Rhode Island § 42-142-1 - Department of Revenue
Full text of Rhode Island Rhode Island General Laws § 42-142-1 — Department of Revenue, with citation guidance and answers to common questions.
§ 42-142-1. Department of Revenue
R.I. Gen. Laws § 42-142-1
§ 42-142-1. Department of revenue.
(a) There is hereby established within the executive branch of state government a department of revenue.
(b) The head of the department shall be the director of revenue, who shall be appointed by the governor, with the advice and consent of the senate, and shall serve at the pleasure of the governor.
(c) The department shall contain the division of taxation (chapter 1 of title 44), the division of motor vehicles (chapter 2 of title 31), the division of state lottery (chapter 61 of this title), the office of revenue analysis (this chapter), the division of municipal finance (this chapter), and a central collections unit (this chapter). Any reference to the division of property valuation, division of property valuation and municipal finance, or office of municipal affairs in the Rhode Island general laws shall mean the division of municipal finance.
History of Section.
P.L. 2006, ch. 246, art. 38, § 1; P.L. 2011, ch. 151, art. 12, § 17; P.L. 2016, ch.
512, art. 1, § 30; P.L. 2018, ch. 47, art. 4, § 8; P.L. 2023, ch. 199, § 1, effective
June 21, 2023; P.L. 2023, ch. 200, § 1, effective June 21, 2023.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 42-142-1
What does Rhode Island General Laws § 42-142-1 cover?
Section 42-142-1 ("Department of Revenue") is part of the Rhode Island General Laws, the codified statutory law of Rhode Island. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Rhode Island § 42-142-1?
A common citation format is "Rhode Island General Laws § 42-142-1" (Rhode Island). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Rhode Island law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Rhode Island official source linked on this page or consult a licensed Rhode Island attorney.
How does Rhode Island § 42-142-1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Rhode Island can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Rhode Island.