R.I. Gen. Laws § 44-26-11 — Administration

The tax administrator is charged with the administration of this chapter, and all
forms necessary and proper for the enforcement of this chapter are prescribed and
furnished by the tax administrator. The state tax administrator may prescribe regulations
and rulings, not inconsistent with law, to carry into effect the provisions of this
chapter and these regulations and rulings, when reasonably designed to carry out the
intent and purposes of this chapter, are prima facie evidence of its proper interpretation.