reglab/statecodes huggingface dataset:
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 10 - Director's Office › Subchapter 00 - General Administration › Part 1 - Access to Public Records (280-RICR-10-00-1) › Section 280-RICR-10-00-1.6 - Procedure for Requesting Public Records

Current through June 14, 2024
A.
				 Except as provided in §
										1.7     of this Part below, a
				 written request to inspect or copy public records should be sent to the
				 Division within the Department that maintains the records requested or, in the
				 alternative, to the Division of Legal Services at the Department of Revenue.
				 Written requests may be mailed, hand delivered, e-mailed or sent via facsimile.
				 Hand delivered requests may be made during the Department's regular business
				 hours. It is suggested, but not required, that requests be submitted on the
				 form provided by the Department, which is available at the Department or online
				 at
http://www.dor.ri.gov/apra/
. To
				 assure that the Department can respond to the request as efficiently and as
				 completely as possible, the request should identify and describe the records
				 being requested with as much specificity as possible. A written record of all
				 requests will be maintained within each Division of the Department.
B. If the description of records being
				 requested is not sufficient to allow the Department to identify and locate the
				 requested records, the Department will notify the person requesting such
				 records that additional information is needed to properly respond to the
				 request.
C. Upon receipt of a
				 request for records, the Department will mark on the face of a written request
				 the date the request was received. The Department will permit the inspection or
				 copying of the requested records within ten (10) business days after receiving
				 the written request.
D. If the
				 inspection or copying is not permitted within ten (10) business days of
				 receipt, the Department shall forthwith explain in writing the need for
				 additional time to comply with the request. In such cases the Department may
				 have up to an additional twenty (20) business days to comply with the request
				 if it can demonstrate that the voluminous nature of the request, the number of
				 requests for records pending, or the difficulty in searching for and retrieving
				 or copying the requested records, is such that additional time is necessary to
				 avoid imposing an undue burden on the Department.
E. A written request is not required to be
				 submitted for public information available under R.I. Gen. Laws §
										42-35-2 or for other documents prepared for or readily available to the public such as:
1. rules and written statements of policy or
				 interpretations formulated, adopted, or used by the agency; or
2. final orders, decisions, and
				 opinions;
3. Non-written request
				 for public records are subject to the same timelines as written requests.
				 Reasonable time must be given to locate, copy and send the requested
				 records.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 10 - Director's Office › Subchapter 00 - General Administration › Part 1 - Access to Public Records (280-RICR-10-00-1) › Section 280-RICR-10-00-1.7 - Hours of Inspections

Current through June 14, 2024
When a request is made to inspect public records (as
					 opposed to obtain copies), the requester will be advised when the records are
					 available and he/she can then make an appointment to inspect those documents at
					 the Department between the hours of 8:30 a.m. and 3:30 p.m. Monday through
					 Friday. The time frame for the Department to respond to requests to inspect
					 public records is the same as the time frame applicable to responding to
					 requests for copies of public records as set forth above in §
										1.6(D)     of
					 this Part above.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 10 - Director's Office › Subchapter 00 - General Administration › Part 1 - Access to Public Records (280-RICR-10-00-1) › Section 280-RICR-10-00-1.8 - Fees

Current through June 14, 2024
A. Official publications which the Department
				 prepares in the discharge of its duties to inform the public on matters of
				 public interest will be furnished free of charge when available.
B. The Department will supply one (1) copy of
				 any of its Rules and Regulations to an individual requesting them free of
				 charge. Rules and Regulations of the Department are on file at the Office of
				 the Secretary of State and certified copies thereof may be obtained from that
				 office. Rules and Regulations of the Department are also available online from
				 the Secretary of State's website as well as the Department of Revenue's
				 website.
C. The Department charges
				 a fee, as provided in R.I. Gen. Laws §
										38-2-4, for
				 copying and/or search and retrieval of requested documents consistent with
				 applicable state law. The Department charges $0.15 per copied page; provided
				 however, if the response to the request consists of twenty (20) or fewer copied
				 pages, no fee will be charged. The Department reserves the right to require a
				 deposit of the estimated costs if the estimated costs are $50.00 or
				 more.
D. The cost of copying and
				 search and retrieval as provided in §
										1.8(C)     of
				 this Part above must be paid in advance of or at the time of delivery or
				 inspection of the requested documents.
E. Department personnel or, where applicable,
				 an outside copy service, will make copies of requested records. The Department
				 does not have a copy machine available for use by the public to make
				 copies.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 10 - Director's Office › Subchapter 00 - General Administration › Part 1 - Access to Public Records (280-RICR-10-00-1) › Section 280-RICR-10-00-1.9 - Supervision of Inspections

Current through June 14, 2024
A. The inspection
				 of public records must be accomplished in a manner which will provide for
				 general supervision by authorized Departmental staff. This is necessary to
				 prevent the misplacement or unauthorized removal of records or any other action
				 which may impair the integrity of the public record.
B. Personnel in charge of the Division having
				 possession of the public record requested shall have overall responsibility for
				 the security of the public record. However, the individual in charge of that
				 Division may designate a staff member(s) to coordinate the functions and
				 responsibilities related to the copying and inspection of public
				 records.
C. All personnel
				 responsible for responding to requests for access to public records shall be
				 made aware, by their supervisors, of the provisions of this regulation and the
				 procedures to be followed when an access to public records request is made.
				 Department personnel having any questions regarding the procedures to be
				 followed should direct inquiries to:
1. The
				 person in charge of the Division or unit within the Department responsible for
				 the activity/function to which the public record being requested relates;
				 or
2. In the event that the public
				 record cannot be readily categorized as falling under the responsibility of a
				 specific Division or unit within the Department, the request should be directed
				 to the Division of Legal Services which will serve as a resource in matters
				 relating to the public's access to public records.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 1 - Equal Access to Justice for Small Business and Individuals (280-RICR-20-00-1) › Section 280-RICR-20-00-1.1 - Purpose

Current through June 14, 2024
These rules and regulations implement R.I. Gen. Laws
					 Chapter 42-92. They govern the application and award of reasonable litigation
					 expenses to the prevailing parties in adjudicatory proceedings conducted by the
					 Division of Taxation.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 1 - Equal Access to Justice for Small Business and Individuals (280-RICR-20-00-1) › Section 280-RICR-20-00-1.2 - Authority

Current through June 14, 2024
The rules and regulations herein contained are promulgated
					 pursuant to R.I. Gen. Laws §
										42-92-4.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 1 - Equal Access to Justice for Small Business and Individuals (280-RICR-20-00-1) › Section 280-RICR-20-00-1.3 - Application

Current through June 14, 2024
These rules and regulations shall be liberally construed so
					 as to permit the Division of Taxation to effectuate the purpose of R.I. Gen.
					 Laws Chapter 42-92 and other applicable state laws and
					 regulations.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 1 - Equal Access to Justice for Small Business and Individuals (280-RICR-20-00-1) › Section 280-RICR-20-00-1.4 - Severability

Current through June 14, 2024
If any provision of these rules and regulations, or the
					 application thereof to any person or circumstance, is held invalid by a court
					 of competent jurisdiction, the validity of the remainder of the rules and
					 regulations shall not be affected thereby.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 1 - Equal Access to Justice for Small Business and Individuals (280-RICR-20-00-1) › Section 280-RICR-20-00-1.5 - Definitions

Current through June 14, 2024
A. "Adjudicative officer" means the deciding
				 official, without regard to whether the official is designated as an
				 administrative law judge, a hearing officer or examiner, or otherwise, who
				 presided at the adversary adjudication.
B. "Adjudicatory proceedings" means any
				 proceeding conducted by, or on behalf of, the State of Rhode Island
				 administratively or quasi-judicially which may result in the loss of benefits;
				 the imposition of a fine, the adjustment of a tax assessment; the denial, the
				 suspension or revocation of a license or permit; or which may result in the
				 compulsion or restriction of the activities of a party. Any agency charged by
				 statute with investigating complaints shall be deemed to have substantial
				 justification for said investigation and for the proceedings subsequent to said
				 investigation.
C. "Agency" means
				 Rhode Island Division of Taxation ("Division of Taxation").
D. "Party" means any individual whose net
				 worth is less than five hundred thousand dollars ($500,000) at the time the
				 adversary adjudication was initiated; and, any individual, partnership,
				 corporation, association, or private organization doing business and located in
				 the state, which is independently owned and operated, not dominant in its
				 field, and which employs one hundred (100) or fewer persons at the time the
				 adversary adjudication was initiated.
E. "Reasonable litigation expenses" means
				 those expenses which were reasonably incurred by a party in adjudicatory
				 proceedings, including, but not limited to, attorney's fees, witness fees of
				 all necessary witnesses, and other such costs and expenses as were reasonably
				 incurred, except that:
1. The award of
				 attorney's fees may not exceed one hundred and fifty dollars ($150) per hour;
				 unless the court determines that special factors justify a higher
				 fee;
2. No expert witness may be
				 compensated at a rate in excess of the highest rate of compensation for experts
				 paid by this state.
3. Legal,
				 professional, and all other reasonable expenses incurred prior to the
				 commencement of the adjudicatory proceedings are not subject to claim or award
				 under R.I. Gen. Laws Chapter 42-92.
4. Adjudicatory proceedings are commenced
				 when a taxpayer requests a hearing to the Tax Administrator within the time
				 prescribed by statute.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 1 - Equal Access to Justice for Small Business and Individuals (280-RICR-20-00-1) › Section 280-RICR-20-00-1.6 - Procedures Governing Applications for Awards or Litigation Expenses

Current through June 14, 2024
A. All claims for an award of reasonable
				 litigation expenses shall be made on an application form to be supplied by the
				 Division of Taxation, and shall be filed within thirty (30) days of the mailing
				 of a final decision by the Division of Taxation. In the event a party requests
				 a rehearing after issuance of a final decision and the request for rehearing is
				 denied, the claim shall be filed within thirty (30) days of issuing the denial
				 of rehearing.
B. All claims filed
				 pursuant to these regulations shall be filed in duplicate and shall contain:
1. A statement that the claimant requesting
				 the litigation expenses qualifies as a "party" pursuant to R.I. Gen. Laws
				 §
											42-92-2;
2. A summary of the legal and
				 factual basis for filing the claim;
3. A detailed breakdown of the reasonable
				 litigation expenses incurred by the party in the adjudicatory proceeding,
				 including copies of invoices, bills, affidavits, and other documents requested
				 by the hearing officer subsequent to the initial filing of the claim;
4. A notarized statement swearing to the
				 accuracy and truthfulness of the statements and information contained in the
				 claim, and/or filed in support thereof.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 1 - Equal Access to Justice for Small Business and Individuals (280-RICR-20-00-1) › Section 280-RICR-20-00-1.7 - Allowance of Awards

Current through June 14, 2024
A. Whenever a party
				 which has provided the Division of Taxation with timely notice of its claim of
				 litigation expenses as provided in these rules and prevails in the contested
				 agency action, and the adjudicative officer finds that the agency was not
				 substantially justified in the actions leading to the proceedings and in the
				 proceedings itself, an award shall be made of reasonable litigation
				 expenses.
B. The decision of the
				 adjudicative officer to make an award shall be made a part of the record and
				 shall include written findings and conclusions with respect to the award,
				 including a determination as to whether the claimant seeking the award,
				 qualifies as a party under R.I. Gen. Laws §
										42-92-2 and as to the reasonableness of the amount of the award. A copy of said fee
				 determination shall be sent to the claimant. No other agency official may
				 review the award.
C. The
				 adjudicative officer may recalculate the amount to be awarded to the prevailing
				 party, without regard to the amount claimed to be due on the application for an
				 award.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 1 - Equal Access to Justice for Small Business and Individuals (280-RICR-20-00-1) › Section 280-RICR-20-00-1.8 - Disallowance of Awards

Current through June 14, 2024
A. No award of fees
				 or expenses may be made if the adjudicative officer finds that the Division of
				 Taxation was substantially justified in the actions leading to the proceeding
				 and in the proceeding itself.
B.
				 The adjudicative officer may, at his/her discretion, deny fees or expenses if
				 special circumstances make an award unjust.
C. Notice of the decision disallowing an
				 application for an award of fees and expenses shall include written findings
				 and conclusions with respect to the denial of the award and shall be sent to
				 the party by the Division of Taxation via regular mail.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 1 - Equal Access to Justice for Small Business and Individuals (280-RICR-20-00-1) › Section 280-RICR-20-00-1.9 - Appeals

Current through June 14, 2024
Any party dissatisfied with the fee determination by the
					 adjudicatory officer may appeal to the Sixth Division District Court for a de
					 novo review of the record.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 2 - Administrative Hearing Procedures (280-RICR-20-00-2) › Section 280-RICR-20-00-2.1 - Definitions

Current through June 14, 2024
A. The words "Tax Administrator" means the
				 Tax Administrator and his or her duly authorized agents.
B. The words "Tax Division" means the
				 Division of Taxation in the Department of Revenue.
C. The words "Hearing Officer" means the
				 individual(s) authorized by law and duly appointed by the Tax Administrator to
				 conduct hearings on contested matters and make written recommendations thereon
				 to the Tax Administrator for his or her final decision and order.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 2 - Administrative Hearing Procedures (280-RICR-20-00-2) › Section 280-RICR-20-00-2.2 - Purpose

Current through June 14, 2024
This regulation implements various provisions of R.I. Gen.
					 Laws Title 44 that provide for administrative hearings before the Tax
					 Administrator regarding contested tax matters. These rules and regulations
					 shall be construed liberally to further the fair, prompt and orderly
					 administration of hearings regarding contested tax matters in a manner
					 consistent with due process and the provisions of the Rhode Island
					 Administrative Procedures Act.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 2 - Administrative Hearing Procedures (280-RICR-20-00-2) › Section 280-RICR-20-00-2.3 - Authority

Current through June 14, 2024
These rules and regulations are promulgated pursuant to
					 R.I. Gen. Laws §
										44-1-4.
					 These rules and regulations have been prepared in accordance with the
					 requirements of R.I. Gen. Laws §§
										42-35-1 et
					 seq.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 2 - Administrative Hearing Procedures (280-RICR-20-00-2) › Section 280-RICR-20-00-2.4 - Application

Current through June 14, 2024
These rules and regulations shall apply to all contested
					 tax matters involving the Tax Division. A tax matter, for purposes of these
					 rules and regulations, involves any tax, fee, penalty or surcharge that the Tax
					 Administrator or the Tax Division are statutorily authorized to administer,
					 collect or enforce. Such tax matters include, but are not limited to,
					 assessments, notices of deficiency determination, refund denials, tax credit
					 denials, suspensions or revocations of licenses or permits, and the denial of
					 exemption certificates.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 2 - Administrative Hearing Procedures (280-RICR-20-00-2) › Section 280-RICR-20-00-2.5 - Severability

Current through June 14, 2024
If any provision of these rules and regulations, or the
					 application thereof to any person or circumstances, is held invalid by a court
					 of competent jurisdiction, the validity of the remainder of the rules and
					 regulations shall not be affected thereby.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 2 - Administrative Hearing Procedures (280-RICR-20-00-2) › Section 280-RICR-20-00-2.6 - Coordination with Other Rules of Practice and Procedure

Current through June 14, 2024
The hearing officer may conduct formal administrative
					 hearings on contested tax matters pursuant to Rules of Practice and Procedure
					 promulgated by another agency board or office. In the event, that the Tax
					 Division's Rules of Practice and Procedure conflict with such other Rules, or
					 such other Rules fail to address an issue set forth in the Tax Division Rules
					 of Practice and Procedure, the hearing officer shall utilize these Rules. In
					 the event that such other Rules of Practice and Procedure address an issue not
					 set forth herein, the hearing officer shall utilize these Rules of Practice and
					 Procedure.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 2 - Administrative Hearing Procedures (280-RICR-20-00-2) › Section 280-RICR-20-00-2.7 - Rules of Practice and Procedure

Current through June 14, 2024
A. Appearance
				 and Practice before the Tax Administrator.
1.
				 Any attorney-at-law or any person authorized by law to practice accountancy or
				 person who is actively enrolled to practice before the Internal Revenue
				 Service, may represent any taxpayer in any hearings or other proceedings before
				 the Tax Administrator. Attorneys who are not licensed to practice in Rhode
				 Island must first obtain admission pro hac vice in accordance with Rule
				 9(a) of
				 Article II of Rhode Island Supreme Court Rules. See, In re Ferrey, 774 A.2d 62
				 (RI 2001). Such person must officially enter his or her appearance with the Tax
				 Administrator and, if not accompanied by the taxpayer, must have a properly
				 executed power of attorney from the taxpayer.
2. Any person may appear and act for himself
				 or herself; or
a. for a partnership of which
				 he or she is a partner; or
b. for a
				 limited liability company of which he or she is a managing member; or
c. for a limited partnership of which he or
				 she is a general partner or an officer of a corporate general partner;
				 or
d. for a corporation of which he
				 or she is an officer; or
e. for an
				 association or other organization of which he or she is a member or official,
				 and being duly authorized by such association or organization to represent it,
				 in any hearings or other proceedings before the Tax Administrator.
3. A family member may appear and
				 act for another family member in any hearings provided that the person
				 appearing before the Tax Administrator has a properly executed power of
				 attorney. For purposes of this regulation, family member means a husband, wife,
				 child (including foster child) mother, father, brother, sister, grandparent, or
				 grandchild.
4. Notice of any change
				 of attorney, accountant, or other duly authorized representative, shall be
				 given promptly to the Tax Administrator. Said notice of change or withdrawal
				 must be consented to by the taxpayer in writing.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 3 - Access to Public Records Regulation (280-RICR-20-00-3) › Section 280-RICR-20-00-3.1 - Purposes

Current through June 14, 2024
A. The Purposes of this Regulation are:
1. To establish a Regulation to implement
				 R.I. Gen. Laws §
											38-2-1, et
				 seq. and §42-35-2(a)
				 relating to access to public records maintained by the Department;
2. To provide the public and Department
				 personnel with a Regulation which sets forth the rules and procedures
				 applicable to access to public records maintained by the Department.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 3 - Access to Public Records Regulation (280-RICR-20-00-3) › Section 280-RICR-20-00-3.2 - Authority

Current through June 14, 2024
This Regulation is promulgated pursuant to R.I. Gen. Laws
					 §
										38-2-1, et
					 seq. ("Access to Public Records") and §42-35-2(a).
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 3 - Access to Public Records Regulation (280-RICR-20-00-3) › Section 280-RICR-20-00-3.3 - Application

Current through June 14, 2024
These rules and regulations shall be liberally construed to
					 permit the Department of Revenue to effectuate the purposes of R.I. Gen Laws
					 §§
										38-2-1, et
					 seq. and
					 42-35-2(a).
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 3 - Access to Public Records Regulation (280-RICR-20-00-3) › Section 280-RICR-20-00-3.4 - Severability

Current through June 14, 2024
If any provision of these rules and regulation, or the
					 application thereof to any person or circumstance, is held invalid by a court
					 of competent jurisdiction, the validity of the remainder of the rules and
					 regulations shall not be affected thereby.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 3 - Access to Public Records Regulation (280-RICR-20-00-3) › Section 280-RICR-20-00-3.5 - Policy

Current through June 14, 2024
The Department recognizes both the public's right to access
					 public records and the individual's right to dignity and privacy. It is the
					 Department's policy to facilitate public access to all public records that may
					 be disclosed in accordance with R.I. Gen. Laws §
										38-2-1, et
					 seq. It is also the policy of the Department to make all public records in the
					 Department's possession be available for public inspection and copying
					 consistent with applicable state or federal law, unless otherwise prohibited by
					 a court of competent jurisdiction.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 3 - Access to Public Records Regulation (280-RICR-20-00-3) › Section 280-RICR-20-00-3.6 - Procedure for Requesting Public Records

Current through June 14, 2024
A.
				 Except as provided in §
										3.7     of this Part below, a
				 written request to inspect or copy public records should be sent to the
				 Division within the Department that maintains the records requested or, in the
				 alternative, to the Division of Legal Services at the Department of Revenue.
				 Written requests may be mailed, hand delivered, e-mailed or sent via facsimile.
				 Hand delivered requests may be made during the Department's regular business
				 hours. It is suggested, but not required, that requests be submitted on the
				 form provided by the Department, which is available at the Department or online
				 at
http://www.dor.ri.gov/apra/
. To
				 assure that the Department can respond to the request as efficiently and as
				 completely as possible, the request should identify and describe the records
				 being requested with as much specificity as possible. A written record of all
				 requests will be maintained within each Division of the Department.
B. If the description of records being
				 requested is not sufficient to allow the Department to identify and locate the
				 requested records, the Department will notify the person requesting such
				 records that additional information is needed to properly respond to the
				 request.
C. Upon receipt of a
				 request for records, the Department will mark on the face of a written request
				 the date the request was received. The Department will permit the inspection or
				 copying of the requested records within ten (10) business days after receiving
				 the written request.
D. If the
				 inspection or copying is not permitted within ten (10) business days of
				 receipt, the Department shall forthwith explain in writing the need for
				 additional time to comply with the request. In such cases the Department may
				 have up to an additional twenty (20) business days to comply with the request
				 if it can demonstrate that the voluminous nature of the request, the number of
				 requests for records pending, or the difficulty in searching for and retrieving
				 or copying the requested records, is such that additional time is necessary to
				 avoid imposing an undue burden on the Department.
E. A written request is not required to be
				 submitted for public information available under R.I. Gen. Laws §
										42-35-2 or for other documents prepared for or readily available to the public such as:
1. rules and written statements of policy or
				 interpretations formulated, adopted, or used by the agency; or
2. final orders, decisions, and
				 opinions;
3. Non-written request
				 for public records are subject to the same timelines as written requests.
				 Reasonable time must be given to locate, copy and send the requested
				 records.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 3 - Access to Public Records Regulation (280-RICR-20-00-3) › Section 280-RICR-20-00-3.7 - Hours of Inspections

Current through June 14, 2024
When a request is made to inspect public records (as
					 opposed to obtain copies), the requester will be advised when the records are
					 available and he/she can then make an appointment to inspect those documents at
					 the Department between the hours of 8:30 a.m. and 3:30 p.m. Monday through
					 Friday. The time frame for the Department to respond to requests to inspect
					 public records is the same as the time frame applicable to responding to
					 requests for copies of public records as set forth above in §
										3.6(D.)     of
					 this Part above.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 3 - Access to Public Records Regulation (280-RICR-20-00-3) › Section 280-RICR-20-00-3.8 - Fees

Current through June 14, 2024
A. Official publications which the Department
				 prepares in the discharge of its duties to inform the public on matters of
				 public interest will be furnished free of charge when available.
B. The Department will supply one (1) copy of
				 any of its Rules and Regulations to an individual requesting them free of
				 charge. Rules and Regulations of the Department are on file at the Office of
				 the Secretary of State and certified copies thereof may be obtained from that
				 office. Rules and Regulations of the Department are also available online from
				 the Secretary of State's website as well as the Division of Taxations
				 website.
C. The Department charges
				 a fee, as provided in R.I. Gen. Laws §
										38-2-4, for
				 copying and/or search and retrieval of requested documents consistent with
				 applicable state law. The Department charges $0.15 per copied page; provided
				 however, if the response to the request consists of twenty (20) or fewer copied
				 pages, no fee will be charged. The Department reserves the right to require a
				 deposit of the estimated costs if the estimated costs are $50.00 or
				 more.
D. The cost of copying and
				 search and retrieval as provided in §
										3.8(C.)     of
				 this Part above must be paid in advance of or at the time of delivery or
				 inspection of the requested documents.
E. Department personnel or, where applicable,
				 an outside copy service, will make copies of requested records. The Department
				 does not have a copy machine available for use by the public to make copies.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 3 - Access to Public Records Regulation (280-RICR-20-00-3) › Section 280-RICR-20-00-3.9 - Supervision of Inspections

Current through June 14, 2024
A. The inspection
				 of public records must be accomplished in a manner which will provide for
				 general supervision by authorized Departmental staff. This is necessary to
				 prevent the misplacement or unauthorized removal of records or any other action
				 which may impair the integrity of the public record.
B. Personnel in charge of the Division having
				 possession of the public record requested shall have overall responsibility for
				 the security of the public record. However, the individual in charge of that
				 Division may designate a staff member(s) to coordinate the functions and
				 responsibilities related to the copying and inspection of public
				 records.
C. All personnel
				 responsible for responding to requests for access to public records shall be
				 made aware, by their supervisors, of the provisions of this regulation and the
				 procedures to be followed when an access to public records request is made.
				 Department personnel having any questions regarding the procedures to be
				 followed should direct inquiries to:
1. The
				 person in charge of the Division or unit within the Department responsible for
				 the activity/function to which the public record being requested relates;
				 or
2. In the event that the public
				 record cannot be readily categorized as falling under the responsibility of a
				 specific Division or unit within the Department, the request should be directed
				 to the Division of Legal Services which will serve as a resource in matters
				 relating to the public's access to public records.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 4 - Taxpayer Rights and Responsibilities (280-RICR-20-00-4) › Section 280-RICR-20-00-4.1 - General Statement of Rhode Island Taxpayers' Rights and Responsibilities

Current through June 14, 2024
Taxpayers have certain rights and responsibilities in the
					 administration of Rhode Island tax law. To ensure consistent application of the
					 tax law and to guarantee that the rights, privacy, and property of Rhode Island
					 taxpayers are adequately protected during tax assessment, collection and
					 enforcement processes, the following rights and responsibilities of taxpayers
					 are set forth.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 4 - Taxpayer Rights and Responsibilities (280-RICR-20-00-4) › Section 280-RICR-20-00-4.2 - The Taxpayers of the State of Rhode Island have a right to

Current through June 14, 2024
A. Receive fair and courteous treatment from
				 all the Division of Taxation's employees;
B. Receive tax forms and information written
				 in plain language;
C. Receive
				 prompt and accurate responses to all questions and requests for tax
				 assistance;
D. Be assured that the
				 department will keep confidential the financial information you give
				 it;
E. Receive tax notices that
				 provide an explanation of the amount being billed;
F. Know that the department's employees are
				 not paid or promoted as a result of money billed to or collected from
				 taxpayers;
G. Timely processing of
				 refund claims;
H. Pay outstanding
				 tax liabilities in installments in cases of proven hardship;
I. Have the department begin and complete its
				 audits in a timely and expeditious manner after notification of intent to
				 audit;
J. Receive notice of any
				 impending collection actions which require sale or seizure of property, or
				 freezing of assets;
K. Designate
				 which tax liability a payment is to be applied to;
L. Have an offer of compromise on a
				 delinquent tax liability considered by the Tax Administrator pursuant to
				 his/her authority under R.I. Gen. Laws §
										44-1-10 and any regulation pertaining thereto;
M. Be provided with information regarding tax
				 law and new developments in tax law through publications such as newsletters
				 and synopsis booklets on Rhode Island tax law;
N. Be provided with information, upon
				 request, regarding collection efforts being made against a joint obligor of the
				 taxpayer;
O. Be represented or
				 advised by counsel or other qualified representatives at any time in
				 administrative interactions with the Division;
P. Request that penalties be abated where
				 there was no negligence or intentional disregard of the law;
Q. A full explanation of all actions by a
				 Revenue Agent or other Examiner during an audit or a Revenue Officer during
				 collection activities;
R. Copies of
				 an auditor's workpapers and to have a closing conference with the
				 auditor;
S. Reimbursement for
				 reasonable litigation expenses pursuant to R.I. Gen. Laws Chapter 42-92 if the
				 taxpayer prevails in a contested matter and the actions of the Division of
				 Taxation are without substantial justification;
T. Reimbursement of bank charges resulting
				 from an erroneous levy on a bank account;
U. Abatement of penalty and/or interest where
				 the penalty and/or interest is attributable to erroneous written advice of the
				 Division of Taxation. The advice must have been provided in response to
				 specific written request to the tax administration by the taxpayer and must
				 have been reasonably relied upon.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 4 - Taxpayer Rights and Responsibilities (280-RICR-20-00-4) › Section 280-RICR-20-00-4.3 - Rhode Island Taxpayers' Responsibilities

Current through June 14, 2024
A. It
				 is the responsibility of all Rhode Island Taxpayer to comply with the
				 provisions of R.I. Gen. Laws Title 44. These Responsibilities include, but are
				 not limited, the following.
1. Business
				 Taxpayers must register with the Division of Taxation and apply for applicable
				 tax permits and licenses required for operation;
2. Business taxpayers must keep accurate and
				 complete records for a three (3) year period;
3. All taxpayers must file returns and pay
				 taxes in a timely manner;
4. All
				 taxpayers must ensure that the information declared on their tax return is
				 complete and accurate;
5. All
				 taxpayers must know their tax reporting obligations and seek instructions when
				 they are uncertain;
6. All
				 taxpayers must have documentation to substantiate timely claims for
				 refund;
7. Business taxpayers must
				 notify the Division of Taxation and pay taxes promptly when closing or
				 transferring a business.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 5 - Procedures in Handling Requests for Issuance of Declaratory Orders (280-RICR-20-00-5) › Section 280-RICR-20-00-5.1 - Purpose

Current through June 14, 2024
This regulation describes the procedures with which a
					 taxpayer or authorized representative must comply in requesting the issuance of
					 a Declaratory Order.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 5 - Procedures in Handling Requests for Issuance of Declaratory Orders (280-RICR-20-00-5) › Section 280-RICR-20-00-5.2 - Authority

Current through June 14, 2024
This Regulation is promulgated pursuant to R.I. Gen. Laws
					 §§
										42-35-8 and
					  44-1-4.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 5 - Procedures in Handling Requests for Issuance of Declaratory Orders (280-RICR-20-00-5) › Section 280-RICR-20-00-5.3 - Declaratory Orders

Current through June 14, 2024
A. Based upon a
				 taxpayer's petition filed pursuant to R.I. Gen. Laws §
										42-35-8, the
				 Tax Administrator interprets Rhode Island tax law and regulations and applies
				 them to a specific set of facts set forth in the request. The Order issued by
				 the Tax Administrator has precedential value and may be generally relied on by
				 all persons with respect to subsequent like transactions.
B. General Information Letters -A General
				 Information Letter (commonly referred to as a "Letter Ruling") is unlike a
				 Declaratory Order in that it generally seeks an interpretation of tax law or
				 regulation without applying it to a specific set of facts. A General
				 Information Letter may be issued where it appears that general information only
				 is requested, or where a request for a Declaratory Order does not comply with
				 all the requirements for a Declaratory Order. General Information Letters may
				 not be relied upon by any taxpayer other than the taxpayer who requested the
				 information. General Information Letters are not binding on the Tax Division if
				 there has been a misstatement or omission of material facts or, on a
				 prospective basis, if there has been a change in law or applicable regulations
				 or a decision on point is issued by the Rhode Island or Federal
				 Courts.
C. Requirements - Each
				 request for a Declaratory Order must contain:
1. the name, address, and
				 registration/identification number of the taxpayer requesting the Declaratory
				 Order. If the taxpayer is a corporation, the state of incorporation;
2. a carefully detailed statement of all
				 relevant facts relating to the transaction. Conferences with a taxpayer
				 requesting an order shall not be allowed;
3. a true copy of all relevant documents
				 bearing on the issue or issues. Relevant facts reflected in documents submitted
				 must be included in the taxpayer's statement and not merely incorporated by
				 reference, and must be accompanied by an analysis of their bearing on the
				 issue(s), specifying the pertinent provisions;
4. a statement whether, to the best of the
				 knowledge of the taxpayer or his/her representative, the identical issue is
				 being considered by the Division of Taxation in connection with an active
				 examination or audit of a tax return already filed;
5. a statement disclosing whether or not an
				 order request on the same or similar issue has been or is being submitted to
				 the Internal Revenue Service or to the taxing jurisdiction of another
				 state;
6. a statement of the
				 Declaratory Order requested by the taxpayer and the taxpayer's argument in
				 support of its request, including relevant authority for such
				 request.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 5 - Procedures in Handling Requests for Issuance of Declaratory Orders (280-RICR-20-00-5) › Section 280-RICR-20-00-5.4 - Binding Effect of Declaratory Orders

Current through June 14, 2024
A. A
				 Declaratory Order represents the position of, and is binding on, the Tax
				 Division with respect to
1. a particular
				 transaction (and subsequent like transactions) involving the persons identified
				 as interested parties in the request for issuance of the Declaratory Order
				 and
2. other transactions involving
				 persons other than those identified as interested parties in the request for
				 issuance of the Declaratory Order, but such other persons have the burden of
				 establishing that the facts and circumstances involved in their transactions
				 are substantially the same and are not materially different from the facts and
				 circumstances involved in the transaction on which the Declaratory Order is
				 based.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 5 - Procedures in Handling Requests for Issuance of Declaratory Orders (280-RICR-20-00-5) › Section 280-RICR-20-00-5.5 - Effect of Declaratory Orders

Current through June 14, 2024
Declaratory Orders disposing of petitions have the same
					 status as agency orders in contested cases. In the event that a Declaratory
					 Order is contested, the tax administrator's prior acceptance of a factual
					 presentation for purposes of rendering said order is not a waiver of his/her
					 rights to cross-examine, supplement or rebut the taxpayer's factual recitals
					 set forth in the request for the Declaratory Order.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 5 - Procedures in Handling Requests for Issuance of Declaratory Orders (280-RICR-20-00-5) › Section 280-RICR-20-00-5.6 - Withdrawal of Requests

Current through June 14, 2024
A. A taxpayer may
				 withdraw a request for issuance of a Declaratory Order at any time prior to the
				 issuance thereof. The Tax Division will retain all correspondence and documents
				 and may consider them in any subsequent audit examination of such
				 taxpayer.
B. Taxpayers requesting
				 the issuance of Declaratory Orders must do so on the basis that the text
				 thereof will be open to public inspection, subject to the deletions set forth
				 herein. Taxpayers requesting the issuance of Declaratory Orders waive all
				 copyrights, rights to privacy and similar rights to prevent disclosure of the
				 text thereof, except such rights as are provided herein.
C. Before making any Declaratory Order
				 available for public inspection, the Tax Division shall exercise care to ensure
				 the deletion of the names, addresses, tax registration numbers or any other
				 means of identifying the taxpayer to whom the Declaratory Order
				 applies.
D. A request by or for a
				 taxpayer must be signed by the taxpayer or his/her authorized representative. A
				 Power of Attorney (Form RI 2848) may be used with regard to Declaratory Orders
				 requested under this regulation.
1. Requests
				 must be directed to:
TAX ADMINISTRATOR One Capitol Hill Providence, RI
					 02908-5800
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 6 - Offers in Compromise (280-RICR-20-00-6) › Section 280-RICR-20-00-6.1 - Purpose

Current through June 14, 2024
The purpose of this regulation is to allow the Tax
					 Administrator to, pursuant to R. I. Gen. Laws §
										44-1-10,
					 with the approval of the Director of Revenue, compromise, abate, or cancel any
					 tax, excise, fee, penalty, interest or other charge payable to the Tax
					 Administrator if he/she determines that said charge is uncollectible, illegal
					 or excessive in whole or in part.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 6 - Offers in Compromise (280-RICR-20-00-6) › Section 280-RICR-20-00-6.2 - Authority

Current through June 14, 2024
This regulation is promulgated pursuant to R.I. Gen. Laws
					 §§
										4-1-4 and
					  44-1-10.
					 These rules have been prepared in accordance with the requirements of R.I. Gen.
					 Laws §§
										42-35-1 et
					 seq.
Rhode Island Code of Regulations › Title 280 - Department of Revenue › Chapter 20 - Division of Taxation › Subchapter 00 - General Administration › Part 6 - Offers in Compromise (280-RICR-20-00-6) › Section 280-RICR-20-00-6.3 - Application

Current through June 14, 2024
The terms and provisions of these rules and regulations
					 shall be liberally construed to permit the Department of Revenue to effectuate
					 the purpose of R.I. Gen. Laws §
										44-1-10 and other applicable state laws and regulations.