R.I. Gen. Laws § 44-29-16 — Rules and regulations — Forms

The tax administrator may prescribe rules and regulations, not inconsistent with law,
to carry into effect the provisions of this chapter. These rules and regulations,
when reasonably designed to carry out the intent and purpose of this chapter, are
prima facie evidence of its proper interpretation. These 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 furnish any forms necessary
or proper for the administration of this chapter.