Rhode Island General Laws Title 44. Taxation § 44-30.2-1. Reciprocity board

There is established a reciprocity board, referred to as “the board”. The board shall be composed of three (3) members, consisting of the tax administrator, division of taxation, within the department of revenue, the director of the department of human services, and an assistant attorney general designated by the attorney general, ex officio. A majority of the members of the board shall constitute a quorum and the action of the majority of the members in attendance at any meeting is the action of the board. Whenever a member of the board is absent from a meeting of the board, the member may designate one of the member's assistants or employees to attend in the member's behalf. That assistant or employee is entitled to participate in the discussions and proceedings of the board, but he or she is not entitled to vote.