Rhode Island Code of Regulations Title 280 - Department of Revenue
Rhode Island Code of Regulations Title 280 – Department of Revenue: Overview
Title 280 generally covers the rules and procedures governing the Rhode Island Department of Revenue (DOR), which is responsible for tax administration, collection, enforcement, and taxpayer services within the state.
The regulations set standards for how taxes are assessed, collected, and enforced, along with procedural safeguards for taxpayers.
Key Areas Covered in Title 280 Regulations
Tax Administration and Collection
Procedures for filing tax returns, assessments, and payments.
Enforcement measures for delinquent taxes.
Taxpayer Rights and Appeals
Mechanisms for taxpayers to appeal assessments or penalties.
Rules governing hearings and dispute resolution.
Recordkeeping and Reporting
Requirements for maintaining and submitting financial records.
Reporting standards for individuals and businesses.
Penalties and Interest
Conditions under which penalties and interest are applied for late payments or non-compliance.
Confidentiality and Disclosure
Protection of taxpayer information.
Rules about disclosure of tax information to authorized parties.
Legal Principles and Case Law Relating to Department of Revenue Functions
1. Chevron U.S.A., Inc. v. Natural Resources Defense Council, Inc. (1984)
Facts: Federal administrative law case about agency deference.
Holding: Courts defer to agency interpretations of ambiguous statutes if reasonable.
Significance: This principle supports that courts generally uphold DOR’s reasonable interpretations of tax regulations under Title 280.
2. Matthews v. Eldridge (1976)
Facts: Addressed procedural due process in administrative actions.
Holding: Agencies must provide due process before depriving individuals of property or rights.
Significance: The DOR must follow fair procedures before assessing taxes or penalties against taxpayers.
3. United States v. Locke (1985)
Facts: About statutory interpretation related to administrative penalties.
Holding: Agencies must enforce penalties within the authority granted by law and regulation.
Significance: Reinforces that the Department of Revenue must act within the bounds of Title 280 regulations when applying penalties.
4. Smith v. Rhode Island Department of Revenue (Hypothetical State Case)
Facts: A taxpayer challenged an assessment for failure to properly notify of additional taxes owed.
Holding: The court found in favor of the taxpayer because the Department failed to follow the notification procedures under Title 280.
Significance: Highlights the importance of procedural compliance by the DOR in enforcing tax laws.
Summary
| Aspect | Explanation |
|---|---|
| Tax Administration | Filing, assessment, and payment procedures |
| Enforcement | Collection of delinquent taxes, penalties |
| Taxpayer Rights | Appeal and hearing procedures |
| Recordkeeping & Reporting | Requirements for accurate financial documentation |
| Confidentiality | Protection of taxpayer information |
Conclusion
The Rhode Island Code of Regulations Title 280 provides a comprehensive regulatory framework guiding the Department of Revenue in tax administration and enforcement. The regulations ensure orderly tax collection while safeguarding taxpayer rights through due process and procedural fairness.
Case law supports that courts generally uphold the Department’s regulations and actions when they are reasonable, procedurally proper, and within the agency’s authority.
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