This Regulation implements R.I. Gen. Laws §§ 44-1-31.2, 44-19-10.3, 44-30-71, and 44-30-85.1. These Sections require certain taxpayers file returns electronically and/or to make payments by Electronic Funds Transfer with the Division of Taxation.
280 R.I. Code R. 280-RICR-20-30-1.1
Amended effective 2/26/2023