Simply
click on the "Regulations" link on the Division of Taxation's home
page (see highlighted portion of screenshot below). You
will then be taken directly to the section of the Rhode Island Department of
State website that hosts Division of Taxation regulations.
The
Division of Taxation last year substantially completed a months-long effort
to streamline and re-codify its regulations. The effort included modifying the
format of many regulations in accordance with the new Rhode Island Code of
Regulations (a uniform state code).
All
Division of Taxation regulations are available for viewing on the user-friendly
Department of State (Secretary of State) website. The "Regulations"
link on the Division of Taxation website provides quick, one-click access to
those regulations. The home page of the Division of Taxation website is at www.tax.ri.gov.