§ 44-19-27.2 - Power to summon witnesses and evidence.
SECTION 44-19-27.2
§ 44-19-27.2 Power to summon witnesses andevidence. – The tax administrator may summon any taxpayer, or officer, agent, or employeeof the taxpayer, or any other person, to appear before the administrator andproduce records and documents at a time and place named in the summons and togive testimony and to answer interrogatories, under oath, respecting any matterwhich the tax administrator deems pertinent or material to the administrationof chapters 18 or 19 of this title.