280-20-00 R.I. Code R. § 2.4
Current through June 20, 2024
These rules and regulations shall apply to all contested tax matters involving the Tax Division. A tax matter, for purposes of these rules and regulations, involves any tax, fee, penalty or surcharge that the Tax Administrator or the Tax Division are statutorily authorized to administer, collect or enforce. Such tax matters include, but are not limited to, assessments, notices of deficiency determination, refund denials, tax credit denials, suspensions or revocations of licenses or permits, and the denial of exemption certificates.
280 R.I. Code R. § 280-RICR-20-00-2.4