The Rhode
Island Division of Taxation last week filed, as final, recent actions it
has taken involving nine regulations.
The filing -- which came after a public hearing was held on August 30 -- is part of a broader effort to streamline the agency’s regulations. The streamlining process includes eliminating
some regulations, consolidating some, and changing regulations to a new standardized
format.
A summary
of the finalized regulatory actions, which are effective October 3, 2017, is in
the table below. To view the regulations, click here.
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Regulatory actions last week
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Regulation topic
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Old #
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Action:
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New #
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Reason
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Administrative hearing procedures
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AHP 97-01
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Amended
|
280-RICR-20-00-2
|
New
format; updated
|
|
Administrative rules of practice
|
AF 90-01
|
Amended
|
280-RICR-20-00-1
|
New format; new name:
|
|
Apportionment of franchise tax
|
FT 09-01
|
Repealed
|
n/a
|
Franchise
tax law has been repealed
|
|
Bank deposits tax
|
BDT 95-01
|
Amended
|
280-RICR-20-05-1
|
New format; updated
|
|
Deadlines for filing sales tax
|
SU 87-32
|
Repealed
|
n/a (see below)
|
Merged
into new regulation
|
|
Personal income tax filing deadlines
|
PIT 98-7
|
Repealed
|
n/a (see below)
|
Merged into new regulation
|
|
Filing deadlines (for all taxes)
|
n/a
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Adopted
|
280-RICR-20-00-7
|
Consolidating
two regulations into one
|
|
Offers in compromise
|
OC 98-01
|
Amended
|
280-RICR-20-00-6
|
New format; updated
|
|
Declaratory rulings
|
DR 03-01
|
Amended
|
280-RICR-20-00-5
|
New
format; minor revisions; updated
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