280-20-00 R.I. Code R. § 2.6
Current through June 20, 2024
The hearing officer may conduct formal administrative hearings on contested tax matters pursuant to Rules of Practice and Procedure promulgated by another agency board or office. In the event, that the Tax Division's Rules of Practice and Procedure conflict with such other Rules, or such other Rules fail to address an issue set forth in the Tax Division Rules of Practice and Procedure, the hearing officer shall utilize these Rules. In the event that such other Rules of Practice and Procedure address an issue not set forth herein, the hearing officer shall utilize these Rules of Practice and Procedure.
280 R.I. Code R. § 280-RICR-20-00-2.6