R.I. Gen. Laws § 44-30-95.1: Rules and regulations.

The tax administrator is authorized to make any rules and regulations with relation to the matters contained in § 44-30-6, § 44-30-16(b), and § 44-30-51(a)(3) that may be required to prevent the avoidance of income tax and prevent the imposition of income tax in cases where it is not legally payable under the provisions of those sections.