Title 44 - Taxation
- CHAPTER 44-1 - State Tax Officials
- § 44-1-1 - Tax administrator – Appointment.
- § 44-1-10 - Compromise or abatement of uncollectible or excessive taxes.
- § 44-1-11 - Refund or credit for overpayments.
- § 44-1-11.1 - Set-off for delinquent taxes – Trust funds.
- § 44-1-12 - Reports under oath – False statements.
- § 44-1-13 - Notice to administrator of constitutional or construction questions in court.
- § 44-1-14 - Disclosure of information to tax officials of federal government or other states, or to other persons.
- § 44-1-14.1 - Joint examinations of returns with other jurisdictions.
- § 44-1-15 - Destruction of obsolete records – Preservation of corporate returns.
- § 44-1-16 - – 44-1-22. [Repealed.].
- § 44-1-2 - Powers and duties of tax administrator.
- § 44-1-23 - Release of tax liens.
- § 44-1-24 - Acquisition of property for delinquent state taxes.
- § 44-1-25 - Priority of state tax actions.
- § 44-1-26 - Reciprocal enforcement of tax liabilities between this state and other states.
- § 44-1-27 - Uncollectible checks.
- § 44-1-28 - Mailing as timely tax filing and payment.
- § 44-1-29 - Collection by writ of execution.
- § 44-1-3 - Delegation of power to collect fees.
- § 44-1-30 - [Repealed.].
- § 44-1-31 - Taxes and child support to be paid by electronic funds transfer.
- § 44-1-31.1 - Returns to be filed by paid tax return preparers electronically.
- § 44-1-32 - Hearing on application by taxpayer.
- § 44-1-33 - Indemnification.
- § 44-1-34 - Tax Administrator to prepare list of delinquent taxpayers – Notice – Public inspection.
- § 44-1-4 - Rules and regulations.
- § 44-1-5 - [Repealed.].
- § 44-1-6 - Additional collection powers – Nonresident contractors.
- § 44-1-7 - Interest on delinquent payments. [Effective until August 15, 2010.].
- § 44-1-7.1 - Interest on overpayments.
- § 44-1-8 - Taxes and fees as debt to state.
- § 44-1-9 - Extension of time for filing of reports.
- CHAPTER 44-10 - Unincorporated Business Tax
- CHAPTER 44-11 - Business Corporation Tax
- § 44-11-1 - Definitions.
- § 44-11-10 - Returns and statements required to show whether corporation liable.
- § 44-11-11 - "Net income" defined.
- § 44-11-11.1 - Amortization of air or water pollution prevention or hazardous solid waste control facilities.
- § 44-11-11.2 - Definition of "treatment facility".
- § 44-11-11.3 - Accelerated amortization deductions for certain manufacturers.
- § 44-11-12 - Dividends and interest excluded from net income.
- § 44-11-13 - Entire net income of business wholly within state.
- § 44-11-14 - Allocation of income from business partially within state.
- § 44-11-14.1 - Certified facility apportionment exclusion.
- § 44-11-14.2 - Allocation and apportionment of regulated investment companies and securities brokerage services.
- § 44-11-14.3 - Credit card banks – Allocation and apportionment of income.
- § 44-11-14.4 - Allocation and apportionment – Retirement and pension plans.
- § 44-11-14.5 - International investment management service income.
- § 44-11-14.6 - Allocation and apportionment – Manufacturers.
- § 44-11-15 - Variation of method of allocating income.
- § 44-11-16 - – 44-11-18. [Repealed.].
- § 44-11-19 - Supplemental returns – Additional tax or refund.
- § 44-11-2 - Imposition of tax.
- § 44-11-2.1 - Surtax.
- § 44-11-2.2 - Pass-Through Entities – Definitions – Withholding – Returns.
- § 44-11-20 - Claims for refund – Hearing upon denial.
- § 44-11-21 - Information confidential – Types of disclosure authorized- Penalties for unauthorized disclosure.
- § 44-11-22 - Tax administrator's power to summon witnesses and evidence.
- § 44-11-23 - Service of summons.
- § 44-11-24 - Enforcement of summons.
- § 44-11-25 - Determination of tax without return.
- § 44-11-26 - Pecuniary penalty for failure to file return or to pay tax or for negligence.
- § 44-11-27 - Pecuniary penalty for fraud.
- § 44-11-28 - Collection of pecuniary penalties.
- § 44-11-29 - Notice to tax administrator of sale of assets – Tax due.
- § 44-11-29.1 - Letters of good standing – Fees.
- § 44-11-3 - Filing of returns – Due date.
- § 44-11-30 - Examination of taxpayer's records – Witnesses.
- § 44-11-31 - Examinations as to liability of transferee.
- § 44-11-32 - Violations by corporations.
- § 44-11-33 - Violations by individuals.
- § 44-11-34 - Criminal penalty for failure to file return.
- § 44-11-35 - Appeals.
- § 44-11-36 - Liability of fiduciaries.
- § 44-11-37 - General collection powers.
- § 44-11-38 - Collection by writ of execution.
- § 44-11-39 - Tax as debt to state.
- § 44-11-4 - Returns of affiliated groups of corporations.
- § 44-11-40 - Severability.
- § 44-11-41 - Tax credit for machine tool, metal trade or plastic process technician apprenticeships.
- § 44-11-42 - [Repealed.].
- § 44-11-43 - Passive investment treatment.
- § 44-11-44 - Annual Rhode Island corporate income and tax data report.
- § 44-11-5 - Extension of time for filing of returns.
- § 44-11-6 - Determination and payment of tax due – Hearings and redeterminations.
- § 44-11-7 - Interest on delinquency payments.
- § 44-11-7.1 - Limitations on assessment.
- § 44-11-8 - Lien on real estate.
- § 44-11-9 - Records, statements, and rules and regulations.
- CHAPTER 44-12 - Franchise Tax
- § 44-12-1 - Tax imposed – Corporations liable – Credit for tax on income – Reduced rate where no business done.
- § 44-12-10 - Appeal of forfeitures.
- § 44-12-11 - Corporations exempt.
- § 44-12-12 - Declarations under penalty of perjury.
- § 44-12-13 - Appeals – Interest on refunds.
- § 44-12-2 - Filing of returns – Contents.
- § 44-12-3 - Valuation of no-par stock.
- § 44-12-4 - Assessment of tax – Notice of amount.
- § 44-12-4.1 - Hearing by tax administrator on application.
- § 44-12-5 - Payment of tax – Collection powers.
- § 44-12-5.1 - Claims for refund – Hearing upon denial.
- § 44-12-6 - Penalty for failure to make return.
- § 44-12-7 - Lien on real estate.
- § 44-12-8 - Forfeiture of charter or articles for nonpayment of tax.
- § 44-12-9 - Publication of forfeitures – Vacation on payment of tax.
- CHAPTER 44-13 - Public Service Corporation Tax
- § 44-13-1 - Domestic corporations subject to tax – "Gross earnings" defined – Deductions.
- § 44-13-10 - Apportionment of earnings from business partially within state.
- § 44-13-11 - Liability of fiduciaries.
- § 44-13-12 - Intangibles exempt from taxation – Corporation whose property is operated by another.
- § 44-13-13 - Taxation of certain tangible personal property.
- § 44-13-13.1 - Personal property tax – Application of aggrieved party for hearing.
- § 44-13-13.2 - Personal property tax – Application to recover.
- § 44-13-14 - Exemption of securities from taxation.
- § 44-13-15 - Determination and payment of tax.
- § 44-13-16 - Claim for refund – Hearing upon denial.
- § 44-13-17 - Interest on delinquent payments.
- § 44-13-18 - Lien on real estate.
- § 44-13-19 - Supplemental returns.
- § 44-13-2 - Foreign corporations subject to tax.
- § 44-13-2.1 - Public service companies subject to tax.
- § 44-13-2.2 - Gross earnings of certain corporations and public service companies.
- § 44-13-20 - Power to summon witnesses.
- § 44-13-21 - Service of summons.
- § 44-13-22 - Enforcement of summons.
- § 44-13-23 - Determination of tax without return.
- § 44-13-24 - Pecuniary penalty for failure to file return.
- § 44-13-25 - Pecuniary penalty for false return.
- § 44-13-26 - Collection of pecuniary penalties.
- § 44-13-27 - Examination of records and witnesses.
- § 44-13-28 - Penalty for violations by corporation.
- § 44-13-29 - Penalty for violations by individuals.
- § 44-13-3 - Minimum tax.
- § 44-13-30 - Penalty for failure to file return or statement.
- § 44-13-31 - Hearing on application by corporation.
- § 44-13-32 - Appeals.
- § 44-13-33 - Collection by writ of execution.
- § 44-13-34 - Severability.
- § 44-13-35 - Gross earnings exempt from the public service corporation tax.
- § 44-13-36 - Public service corporation tax included in utility rates.
- § 44-13-4 - Rate of taxation.
- § 44-13-5 - Deductions for merchandise sales and alternative fuel.
- § 44-13-6 - Due date of annual return.
- § 44-13-7 - Extension of time for filing of returns.
- § 44-13-8 - Statements, returns, and rules and regulations.
- § 44-13-9 - Entire gross earnings of business wholly within state.
- CHAPTER 44-13.1 - Taxation of Railroad Corporations
- § 44-13.1-1 - [Repealed.].
- § 44-13.1-2 - Assessment of amounts of tax and payments to cities and towns and fire districts.
- § 44-13.1-3 - Payment in lieu of taxes.
- § 44-13.1-4 - Restriction on abandonments.
- § 44-13.1-5 - Repeal of inconsistent acts.
- § 44-13.1-6 - [Repealed.].
- § 44-13.1-7 - Repeal of exemption and study commission provisions.
- CHAPTER 44-14 - Taxation of Banks
- § 44-14-1 - Short title.
- § 44-14-10 - "Net income" defined.
- § 44-14-11 - "Gross income" defined.
- § 44-14-12 - Gain or loss from disposition of securities.
- § 44-14-13 - Business expenses deductible.
- § 44-14-14 - Write-downs or reserves for security losses.
- § 44-14-14.1 - Apportionment and allocation of income for purposes of taxation.
- § 44-14-14.2 - Definitions applicable to §§ 44-14-14.1 – 44-14-14.5.
- § 44-14-14.3 - Receipts factor.
- § 44-14-14.4 - Property factor.
- § 44-14-14.5 - Payroll factor.
- § 44-14-15 - Dividends excluded from income.
- § 44-14-16 - Liability of fiduciaries.
- § 44-14-17 - Exemption of intangible property and stock from taxation.
- § 44-14-18 - Payment of tax.
- § 44-14-19 - Examination and correction of returns – Refund or credit.
- § 44-14-19.1 - Claims for refund – Hearing upon denial.
- § 44-14-19.2 - Limitations on assessment.
- § 44-14-2 - Definitions.
- § 44-14-20 - Interest on delinquent payments.
- § 44-14-21 - Lien on real estate.
- § 44-14-22 - Supplemental returns.
- § 44-14-23 - Information confidential – Types of disclosure authorized.
- § 44-14-24 - Power to summon witnesses.
- § 44-14-25 - Service of summons.
- § 44-14-26 - Enforcement of summons.
- § 44-14-27 - Determination of tax without return.
- § 44-14-28 - Pecuniary penalty for failure to file return.
- § 44-14-29 - Pecuniary penalty for false return.
- § 44-14-3 - Tax on state banks.
- § 44-14-30 - Collection of pecuniary penalties.
- § 44-14-31 - Examination of books and witnesses.
- § 44-14-32 - Penalty for violations by banks.
- § 44-14-33 - Penalty for violations by individuals.
- § 44-14-34 - Penalty for failure to file return.
- § 44-14-35 - Hearing on application by bank.
- § 44-14-36 - Appeals.
- § 44-14-37 - Collection by writ of execution.
- § 44-14-38 - Severability.
- § 44-14-4 - Tax on national banks.
- § 44-14-5 - Minimum tax.
- § 44-14-6 - Filing of annual return.
- § 44-14-7 - Extension of time for return.
- § 44-14-8 - Statements, returns, and rules and regulations.
- § 44-14-9 - Reports filed with banking and insurance division.
- CHAPTER 44-15 - Tax on Bank Deposits Generally
- § 44-15-1 - Definitions.
- § 44-15-1.1 - "Credit Unions" and "deposits" defined.
- § 44-15-1.2 - Credit unions – Tax imposed.
- § 44-15-10 - Examination of books and witnesses.
- § 44-15-11 - Penalty for violations by banks.
- § 44-15-12 - Penalty for violations by individuals.
- § 44-15-13 - Penalty for failure to file return.
- § 44-15-14 - Hearing on application by bank.
- § 44-15-15 - Appeals.
- § 44-15-16 - Collection by writ of execution.
- § 44-15-17 - Rules and regulations.
- § 44-15-18 - Severability.
- § 44-15-19 - [Repealed.].
- § 44-15-2 - Banking institutions – Tax imposed.
- § 44-15-3 - [Repealed.].
- § 44-15-4 - Credit for franchise tax.
- § 44-15-5 - Filing of return and reports – Determination and collection of tax – Interest on delinquencies.
- § 44-15-5.1 - Claims for refund – Hearing upon denial.
- § 44-15-6 - Determination of tax without return.
- § 44-15-7 - Pecuniary penalty for failure to file report.
- § 44-15-8 - Pecuniary penalty for false return.
- § 44-15-9 - Collection of pecuniary penalties.
- CHAPTER 44-16 - Tax on Deposits in National Banks
- CHAPTER 44-17 - Taxation of Insurance Companies
- § 44-17-1 - Companies required to file – Payment of tax – Retaliatory rates.
- § 44-17-1.1 - Records required.
- § 44-17-11 - Penalties for violations – Interest on delinquencies.
- § 44-17-2 - Amounts included as gross premiums.
- § 44-17-3 - Extension of time for filing return.
- § 44-17-4 - Assessment of tax on available information – Interest on delinquencies – Collection powers.
- § 44-17-4.1 - Claims for refund – Hearing upon denial.
- § 44-17-4.2 - Hearing by administrator on application.
- § 44-17-5 - Appeals.
- § 44-17-6 - "Ocean marine insurance" defined.
- § 44-17-7 - – 44-17-10. [Repealed.].
- CHAPTER 44-18 - Sales and Use Taxes – Liability and Computation
- § 44-18-1 - Short title.
- § 44-18-10 - "Use" defined.
- § 44-18-11 - Storage or use for export.
- § 44-18-12 - "Sale price" defined.
- § 44-18-12.1 - "Additional measure subject to tax".
- § 44-18-13 - Gross receipts defined.
- § 44-18-14 - "Business" defined.
- § 44-18-15 - "Retailer" defined.
- § 44-18-15.1 - "Promoter" and "show" defined – Duty of promoter to collect tax.
- § 44-18-16 - Tangible property defined.
- § 44-18-17 - "State" defined.
- § 44-18-18 - Sales tax imposed.
- § 44-18-18.1 - Local meals and beverage tax.
- § 44-18-19 - Collection of sales tax by retailer.
- § 44-18-19.1 - Direct Pay Permit.
- § 44-18-2 - Declaration of necessity.
- § 44-18-20 - Use tax imposed.
- § 44-18-21 - Liability for use tax.
- § 44-18-22 - Collection of use tax by retailer.
- § 44-18-23 - "Engaging in business" defined.
- § 44-18-24 - Collection by retailer of use tax on interstate sales.
- § 44-18-25 - Presumption that sale is for storage, use, or consumption – Resale certificate.
- § 44-18-26 - Tax on retailer's use of merchandise.
- § 44-18-26.1 - "Demonstration boat" defined.
- § 44-18-27 - Tax on rental income to retailer.
- § 44-18-28 - Resale of fungible goods from commingled mass.
- § 44-18-29 - [Repealed.].
- § 44-18-3 - Applicability of definitions.
- § 44-18-30 - Gross receipts exempt from sales and use taxes.
- § 44-18-30.1 - Application for certificate of exemption – Fees.
- § 44-18-30.A - Exemption or credit where sales or use taxes were paid in other jurisdictions.
- § 44-18-30.B - Exemption from sales tax for sales by writers, composers, artists – Findings.
- § 44-18-30.C - Exemption from or stabilization of sales and use taxes for municipal economic development zones – West Warwick.
- § 44-18-30.D - [Repealed.].
- § 44-18-31 - Exemption of sales to federal government.
- § 44-18-32 - Sales to federal contractors.
- § 44-18-33 - Sales to common carrier for use outside state.
- § 44-18-34 - Exemption from use tax of property subject to sales tax.
- § 44-18-35 - Property purchased from federal government.
- § 44-18-36 - Property held prior to 1947 – Property of nonresidents – Extension of sales tax exemptions to use tax.
- § 44-18-36.1 - Hotel tax.
- § 44-18-37 - Additional to other taxes.
- § 44-18-38 - Severability.
- § 44-18-39 - [Repealed.].
- § 44-18-4 - "Sales tax" defined.
- § 44-18-40 - Exemption for buses, trucks and trailers in interstate commerce.
- § 44-18-40.1 - Exemption for certain energy products.
- § 44-18-5 - "Use tax" defined.
- § 44-18-6 - Person defined.
- § 44-18-7 - Sales defined.
- § 44-18-7.1 - Additional definitions.
- § 44-18-7.2 - Sales tax holiday definitions.
- § 44-18-8 - Retail sale or sale at retail defined.
- § 44-18-9 - "Storage" defined.
- CHAPTER 44-18.1 - Adoption of the Streamlined Sales and Use Tax Agreement
- § 44-18.1-1 - Adoption of streamlined sales and use tax agreement – Regulations.
- § 44-18.1-1.1 - "Member State" defined.
- § 44-18.1-10 - Application of general sourcing rules and exclusions from the rules.
- § 44-18.1-11 - General sourcing rules.
- § 44-18.1-12 - General sourcing definitions.
- § 44-18.1-13 - [Repealed.].
- § 44-18.1-14 - Direct mail sourcing.
- § 44-18.1-15 - Telecommunication sourcing rule.
- § 44-18.1-16 - Telecommunication sourcing definitions.
- § 44-18.1-17 - Enactment of exemptions.
- § 44-18.1-18 - Administration of exemptions.
- § 44-18.1-19 - Uniform tax returns.
- § 44-18.1-2 - State level administration.
- § 44-18.1-20 - Uniform rules for remittances of funds.
- § 44-18.1-21 - Uniform rules for recovery of bad debts.
- § 44-18.1-22 - Confidentiality and privacy protections under Model 1.
- § 44-18.1-23 - Sales tax holidays.
- § 44-18.1-24 - Caps and thresholds.
- § 44-18.1-25 - Rounding rule.
- § 44-18.1-26 - Customer refund procedures.
- § 44-18.1-27 - Direct pay permits.
- § 44-18.1-28 - Library of definitions.
- § 44-18.1-29 - Taxability matrix.
- § 44-18.1-3 - State and local tax bases.
- § 44-18.1-30 - Effective date for rate changes.
- § 44-18.1-31 - Bundled transactions.
- § 44-18.1-32 - Seller participation.
- § 44-18.1-33 - Amnesty for registration.
- § 44-18.1-34 - Method of remittance.
- § 44-18.1-35 - Registration by an agent.
- § 44-18.1-36 - Monetary allowance under Model 1.
- § 44-18.1-37 - Monetary allowance for Model 2 sellers.
- § 44-18.1-38 - Monetary allowance for Model 3 sellers and all other sellers.
- § 44-18.1-4 - Seller registration.
- § 44-18.1-5 - Notice for state tax changes.
- § 44-18.1-6 - Local rate and boundary changes.
- § 44-18.1-7 - Relief from certain liability.
- § 44-18.1-8 - Database requirements and exceptions.
- § 44-18.1-9 - State and local tax rates.
- CHAPTER 44-19 - Sales and Use Taxes – Enforcement and Collection
- § 44-19-1 - Annual permit required – Retail business subject to sales tax – Promotion of shows – Revocation of show permit.
- § 44-19-10 - Monthly returns and payments – Monthly reports by show promoters.
- § 44-19-10.1 - Prepayment of sales tax on cigarettes.
- § 44-19-10.2 - Floor stock tax on inventory.
- § 44-19-10.3 - Electronic filing of sales tax returns.
- § 44-19-11 - Deficiency determinations – Interest.
- § 44-19-12 - Pecuniary penalties for deficiencies.
- § 44-19-13 - Notice of determination.
- § 44-19-14 - Determination without return – Interest and penalties.
- § 44-19-15 - Jeopardy determinations.
- § 44-19-15.2 - Flea markets.
- § 44-19-16 - Finality of determination – Time payment due.
- § 44-19-17 - Hearing by administrator on application.
- § 44-19-18 - Appeals.
- § 44-19-19 - Judgment on review.
- § 44-19-2 - Issuance of permit – Assignment prohibited – Display – Fee for renewal after suspension or revocation.
- § 44-19-20 - Interest and penalties on delinquent payments.
- § 44-19-20.1 - Interest on overpayments.
- § 44-19-21 - Taxes as debt to state – Lien on real estate.
- § 44-19-22 - Notice of transfer of business – Taxes due immediately.
- § 44-19-23 - Collection powers – Surety bond to pay.
- § 44-19-24 - Disposition of proceeds.
- § 44-19-25 - Claims for refund – Hearing – Judicial review.
- § 44-19-26 - Payment of refunds.
- § 44-19-27 - Records required – Users – Collectors of taxes – Promoters – Inspection and preservation of records.
- § 44-19-27.1 - Examination of taxpayer's records – Witnesses.
- § 44-19-27.2 - Power to summon witnesses and evidence.
- § 44-19-27.3 - Service of summons.
- § 44-19-27.4 - Enforcement of summons.
- § 44-19-28 - Reports required as to use tax.
- § 44-19-29 - Access to records of state agencies.
- § 44-19-3 - Temporary permits.
- § 44-19-30 - Information confidential – Types of disclosure authorized.
- § 44-19-30.1 - Waiver of confidentiality.
- § 44-19-31 - Penalty for violations generally.
- § 44-19-32 - Deposit in mail as sufficient notice.
- § 44-19-33 - Rules and regulations – Forms.
- § 44-19-34 - Service of process – Director of business regulation as agent of nonresident seller.
- § 44-19-35 - Tax collection as property held in trust for the state.
- § 44-19-36 - Notice to segregate trust funds.
- § 44-19-37 - Penalty for misappropriation.
- § 44-19-38 - Remedy not exclusive.
- § 44-19-39 - Exclusion of certain small sales.
- § 44-19-4 - Return of permit on cessation of business – Cancellation.
- § 44-19-40 - Disposition of revenue.
- § 44-19-41 - Materialperson – Definitions and applicability.
- § 44-19-5 - Suspension or revocation of permit – New permit.
- § 44-19-5.1 - Injunctive relief – Jurisdiction of court.
- § 44-19-6 - Penalty for business without permit.
- § 44-19-7 - Registration of retailers.
- § 44-19-8 - Separate listing of tax in price.
- § 44-19-9 - Advertisement as to assumption of tax by retailer.
- CHAPTER 44-2 - Tax Officials Generally
- CHAPTER 44-20 - Cigarette Tax
- § 44-20-1 - Definitions.
- § 44-20-12 - Tax imposed on cigarettes sold.
- § 44-20-12.1 - Floor stock tax on cigarettes and stamps.
- § 44-20-12.2 - Prohibited acts – Penalty.
- § 44-20-12.3 - Floor stock tax on cigarettes and stamps.
- § 44-20-13 - Tax imposed on unstamped cigarettes.
- § 44-20-13.1 - [Repealed.].
- § 44-20-13.2 - Tax imposed on smokeless tobacco, cigars, and pipe tobacco products.
- § 44-20-13.3 - , 44-20-13.4. [Repealed.].
- § 44-20-13.5 - Violations as to reports and records.
- § 44-20-14 - Return and payment of use tax.
- § 44-20-15 - Confiscation of contraband cigarettes and other property.
- § 44-20-16 - Exemptions from use tax.
- § 44-20-16.1 - [Repealed.].
- § 44-20-17 - Penalty for use tax violations.
- § 44-20-18 - Securing stamps.
- § 44-20-19 - Sales of stamps to distributors.
- § 44-20-2 - Importer, distributor, and dealer licenses required – Licenses required.
- § 44-20-20 - Use of metering machine in lieu of stamps.
- § 44-20-21 - Transfer of stamps prohibited – Redemption of unused stamps.
- § 44-20-22 - Reimbursement for mutilated and other stamps – Claims.
- § 44-20-23 - Payment of tax by manufacturer or shipper outside state.
- § 44-20-24 - Affixing of stamps outside state by vending machine operator.
- § 44-20-25 - Bond of nonresident authorized to pay tax.
- § 44-20-26 - Agreement by nonresident to submit records – Attorney to receive process.
- § 44-20-27 - [Repealed.].
- § 44-20-28 - Stamping by distributors required.
- § 44-20-28.1 - Noncompliance with tobacco manufacturer's escrow fund – Penalties.
- § 44-20-29 - [Repealed.].
- § 44-20-3 - Penalties for unlicensed business.
- § 44-20-30 - Manner of affixing stamps.
- § 44-20-31 - Packages in which cigarettes sold – Sample packages.
- § 44-20-32 - Cancellation of used stamps.
- § 44-20-33 - Sale of unstamped cigarettes prohibited.
- § 44-20-33.1 - Transportation of unstamped cigarettes.
- § 44-20-34 - Display of stamps in vending machines.
- § 44-20-35 - Penalties for violations as to unstamped cigarettes.
- § 44-20-36 - Possession of unstamped cigarettes.
- § 44-20-37 - Seizure and destruction of unstamped cigarettes.
- § 44-20-38 - Hearing on cigarettes seized.
- § 44-20-39 - Forgery and counterfeiting – Tampering with meters – Reuse of stamps or containers.
- § 44-20-4 - Application for license – Display.
- § 44-20-4.1 - License availability.
- § 44-20-40 - Records – Investigation and inspection of books, premises and stock.
- § 44-20-40.1 - Inspections.
- § 44-20-41 - Monthly reports of distributors and dealers.
- § 44-20-42 - Reports and records of carriers, bailees and warehouse persons.
- § 44-20-43 - Violations as to reports and records.
- § 44-20-44 - Declarations under penalty of perjury.
- § 44-20-45 - Importation of cigarettes with intent to evade tax.
- § 44-20-46 - Witnesses before tax administrator.
- § 44-20-47 - Hearings by tax administrator.
- § 44-20-48 - Appeal to district court.
- § 44-20-49 - Disposition of revenue – Payment of refunds.
- § 44-20-5 - Duration of importer's and dealer's licenses – Renewal.
- § 44-20-50 - Administration – Forms – Rules and regulations.
- § 44-20-51 - Penalty for violations generally.
- § 44-20-51.1 - Civil penalties.
- § 44-20-51.2 - Criminal penalty for fraudulent offenses.
- § 44-20-51.3 - Counterfeit cigarettes.
- § 44-20-52 - Exercise of powers and duties.
- § 44-20-53 - Direct tax on consumer.
- § 44-20-54 - Taxes and fees as debt to state.
- § 44-20-55 - Severability.
- § 44-20-56 - – 44-20-58. [Repealed.].
- § 44-20-6 - Expiration and renewal of distributors' licenses.
- § 44-20-7 - Vending machine markers.
- § 44-20-8 - Suspension or revocation of license.
- § 44-20-8.1 - Maintenance and publication of list of licenses.
- § 44-20-8.2 - Transactions only with licensed manufacturers, importers, distributors, and dealers.
- § 44-20-9 - – 44-20-11. [Repealed.].
- CHAPTER 44-20.1 - Delivery Sales of Cigarettes
- § 44-20.1-1 - Definitions.
- § 44-20.1-2 - Requirements for delivery sales.
- § 44-20.1-3 - Age Verification requirements.
- § 44-20.1-4 - Disclosure requirements.
- § 44-20.1-5 - Shipping requirements.
- § 44-20.1-6 - Registration and reporting requirements.
- § 44-20.1-7 - Collection of taxes.
- § 44-20.1-8 - Penalties.
- § 44-20.1-9 - Enforcement.
- CHAPTER 44-20.2 - Little Cigar Tax
- CHAPTER 44-21 - Duty on Auction Sales
- § 44-21-1 - Sales subject to duty.
- § 44-21-2 - Duty imposed – Apportionment between state and city or town.
- § 44-21-3 - Amount on which duty based – Retention and payment by auctioneer.
- § 44-21-4 - Bidding on part of property to be sold.
- § 44-21-5 - Purchase by auctioneer or original owner.
- § 44-21-6 - Accounts rendered by auctioneers.
- § 44-21-7 - Oath to auctioneer's account.
- § 44-21-8 - Payments to general and city or town treasurers.
- § 44-21-9 - Forfeiture for neglect of duty by auctioneer.
- CHAPTER 44-22 - Estate and Transfer Taxes – Liability and Computation
- § 44-22-1 - Tax on net estate of decedents – Additional tax on postponed enjoyment – Deductions – Marital deduction.
- § 44-22-1.1 - Tax on net estate of decedent.
- § 44-22-2 - Exemption – Missing persons in military action.
- § 44-22-26 - [Renumbered.].
- § 44-22-3 - – 44-22-25. [Repealed.].
- CHAPTER 44-23 - Estate and Transfer Taxes – Enforcement and Collection
- § 44-23-1 - Statements filed by executors, administrators and heirs-at-law.
- § 44-23-10 - Deposit with tax administrator to cover taxes.
- § 44-23-11 - Tentative assessment.
- § 44-23-12 - Recording of lien against real estate – Discharge.
- § 44-23-13 - Assessment and notice of transfer tax – Collection powers – Lien on property.
- § 44-23-14 - Discharge of lien on real estate – Liability of heir or devisee.
- § 44-23-15 - Taxes as debt to state.
- § 44-23-16 - Time taxes due – Interest and additions to tax on delinquent payments.
- § 44-23-16.1 - Interest on overpayments.
- § 44-23-17 - Suspension of tax payment pending claim against estate.
- § 44-23-18 - Extension of time for payment of additional estate tax.
- § 44-23-19 - – 44-23-22. [Repealed.].
- § 44-23-2 - Statements filed by trustees.
- § 44-23-23 - Sale of property to pay tax.
- § 44-23-24 - Refusal to furnish information or obey subpoena.
- § 44-23-25 - Settlement of taxes due.
- § 44-23-26 - Adjustment of clerical or palpable errors.
- § 44-23-27 - Conflict of laws as to domicile – Definition of terms.
- § 44-23-28 - Election to invoke remedy as to conflict of laws.
- § 44-23-29 - Agreement as to amount due when domicile is in question – Adjustment for credits against federal tax.
- § 44-23-3 - Extension of time for filing of statement.
- § 44-23-30 - Interstate arbitration as to domicile.
- § 44-23-31 - Interest on tax pending arbitration of domicile.
- § 44-23-32 - Reciprocal laws required.
- § 44-23-33 - Appeals.
- § 44-23-34 - Permit required for transfer of securities of resident decedent.
- § 44-23-35 - Statement required as to delivery of decedent's property to other than administrator.
- § 44-23-36 - Payment of tax as prerequisite for allowance of final account.
- § 44-23-37 - Applicability of enforcement provisions.
- § 44-23-38 - Termination of lien.
- § 44-23-39 - Proof of payment of domiciliary tax by administrator of nonresident.
- § 44-23-4 - Declarations under penalties of perjury.
- § 44-23-40 - Information furnished to foreign tax officials.
- § 44-23-41 - Accounting on petition by foreign tax official.
- § 44-23-42 - Noncompliance by administrator of nonresident – "State" defined.
- § 44-23-43 - Reciprocal laws required – Liberal construction – Remission of intangible property.
- § 44-23-44 - Exercise of statutory power.
- § 44-23-45 - Liberal construction – Incidental powers.
- § 44-23-46 - Severability.
- § 44-23-5 - Appraisal of estate.
- § 44-23-6 - Notice by probate clerk of grant of letters on estate.
- § 44-23-7 - Fees of probate clerk.
- § 44-23-8 - Estates where no will has been offered or letters granted.
- § 44-23-9 - Assessment and notice of estate tax – Collection powers – Lien.
- § 44-23-9.1 - Hearing by tax administrator on application.
- CHAPTER 44-23.1 - Uniform Estate Tax Apportionment
- CHAPTER 44-24 - Gift Tax
- CHAPTER 44-25 - Real Estate Conveyance Tax
- CHAPTER 44-26 - Declaration of Estimated Tax by Corporations
- CHAPTER 44-27 - Taxation of Farm, Forest, and Open Space Land
- § 44-27-1 - Legislative declaration.
- § 44-27-10 - Reclassification of land withdrawn from classification – Effect on obligations and the land use change tax.
- § 44-27-11 - Powers of the board of assessment review or city or town council.
- § 44-27-12 - Duties of the board of assessment review or city or town council.
- § 44-27-13 - Severability.
- § 44-27-2 - Definitions.
- § 44-27-3 - Classification of farmland.
- § 44-27-4 - Classification of forest land.
- § 44-27-5 - Classification of open space land.
- § 44-27-6 - Appeals to superior court.
- § 44-27-7 - Rules and regulations.
- § 44-27-8 - Availability of current values – Duties of the department of revenue.
- § 44-27-9 - Change of ownership – Procedure for continuance of classification – Effect on land use change tax.
- CHAPTER 44-28 - Investment Tax
- CHAPTER 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted
- § 44-29-1 - Definitions.
- § 44-29-10 - Payment of refunds.
- § 44-29-11 - Hearing by administrator on application.
- § 44-29-12 - Appeals.
- § 44-29-13 - Judgment on review.
- § 44-29-14 - Penalty for violations generally.
- § 44-29-15 - Records required.
- § 44-29-16 - Rules and regulations – Forms.
- § 44-29-17 - Taxes imposed as additional to other taxes.
- § 44-29-18 - Severability.
- § 44-29-2 - Imposition of tax.
- § 44-29-3 - Filing of returns – Date due – Interest and penalty.
- § 44-29-4 - Deficiency determination – Interest.
- § 44-29-5 - Pecuniary penalties for deficiencies.
- § 44-29-6 - Notice of determination.
- § 44-29-7 - Determination without return – Interest and penalties.
- § 44-29-8 - Taxes as debt to state – Lien on real estate.
- § 44-29-9 - Collection powers.
- CHAPTER 44-3 - Property Subject to Taxation
- § 44-3-1 - Real and personal property subject to taxation.
- § 44-3-10 - Idle manufacturing or mill property – Exemption.
- § 44-3-11 - South Kingstown and Narragansett – Exemption of railroad property.
- § 44-3-12 - Visually impaired persons – Exemption.
- § 44-3-13 - Persons over the age of 65 years – Exemption.
- § 44-3-13.1 - West Warwick – Exemption of persons over the age of 65 years.
- § 44-3-13.10 - North Kingstown – Exemption of certain real estate. [Contingent effective date; see notes.].
- § 44-3-13.11 - Exeter – Property tax exemptions for active volunteer members of fire and rescue companies within the town of.
- § 44-3-13.12 - Exemption of persons over the age of 65 years or fully disabled in the town of Exeter.
- § 44-3-13.13 - Jamestown – Exemption of property of totally disabled persons.
- § 44-3-13.2 - Cumberland – Exemption of persons over the age of 65 years.
- § 44-3-13.3 - North Kingstown – Exemption of property of totally disabled persons.
- § 44-3-13.4 - Low or moderate income housing – Exemption.
- § 44-3-13.5 - Glocester – Exemption of elderly and disabled persons.
- § 44-3-13.6 - Jamestown – Exemption of persons 65 years and over.
- § 44-3-13.7 - Exeter – Exemption of real property from taxation for totally disabled persons.
- § 44-3-13.8 - [Repealed.].
- § 44-3-13.9 - North Kingstown – Exemption of elderly persons.
- § 44-3-14 - Notice to tax assessor on conveyance of tax-exempt realty.
- § 44-3-15 - Persons who are totally disabled.
- § 44-3-15.1 - Hopkinton – Freezing of tax rates for persons who are totally disabled.
- § 44-3-15.2 - Bristol – Persons who are totally disabled.
- § 44-3-15.3 - Smithfield – Tax credit for persons who are totally disabled.
- § 44-3-15.4 - Lincoln – Tax credit for persons who are totally disabled.
- § 44-3-16 - Elderly – Freeze of tax rate and valuation.
- § 44-3-16.1 - Portsmouth – Tax deferral for certain persons age sixty-five (65) and for persons with a disability.
- § 44-3-16.2 - North Smithfield – Tax stabilization for certain persons age sixty-five (65) and over.
- § 44-3-17 - Tax exempt property – Listing and valuation.
- § 44-3-18 - [Repealed.].
- § 44-3-19 - List of tax exemptions – Notification.
- § 44-3-2 - "Personal property" defined.
- § 44-3-2.1 - Tax on intangible personal property prohibited.
- § 44-3-2.2 - Tax on certain vehicles and trailers prohibited.
- § 44-3-20 - Middletown – Deferment of payment of tax for the elderly.
- § 44-3-20.1 - Coventry – Deferment of payment of tax for the elderly or certain disabled residents.
- § 44-3-20.2 - Bristol – Deferment of partial payment of tax for low-income residents.
- § 44-3-20.3 - Jamestown – Deferment of payment of tax for the elderly. [Contingent Repeal – See notes.].
- § 44-3-20.4 - Deferment of payment of tax for low income – Warren.
- § 44-3-21 - Renewable energy systems – Exemption.
- § 44-3-22 - Cranston – Real estate and excise tax exemption for persons who are disabled.
- § 44-3-23 - Narragansett – Tax exemptions in the town.
- § 44-3-24 - Reevaluation of real property – Adjustment of exemption upon.
- § 44-3-25 - Cumberland – Maximum exemptions.
- § 44-3-25.1 - Bristol – Maximum exemptions.
- § 44-3-26 - [Repealed.].
- § 44-3-27 - South Kingstown – Certain tax exemptions.
- § 44-3-27.1 - Bristol – Certain tax exemptions.
- § 44-3-28 - North Providence – Exemption for people with paraplegia.
- § 44-3-29 - Exemption and/or valuation freeze of wholesaler's inventory.
- § 44-3-29.1 - Wholesale and retail inventory tax phase out.
- § 44-3-3 - Property exempt.
- § 44-3-3.1 - Exemption of office equipment used for manufacturing or commercial purposes.
- § 44-3-30 - Burrillville – Property taxation of electricity generating facilities located in the town.
- § 44-3-31 - Providence – Certain tax exemptions.
- § 44-3-31.1 - Providence Freeze of certain tax.
- § 44-3-31.2 - Providence – Special property tax consideration for designated properties.
- § 44-3-32 - Portsmouth – Tax exemption for the elderly.
- § 44-3-32.1 - Portsmouth – Tax exemption for farmland, forest land or open space.
- § 44-3-32.2 - Cities and towns – Tax exemption for farmland, forestland or open space land.
- § 44-3-33 - Burrillville – Tax exemption for the Industrial Foundation of Burrillville.
- § 44-3-34 - Central Falls – Homeowner exemption.
- § 44-3-35 - Burrillville – Real estate tax exemption for persons who are disabled.
- § 44-3-36 - Portsmouth – Real estate tax exemption for persons who are disabled.
- § 44-3-37 - Burrillville – Exemption and/or valuation freeze of retailer's inventory.
- § 44-3-38 - Transfer of property to trust.
- § 44-3-39 - Middletown – Exemption of persons over the age of 65.
- § 44-3-4 - Veterans' exemptions.
- § 44-3-4.1 - [Repealed.].
- § 44-3-4.2 - Conflicts eligible for veterans' property tax relief.
- § 44-3-40 - Cities and towns – Authorization to exempt retailer's inventory.
- § 44-3-41 - Glocester – Historic district exemption.
- § 44-3-42 - Cumberland – Fixed tax assessment for farmland.
- § 44-3-43 - Historic stone wall exemption.
- § 44-3-44 - Qualifying stock options – Exemption.
- § 44-3-45 - "Qualifying taxpayer" defined.
- § 44-3-46 - "Qualifying corporation" and "full-time equivalent active employee" defined.
- § 44-3-47 - Cranston – Economic development tax incentive program Exemptions.
- § 44-3-48 - Burrillville – Certain tax exemptions.
- § 44-3-49 - Burrillville – Fixed tax rate.
- § 44-3-5 - Gold star parents' exemption.
- § 44-3-5.1 - Exemptions in South Kingstown.
- § 44-3-50 - Pawtucket – Certain tax exemptions.
- § 44-3-51 - North Smithfield – Tax exemptions.
- § 44-3-52 - Cumberland – Exemption for persons interned in concentration camps.
- § 44-3-53 - Club Sport Uniao Madeirense in the city of Central Falls – Tax exemption.
- § 44-3-54 - "Sons of the Revolution" society located in the town of Middletown – Tax exemption.
- § 44-3-55 - South Kingstown – certain non-profit charitable organizations – Tax exemptions or payment in lieu of tax agreements.
- § 44-3-56 - Tax credit in lieu of tax exemption in the town of Burrillville.
- § 44-3-57 - Deferment of payment of tax for the elderly – Bristol.
- § 44-3-58 - Tax deferment of elderly persons in the town of Narragansett.
- § 44-3-58.1 - Tax deferment of increase in property taxes of persons sixty-five (65) years of age or older.
- § 44-3-59 - Tax exemption in the town of Burrillville – The Columbus Club of Burrillville.
- § 44-3-6 - General exemptions inapplicable to property used for manufacturing.
- § 44-3-60 - Tax exemption extended to motor vehicle excise tax in lieu of tax exemption on property in the Town of Westerly.
- § 44-3-61 - [Renumbered.].
- § 44-3-62 - Lincoln – Tangible business property tax exemption for new investments.
- § 44-3-7 - [Repealed.].
- § 44-3-8 - Exemption of land planted to forestry.
- § 44-3-9 - Exemption or stabilizing of taxes on property used for manufacturing, commercial, or residential purposes.
- § 44-3-9.1 - Woonsocket – Exemption or stabilizing of taxes on qualifying property located in designated districts in the city.
- § 44-3-9.1.1 - Woonsocket – Rehabilitation exemption for qualified residential structures in the city.
- § 44-3-9.2 - North Smithfield – Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes.
- § 44-3-9.3 - Burrillville – Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes.
- § 44-3-9.4 - Middletown – Economic development tax incentive program – Assessed valuation exemptions or stabilizing of taxes.
- § 44-3-9.5 - North Providence – Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes.
- § 44-3-9.6 - Richmond – Exemption or stabilization tax on qualified property used for manufacturing or commercial purposes in the town Richmond.
- § 44-3-9.7 - South Kingstown – Exemption or stabilization of tax on qualified property used for manufacturing or commercial purposes in the town of South Kingstown.
- CHAPTER 44-30 - Personal Income Tax
- § 44-30-1 - Persons subject to tax.
- § 44-30-1.1 - Exemption from tax for writers, composers and artists.
- § 44-30-1.2 - Annual Rhode Island personal income and tax data report.
- § 44-30-11 - Resident husband and wife.
- § 44-30-12 - Rhode Island income of a resident individual.
- § 44-30-13 - , 44-30-14. [Repealed.].
- § 44-30-15 - Resident partners.
- § 44-30-16 - Rhode Island income of a resident estate or trust.
- § 44-30-17 - Share of a resident estate, trust, or beneficiary in Rhode Island fiduciary adjustment.
- § 44-30-18 - Credit for income taxes of other states.
- § 44-30-19 - Credit to trust beneficiary receiving accumulation distribution.
- § 44-30-2 - Rate of tax.
- § 44-30-2.1 - Refund deduction for contribution to U.S. Olympic Committee.
- § 44-30-2.10 - Alternative flat tax rate.
- § 44-30-2.2 - Refund deduction for contribution to the non-game wildlife general revenue appropriations.
- § 44-30-2.3 - Refund deduction for contribution to the childhood disease victims' fund.
- § 44-30-2.4 - Refund deduction for contribution to the drug program account.
- § 44-30-2.5 - Refund deduction for contribution to the Rhode Island organ transplant fund.
- § 44-30-2.6 - Rhode Island taxable income – Rate of tax.
- § 44-30-2.7 - Capital gains rates for assets held more than five (5) years.
- § 44-30-2.8 - Net operating loss deduction.
- § 44-30-2.9 - Refund deduction for contribution to the Rhode Island Military Family Relief Fund.
- § 44-30-20 - Tax credit for installation costs to hydroelectric power developers – Legislative findings and declaration of policy.
- § 44-30-21 - Hydroelectric development tax credit – Definitions.
- § 44-30-22 - Tax credit for installation costs.
- § 44-30-23 - Extended credits.
- § 44-30-24 - Tax credit for art.
- § 44-30-25 - Modification relating to family education accounts.
- § 44-30-25.1 - Scituate – Modification relating to medical savings accounts.
- § 44-30-26 - Tax credit for surviving spouse.
- § 44-30-27 - Farm to school income tax credit.
- § 44-30-3 - Optional tax tables for resident individuals.
- § 44-30-31 - Nonresident husband and wife.
- § 44-30-32 - Rhode Island income of a nonresident individual.
- § 44-30-33 - Apportionment.
- § 44-30-34 - Nonresident partners.
- § 44-30-35 - Rhode Island income of a nonresident estate or trust.
- § 44-30-36 - Share of a nonresident estate, trust, or beneficiary in income from Rhode Island sources.
- § 44-30-37 - Credit to trust beneficiary receiving accumulation distribution.
- § 44-30-4 - Accounting periods and methods.
- § 44-30-5 - "Resident" and "nonresident" defined.
- § 44-30-51 - Returns and liabilities.
- § 44-30-52 - Time and place for filing returns and paying tax.
- § 44-30-53 - Signing of returns and other documents.
- § 44-30-54 - Change of resident status during year.
- § 44-30-55 - Declarations of estimated tax.
- § 44-30-56 - Payments of estimated tax.
- § 44-30-57 - Extensions of time.
- § 44-30-58 - Requirements concerning returns, notices, records, and statements.
- § 44-30-59 - Report of change in federal taxable income.
- § 44-30-6 - Meaning of terms.
- § 44-30-60 - Change of election.
- § 44-30-7 - Amortization of air or water pollution control facilities.
- § 44-30-71 - Requirement of withholding tax from wages.
- § 44-30-71.1 - Voluntary withholding of tax from military retirement payments.
- § 44-30-71.2 - Withholding of tax from lottery and pari-mutuel betting winnings.
- § 44-30-71.3 - Sale of real property by nonresidents – Withholding requirements.
- § 44-30-71.4 - Employee leasing companies – Payroll companies.
- § 44-30-72 - Withholding agreements.
- § 44-30-73 - Information statement for employee.
- § 44-30-74 - Credit for tax withheld.
- § 44-30-75 - Employer's return and payment of withheld taxes.
- § 44-30-76 - Employer's liability for withheld taxes – Violations – Penalties.
- § 44-30-77 - Employer's failure to withhold.
- § 44-30-78 - Filing annual reconciliation of tax withheld.
- § 44-30-81 - Notice of deficiency.
- § 44-30-82 - Assessment date.
- § 44-30-83 - Limitations on assessment.
- § 44-30-84 - Interest on underpayment.
- § 44-30-85 - Additions to tax and civil penalties.
- § 44-30-86 - Overpayment.
- § 44-30-87 - Limitations on credit or refund.
- § 44-30-87.1 - Net operating loss – Limitation.
- § 44-30-88 - Interest on overpayment.
- § 44-30-89 - Administrative petition.
- § 44-30-90 - Review of tax administrator's decision.
- § 44-30-91 - Mailing rules – Holidays.
- § 44-30-92 - Collection, levy, and lien.
- § 44-30-93 - Transferees.
- § 44-30-94 - Criminal penalties.
- § 44-30-95 - General powers of tax administrator.
- § 44-30-95.1 - Rules and regulations.
- § 44-30-96 - Severability.
- § 44-30-97 - [Repealed.].
- § 44-30-98 - [Repealed.].
- § 44-30-99 - Personal income tax law.
- CHAPTER 44-30.1 - Setoff of Refund of Personal Income Tax
- § 44-30.1-1 - Definitions.
- § 44-30.1-10 - Purpose.
- § 44-30.1-2 - Remedy additional.
- § 44-30.1-3 - Collection of debts by setoff.
- § 44-30.1-4 - Procedures for setoff and notification of a debtor.
- § 44-30.1-5 - Hearing procedures.
- § 44-30.1-6 - Priority.
- § 44-30.1-7 - Rules and regulations.
- § 44-30.1-8 - Confidentiality exemption – Nondisclosure.
- § 44-30.1-9 - Severability.
- CHAPTER 44-30.2 - Reciprocity Agreements – Setoff of Refund of Personal Income Tax
- CHAPTER 44-30.3 - Residential Lead Abatement Income Tax Credit
- § 44-30.3-1 - Residential lead abatement tax relief – Limitation.
- § 44-30.3-10 - One abatement claim per dwelling unit.
- § 44-30.3-11 - Three dwelling units per claimant.
- § 44-30.3-12 - Denial of claim.
- § 44-30.3-13 - Appeals.
- § 44-30.3-14 - Extension of time for filing claims.
- § 44-30.3-15 - Severability.
- § 44-30.3-2 - Residential lead abatement tax relief – Income eligibility.
- § 44-30.3-3 - Definitions.
- § 44-30.3-4 - Claim is personal.
- § 44-30.3-5 - Claim as income tax credit or rebate from state funds.
- § 44-30.3-6 - Filing date.
- § 44-30.3-7 - Satisfaction of outstanding liabilities.
- § 44-30.3-8 - Administration.
- § 44-30.3-9 - Proof of claim.
- CHAPTER 44-31 - Investment Tax Credit
- CHAPTER 44-31.1 - Film Production Tax Credit
- CHAPTER 44-31.2 - Motion Picture Production Tax Credits
- § 44-31.2-1 - Findings and purpose.
- § 44-31.2-10 - Disclaimer and severability.
- § 44-31.2-2 - Definitions.
- § 44-31.2-3 - , 44-31.2-4. [Repealed.].
- § 44-31.2-5 - Motion picture production company tax credit.
- § 44-31.2-6 - Certification and administration.
- § 44-31.2-6.1 - Impact analysis and periodic reporting.
- § 44-31.2-7 - Information requests.
- § 44-31.2-8 - Hearings and appeals.
- § 44-31.2-9 - Transferability of the credit.
- CHAPTER 44-32 - Elective Deduction for Research and Development Facilities
- CHAPTER 44-33 - Property Tax Relief
- § 44-33-1 - Short title.
- § 44-33-10 - Administration.
- § 44-33-11 - Proof of claim.
- § 44-33-12 - Audits of claim.
- § 44-33-13 - Denial of claim.
- § 44-33-14 - Rental determination.
- § 44-33-15 - Appeals.
- § 44-33-16 - Public assistance funds excluded.
- § 44-33-17 - Disallowance of certain claims.
- § 44-33-18 - Extension of time for filing claims.
- § 44-33-19 - Severability.
- § 44-33-2 - Purpose.
- § 44-33-2.1 - [Repealed.].
- § 44-33-3 - Definitions.
- § 44-33-4 - Claim is personal.
- § 44-33-5 - Claim as income tax credit or rebate from state funds.
- § 44-33-6 - Filing date.
- § 44-33-7 - Satisfaction of outstanding liabilities.
- § 44-33-8 - One claim per household.
- § 44-33-9 - Computation of credit.
- CHAPTER 44-33.1 - Historic Homeownership Assistance Act
- CHAPTER 44-33.2 - Historic Structures – Tax Credit
- CHAPTER 44-33.3 - Newport Senior Resident Property Tax Services Credit Program
- § 44-33.3-1 - Program established.
- § 44-33.3-2 - Age and income limits.
- § 44-33.3-3 - Ownership.
- § 44-33.3-4 - Maximum abatement and hourly rate.
- § 44-33.3-5 - Personal exemptions and deferrals.
- § 44-33.3-6 - Adoption of local program rules.
- § 44-33.3-7 - Certification of service.
- § 44-33.3-8 - Status of volunteers.
- § 44-33.3-9 - Taxation on services prohibited.
- CHAPTER 44-33.4 - Cumberland Senior Resident Property Tax Services Credit Program
- § 44-33.4-1 - Program established.
- § 44-33.4-2 - Age and income limits.
- § 44-33.4-3 - Ownership.
- § 44-33.4-4 - Maximum abatement and hourly rate.
- § 44-33.4-5 - Personal exemptions and deferrals.
- § 44-33.4-6 - Adoption of local program rules.
- § 44-33.4-7 - Certification of service.
- § 44-33.4-8 - Status of volunteers.
- § 44-33.4-9 - Taxation on services prohibited.
- CHAPTER 44-33.5 - Bristol Senior Resident Property Tax Services Credit Program
- § 44-33.5-1 - Program established.
- § 44-33.5-2 - Age and income limits.
- § 44-33.5-3 - Ownership.
- § 44-33.5-4 - Maximum abatement and hourly rate.
- § 44-33.5-5 - Personal exemptions and deferrals.
- § 44-33.5-6 - Adoption of local program rules.
- § 44-33.5-7 - Certification of service.
- § 44-33.5-8 - Status of volunteers.
- § 44-33.5-9 - Taxation on services prohibited.
- CHAPTER 44-34 - Excise on Motor Vehicles and Trailers
- § 44-34-1 - Motor vehicle and trailer excise tax.
- § 44-34-10 - – 44-34-10.2. [Repealed.].
- § 44-34-11 - Rhode Island vehicle value commission.
- § 44-34-12 - Cooperation of state agencies.
- § 44-34-13 - Tax exemption on vehicles adapted for persons who are disabled.
- § 44-34-14 - Exemption for certain vehicles in the town of Warren.
- § 44-34-2 - Assessment – Valuation – Proration – Abatement and cancellation – Exemptions from tax.
- § 44-34-3 - Assessment roll – Rate – Payment – Penalty upon non-payment.
- § 44-34-4 - Vehicle and trailer tax situs – Apportionment for interstate fleets.
- § 44-34-4.1 - Exemptions for buses, trucks and trailers in interstate commerce.
- § 44-34-5 - Veterans' and other property tax exemptions.
- § 44-34-6 - Fire districts.
- § 44-34-7 - Severability.
- § 44-34-8 - Appeal procedure.
- § 44-34-9 - Valuation of motor vehicles.
- CHAPTER 44-34.1 - Motor Vehicle and Trailer Excise Tax Elimination Act of 1998
- CHAPTER 44-35 - Property Tax and Fiscal Disclosure – Municipal Budgets
- § 44-35-1 - Short title.
- § 44-35-10 - Balanced municipal budgets.
- § 44-35-2 - Purpose.
- § 44-35-3 - Definitions.
- § 44-35-4 - Preparation of the "proposed property tax rate" and "adjusted current property tax rate".
- § 44-35-5 - Full disclosure of property tax increases.
- § 44-35-6 - Publication of property tax rates.
- § 44-35-7 - Publication of town and city budget summary.
- § 44-35-8 - Publication of proposal to amend town and city budget.
- § 44-35-9 - Severability.
- CHAPTER 44-36 - Energy Tax Credits for Residential Rental Properties
- CHAPTER 44-37 - Energy Tax Credits for Industrial and Commercial Properties
- CHAPTER 44-38 - Energy Conservation Grants for the Elderly
- CHAPTER 44-39 - Energy Tax Credits for Renewable Energy Systems
- CHAPTER 44-39.1 - Employment Tax Credit
- CHAPTER 44-39.2 - Alternative Fueled Vehicle and Filling Station Tax Credit
- CHAPTER 44-39.3 - Exclusion for Qualifying Options
- CHAPTER 44-4 - Situs and Ownership of Taxable Property
- CHAPTER 44-4.1 - Historic Residence – Tax Credit
- § 44-4.1-1 - Declaration of purpose.
- § 44-4.1-2 - Definitions.
- § 44-4.1-3 - Property tax reduction.
- § 44-4.1-4 - Completion – Certification.
- § 44-4.1-5 - Restrictive covenant required.
- § 44-4.1-6 - Forfeiture.
- § 44-4.1-7 - Administration of program.
- § 44-4.1-8 - Appeal.
- CHAPTER 44-4.2 - Historic Industrial Building – Tax Deferment
- CHAPTER 44-40 - Generation Skipping Transfer Tax
- CHAPTER 44-41 - Gross Earnings Tax of Petroleum Companies
- CHAPTER 44-42 - Education Assistance and Development Tax Credit
- CHAPTER 44-43 - Tax Incentives for Capital Investment in Small Businesses
- CHAPTER 44-43.1 - Small Business Tax Credit
- CHAPTER 44-44 - Taxation of Beverage Containers, Hard-to-Dispose Material and Litter Control Participation Permittee
- CHAPTER 44-45 - Omnibus Property Tax Relief and Replacement Act
- CHAPTER 44-46 - Adult Education Tax Credit
- CHAPTER 44-47 - Adult and Child Day Care Assistance and Development Tax Credit
- CHAPTER 44-48 - Tax Expenditure Pilot Project
- CHAPTER 44-48.1 - Tax Expenditure Reporting
- CHAPTER 44-49 - Taxation of Marijuana and Controlled Substances
- CHAPTER 44-5 - Levy and Assessment of Local Taxes
- CHAPTER 44-5.1 - Real Estate Nonutilization Tax
- CHAPTER 44-50 - Health Care Provider Assessment Act
- CHAPTER 44-51 - Nursing Facility Provider Assessment Act
- CHAPTER 44-52 - Outpatient Health Care Facility Provider Assessment
- CHAPTER 44-53 - Levy and Distraint
- CHAPTER 44-54 - Disabled Access Credit For Small Businesses
- CHAPTER 44-55 - Tax Incentives for Employers
- CHAPTER 44-56 - Renewable Energy Sales Tax Credit
- CHAPTER 44-57 - Residential Renewable Energy System Tax Credit
- CHAPTER 44-58 - Streamlined Sales Tax System
- CHAPTER 44-59 - Uniform Sales And Use Tax Administration Act
- CHAPTER 44-6 - Assessment and Collection of State Taxes
- CHAPTER 44-6.1 - Tax Amnesty
- CHAPTER 44-6.2 - Rhode Island Tax Amnesty Act
- CHAPTER 44-6.3 - 2006 Rhode Island Tax Amnesty Act
- CHAPTER 44-60 - Borrowing in Anticipation of Taxes
- CHAPTER 44-61 - Relating To Depreciation of Assets and Net Operating Loss Deduction
- CHAPTER 44-62 - Tax Credits for Contributions to Scholarship Organizations
- CHAPTER 44-63 - Incentives for Innovation and Growth
- CHAPTER 44-64 - The Outpatient Health Care Facility Surcharge
- CHAPTER 44-65 - Imaging Services Surcharge
- CHAPTER 44-66 - Recognition of Income from Discharge of Business Indebtedness
- CHAPTER 44-7 - Collection of Taxes Generally
- CHAPTER 44-8 - Collection by Distress
- CHAPTER 44-9 - Tax Sales