These rules and regulations are jointly promulgated by the Rhode Island Division of Taxation and the Rhode Island Historical Preservation and Heritage Commission pursuant to R.I. Gen. Laws §§ 44-1-4 and 44-33.6-4(i). These rules and regulations have been prepared in accordance with the requirements of R.I. Gen. Laws Chapter 42-35 of the Rhode Island Administrative Procedures Act.
280 R.I. Code R. 280-RICR-20-20-6.2