R.I. Gen. Laws § 44-30.3-8 — Administration

The tax administrator shall make available suitable forms with instructions for claimants,
including a form which may be included with or as part of the individual income tax
blank. The claim shall be in a form that the tax administrator prescribes. The tax
administrator may prescribe rules and regulations, not inconsistent with law, to carry
into effect the provisions of this chapter, which rules and regulations, when reasonably
designed to carry out the intent and purpose of this chapter, are prima facie evidence
of their proper interpretation.