R.I. Gen. Laws § 44-20.3-14 — Administration — Forms — Rules and regulations. [Effective April 1, 2026.]

The tax administrator is authorized to promulgate rules and regulations to carry out
the provisions, policies, and purposes of this chapter. The provisions of this chapter
shall be liberally construed to foster the enforcement of and compliance with all
provisions herein related to taxation. Notwithstanding any other provision of law,
the tax administrator may make available to an authorized agent of the department
of health and the attorney general any information that the administrator may consider
proper contained in tax reports or returns or any audit or the report of any investigation
made with respect to them, filed pursuant to the tax laws of this state, to whom disclosure
is necessary for the purpose of ensuring compliance with state law and regulations.