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<DIV><FONT size=4 face="Times New Roman">Hi, Everyone.</FONT></DIV>
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<P style="WHITE-SPACE: normal; TEXT-TRANSFORM: none; WORD-SPACING: 0px; COLOR: rgb(0,0,0); FONT: medium 'Times New Roman'; MARGIN: 0px; WIDOWS: 1; LETTER-SPACING: normal; TEXT-INDENT: 0px; -webkit-text-stroke-width: 0px">The Division of Taxation has posted five decisions that were issued after recent administrative hearings:</P>
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<LI><SPAN style="FONT-FAMILY: inherit"><A href="http://www.tax.ri.gov/Tax%20Website/TAX/AdministrativeDecisions/2015/2015-09.pdf" target=_blank><FONT size=4 face="Times New Roman">2015-09</FONT></A><FONT size=4 face="Times New Roman"> concerns revocation of a cigarette dealer's license;</FONT></SPAN><FONT size=4 face="Times New Roman"> </FONT>
<LI><SPAN style="FONT-FAMILY: inherit"><A href="http://www.tax.ri.gov/Tax%20Website/TAX/AdministrativeDecisions/2015/2015-10.pdf" target=_blank><FONT size=4 face="Times New Roman">2015-10</FONT></A><FONT size=4 face="Times New Roman"> looks at whether a refund claim was timely filed;</FONT></SPAN><FONT size=4 face="Times New Roman"> </FONT>
<LI><SPAN style="FONT-FAMILY: inherit"><A href="http://www.tax.ri.gov/Tax%20Website/TAX/AdministrativeDecisions/2015/2015-11.pdf" target=_blank><FONT size=4 face="Times New Roman">2015-11</FONT></A><FONT size=4 face="Times New Roman"> focuses on whether two refund claims were timely filed;</FONT></SPAN><FONT size=4 face="Times New Roman"> </FONT>
<LI><SPAN style="FONT-FAMILY: inherit"><A href="http://www.tax.ri.gov/Tax%20Website/TAX/AdministrativeDecisions/2015/2015-12.pdf" target=_blank><FONT size=4 face="Times New Roman">2015-12</FONT></A><FONT size=4 face="Times New Roman"> considers whether withholding was properly documented; and</FONT></SPAN><FONT size=4 face="Times New Roman"> </FONT>
<LI><SPAN style="FONT-FAMILY: inherit"><A href="http://www.tax.ri.gov/Tax%20Website/TAX/AdministrativeDecisions/2015/2015-13.pdf" target=_blank><FONT size=4 face="Times New Roman">2015-13</FONT></A><FONT size=4 face="Times New Roman"> looks at whether a taxpayer could deduct a parent's nursing home costs.</FONT></SPAN></LI></UL>
<DIV><SPAN style="FONT-FAMILY: inherit"><FONT size=4 face="Times New Roman">-- Neil</FONT></SPAN></DIV>
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<DIV><SPAN style="FONT-FAMILY: inherit"><FONT size=4 face="Times New Roman">Neil Downing<BR>Chief Revenue Agent<BR>Rhode Island Division of Taxation<BR>One Capitol Hill<BR>Providence, R.I. 02908<BR> <BR><A href="mailto:Neil.Downing@tax.ri.gov">Neil.Downing@tax.ri.gov</A><BR> <BR>(401) 574-8115<BR></FONT></SPAN></DIV></BODY></HTML>