The summons may be sent by registered or certified mail to the taxpayer, or officer, agent, or employee of the taxpayer, or to any other authorized person, or may be left by any authorized agent of the tax administrator with the taxpayer, or officer, agent, or employee of the taxpayer, or other authorized person, or left at his or her last and usual place of abode. When the summons requires the production of records or documents, it is sufficient if those records and documents are described with reasonable certainty. History of Section.P.L. 1966, ch. 84, § 2.
Rhode Island Legal Code