The tax administrator shall make available suitable forms with instructions for claiming the credit. The claim shall be in a form that the tax administrator may prescribe. The tax administrator may prescribe rules and regulations, not inconsistent with law, to carry into effect the provisions of this chapter.
Administration
R.I. Gen. Laws § 44-46-4., under Chapter 44-46 Adult Education Tax Credit.
R.I. Gen. Laws § 44-46-4.