There is a newer version of the Rhode Island General Laws
2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-30.1 - Setoff of Refund of Personal Income Tax
§ 44-30.1-7 - Rules and regulations.
SECTION 44-30.1-7
§ 44-30.1-7 Rules and regulations. – The division of taxation is authorized to prescribe forms and promulgate rules and regulations that it deems necessary in order to effectuate the intent and provisions of this chapter.
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