R.I. Gen. Laws § 44-44-16 — 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; which rules and regulations,
when reasonably designed to carry out the intent and purpose of this chapter, shall
be 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 may furnish, any forms
necessary or proper for the administration of this chapter.