Guidance

The RI Division of Taxation provides a variety of resources made available to the public, such as administrative decisions, advisories, declaratory rulings, publications, newsletters, notices, and regulations.

 

Administrative Decisions

An administrative decision is a final decision issued following an agency proceeding in which an individual or entity formally requests a hearing alleging a grievance of an action of the Tax Division.

The individual or entity is first afforded an opportunity to have a preliminary review (“preliminary conference”).

Should the matter not be resolved, it may then proceed to formal hearing under the terms of Rhode Island’s Administrative Procedures Act (R.I. Gen. Laws § 42-35-1 et seq.) and Tax Division regulation 280-RICR-20-00-2.

If not satisfied with the outcome, the individual or entity may appeal to Sixth Division District Court (R.I. Gen. Laws § 8-8-24 et seq.).

 

Advisories

Advisories are issued periodically to provide information regarding a variety of topics relevant to State taxes and the Tax Division, including filing deadlines, changes in the law, payment methods, and general operational information.

 

Declaratory Rulings

A Declaratory Ruling is issued at the request of a taxpayer and is limited to the facts set forth therein. The Ruling has precedential value and may be generally relied on by all persons with respect to substantially similar transactions.

              

Newsletters

Each quarter, the Tax Division publishes a newsletter that addresses topics that are of interest for that quarter, tax filing due dates, reminders, summaries of administrative hearings, and other happenings in the Tax Division.

 

Notices

A Notice usually announces a singular event, such as an update to a previously issued tax form or instruction, or to announce a new due date for filing returns and making payments of tax because of a specific circumstance.

 

Regulations

Regulations clarify and/or provide additional guidance in alignment with the Rhode Island state laws the Tax Division is required to administer.  

 

 

Practitioners' Corner

Rhode Island Division of Taxation -- "Seminar for Tax Preparers" -- November 16, 2021

Slides presented at the Division's "Seminar for Tax Preparers" held online on November 16, 2021. Click here to view the presentation slides.

Rhode Island Association of Public Accountants -- January 7, 2021

Division's presentation to the Rhode Island Association of Public Accountants (RIAPA) in Warwick on January 7, 2021. Click here to view the presentation slides.

Rhode Island Division of Taxation -- "Seminar for Tax Preparers" -- December 9, 2020

Slides presented at the Division's "Seminar for Tax Preparers" held online on December 9, 2020. Click here to view the presentation slides.