Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 00 - General Administration
Part 2 - Administrative Hearing Procedures (280-RICR-20-00-2)
Section 280-RICR-20-00-2.1 - Definitions
Universal Citation: 280 RI Code of Rules 20 00 2.1
Current through September 18, 2024
A. The words "Tax Administrator" means the Tax Administrator and his or her duly authorized agents.
B. The words "Tax Division" means the Division of Taxation in the Department of Revenue.
C. The words "Hearing Officer" means the individual(s) authorized by law and duly appointed by the Tax Administrator to conduct hearings on contested matters and make written recommendations thereon to the Tax Administrator for his or her final decision and order.
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