R.I. Gen. Laws § 44-19-33 — Rules and regulations — Forms

The tax administrator may prescribe rules and regulations, not inconsistent with law,
to carry into effect the provisions of chapters 18 and 19 of this title, which rules
and regulations, when reasonably designed to carry out the intent and purpose of those
chapters, are prima facie evidence of their proper interpretation. Those 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 those chapters.