R.I. Gen. Laws § 44-19-27.2: Power to summon witnesses and evidence.

The tax administrator may summon any taxpayer, or officer, agent, or employee of the taxpayer, or any other person, to appear before the 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 chapters 18 or 19 of this title.