§ 44-49-15 - Investigatory powers.
SECTION 44-49-15
§ 44-49-15 Investigatory powers. –For the purpose of determining the correctness of any return, determining theamount of tax that should have been paid, determining whether or not the dealershould have made a return or paid taxes, or collecting any taxes under thischapter, the tax administrator may examine, or cause to be examined, any books,papers, records, or memoranda, that may be relevant to making thosedeterminations, whether the books, papers, records, or memoranda, are theproperty of or in the possession of the dealer of another person. The taxadministrator may require the attendance of any person having knowledge orinformation that may be relevant, compel the production of books, papers,records, or memoranda by persons required to attend, take testimony on mattersmaterial to the determination, and administer oaths or affirmations. Upondemand of the tax administrator or any examiner or investigator, the courtadministrator of any court shall issue a subpoena for the attendance of awitness or the production of books, papers, records, and memoranda. The taxadministrator may also issue subpoenas. Disobedience of subpoenas issued underthis chapter is punishable by the superior court of the district in which thesubpoena is issued, or, if the subpoena is issued by the tax administrator, bythe superior court or the county in which the party served with the subpoena islocated, in the same manner as contempt of superior court.