280 R.I. Code R. 280-RICR-20-55-10.3
Current through December 26, 2024
These rules and regulations shall be liberally construed so as to permit the Division of Taxation the authority to effectuate the purpose of R.I. Gen. Laws §§ 44-30-71, 44-30-75, 44-30-78, 44-30-85.1, and other applicable state laws and regulations.
280 R.I. Code R. 280-RICR-20-55-10.3