280-20-55 R.I. Code R. § 15.1
The purpose of these Rules and Regulations is to implement various provisions of R.I. Gen. Laws Title 44 as they relate to the individual health insurance mandate. Under R.I. Gen. Laws § 44-30-101, Rhode Island residents are required, beginning after December 31, 2019, to maintain minimum essential coverage or be subject to a tax known as the shared responsibility payment penalty. Rhode Island's individual health insurance mandate is based, in part, on the Federal mandate established under the Patient Protection and Affordable Care Act ( Pub. Law 111-148 ). Under R.I. Gen. Laws § 44-30-102, applicable entities providing minimum essential coverage must comply with reporting requirements and make a report whether an applicable individual maintains minimum essential coverage.
280 R.I. Code R. § 280-RICR-20-55-15.1