Equal Access to Justice for Small Businesses and Individuals (280-RICR-20-00-1)

280-RICR-20-00-1 INACTIVE RULE

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Title	280	Department of Revenue
Chapter	20	Division of Taxation
Subchapter	00	General Administration
Part	1	Equal Access to Justice for Small Businesses and Individuals (280-RICR-20-00-1)

Type of Filing	Amendment
Regulation Status	Inactive
Effective	10/03/2017 to 10/03/2017

Regulation Authority:

R.I. Gen. Laws § 42-92-4

Purpose and Reason:

The purpose of this rule making is to implement Chapter 92 of Title 42 of the Rhode Island General Laws. They govern the application and award of reasonable litigation expenses to the prevailing parties in adjudicatory proceedings conducted by the Division of Taxation. The name of the regulation is being changed from Administrative Rules of Practice and Procedure to Equal Access to Justice for Small businesses and Individuals. This regulation shall take effect Twenty (20) days after filing with the Secretary of State’s office.

ACTIVE RULE Periodic Refile - effective from 01/04/2022

INACTIVE RULE Technical Revision - effective from 10/03/2017 to 01/04/2022

INACTIVE RULE Amendment - effective from 10/03/2017 to 10/03/2017

INACTIVE RULE Periodic Refile - effective from 12/20/2001 to 10/03/2017

Rulemaking Documents are organized by document type and are part of this rule’s rulemaking record (R.I. Gen. Laws § 42-35-2.3). If multiple documents of the same type are listed below, each is a unique document. If there are multiple Public Notice of Proposed Rulemaking documents, view each document to identify the most recently amended version, as it may be amended at any point during the Public Comment Period.

There are no electronic rulemaking documents for rules filed prior to August 14, 2018. For rulemaking documents for rules filed prior to this date, please contact the appropriate agency's Rules Coordinator.