State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-1 > 44-1-2

SECTION 44-1-2

   § 44-1-2  Powers and duties of taxadministrator. – The tax administrator is required:

   (1) To assess and collect all taxes previously assessed bythe division of state taxation in the department of revenue and regulation,including the franchise tax on domestic corporations, corporate excess tax, taxupon gross earnings of public service corporations, tax upon interest bearingdeposits in national banks, the inheritance tax, tax on gasoline and motorfuels, and tax on the manufacture of alcoholic beverages;

   (2) To assess and collect the taxes upon banks and insurancecompanies previously administered by the division of banking and insurance inthe department of revenue and regulation, including the tax on foreign anddomestic insurance companies, tax on foreign building and loan associations,deposit tax on savings banks, and deposit tax on trust companies;

   (3) To assess and collect the tax on pari-mutuel or auctionmutuel betting, previously administered by the division of horse racing in thedepartment of revenue and regulation.

   (4) [Deleted by P.L. 2006, ch. 246, art. 38, §10].

   (5) To assess and collect the monthly surcharges that arecollected by telecommunication services providers pursuant to § 39-21.1-14and are remitted to the division of taxation.

   (6) To audit, assess and collect all unclaimed intangible andtangible property pursuant to chapter 21.1 of title 33.

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-1 > 44-1-2

SECTION 44-1-2

   § 44-1-2  Powers and duties of taxadministrator. – The tax administrator is required:

   (1) To assess and collect all taxes previously assessed bythe division of state taxation in the department of revenue and regulation,including the franchise tax on domestic corporations, corporate excess tax, taxupon gross earnings of public service corporations, tax upon interest bearingdeposits in national banks, the inheritance tax, tax on gasoline and motorfuels, and tax on the manufacture of alcoholic beverages;

   (2) To assess and collect the taxes upon banks and insurancecompanies previously administered by the division of banking and insurance inthe department of revenue and regulation, including the tax on foreign anddomestic insurance companies, tax on foreign building and loan associations,deposit tax on savings banks, and deposit tax on trust companies;

   (3) To assess and collect the tax on pari-mutuel or auctionmutuel betting, previously administered by the division of horse racing in thedepartment of revenue and regulation.

   (4) [Deleted by P.L. 2006, ch. 246, art. 38, §10].

   (5) To assess and collect the monthly surcharges that arecollected by telecommunication services providers pursuant to § 39-21.1-14and are remitted to the division of taxation.

   (6) To audit, assess and collect all unclaimed intangible andtangible property pursuant to chapter 21.1 of title 33.


State Codes and Statutes

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-1 > 44-1-2

SECTION 44-1-2

   § 44-1-2  Powers and duties of taxadministrator. – The tax administrator is required:

   (1) To assess and collect all taxes previously assessed bythe division of state taxation in the department of revenue and regulation,including the franchise tax on domestic corporations, corporate excess tax, taxupon gross earnings of public service corporations, tax upon interest bearingdeposits in national banks, the inheritance tax, tax on gasoline and motorfuels, and tax on the manufacture of alcoholic beverages;

   (2) To assess and collect the taxes upon banks and insurancecompanies previously administered by the division of banking and insurance inthe department of revenue and regulation, including the tax on foreign anddomestic insurance companies, tax on foreign building and loan associations,deposit tax on savings banks, and deposit tax on trust companies;

   (3) To assess and collect the tax on pari-mutuel or auctionmutuel betting, previously administered by the division of horse racing in thedepartment of revenue and regulation.

   (4) [Deleted by P.L. 2006, ch. 246, art. 38, §10].

   (5) To assess and collect the monthly surcharges that arecollected by telecommunication services providers pursuant to § 39-21.1-14and are remitted to the division of taxation.

   (6) To audit, assess and collect all unclaimed intangible andtangible property pursuant to chapter 21.1 of title 33.