For the purpose of determining taxpayer compliance, any and all information or data required to be generated or maintained pursuant to title 44 and/or the regulations promulgated thereunder, shall be deemed to be the property of the state of Rhode Island.
Information deemed state property
R.I. Gen. Laws § 44-1-39., under Chapter 44-1 State Tax Officials.
R.I. Gen. Laws § 44-1-39.