Title 44
Taxation

Chapter 1
State Tax Officials

R.I. Gen. Laws § 44-1-39

§ 44-1-39. Information deemed state property.

For the purpose of determining taxpayer compliance, any and all information or data required to be generated or maintained pursuant to title 44 and/or the regulations promulgated thereunder, shall be deemed to be the property of the state of Rhode Island.

History of Section.
P.L. 2017, ch. 302, art. 8, § 8.