Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 40 - Forms
Part 1 - Forms Reproduction (280-RICR-20-40-1)
Section 280-RICR-20-40-1.5 - Types of Substitute Forms

A. Photocopied - RI forms may be photocopied without prior approval of Division of Taxation provided that there is no variation from the original form, including but not limited to, reduction and enlargement of the form.

B. Computer Generated - Computer generated are forms that are recreated in their entirety by a computer, including layout. These forms must be exact facsimiles of the original forms created by the Division of Taxation. Computer generated forms must have prior approval from RI Division of Taxation before they will be accepted for processing.