Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 15 - Cigarette Tax
Part 2 - Other Tobacco Products (280-RICR-20-15-2)
Section 280-RICR-20-15-2.3 - Application
Universal Citation: 280 RI Code of Rules 20 15 2.3
Current through March 20, 2024
This regulation shall be liberally construed so as to permit the Division of Taxation the authority to effectuate the purpose of R.I. Gen. Laws § 44-20-13.2 and other applicable state laws and regulations.
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