The terms and provisions of these Rules and Regulations shall be liberally construed to permit the Division of Taxation to effectuate the purposes of R.I. Gen. Laws §§ 44-1-31, 44-1-31.2, 44-19-33, and 44-30-95(a) and other applicable State laws and Regulations.
280 R.I. Code R. 280-RICR-20-30-1.3
Amended effective 2/26/2023