The tax administrator may, whenever in his or her judgment if it is necessary, require any corporation, association, or organization, by notice served upon it, to make a return, render statements, or keep records as the tax administrator deems sufficient to show whether or not the corporation, association, or organization is liable for any tax under this chapter.

History of Section.
G.L. 1938, ch. 37, § 4; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-10.