GroundRules
R.I. Gen. Laws § 44-23-45: Liberal construction — Incidental powers.
Where this section sits in the code
- Title 44 Taxation
- Chapter 23 Estate and Transfer Taxes — Enforcement and Collection
The provisions of this chapter and chapter 22 of this title shall be interpreted and construed liberally in order to accomplish the purpose of those chapters, and the tax administrator has, in addition to the powers in those chapters specified, mentioned and indicated, all additional implied and incidental powers which may be proper and necessary to effect and carry out, perform and execute all the powers specified, mentioned and indicated in those chapters.
Collected 2026-09-05T20:00:31Z. Source file · JSON