{"data":{"id":"us-ri/r.i.-gen.-laws-44-20-50","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-20-50","heading":"Administration — Forms — Rules and regulations.","body":"The administration of this chapter is vested in the tax administrator and all forms necessary and proper for the enforcement of this chapter are prescribed and may be furnished by the tax administrator. The tax administrator may prescribe regulations and rulings, not inconsistent with law, to carry into effect the provisions of this chapter, which regulations and rulings, when reasonably designed to carry out the intent and purpose of this chapter, are prima facie evidence of its proper interpretation.","path":["Title 44 Taxation","Chapter 20 Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-20/44-20-50.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:29Z","sha256":"a9ee954b828929e9c2cb895867636c55d3e29cfc79be758300b855c80207bfe5","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-20-49","next":"us-ri/r.i.-gen.-laws-44-20-51"},"notice":"GroundRules: Original legal text. Not legal advice."}