Rhode Island Code of Regulations — Title 280 (Department of Revenue)

280-RICR-20-00-8

Conduct of Public Hearings

Official textrules.sos.ri.govlast amended

# Purpose

To establish a defined set of procedures for the Rhode Island Department of Revenue, Division of Taxation for the conduct of Public Hearings regarding Proposed Rulemaking.

# Authority

This regulation is promulgated pursuant to the authority granted in R.I. Gen. Laws § 42-35-2(a)(4).

# Definitions

A.For the Purpose of this regulation:

1."Department" means Rhode Island Department of Revenue, Division of Taxation.

2.“Member of the public” means any individual, firm, business, corporation, association, partnership or other group.

3.“Presiding department official” means the Division of Taxation employee conducting the Public Hearing.

4."Public hearing" means the convening of Members of the Public and agency personnel for the purpose of obtaining public comment on a Proposed Rulemaking.

5.“Proposed rulemaking” means a proposed new rule, proposed amendment to a rule or proposed repeal of a rule as noticed pursuant to R.I. Gen. Laws § 42-35-2.7.

# Procedure for Conduct of Public Hearings

A.Convening of Public Hearing

1.Public Hearings may be held at the election of the agency or as required pursuant to R.I. Gen. Laws § 42-35-2.8(c).

2.Notice of Public Hearings shall be issued in accordance with the provisions of R.I. Gen. Laws §§ 42-35-2.8 and 42-46-6, when applicable.

3.The Public Hearing shall be held at a time and place designated by the Department.

B.Transcription

1.The Public Hearing shall be transcribed by a stenographer or audio recorded.

2.For Public Hearings, any official transcript, recording, or memorandum summarizing presentations prepared by an agency official shall be made part of the rulemaking record in accordance with R.I. Gen. Laws § 42-35-2.3(b)(5).

C.Testimony

1.Oral Testimony

a.Members of the public may make oral testimony during the meeting.

b.Members of the public who wish to make oral testimony during the meeting must put their name on the speaker list.

c.Members of the public will be called to testify in the order which their names appear on the speaker list.

2.Written Testimony

a.Written testimony must be submitted via e-mail, fax, hand delivery or regular mail to: Rhode Island Division of Taxation, One Capitol Hill, Providence, RI 02908.

D.Disruptive Conduct

1.Members of the Public attending the Public Hearing shall not cause disruptions, including but not limited to: screaming, loud noises, and disorderly gesticulations, which interrupt or distract from the testimony of other Members of the Public or from the ability of the Presiding Department Official to conduct the Public Hearing.

Amendment history

01/04/2022

Source: view the official text

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In this chapter (40 sections)
  1. 280-20-00-1 · Equal Access to Justice for Small Business and Individuals
  2. 280-20-00-2 · Administrative Hearing Procedures
  3. 280-20-00-3 · Access to Public Records Regulation
  4. 280-20-00-4 · Taxpayer Rights and Responsibilities
  5. 280-20-00-5 · Procedures in Handling Requests for Issuance of…
  6. 280-20-00-6 · Offers in Compromise
  7. 280-20-00-7 · Filing Deadlines: Weekends, Holidays and Mailings
  8. 280-20-00-8 · Conduct of Public Hearings
  9. 280-20-05-1 · Bank Deposits Tax
  10. 280-20-10-1 · Withholding Tax on the Sale of Real Property by…
  11. 280-20-15-1 · Cigarette Tax
  12. 280-20-15-2 · Other Tobacco Products
  13. 280-20-20-1 · Investment Tax Credit
  14. 280-20-20-2 · Research and Development Expenses Credit
  15. 280-20-20-3 · Historic Structures Tax Credit
  16. 280-20-20-4 · Residential Lead Abatement Income Tax Credit
  17. 280-20-20-5 · Rules and Regulations for the Certification of Motion…
  18. 280-20-20-6 · Historic Preservation Tax Credits 2013
  19. 280-20-20-8 · Rules and Regulations for the Rhode Island Qualified Jobs…
  20. 280-20-20-9 · Rules and Regulations for the Rebuild Rhode Island Tax…
  21. 280-20-20-10 · Rules and Regulations for the Wavemaker Fellowship…
  22. 280-20-20-11 · Small Business Capital Development
  23. 280-20-20-12 · Elective Deduction for New Research and Development…
  24. 280-20-20-13 · Daycare Assistance and Development Tax Credit
  25. 280-20-20-14 · Research and Development Property Credit
  26. 280-20-20-15 · Tax Incentives for Employers
  27. 280-20-20-16 · Disabled Access Credit for Small Businesses
  28. 280-20-25-1 · Amended Returns
  29. 280-20-25-2 · Rhode Island Jobs Development Act
  30. 280-20-25-3 · Exclusion of Distributive Share of Public Service Income
  31. 280-20-25-4 · Notice to Administrator of Sale of Assets, Letters of…
  32. 280-20-25-5 · Estimated Tax Payments
  33. 280-20-25-6 · Limited Liability Partnerships and Limited Partnerships
  34. 280-20-25-7 · Limited Liability Companies
  35. 280-20-25-8 · Nexus
  36. 280-20-25-9 · Apportionment of Net Income
  37. 280-20-25-10 · Combined Reporting
  38. 280-20-25-11 · Ability to Apportion Net Income
  39. 280-20-25-12 · Consolidated Returns
  40. 280-20-25-13 · Net Operating Loss Deductions
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