R.I. Gen. Laws § 44-23-44: Exercise of statutory power.

Whenever in this chapter or chapter 22 of this title any reference is made to any power or duty of the tax administrator, the reference shall be construed to mean that the power or duty is exercised by the tax administrator or by his or her authorized agent, under the supervision and direction of the director of revenue. Whenever in this chapter or chapter 22 of this title any reference is made to any power or duty of the controller, the reference shall be construed to mean that the power or duty is exercised by the controller or by his or her authorized agent, under the supervision and direction of the director of revenue.