§ 44-44-16. Rules and regulations — Forms.
The tax administrator may prescribe rules and regulations, not inconsistent with law, to carry into effect the provisions of this chapter; which rules and regulations, when reasonably designed to carry out the intent and purpose of this chapter, shall be prima facie evidence of its proper interpretation. These rules and regulations may from time to time be amended, suspended or revoked, in whole or in part, by the tax administrator. The tax administrator may prescribe, and may furnish, any forms necessary or proper for the administration of this chapter.
History of Section.P.L. 1988, ch. 241, § 4.
Structure Rhode Island General Laws
Section 44-44-2. - Definitions.
Section 44-44-3. - Imposition of tax on beverage containers.
Section 44-44-3.1. - Permit required.
Section 44-44-3.2. - Penalty for operation without a permit — Injunctive relief.
Section 44-44-3.3. - Partial periods.
Section 44-44-3.4. - Issuance of permit — Assignment prohibited — Display.
Section 44-44-3.5. - Application due date — Weekends and holidays — Mailing.
Section 44-44-3.6. - Exemption.
Section 44-44-3.7. - Imposition of tax on hard-to-dispose material.
Section 44-44-3.8. - Hard-to-dispose material control and recycling oversight commission.
Section 44-44-4. - Filing of returns and extensions of time for filing returns.
Section 44-44-4.1. - Penalties on delinquent payments.
Section 44-44-5, 44-44-6. - Repealed.
Section 44-44-7. - Collection powers.
Section 44-44-8. - Records required — Inspection of records.
Section 44-44-10. - Deposit of moneys.
Section 44-44-11, 44-44-12. - Repealed.
Section 44-44-13. - Contingency provision.
Section 44-44-14, 44-44-15. - Repealed.
Section 44-44-16. - Rules and regulations — Forms.
Section 44-44-17. - Deficiency determination — Determination without return.
Section 44-44-18. - Notice of determination.
Section 44-44-18.1. - Pecuniary penalties for deficiencies.
Section 44-44-19. - Payment of refunds.
Section 44-44-21. - Judicial review.