Rhode Island § 44-23-45 § 44-23-45. Liberal construction — Incidental powers.

Rhode Island Statutes

§ 44-23-45 — § 44-23-45. Liberal construction — Incidental powers.

Rhode Island § 44-23-45

Title 44Taxation

Ch. 44-23Estate and Transfer Taxes â€” Enforcement and Collection

This text of Rhode Island § 44-23-45 (§ 44-23-45. Liberal construction — Incidental powers.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-23-45 (2026).

Text

§ 44-23-45. Liberal construction — Incidental powers.
The provisions of this chapter and chapter 22 of this title shall be interpreted and
            construed liberally in order to accomplish the purpose of those chapters, and the
            tax administrator has, in addition to the powers in those chapters specified, mentioned
            and indicated, all additional implied and incidental powers which may be proper and
            necessary to effect and carry out, perform and execute all the powers specified, mentioned
            and indicated in those chapters.
         

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§ 44-23-45. Liberal construction — Incidental powers.

The provisions of this chapter and chapter 22 of this title shall be interpreted and construed liberally in order to accomplish the purpose of those chapters, and the tax administrator has, in addition to the powers in those chapters specified, mentioned and indicated, all additional implied and incidental powers which may be proper and necessary to effect and carry out, perform and execute all the powers specified, mentioned and indicated in those chapters.

Legislative History

G.L. 1923, ch. 39, §§ 35, 36; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, § 35; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-45.