2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-20 - Cigarette Tax
§ 44-20-50 - Administration – Forms – Rules and regulations.
SECTION 44-20-50
§ 44-20-50 Administration – Forms – Rules and regulations. – The administration of this chapter is vested in the tax administrator and all forms necessary and proper for the enforcement of this chapter are prescribed and may be furnished by the tax administrator. The tax administrator may prescribe regulations and rulings, not inconsistent with law, to carry into effect the provisions of this chapter, which regulations and rulings, when reasonably designed to carry out the intent and purpose of this chapter, are prima facie evidence of its proper interpretation.
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