R.I. Gen. Laws § 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.