R.I. Gen. Laws § 44-11-30
The tax administrator, for the purpose of ascertaining the correctness of any return or for the purpose of determining the amount of any tax imposed by this chapter, may, by any of his or her officers or employees designated by him or her for that purpose, examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person executing the return or of any officer or employee of any corporation, association, or organization, or the attendance of any other person, and may examine him or her under oath respecting any matter which the tax administrator deems pertinent or material in determining the liability of any corporation, association, or organization to a tax imposed by this chapter.
R.I. Gen. Laws § 44-11-30