Administrative Hearing Procedures (280-RICR-20-00-2)

280-RICR-20-00-2 INACTIVE RULE

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Title	280	Department of Revenue
Chapter	20	Division of Taxation
Subchapter	00	General Administration
Part	2	Administrative Hearing Procedures (280-RICR-20-00-2)

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

Regulation Authority:

R.I. Gen. Laws § 44-1-4

Purpose and Reason:

This regulation implements various provisions of Title 44 of the General Laws 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

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.