R.I. Gen. Laws § 44-13-20: Power to summon witnesses.

The tax administrator may summon any corporation, or officer, agent, or employee of the corporation, or any other person to appear before the tax administrator and produce records and documents at a time and place named in the summons and to give testimony and to answer interrogatories, under oath, respecting any matter which the tax administrator deems pertinent or material to the administration of this chapter.