Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-23-45 — Liberal construction â Incidental powers
The provisions of this chapter and chapter 22 of this title shall be interpreted and
construed liberally in order to accomplish the purpose of those chapters, and the
tax administrator has, in addition to the powers in those chapters specified, mentioned
and indicated, all additional implied and incidental powers which may be proper and
necessary to effect and carry out, perform and execute all the powers specified, mentioned
and indicated in those chapters.
Source: official text