If a levy has been made or is about to be made on any property, or right to property, any person having custody or control of any books or records, containing evidence or statements relating to the property, or right to property subject to levy, shall, upon demand of the tax administrator, exhibit the books or records to the tax administrator. History of Section.P.L. 1993, ch. 138, art. 68, § 1.
Rhode Island Legal Code