Rhode Island Administrative Code

My Page Title12.1PurposeThe following rules and procedures are for employers or insurers requesting reimbursement from the Workers’ Compensation Administrative Account from the Director of the Rhode Island Department of Labor and Training. 12.2AuthorityThese rules are promulgated…

My Page Title13.1PurposeThese rules and regulations are hereby promulgated pursuant to R.I. Gen. Laws §§ 28-33-17, 28-33-18.3, and 42-16-2 for the purpose of affording relief in the form of reimbursement for COLA payments to qualifying insurers.13.2AuthorityThe following Rules an…

My Page Title2.1Authority The following rules and regulations regarding the filing of a notice of designation as an independent contractor are promulgated pursuant to R.I. Gen. Laws §§ 28-29-17.1 and 28-29-26(a).2.2PurposeThe purpose of these rules and regulations is to regulate …

My Page Title3.1AuthorityThe following rules and regulations are promulgated pursuant to R.I. Gen. Laws § 28-33-45. 3.2PurposeThese rules are adopted for the purpose of regulating the offset of workers' compensation benefits and retirement benefits.3.3Coordination of BenefitsA.Th…

My Page Title4.1Authority The following rules and regulations regarding the request for additional palliative care are promulgated pursuant to R.I. Gen. Laws § 28-33-10(c). 4.2Purpose These rules are adopted for the purpose of regulating additional requests for palliative care.4.…

My Page Title5.1Authority The following rules and regulations are promulgated pursuant to R.I. Gen. Laws § 28-33-41(F). 5.2Purpose These rules are adopted for the purpose of regulating the certification of rehabilitation counselors.5.3Qualifications for Certification as a Qualifi…

My Page Title1.1PurposeThe purpose of this Regulation is to provide a guide for Sworn Members of the Rhode Island State Police in order to ensure a clear understanding of their conduct required as employees of the State Police within the Department of Public Safety.1.2AuthorityTh…

2.1 Purpose The purpose of this regulation is to provide a guide for Division of Sheriffs employees in order to ensure a clear understanding of their conduct required as employees of the Division of Sheriffs within the Department of Public Safety. 2.2 Authority These regulations …

4.1 Purpose The purpose of this regulation is to provide a guide for Capitol Police employees in order to ensure a clear understanding of their conduct required as employees of the Capitol Police within the Department of Public Safety. 4.2 Authority These regulations are authoriz…

5.1 Placement in State Government A. The Public Safety Grant Administration Office (PSGAO), formerly the Rhode Island Justice Commission (RIJC) is an agency within the Rhode Island Department of Public Safety that is responsible for planning, coordination, data collection/statist…

1.1 Preamble A. The RI E 9-1-1 Uniform Emergency Telephone System Division, Department of Public Safety, State of Rhode Island and Providence Plantations ("RI E 9-1-1") is authorized to adopt rules and regulations pertaining to the quality of service, performance of service, and …

2.1 Foreword A. The Rhode Island Municipal Police Training Academy was established in 1969 to train and certify all municipal police officers, except those for the city of Providence. Additionally, the Academy was given the responsibility of training police officers from several …

1.1 Purpose A. To establish regulations to implement R.I. Gen. Laws § 38-2-1, et seq. relating to access to public records maintained by the Department of Public Safety and its agencies, and to comply with R.I. Gen. Laws §§ 42-35-2(a) and 42-7.3-9. B. To provide the public and th…

1.1 General Provisions A. Scope 1. All games of chance are to be authorized by the Rhode Island State Police. R.I. Gen Laws § 11-19-30.1 specifically enumerated this requirement of authorization by the Rhode Island State Police as well as other specific requirements controlling G…

2.1 Definitions Applicable to Rules and Regulations: A. "Bingo" means a game of chance played for prizes with cards bearing numbers or other designations, five or more in one line, the holder covering numbers as objects similarly numbered are drawn from a receptacle, and the game…

My Page Title1.1PurposeThese Rules and Regulations (the “Rules”) are promulgated to set forth the principles, policies, and practices of the Rhode Island Department of Public Safety (the “Department”) in implementing and administering R.I. Gen. Laws Chapter 42-161, the Statewide …

My Page Title2.1PurposeThese Rules and Regulations (the “Rules”) are promulgated to set forth the statewide policy for the use and operation of body-worn cameras (the “Policy”). The Policy is intended to govern Rhode Island law enforcement agencies using and operating body-worn c…

My Page Title1.1Purposes A.The Purposes of this Regulation are: 1.To establish a Regulation to implement R.I. Gen. Laws §§ 38-2-1, et seq. and 42-35-2(a) relating to access to public records maintained by the Department; 2.To provide the public and Department personnel with a Reg…

My Page Title1.1Purpose These rules and regulations implement R.I. Gen. Laws Chapter 42-92. They govern the application and award of reasonable litigation expenses to the prevailing parties in adjudicatory proceedings conducted by the Division of Taxation. 1.2 Authority The rules…

My Page Title2.1DefinitionsA.The words "Tax Administrator" means the Tax Administrator and his or her duly authorized agents. B.The words “Tax Division” means the Division of Taxation in the Department of Revenue.C.The words “Hearing Officer” means the individual(s) authorized by…

My Page Title3.1Purposes A.The Purposes of this Regulation are: 1.To establish a Regulation to implement R.I. Gen. Laws § 38-2-1, et seq. and § 42-35-2(a) relating to access to public records maintained by the Department; 2.To provide the public and Department personnel with a Re…

My Page Title4.1General Statement of Rhode Island Taxpayers’ Rights and ResponsibilitiesTaxpayers have certain rights and responsibilities in the administration of Rhode Island tax law. To ensure consistent application of the tax law and to guarantee that the rights, privacy, and…

My Page Title5.1PurposeThis regulation describes the procedures with which a taxpayer or authorized representative must comply in requesting the issuance of a Declaratory Order. 5.2AuthorityThis Regulation is promulgated pursuant to R.I. Gen. Laws §§ 42-35-8 and 44-1-4. 5.3Declar…

My Page Title6.1PurposeThe purpose of this regulation is to allow the Tax Administrator to, pursuant to R. I. Gen. Laws § 44-1-10, with the approval of the Director of Revenue, compromise, abate, or cancel any tax, excise, fee, penalty, interest or other charge payable to the Tax…

My Page Title7.1PurposeThe purpose of this regulation is to provide for additional time to file and pay Rhode Island tax when a due date falls on a weekend or legal holiday.7.2AuthorityThis regulation is promulgated pursuant to R.I. Gen. Laws § 44-1-4. This regulation has been pr…

My Page Title8.1Purpose To establish a defined set of procedures for the Rhode Island Department of Revenue, Division of Taxation for the conduct of Public Hearings regarding Proposed Rulemaking. 8.2Authority This regulation is promulgated pursuant to the authority granted in R.I…

My Page Title1.1 PurposeThe purpose of these rules and regulations is to implement R.I. Gen. Laws Chapter 44-15 regarding the tax filing and payment requirements for credit unions.1.2 AuthorityThese rules and regulations are promulgated pursuant to R.I. Gen. Laws §§ 44-15-17 and …

My Page Title1.1PurposeThe purpose of this Part is to implement R.I. Gen. Laws § 44-30-71.3 which provides for withholding of income tax on the sale of real estate by nonresidents.1.2AuthorityThese rules and regulations are promulgated pursuant to R.I. Gen. Laws §§ 44-1-4 and 44-…

My Page Title1.1PurposeThe purpose of this regulation is to implement R.I. Gen. Laws Chapters 44-20 and 44-20.2 which provides for Tax on Cigarettes and Little Cigars sold, held for sale, or stored in the State of Rhode Island.1.2 AuthorityThese rules and regulations are promulga…

My Page Title2.1PurposeA.The purpose of this regulation is to implement R.I. Gen. Laws § 44-20-13.2 which provides for tax on smokeless tobacco, cigars, and pipe tobacco products sold or held for sale in the state by any person.B.Any dealer having in his or her possession any tob…

My Page Title1.1Authority and PurposeA.Effective January 1, 1998 the investment tax credit statute (R.I. Gen. Laws Chapter 44-31) was extended to provide a ten percent (10%) tax credit to manufacturers and certain non-manufacturers ("qualified taxpayers") which meet statutorily d…

My Page Title10.1Jointly Promulgated RegulationA.The Rhode Island Commerce Corporation and the Rhode Island Division of Taxation jointly promulgate 870-RICR-30-00-1, "Rules and Regulations for the Wavemaker Fellowship Program."B.This Part hereby adopts and references 870-RICR-30-…

My Page Title11.1General R.I. Gen. Laws Chapter 44-43 provides special tax incentives for small business capital development. These special incentives are of three types: deductions or modifications for investment, capital gain exclusions and wage credits. 11.2Certification No de…

My Page Title12.1General A.For taxable years beginning on or after July 1, 1974, at the election of a taxpayer who is subject to the income tax imposed by R.I. Gen. Laws Chapter 44-11 or 44-30, there shall be deducted from the portion of its entire net income allocated within thi…

My Page Title13.1General A.R.I. Gen. Laws Chapter 44-47 provides a Rhode Island employer or the owner of Rhode Island commercial property credits against the business corporation tax (R.I. Gen. Laws Chapter 44-11); the public service corporation tax (R.I. Gen. Laws Chapter 44-13 …

My Page Title14.1General A credit is available to corporations, sole proprietors or passed through from partnerships, joint ventures or subchapter S corporations for research and development property acquired, constructed, reconstructed or erected after July 1, 1994. The credit i…

My Page Title15.1General Effective January 1, 1998, an incentive in the form of a deduction or modification is available to businesses who hire employees who are Rhode Island residents and who have been "unemployed" as defined in § 15.2(A)(2) of this Part. Once each employee has …

My Page Title16.1General Effective January 1, 1998, a small business taxpayer that pays for or incurs expenses in Rhode Island to provide access to persons with disabilities shall be allowed a 10% credit up to $1,000 against the Business Corporation Tax (R.I. Gen. Laws Chapter 44…

My Page Title2.1GeneralA credit is available to corporations, sole proprietors, or passed through from partnerships, joint ventures or subchapter S corporations for qualified research expenses. The credit is 5% of the excess (if any) of the qualifying research expenses in the tax…

My Page Title3.1Authority In accordance with R.I. Gen. Laws § 44-33.2-4, as amended by the General Assembly, the Tax Administrator of the Division of Taxation, Department of Revenue and the Executive Director of Historical Preservation and Heritage Commission (the Commission), he…

My Page Title4.1Purpose These rules and regulations implement R.I. Gen. Laws Chapter 44-30.3. That chapter allows a refundable credit against Rhode Island personal income taxes due for residential lead paint removal or reduction.4.2AuthorityThese rules and regulations are promulg…

My Page Title5.1Purpose These rules implement R.I. Gen. Laws Chapter 44-31. These rules govern the procedures for the application, certification, and issuance of these tax credits. 5.2Authority These rules and regulations are jointly promulgated by the Rhode Island Division of Ta…

My Page Title6.1PurposeThe purpose of this rule making is to implement R.I. Gen. Laws Chapter 44-33.6 “Historic Preservation Tax Credits 2013.” This chapter creates economic incentives for the purpose of stimulating the redevelopment and reuse of Rhode Island’s historic structure…

My Page Title8.1Jointly Promulgated RegulationA.The Rhode Island Commerce Corporation and the Rhode Island Division of Taxation jointly promulgate 870-RICR-30-00-4, "Rules and Regulations for the Rhode Island Qualified Jobs Incentive Act of 2015.”B.This Part hereby adopts and ref…

My Page Title9.1Jointly Promulgated RegulationA.The Rhode Island Commerce Corporation and the Rhode Island Division of Taxation jointly promulgate 870-RICR-30-00-3, "Rules and Regulations for the Rebuild Rhode Island Tax Credit.”B.This Part hereby adopts and references 870-RICR-3…

My Page Title1.1Purpose These rules implement R.I. Gen. Laws Chapter 44-11 with regard to filing amended returns. 1.2Authority These rules and regulations are promulgated by the Rhode Island Division of Taxation pursuant to R.I. Gen. Laws §§ 44-1-4 and 44-11-9. These rules and re…

My Page Title10.1PurposeThese rules and regulations implement R.I. Gen. Laws § 44-11-4.1 et seq., as well as other provisions of R.I. Pub. Laws 2014, Chapter 145, Art. 12, which changed the Rhode Island corporate income tax structure to one of mandatory unitary combined reporting…

My Page Title11.1Ability to Apportion Net Income A.In accordance with R.I. Gen. Laws § 44-11-13, the following types of corporate activity will require that a corporation apportion 100% of its net income to Rhode Island: 1.Deriving all its income sources within Rhode Island; or 2…

My Page Title12.1Conditions for Filing A.An affiliated group of corporations may file a consolidated return for the taxable year provided that each member corporation: 1.is not a Foreign Sales Corporation (FSC), Domestic International Sales Corporation (DISC), a Subchapter S corp…

My Page Title13.1PurposeThese rules and regulations implement R.I. Gen. Laws § 44-11-11(b) which provide a Net Operating Loss Deduction. 13.2AuthorityThese rules and regulations are promulgated pursuant to R.I. Gen. Laws §§ 44-1-4 and 44-11-9. The rules and regulations have been …