280-20-25 R.I. Code R. § 9.2
Current through June 12, 2024
These rules and regulations are promulgated pursuant to R.I. Gen. Laws §§ 44-11-13 through 44-11-15, and R.I. Gen. Laws § 44-1-4, which authorizes the Rhode Island tax administrator to make rules and regulations, as the administrator may deem necessary for the proper administration and enforcement of the tax laws of this state. The rules and regulations have been prepared in accordance with the requirements in R.I. Gen. Laws § 42-35-1 et seq. of the Rhode Island Administrative Procedures Act.
280 R.I. Code R. § 280-RICR-20-25-9.2