Rhode Island § 42-142-2 - Department of Revenue

Full text of Rhode Island Rhode Island General Laws § 42-142-2 — Department of Revenue, with citation guidance and answers to common questions.

§ 42-142-2. Department of Revenue

R.I. Gen. Laws § 42-142-2

§ 42-142-2. Powers and duties of the department.

(a) The department of revenue shall have the following powers and duties:

(1) To operate a division of taxation;

(2) To operate a division of motor vehicles;

(3) To operate a division of state lottery;

(4) To operate an office of revenue analysis;

(5) To operate a division of property valuation;

(6) To operate a central collections unit; and

(7) To convene, in consultation with the governor, an advisory working group to assist in the review and analysis of potential impacts of any adopted federal tax actions. The working group shall develop options for administrative action or general assembly consideration that may be needed to address any federal funding changes that impact Rhode Island revenues.

(b) The advisory working group may include, but not be limited to, the state tax administrator, chief of revenue analysis, director of management and budget, as well as designees from the following: state agencies, businesses, healthcare, public sector unions, and advocates.

(c) As soon as practicable after the enactment of the federal budget for fiscal year 2026, but no later than October 31, 2025, the advisory working group shall forward a report to the governor, speaker of the house, and president of the senate containing the findings, recommendations, and options for consideration to become compliant with federal changes prior to the governor’s budget submittal.

History of Section.
P.L. 2006, ch. 246, art. 38, § 1; 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; P.L. 2025, ch. 278, art. 5, § 3, effective June 29, 2025.

Source: official Rhode Island text · Last verified 2026-08-27

Frequently Asked Questions About Rhode Island § 42-142-2

What does Rhode Island General Laws § 42-142-2 cover?

Section 42-142-2 ("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 § 42-142-2?

A common citation format is "Rhode Island General Laws § 42-142-2" (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 § 42-142-2 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.