§ 31-36-22 - Rules and regulations – Forms. - Rhode Island Statutes

SECTION 31-36-22

   § 31-36-22  Rules and regulations –Forms. – (a) The tax administrator shall prescribe rules and regulations, notinconsistent with law, to carry into effect the provisions of this chapter andchapter 37 of this title. These rules and regulations, when reasonably designedto carry out the intent and purpose of these chapters, shall be prima facieevidence of their proper interpretation. The rules and regulations may fromtime to time be amended, suspended, or revoked, in whole or in part, by the taxadministrator.

   (b) The tax administrator shall prescribe, and shall furnish,any forms necessary or proper for the administration of these chapters.