§ 44-20-50 - Administration – Forms – Rules and regulations. - Rhode Island Statutes

SECTION 44-20-50

   § 44-20-50  Administration – Forms– Rules and regulations. – The administration of this chapter is vested in the tax administrator and allforms necessary and proper for the enforcement of this chapter are prescribedand may be furnished by the tax administrator. The tax administrator mayprescribe regulations and rulings, not inconsistent with law, to carry intoeffect the provisions of this chapter, which regulations and rulings, whenreasonably designed to carry out the intent and purpose of this chapter, areprima facie evidence of its proper interpretation.