The administration of this chapter is vested in the tax administrator and all forms necessary and proper for the enforcement of this chapter are prescribed and may be furnished by the tax administrator. The tax administrator may prescribe regulations and rulings, not inconsistent with law, to carry into effect the provisions of this chapter, which regulations and rulings, when reasonably designed to carry out the intent and purpose of this chapter, are prima facie evidence of its proper interpretation.
R.I. Gen. Laws § 44-20-50
Administration — Forms — Rules and regulations
P.L. 1939, ch. 663, § 30; G.L. 1956, § 44-20-50.
Official source: Rhode Island General Assembly. Reproduced from public-domain Rhode Island statutes; confirm against the official source for the current text. Not legal advice.