Statutes, codes, and regulations
Rhode Island Administrative Code
Title 280 - Department of RevenueChapter 20 - Division of TaxationSubchapter 55 - Personal Income Tax
Part 5 - Filing Status of Spouses - Nonresident Military Personnel and Partial-Year Residents (280-RICR-20-55-5)
Section 280-RICR-20-55-5.3 - Application

280 R.I. Code R. 280-RICR-20-55-5.3

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Current through December 26, 2024
Section 280-RICR-20-55-5.3 - Application

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 §§ 44-30-5, 44-30-31, 44-30-51, and 44-30-52, and other applicable state laws and regulations.

280 R.I. Code R. 280-RICR-20-55-5.3