Statutes, codes, and regulations
Rhode Island Administrative Code
Title 280 - Department of RevenueChapter 20 - Division of TaxationSubchapter 70 - Sales and Use Tax
Part 15 - Delivery Charges (280-RICR-20-70-15)
Section 280-RICR-20-70-15.3 - Application

280 R.I. Code R. 280-RICR-20-70-15.3

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Current through December 26, 2024
Section 280-RICR-20-70-15.3 - Application

The terms and provisions of these rules and regulations shall be liberally construed to permit the Department of Revenue to effectuate the purposes of R.I. Gen. Laws Chapters 44-18 et seq. and 44-19 et seq. and other applicable state laws and regulations.

280 R.I. Code R. 280-RICR-20-70-15.3