Procedures in Handling Requests for Issuance of Declaratory Orders (280-RICR-20-00-5)

280-RICR-20-00-5 INACTIVE RULE

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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)

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

Regulation Authority:

R.I. Gen. Laws §§ 42-35-8 and 44-1-4

Purpose and Reason:

The purpose of this regulation is to describe the procedures with which a taxpayer or authorized representative must comply in requesting the issuance of a Declaratory Order pursuant to R.I. Gen. Laws § 42-35-8 and add a requirement for the Division of Taxation to respond within sixty (60) days.

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 Amendment - effective from 01/01/2003 to 10/03/2017

INACTIVE RULE Periodic Refile - effective from 01/09/2002 to 01/01/2003

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.