Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 00 - General Administration
Part 5 - Procedures in Handling Requests for Issuance of Declaratory Orders (280-RICR-20-00-5)
Section 280-RICR-20-00-5.5 - Effect of Declaratory Orders
Universal Citation: 280 RI Code of Rules 20 00 5.5
Current through September 18, 2024
Declaratory Orders disposing of petitions have the same status as agency orders in contested cases. In the event that a Declaratory Order is contested, the tax administrator's prior acceptance of a factual presentation for purposes of rendering said order is not a waiver of his/her rights to cross-examine, supplement or rebut the taxpayer's factual recitals set forth in the request for the Declaratory Order.
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