R.I. Gen. Laws § 44-30.3-8
Current through 2024 Public Law 457
The tax administrator shall make available suitable forms with instructions for claimants, including a form which may be included with or as part of the individual income tax blank. The claim shall be in a form that the tax administrator prescribes. The tax administrator may prescribe rules and regulations, not inconsistent with law, to carry into effect the provisions of this chapter, which rules and regulations, when reasonably designed to carry out the intent and purpose of this chapter, are prima facie evidence of their proper interpretation.
R.I. Gen. Laws § 44-30.3-8