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-20-00-2.4 - Application

These rules and regulations shall apply to all contested tax matters involving the Tax Division. A tax matter, for purposes of these rules and regulations, involves any tax, fee, penalty or surcharge that the Tax Administrator or the Tax Division are statutorily authorized to administer, collect or enforce. Such tax matters include, but are not limited to, assessments, notices of deficiency determination, refund denials, tax credit denials, suspensions or revocations of licenses or permits, and the denial of exemption certificates.