R.I. Gen. Laws § 44-18-7.1 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-7.1
§ 44-18-7.1. Additional definitions.
Status: in_force

(a) Agreement means the streamlined sales and use tax agreement.

(b) Alcoholic beverages means beverages that are suitable for human consumption and contain one-half of one percent (.5%) or more of alcohol by volume.

(c) Bundled transaction is the retail sale of two or more products, except real property and services to real property, where (1) The products are otherwise distinct and identifiable, and (2) The products are sold for one non-itemized price. A bundled transaction does not include the sale of any products in which the sales price varies, or is negotiable, based on the selection by the purchaser of the products included in the transaction.

(i) Distinct and identifiable products does not include:

(A) Packaging  such as containers, boxes, sacks, bags, and bottles  or other materials  such as wrapping, labels, tags, and instruction guides  that accompany the retail sale of the products and are incidental or immaterial to the retail sale thereof. Examples of packaging that are incidental or immaterial include grocery sacks, shoeboxes, dry cleaning garment bags, and express delivery envelopes and boxes.

(B) A product provided free of charge with the required purchase of another product. A product is provided free of charge if the sales price of the product purchased does not vary depending on the inclusion of the products provided free of charge.

(C) Items included in the member states definition of sales price, pursuant to appendix C of the agreement.

(ii) The term one non-itemized price does not include a price that is separately identified by product on binding sales or other supporting sales-related documentation made available to the customer in paper or electronic form including, but not limited to, an invoice, bill of sale, receipt, contract, service agreement, lease agreement, periodic notice of rates and services, rate card, or price list.

(iii) A transaction that otherwise meets the definition of a bundled transaction as defined above, is not a bundled transaction if it is:

(A) The retail sale of tangible personal property and a service where the tangible personal property is essential to the use of the service, and is provided exclusively in connection with the service, and the true object of the transaction is the service; or

(B) The retail sale of services where one service is provided that is essential to the use or receipt of a second service and the first service is provided exclusively in connection with the second service and the true object of the transaction is the second service; or

(C) A transaction that includes taxable products and nontaxable products and the purchase price or sales price of the taxable products is de minimis.

1. De minimis means the sellers purchase price or sales price of the taxable products is ten percent (10%) or less of the total purchase price or sales price of the bundled products.

2. Sellers shall use either the purchase price or the sales price of the products to determine if the taxable products are de minimis. Sellers may not use a combination of the purchase price and sales price of the products to determine if the taxable products are de minimis.

3. Sellers shall use the full term of a service contract to determine if the taxable products are de minimis; or

(D) The retail sale of exempt tangible personal property and taxable tangible personal property where:

1. The transaction includes food and food ingredients, drugs, durable medical equipment, mobility enhancing equipment, over-the-counter drugs, prosthetic devices (all as defined in this section) or medical supplies; and

2. Where the sellers purchase price or sales price of the taxable tangible personal property is fifty percent (50%) or less of the total purchase price or sales price of the bundled tangible personal property. Sellers may not use a combination of the purchase price and sales price of the tangible personal property when making the fifty percent (50%) determination for a transaction.

(d) Certified automated system (CAS) means software certified under the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction.

(e) Certified service provider (CSP) means an agent certified under the agreement to perform all the sellers sales and use tax functions, other than the sellers obligation to remit tax on its own purchases.

(f) Clothing and related items.(i) Clothing means all human wearing apparel suitable for general use.

(ii) Clothing accessories or equipment means incidental items worn on the person or in conjunction with clothing. Clothing accessories or equipment does not include clothing, sport or recreational equipment, or protective equipment.

(iii) Protective equipment means items for human wear and designed as protection of the wearer against injury or disease or as protections against damage or injury of other persons or property but not suitable for general use. Protective equipment does not include clothing, clothing accessories or equipment, and sport or recreational equipment.

(iv) Sport or recreational equipment means items designed for human use and worn in conjunction with an athletic or recreational activity that are not suitable for general use. Sport or recreational equipment does not include clothing, clothing accessories or equipment, and protective equipment.

(g) Computer and related items.(i) Computer means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions.

(ii) Computer software means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task.

(iii) Delivered electronically means delivered to the purchaser by means other than tangible storage media.

(iv) Electronic means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities.

(v) Load and leave means delivery to the purchaser by use of a tangible storage media where the tangible storage media is not physically transferred to the purchaser.

(vi) Prewritten computer software means computer software, including prewritten upgrades, that is not designed and developed by the author or other creator to the specifications of a specific purchaser. The combining of two (2) or more prewritten computer software programs or prewritten portions thereof does not cause the combination to be other than prewritten computer software. Prewritten computer software includes software designed and developed by the author or other creator to the specifications of a specific purchaser when it is sold to a person other than the specific purchaser. Where a person modifies or enhances computer software of which the person is not the author or creator, the person shall be deemed to be the author or creator only of such persons modifications or enhancements. Prewritten computer software or a prewritten portion thereof that is modified or enhanced to any degree, where such modification or enhancement is designed and developed to the specifications of a specific purchaser, remains prewritten computer software; provided, however, that where there is a reasonable, separately stated charge or an invoice or other statement of the price given to the purchaser for such modification or enhancement, such modification or enhancement shall not constitute prewritten computer software.

(vii) Vendor-hosted prewritten computer software means prewritten computer software that is accessed through the internet and/or a vendor-hosted server regardless of whether the access is permanent or temporary and regardless of whether any downloading occurs.

(h) Drugs and related items.(i) Drug means a compound, substance, or preparation, and any component of a compound, substance, or preparation, other than food and food ingredients, dietary supplements or alcoholic beverages:

(A) Recognized in the official United States Pharmacopoeia, official Homeopathic Pharmacopoeia of the United States, or official National Formulary, and supplement to any of them; or

(B) Intended for use in the diagnosis, cure, mitigation, treatment, or prevention of disease; or

(C) Intended to affect the structure or any function of the body.

Drug shall also include insulin and medical oxygen whether or not sold on prescription.

(ii) Over-the-counter drug means a drug that contains a label that identifies the product as a drug as required by 21 C.F.R. §201.66. The over-the-counter drug label includes:

(A) A Drug Facts panel; or

(B) A statement of the active ingredient(s) with a list of those ingredients contained in the compound, substance, or preparation.

Over-the-counter drug shall not include grooming and hygiene products.

(iii) Grooming and hygiene products are soaps and cleaning solutions, shampoo, toothpaste, mouthwash, antiperspirants, and suntan lotions and screens, regardless of whether the items meet the definition of over-the-counter drugs.

(iv) Prescription means an order, formula, or recipe issued in any form of oral, written, electronic, or other means of transmission by a duly licensed practitioner authorized by the laws of the member state.

(i) Delivery charges means charges by the seller of personal property or services for preparation and delivery to a location designated by the purchaser of personal property or services including, but not limited to: transportation, shipping, postage, handling, crating, and packing.

Delivery charges shall not include the charges for delivery of direct mail if the charges are separately stated on an invoice or similar billing document given to the purchaser.

(j) Direct mail means printed material delivered or distributed by United States mail or other delivery service to a mass audience or to addressees on a mailing list provided by the purchaser or at the direction of the purchaser when the cost of the items are not billed directly to the recipients. Direct mail includes tangible personal property supplied directly or indirectly by the purchaser to the direct mail seller for inclusion in the package containing the printed material. Direct mail does not include multiple items of printed material delivered to a single address.

(k) Durable medical equipment means equipment including repair and replacement parts for same which:

(i) Can withstand repeated use; and

(ii) Is primarily and customarily used to serve a medical purpose; and

(iii) Generally is not useful to a person in the absence of illness or injury; and

(iv) Is not worn in or on the body.

Durable medical equipment does not include mobility enhancing equipment.

(l) Food and related items.(i) Food and food ingredients means substances, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and are consumed for their taste or nutritional value. Food and food ingredients does not include alcoholic beverages, tobacco, candy, dietary supplements, and soft drinks.

(ii) Prepared food means:

(A) Food sold in a heated state or heated by the seller;

(B) Two (2) or more food ingredients mixed or combined by the seller for sale as a single item; or

(C) Food sold with eating utensils provided by the seller, including: plates, knives, forks, spoons, glasses, cups, napkins, or straws. A plate does not include a container or packaging used to transport the food.

Prepared food in subsection ( l )(ii)(B) does not include food that is only cut, repackaged, or pasteurized by the seller, and eggs, fish, meat, poultry, and foods containing these raw animal foods requiring cooking by the consumer as recommended by the Food and Drug Administration in chapter 3, part 401.11 of its Food Code so as to prevent food borne illnesses.

(iii) Candy means a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces. Candy shall not include any preparation containing flour and shall require no refrigeration.

(iv) Soft drinks means non-alcoholic beverages that contain natural or artificial sweeteners. Soft drinks do not include beverages that contain milk or milk products, soy, rice, or similar milk substitutes, or greater than fifty percent (50%) of vegetable or fruit juice by volume.

(v) Dietary supplement means any product, other than tobacco, intended to supplement the diet that:

(A) Contains one or more of the following dietary ingredients:

1. A vitamin;

2. A mineral;

3. An herb or other botanical;

4. An amino acid;

5. A dietary substance for use by humans to supplement the diet by increasing the total dietary intake; or

6. A concentrate, metabolite, constituent, extract, or combination of any ingredient described above; and

(B) Is intended for ingestion in tablet, capsule, powder, softgel, gelcap, or liquid form, or if not intended for ingestion in such a form, is not represented as conventional food and is not represented for use as a sole item of a meal or of the diet; and

(C) Is required to be labeled as a dietary supplement, identifiable by the supplemental facts box found on the label and as required pursuant to 21 C.F.R. §101.36.

(m) Food sold through vending machines means food dispensed from a machine or other mechanical device that accepts payment.

(n) Hotel means every building or other structure kept, used, maintained, advertised as, or held out to the public to be a place where living quarters are supplied for pay to transient or permanent guests and tenants and includes a motel.

(i) Living quarters means sleeping rooms, sleeping or housekeeping accommodations, or any other room or accommodation in any part of the hotel, rooming house, or tourist camp that is available for or rented out for hire in the lodging of guests.

(ii) Rooming house means every house, boat, vehicle, motor court, or other structure kept, used, maintained, advertised, or held out to the public to be a place where living quarters are supplied for pay to transient or permanent guests or tenants, whether in one or adjoining buildings.

(iii) Tourist camp means a place where tents or tent houses, or camp cottages, or cabins or other structures are located and offered to the public or any segment thereof for human habitation.

(o) Lease or rental means any transfer of possession or control of tangible personal property for a fixed or indeterminate term for consideration. A lease or rental may include future options to purchase or extend. Lease or rental does not include:

(i) A transfer of possession or control of property under a security agreement or deferred payment plan that requires the transfer of title upon completion of the required payments;

(ii) A transfer of possession or control of property under an agreement that requires the transfer of title upon completion of required payments and payment of an option price does not exceed the greater of one hundred dollars ($100) or one percent of the total required payments; or

(iii) Providing tangible personal property along with an operator for a fixed or indeterminate period of time. A condition of this exclusion is that the operator is necessary for the equipment to perform as designed. For the purpose of this subsection, an operator must do more than maintain, inspect, or set-up the tangible personal property.

(iv) Lease or rental does include agreements covering motor vehicles and trailers where the amount of consideration may be increased or decreased by reference to the amount realized upon sale or disposition of the property as defined in 26 U.S.C. §7701(h)(1).

(v) This definition shall be used for sales and use tax purposes regardless if a transaction is characterized as a lease or rental under generally accepted accounting principles, the Internal Revenue Code, the Uniform Commercial Code, or other provisions of federal, state, or local law.

(vi) This definition will be applied only prospectively from the date of adoption and will have no retroactive impact on existing leases or rentals. This definition shall neither impact any existing sale-leaseback exemption or exclusions that a state may have, nor preclude a state from adopting a sale-leaseback exemption or exclusion after the effective date of the agreement.

(p) Mobility enhancing equipment means equipment, including repair and replacement parts to same, that:

(i) Is primarily and customarily used to provide or increase the ability to move from one place to another and that is appropriate for use either in a home or a motor vehicle; and

(ii) Is not generally used by persons with normal mobility; and

(iii) Does not include any motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer.

Mobility enhancing equipment does not include durable medical equipment.

(q) Model 1 Seller means a seller that has selected a CSP as its agent to perform all the sellers sales and use tax functions, other than the sellers obligation to remit tax on its own purchases.

(r) Model 2 Seller means a seller that has selected a CAS to perform part of its sales and use tax functions, but retains responsibility for remitting the tax.

(s) Model 3 Seller means a seller that has sales in at least five member states, has total annual sales revenue of at least five hundred million dollars ($500,000,000), has a proprietary system that calculates the amount of tax due each jurisdiction, and has entered into a performance agreement with the member states that establishes a tax performance standard for the seller. As used in this definition, a seller includes an affiliated group of sellers using the same proprietary system.

(t) Prosthetic device means a replacement, corrective, or supportive device including repair and replacement parts for same worn on or in the body to:

(i) Artificially replace a missing portion of the body;

(ii) Prevent or correct physical deformity or malfunction; or

(iii) Support a weak or deformed portion of the body.

(u) Purchaser means a person to whom a sale of personal property is made or to whom a service is furnished.

(v) Purchase price applies to the measure subject to use tax and has the same meaning as sales price.

(w) Seller means a person making sales, leases, or rentals of personal property or services.

(x) Specified digital products.(i) Specified digital products means electronically transferred:

(A) Digital audio-visual works which means a series of related images which, when shown in succession, impart an impression of motion, together with accompanying sounds, if any;

(B) Digital audio works which means works that result from the fixation of a series of musical, spoken, or other sounds, including ringtones; and/or

(C) Digital books which means works that are generally recognized in the ordinary and usual sense as books.

(ii) For purposes of the definition of digital audio works, ringtones means digitized sound files that are downloaded onto a device and that may be used to alert the customer with respect to a communication.

(iii) For purposes of the definition of specified digital products, transferred electronically means obtained by the purchaser by means other than tangible storage media.

(iv) For the purposes of specified digital products, end user includes any person other than a person who receives by contract a product transferred electronically for further broadcast, rebroadcast, transmission, retransmission, licensing, relicensing, distribution, redistribution, or exhibition of the product, in whole or in part, to another person or persons. A person who purchases products transferred electronically or the code for specified digital products for the purpose of giving away such products or code shall not be considered to have engaged in the distribution or redistribution of such products or code and shall be treated as an end user.

(v) For the purposes of specified digital products, permanent means perpetual or for an indefinite or unspecified length of time.

(y) State means any state of the United States and the District of Columbia.

(z) Telecommunications tax base/exemption terms.

(i) Telecommunication terms shall be defined as follows:

(A) Ancillary services means services that are associated with or incidental to the provision of telecommunications services, including, but not limited to, detailed telecommunications billing, directory assistance, vertical service, and voice mail services.

(B) Conference bridging service means an ancillary service that links two (2) or more participants of an audio or video conference call and may include the provision of a telephone number. Conference bridging service does not include the telecommunications services used to reach the conference bridge.

(C) Detailed telecommunications billing service means an ancillary service of separately stating information pertaining to individual calls on a customers billing statement.

(D) Directory assistance means an ancillary service of providing telephone number information, and/or address information.

(E) Vertical service means an ancillary service that is offered in connection with one or more telecommunications services, which offers advanced calling features that allow customers to identify callers and to manage multiple calls and call connections, including conference bridging services.

(F) Voice mail service means an ancillary service that enables the customer to store, send, or receive recorded messages. Voice mail service does not include any vertical services that the customer may be required to have in order to utilize the voice mail service.

(G) Telecommunications service means the electronic transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point, or between or among points. The term telecommunications service includes such transmission, conveyance, or routing in which computer processing applications are used to act on the form, code, or protocol of the content for purposes of transmission, conveyance, or routing without regard to whether such service is referred to as voice over internet protocol services or is classified by the Federal Communications Commission as enhanced or value added. Telecommunications service does not include:

(1) Data processing and information services that allow data to be generated, acquired, stored, processed, or retrieved and delivered by an electronic transmission to a purchaser where such purchasers primary purpose for the underlying transaction is the processed data or information;

(2) Installation or maintenance of wiring or equipment on a customers premises;

(3) Tangible personal property;

(4) Advertising, including, but not limited to, directory advertising;

(5) Billing and collection services provided to third parties;

(6) Internet access service;

(7) Radio and television audio and video programming services, regardless of the medium, including the furnishing of transmission, conveyance, and routing of such services by the programming service provider. Radio and television audio and video programming services shall include, but not be limited to, cable service as defined in 47 U.S.C. §522(6) and audio and video programming services delivered by commercial mobile radio service providers as defined in 47 C.F.R. §20.3;

(8) Ancillary services; or

(9) Digital products delivered electronically, including, but not limited to: software, music, video, reading materials, or ring tones.

(H) 800 service means a telecommunications service that allows a caller to dial a toll-free number without incurring a charge for the call. The service is typically marketed under the name 800, 855, 866, 877, and 888 toll-free calling, and any subsequent numbers designated by the Federal Communications Commission.

(I) 900 service means an inbound toll telecommunications service purchased by a subscriber that allows the subscribers customers to call in to the subscribers prerecorded announcement or live service. 900 service does not include the charge for: collection services provided by the seller of the telecommunications services to the subscriber, or service or product sold by the subscriber to the subscribers customer. The service is typically marketed under the name 900 service, and any subsequent numbers designated by the Federal Communications Commission.

(J) Fixed wireless service means a telecommunications service that provides radio communication between fixed points.

(K) Mobile wireless service means a telecommunications service that is transmitted, conveyed, or routed regardless of the technology used, whereby the origination and/or termination points of the transmission, conveyance, or routing are not fixed, including, by way of example only, telecommunications services that are provided by a commercial mobile radio service provider.

(L) Paging service means a telecommunications service that provides transmission of coded radio signals for the purpose of activating specific pagers; such transmissions may include messages and/or sounds.

(M) Prepaid calling service means the right to access exclusively telecommunications services, which must be paid for in advance and that enables the origination of calls using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount.

(N) Prepaid wireless calling service means a telecommunications service that provides the right to utilize mobile wireless service, as well as other non-telecommunications services, including the download of digital products delivered electronically, content and ancillary services which must be paid for in advance that is sold in predetermined units of dollars of which the number declines with use in a known amount.

(O) Private communications service means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels.

(P) Value-added non-voice data service means a service that otherwise meets the definition of telecommunications services in which computer processing applications are used to act on the form, content, code, or protocol of the information or data primarily for a purpose other than transmission, conveyance, or routing.

(ii) Modifiers of Sales Tax Base/Exemption Terms  the following terms can be used to further delineate the type of telecommunications service to be taxed or exempted. The terms would be used with the broader terms and subcategories delineated above.

(A) Coin-operated telephone service means a telecommunications service paid for by inserting money into a telephone accepting direct deposits of money to operate.

(B) International means a telecommunications service that originates or terminates in the United States and terminates or originates outside the United States, respectively. United States includes the District of Columbia or a U.S. territory or possession.

(C) Interstate means a telecommunications service that originates in one United States state, or a United States territory or possession, and terminates in a different United States state or a United States territory or possession.

(D) Intrastate means a telecommunications service that originates in one United States state or a United States territory or possession, and terminates in the same United States state or a United States territory or possession.

(E) Pay telephone service means a telecommunications service provided through any pay telephone.

(F) Residential telecommunications service means a telecommunications service or ancillary services provided to an individual for personal use at a residential address, including an individual dwelling unit such as an apartment. In the case of institutions where individuals reside, such as schools or nursing homes, telecommunications service is considered residential if it is provided to and paid for by an individual resident rather than the institution.

The terms ancillary services and telecommunications service are defined as a broad range of services. The terms ancillary services and telecommunications service are broader than the sum of the subcategories. Definitions of subcategories of ancillary services and telecommunications service can be used by a member state alone or in combination with other subcategories to define a narrower tax base than the definitions of ancillary services and telecommunications service would imply. The subcategories can also be used by a member state to provide exemptions for certain subcategories of the more broadly defined terms.

A member state that specifically imposes tax on, or exempts from tax, local telephone or local telecommunications service may define local service in any manner in accordance with §44-18.1-28, except as limited by other sections of this Agreement.

(aa) Tobacco means cigarettes, cigars, chewing, or pipe tobacco, or any other item that contains tobacco.
R.I. Gen. Laws § 44-5-68.2 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-68.2
§ 44-5-68.2. Warren  Property tax classification.  Tax levy determination.
Status: in_force

The assessor shall provide to the town council of Warren a list containing the full and fair valuation of each property class and, with the approval of the town council, annually determine the percentage of the tax levy to be apportioned each class of property and shall annually apply tax rates sufficient to produce the proportion of the total tax levy.
R.I. Gen. Laws § 44-33-13 — RI Code / Title 44 / Chapter 44-33 / Section 44-33-13
§ 44-33-13. Denial of claim.
Status: in_force

If it is determined that a claim is excessive and was filed with fraudulent intent, the claim shall be disallowed in full, and, if the claim has been paid or a credit has been allowed against income taxes otherwise payable, the credit shall be cancelled and the amount paid may be recovered by assessment, and the assessment shall bear interest from the date of payment or credit of the claim, until refunded or paid, at the rate of one percent (1%) per month. The claimant in that case, and any person who assisted in the preparation or filing of the excessive claim or supplied information upon which the excessive claim was prepared, with fraudulent intent, is guilty of a misdemeanor. If it is determined that a claim is excessive and was negligently prepared, ten percent (10%) of the corrected claim shall be disallowed, and if the claim has been paid or credited against income taxes otherwise payable, the credit shall be reduced or canceled, and the proper portion of any amount paid shall be similarly recovered by assessment, and the assessment shall bear interest at annual rate provided by § 44-1-7 from the date of payment until refunded or paid.
R.I. Gen. Laws § 44-13-15 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-15
§ 44-13-15. Determination and payment of tax.
Status: in_force

Any tax imposed under the terms of this chapter shall be due and payable upon the last day upon which a return must be filed under the provisions of §§ 44-13-6 and 44-13-7. Upon the filing of the return, the full amount of any tax, as computed by the corporation, shall be paid to the tax administrator. As soon as practicable after the return is filed, the tax administrator shall examine it and determine the correct amount of the tax, and, if an additional tax is due, the tax administrator shall notify the corporation, and the tax shall be paid within thirty (30) days after the mailing of the notice. The failure of the corporation to receive any notice required by this section shall not relieve it of the obligation to pay any tax imposed under the terms of this chapter or any interest or penalties.
R.I. Gen. Laws § 44-20-30 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-30
§ 44-20-30. Manner of affixing stamps.
Status: in_force

Stamps shall be affixed by a licensed distributor, and shall be affixed to the box or other container from which or in which cigarettes taxed by this chapter are normally sold at retail. The stamps are affixed in a manner that their removal will require continued application of water or steam. The required amount of stamps is affixed to each individual package or container. The tax administrator has power to determine how any particular brand, type, or kind of cigarettes is stamped, if any question arises under this chapter concerning that stamping.
R.I. Gen. Laws § 44-9-25 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-25
§ 44-9-25. Petition for foreclosure of redemption.
Status: in_force

(a) After one year from a sale of land for taxes, except as provided in §§ 44-9-19  44-9-22, whoever then holds the acquired title may bring a petition in the superior court for the foreclosure of all rights of redemption under the title. The petition shall set forth a description of the land to which it applies, with its assessed valuation, the petitioners source of title, giving a reference to the place, book, and page of record, and other facts as may be necessary for the information of the court. Two (2) or more parcels of land may be included in any petition brought by any purchaser of a title or titles, if the parcels are in the same record ownership at the time of bringing the petition (Form 5).

(b) No more than one foreclosure petition may be filed for each tax deed regardless of the number of tax title holders having an interest under such deed. If more than one petition is filed, the petitions shall be consolidated for hearing by the court. The court shall not award more than one attorneys fee to the petitioners.

(c) Notwithstanding the provisions of subsection (a) of this section, no petition for foreclosure of redemption shall be filed or entertained by any court with respect to any property or title acquired by the Rhode Island Housing and Mortgage Corporation pursuant to § 44-9-8.3 of the general laws until after five (5) years from the sale of said property or title for taxes.
R.I. Gen. Laws § 44-20-51.3 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-51.3
§ 44-20-51.3. Counterfeit cigarettes.
Status: in_force

(a) Notwithstanding any other provision of law, the sale or possession for sale of counterfeit cigarettes by a manufacturer, importer, distributor, or dealer shall result in the seizure of the product and related machinery by the administrator or any law enforcement agency and shall be punishable as follows:

(1) A knowing violation involving a total quantity of less than two (2) cartons of cigarettes shall be punishable by a fine of ten thousand dollars ($10,000), or five (5) times the retail value of the cigarettes involved, whichever is greater, or imprisoned not to exceed five (5) years, or both.

(2) A subsequent knowing violation involving a total quantity of less than two (2) cartons of cigarettes shall be punishable by a fine of fifty thousand dollars ($50,000), or five (5) times the retail value of the cigarettes involved, whichever is greater, or imprisoned not to exceed ten (10) years, or both, and shall also result in the revocation by the administrator of the manufacturer, importer, distributor, or dealer license.

(3) A first knowing violation involving a total quantity of two (2) cartons of cigarettes or more shall be punishable by a fine of twenty thousand dollars ($20,000), or five (5) times the retail value of the cigarettes involved, whichever is greater, or imprisoned not to exceed five (5) years, or both.

(4) A subsequent knowing violation involving a quantity of two (2) cartons of cigarettes or more shall be punishable by a fine of one hundred thousand dollars ($100,000), or five (5) times the retail value of the cigarettes involved, whichever is greater, or imprisoned not to exceed fifteen (15) years, or both, and shall also result in the revocation by the administrator of the manufacturer, importer, distributor, or dealer license.

(b) For purposes of this section, counterfeit cigarettes includes cigarettes that have false manufacturing labels or packages of cigarettes bearing counterfeit tax stamps. Any counterfeit cigarettes seized by the administrator shall be destroyed.
R.I. Gen. Laws § 44-20-26 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-26
§ 44-20-26. Agreement by nonresident to submit records  Attorney to receive process.
Status: in_force

Any nonresident distributor who receives authorization and permission to affix stamps under §§ 44-20-23 and 44-20-24 shall, upon the request of the tax administrator submit his or her books, accounts, and records to examination during reasonable business hours by the tax administrator or his or her authorized agent. Each nonresident person, other than a foreign corporation complying with the provisions of chapter 1.2 of title 7 shall, in writing, appoint the secretary of state, or his or her successors in office, to be his or her attorney, that appointment to be made, acknowledged, and filed in the manner prescribed for foreign corporations engaging in business in this state. Service upon the attorney is sufficient service upon any nonresident person, whether a foreign corporation complying with the provisions of chapter 1.2 of title 7 or not, and may be made by leaving an attested copy of the process with the secretary of state or at his or her office. When legal process against any nonresident person is served upon the secretary of state, the secretary shall notify the nonresident person in the manner provided for notification of service of process in the case of foreign corporations under chapter 1.2 of title 7 and collect the fee specified in that chapter.
R.I. Gen. Laws § 44-57-6 — RI Code / Title 44 / Chapter 44-57 / Section 44-57-6
§ 44-57-6. Application for system certification.
Status: in_force

Applicants for the tax credit shall obtain a systems certification from the state energy office, except if the system is installed by a contractor holding a contractor certification issued by the state energy office. Applications for a system certification shall be made on a form provided by the state energy office. All applications shall contain a statement that the system and contractor or owner-builder will meet all federal, state, and local requirements all applications shall state the net cost and location of the renewable energy system.
R.I. Gen. Laws § 44-23-39 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-39
§ 44-23-39. Proof of payment of domiciliary tax by administrator of nonresident.
Status: in_force

At any time before the expiration of eighteen (18) months after the appointment in any probate court of this state of an executor of the will, or administrator of the estate of, any nonresident decedent, the executor or administrator shall file with the probate court proof that all death taxes, together with interest, or penalties attached to or in connection with the death taxes, which are due to the state of domicile of the decedent, or to any of its political subdivisions, have been paid or secured, or that no taxes, interest, or penalties are due, as the case may be; provided, that the filing of the proof is not required if it appears that letters testamentary have been issued in the state of domicile. The proof may be in the form of a certificate issued by the official or body charged with the administration of the death tax laws of the state of domicile.
R.I. Gen. Laws § 44-14-8 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-8
§ 44-14-8. Statements, returns, and rules and regulations.
Status: in_force

Every taxpayer shall render statements, make returns, and comply with rules and regulations as the tax administrator, with the approval of the director of the department of revenue, may from time to time prescribe.
R.I. Gen. Laws § 44-20-33.1 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-33.1
§ 44-20-33.1. Transportation of unstamped cigarettes.
Status: in_force

(a) Any person who ships unstamped cigarette packages in or into this state other than to a licensed manufacturer, importer or distributor shall first file with the administrator notice of such shipment. This paragraph shall not apply to any common or contract carrier that is transporting cigarettes through this state to another location under a proper bill of lading or freight bill, which states the quantity, source, and destination of such cigarettes.

(b) Any person transporting unstamped cigarette packages into or within this state shall carry, in the vehicle used to convey the shipment, invoices or equivalent documentation of the shipment for all cigarettes in the shipment. The invoices or documentation shall show the true name and address of the consignor or seller, the true name and address of the consignee or purchaser, and the quantity by brand of the cigarettes so transported.
R.I. Gen. Laws § 44-7-10.3 — RI Code / Title 44 / Chapter 44-7 / Section 44-7-10.3
§ 44-7-10.3. Barrington  Non-issuance and/or renewal of licenses or permits to applicants or licensees in arrears in local taxes, liens, and assessments in town.
Status: in_force

(a) No license or permit issued by the town of Barrington, and required for the operation of a business, shall be issued or renewed to any person or applicant who is in arrears for the payment of any local taxes, liens, or other assessments applicable to the operation of the business, unless the matter has been duly appealed in a timely fashion to a court of competent jurisdiction.

(b) No demolition or building permit may be issued for new construction and/or the renovation or alteration of an existing structure if the party assessed or property owner is in arrears for the payment of any real property tax, lien, or other town assessment on real property. This prohibition applies only to the real property that is the subject of the building permit application. This section does not apply to construction that serves to abate a pending notice of violation issued by the town of Barrington or any of its officials and/or representatives.

(c) Any applicant seeking any license or permit or any renewal of any license or permit must submit verification from the property tax or assessment collection agency of the town that all town taxes, liens, and assessments are paid to date.

(d) The licensing or permitting authority has the discretion to issue a license or permit, notwithstanding the forgoing, if the applicant has entered an approved repayment plan for the tax arrearage and is current on making payments pursuant to that plan or other grounds that the licensing or permitting authority deems meritorious.
R.I. Gen. Laws § 44-23-34 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-34
§ 44-23-34. Permit required for transfer of securities of resident decedent.
Status: in_force

No banking association organized under the laws of the United States and located within this state, no corporation incorporated within this state, and no incorporated association or joint stock company or business trust having certificates representing shares of stock and carrying on business in this state, shall record a transfer of its stock made by any executor, administrator, or trustee of a resident decedent or issue a new certificate for any share of its stock at the instance of the executor, administrator, or trustee, until a permit authorizing the transfer is issued by the tax administrator and filed with the corporation, association, company or trust. Any corporation, association, company, or trust making a transfer before a permit authorizing the transfer is issued is liable for the amount of any tax which may be assessed on account of the bequest or gift of the stock, bond or other evidence of indebtedness, together with its interest, to be collected in an action brought in the name of the tax administrator.
R.I. Gen. Laws § 44-51-7 — RI Code / Title 44 / Chapter 44-51 / Section 44-51-7
§ 44-51-7. Claims for refund  Hearing upon denial.
Status: in_force

(a) Any provider subject to the provisions of this chapter may file a claim for refund with the tax administrator at any time within two (2) years after the assessment has been paid. If the tax administrator shall determine that the assessment has been overpaid, he or she shall make a refund with interest from the date of overpayment.

(b) Any provider whose claim for refund has been denied may, within thirty (30) days from the date of the mailing by the tax administrator of the notice of the decision, request a hearing and the tax administrator shall, as soon as practicable, set a time and place for the hearing and shall notify the provider.
R.I. Gen. Laws § 44-3-13.5 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-13.5
§ 44-3-13.5. Glocester  Exemption of elderly and disabled persons.
Status: in_force

(a) The town council of Glocester may, by ordinance, issue a tax credit for real property situated in the town of Glocester which is owned and occupied by owners over sixty-five (65) years of age or under sixty-five (65) years of age who are permanently disabled in an amount of one thousand one hundred fifty dollars ($1,150) adjusted annually by the rate of the annual tax increase, if any, times the per one thousand dollar ($1,000) average valuation of the exempted real properties and in like manner may also by ordinance issue a tax credit for real property situated in the town which is owned and occupied by owners with a combined adjusted gross taxable annual income not to exceed twenty-three thousand dollars ($23,000) adjusted annually by the consumer price index  all urban customers (CPI-U) published by the Bureau of Labor Statistics of the United States Department of Labor as set forth in the following schedule:

(1) Owners who are sixty-five (65) but less than eighty (80) years of age:  an additional tax credit not to exceed one thousand five hundred dollars ($1,500);

(2) Owners who are eighty (80) years of age or older:  an additional tax credit not to exceed four thousand five hundred ($4,500).

(b) The exemption shall be pro-rated among the owners of the real property and shall be in addition to any and all other exemptions from taxation to which the person may be otherwise entitled. The exemption shall be applied uniformly. Only one exemption shall be granted to co-tenants, joint tenants, and tenants by the entirety, even though all of the co-tenants, joint tenants, and tenants by the entirety are eligible for an exemption. The provisions of this section apply notwithstanding the provisions of § 44-3-15.
R.I. Gen. Laws § 44-3-9.1.1 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-9.1.1
§ 44-3-9.1.1. Woonsocket  Rehabilitation exemption for qualified residential structures in the city.
Status: in_force

(a)(1) The tax assessor of the city of Woonsocket is authorized to grant a rehabilitation exemption from taxation for certain qualified residential structures. A qualified residential structure is defined as a residential structure or structures which is or are certified by the building inspection services division of the city of Woonsocket as being eligible for exemption. Eligibility for the exemption may be provided if the following conditions are met:

(i) The property is strictly residential in nature, consisting of three (3) or more units on a single lot, and was acquired by the applicant at a date subsequent to its being certified as vacant by the building inspection services division. The building inspection services division will maintain a list of vacant properties, which will be updated monthly.

(ii) All permits necessary for the completed renovations, which will make the building(s) meet minimum housing codes must be issued and provided to the tax assessor from the building inspection services division. An inspection of the structure by the building inspection services division, including the owner, contractor, electrical contractor, and minimum housing inspector, shall be done prior to the beginning of renovation.

(2) Upon furnishing to the city assessor proof that the requirements of subdivision (1) of this subsection have been met, the assessor shall certify to the applicant, in writing, that the property is eligible.

(b) Upon certification of eligibility, the property shall receive the following rehabilitation exemption:

(1) For both owner occupied and non-owner occupied, the assessment for the next tax year, hereinafter called the base year, shall be zero percent (0%) of the previous years valuation;

(2) If owner occupied, the assessment for the second year following certification shall be twenty percent (20%) of the base years valuation. If non-owner occupied, the assessment for the second year shall be fifty percent (50%) of the base years valuation;

(3) If owner occupied, the assessment for the third year following certification shall be forty percent (40%) of the base years valuation. If non-owner occupied, the assessment for the third year following certification shall be one hundred percent (100%) of the base years valuation plus the value of the improvements added to the original valuation;

(4) If owner occupied, the assessment for the fourth year following certification shall be sixty percent (60%) of the base years valuation;

(5) If owner occupied, the assessment for the fifth year following certification shall be eighty percent (80%) of the base years valuation;

(6) If owner occupied, the assessment for the sixth year following certification shall be one hundred percent (100%) of the base years valuation plus the value of the improvements added to the original valuation.

(c) If the city of Woonsocket implements property revaluation during the program, the original base years valuation shall be replaced by the new assessed valuation with the percentage adjustment made as specified.

(d) The rehabilitation exemption shall not apply to any of the following types of properties:

(1) Mixed commercial and residential use;

(2) Commercial and/or industrial use;

(3) Single- and two-family properties;

(4) Properties damaged by fire which are covered by insurance;

(5) Properties boarded or secured to protect mortgagors interest, and not due to disrepair.

(e) The rehabilitation exemption shall cease upon the occurrence of any one of the following conditions:

(1) Property is sold or title transferred at any time during the term of said exemption;

(2) Failure to complete permitted work within a timely manner as determined by the building inspector;

(3) In properties that were owner-occupied, if the owner moves out of the property, the propertys exemption changes to whatever status it would be if it were in the non-owner occupied status.
R.I. Gen. Laws § 44-18-6 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-6
§ 44-18-6. Person defined.
Status: in_force

Person includes any individual, partnership, association, corporation, estate, trust, fiduciary, limited liability company, limited liability partnership, or any other legal entity.
R.I. Gen. Laws § 44-27-11 — RI Code / Title 44 / Chapter 44-27 / Section 44-27-11
§ 44-27-11. Powers of the board of assessment review or city or town council.
Status: in_force

The board of assessment review, or city or town council, has the power to:

(1) Retain by contract or employ counsel, appraisers, private consultants, and other personnel for other service if funds are available.

(2) Conduct hearings, examinations, and investigations as may be necessary and appropriate for the conduct of its operations.

(3) Obtain access to public records and apply for the process of subpoena, if necessary, to produce books, papers, records, and other data.

(4) Require the tax assessor of a city or town to classify land as farmland, forest land, or open space land if in the boards judgment the land should be so classified.

(5) Change the use value assessment placed on land classified as farmland, forest land, or open space land if in the boards judgment land so classified has been incorrectly or inequitably assessed.

(6) Change the fair market value placed on land subject to the land use change tax in § 44-5-39 if, in the judgment of the board, the land has been appraised in excess of its fair market value at the time of the change of use or withdrawal of classification.

(7) Otherwise do all things necessary for the performance of its duties.
R.I. Gen. Laws § 44-5-20.28 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-20.28
§ 44-5-20.28. East Providence  Property tax classification  Tax levy determination.
Status: in_force

The assessor of the city of East Providence shall provide to the city council of East Providence a list containing the full and fair cash valuation of each property class, and with the approval of the city of East Providence city council, annually determine the percentages of the tax levy to be apportioned each class of property and shall annually apply tax rates sufficient to produce the proportion of the total tax levy.
R.I. Gen. Laws § 44-11-41 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-41
§ 44-11-41. Tax credit for machine tool, metal trade or plastic process technician apprenticeships.
Status: in_force

(a) Any taxpayer who employs a machine tool and metal trade apprentice or plastic process technician apprentice duly enrolled and registered under the terms of a qualified program (as determined by the state apprenticeship council) is entitled to a tax credit for each eligible apprentice for fifty percent (50)% of actual wages paid, or four thousand eight hundred dollars ($4,800), whichever is less; provided, that the apprenticeships meet the following requirements:

(1) The tax credit is limited to qualified Machine Tool, Metal Trade and Plastics Process Technician programs with apprenticeship periods of duration which are more than four thousand (4,000) hours and less than ten thousand (10,000) hours.

(2) The apprentice must be employed on a full-time basis, which is defined as working a minimum of one hundred twenty (120) hours per month at the trade. Up to eighty (80) hours may be applied during the tax year against the one hundred twenty (120) hour limitation.

(3) Pre-apprentices are not counted as apprenticeships begun and wages earned by pre-apprentices are not eligible for tax credits under this regulation.

(4) The number of apprenticeships for which tax credit is allowed must exceed the average number of apprenticeships begun during the five (5) preceding income years.

(b) The tax credit is limited to the following trade: machinist, toolmaker, tool and diemaker, model maker, gage maker, patternmaker, tool and machine setter, diesinker, moldmaker, machine tool repairer, plastic process technician and in similar occupations which, as above, involve multiple work processes including the shaping of metals by machine tool equipment designed to perform cutting, grinding, milling, turning, drilling, boring, planing, hobbing, and abrading operations.
R.I. Gen. Laws § 44-5-61 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-61
§ 44-5-61. Coventry  Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes in the town.
Status: in_force

(a) Except as provided, the town council of the town of Coventry may vote to authorize, for a period not to exceed ten (10) years, and subject to the conditions provided, to exempt from payment, in whole or in part, real and personal property used for manufacturing or commercial purposes, or to determine a stabilized amount of taxes to be paid on account of the property, notwithstanding the valuation of the property or the rate of tax; provided, that after public hearings, at least ten (10) days notice of which is given in a newspaper having a general circulation in the town, the town council determines that:

(1) Granting of the exemption or stabilization of taxes inures to the benefit of the town by reason of:

(i) The willingness of the manufacturing or commercial firm or concern to locate in the town; or

(ii) The willingness of a manufacturing or commercial firm or concern to expend facilities with an increase in employment; or

(2) Granting of the exemption or stabilization of taxes inures to the benefit of the town by reason of the willingness of a manufacturing or commercial firm or concern to replace, reconstruct, expand, or remodel existing buildings, facilities, fixtures, machinery, or equipment with modern buildings, facilities, fixtures, machinery, or equipment resulting in an increase in plant or commercial building investment by the firm or concern in the town.

(b) For purposes of this section, real property used for commercial purposes includes any building or structure used for offices or commercial enterprises including, without limitation, any building or structure used for wholesale, warehouse, distribution, and/or storage businesses, used for service industries, or used for any other commercial business and the land on which the building or structure is situated and not used for residential purposes.

(c) For purposes of this section, personal property used for commercial purposes means any personal property owned by a firm or concern occupying a building, structure, and/or land used for commercial purposes and used by the firm or concern in its commercial enterprise including, without limitation, furniture, fixtures, equipment, machinery, stock in trade, and inventory.

(d) Except as provided, property, the payment of taxes on which has been so exempted or which is subject to the payment of a stabilized amount of taxes, is not, during the period for which the exemption or stabilization of the amount of taxes is granted, further liable to taxation by the town in which the property is located so long as the property is used for the manufacturing or commercial purposes for which the exemption or stabilized amount of taxes was made.

(e) Notwithstanding any vote and findings by the town council, the property shall be assessed for and shall pay that portion of the tax, if any, assessed by the town of Coventry for the purpose of paying the indebtedness of the town and the indebtedness of the state or any political subdivision of the state to the extent assessed upon or apportioned to the town, and the interest thereon, and for appropriation to any sinking fund of the town, which portion of the tax shall be paid in full, and the taxes so assessed and collected shall be kept in a separate account and used only for that purpose.
R.I. Gen. Laws § 44-13-17 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-17
§ 44-13-17. Interest on delinquent payments.
Status: in_force

If any tax imposed by this chapter is not paid when due, the corporation shall be required to pay as part of the tax interest on the tax at the annual rate provided by § 44-1-7 from that time.
R.I. Gen. Laws § 44-5-20.23 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-20.23
§ 44-5-20.23. Cranston  Property tax classification  List of ratable property.
Status: in_force

Upon adoption of a system of classification of taxable property by the city of Cranston, all ratable property in the city of Cranston shall be classified by the assessor as follows:

(1) Class 1: In the city of Cranston, all ratable real estate and tangible personal property.

(2) Class 2: In the city of Cranston, all motor vehicles and trailers subject to the excise tax created by chapter 34 of title 44.
R.I. Gen. Laws § 44-44-10 — RI Code / Title 44 / Chapter 44-44 / Section 44-44-10
§ 44-44-10. Deposit of moneys.
Status: in_force

All money received by the tax administrator and the division of motor vehicles pursuant to this chapter shall be deposited as general revenues.
R.I. Gen. Laws § 44-5-15 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-15
§ 44-5-15. Notice by taxpayer of intent to bring in account for tangible personal property.
Status: in_force

(a) Before assessing any valuations of tangible personal property, the assessors of all the cities and towns shall cause printed notices of the requirement to file an account required by subsection (b) to be posted in four (4) public places in their respective city or town, for three (3) weeks in the month of December immediately preceding the tax year, and shall advertise in a newspaper with a statewide circulation jointly, at least once a week for the same space of time. The cost of said advertisement shall be shared equally among all of the cities and towns.

(b) The notices shall require that every person and body corporate liable to taxation of tangible personal property shall be required to bring in to the assessors at the time they may prescribe a true and exact account of all the tangible personal property owned or possessed by that person or body, describing and specifying the value of tangible personal property as of December 31 immediately preceding the tax year, together with the additional information that may be prescribed by the assessors relative to the tangible personal property as may be contained in any corporation or inheritance tax return filed with the state by the person within the year preceding the date of assessment next prior to the bringing in of the account.

(c) Said accounts must be filed with the assessors office in the city or town where the property is located between January 2 and January 31 of each year, during regular business hours (excluding weekends and holidays).

(d) If any person or body corporate liable to taxation files with the assessors, on or before January 31 next following the date of assessment, a written notice of that persons or that bodys intention to bring in an account, the person or body corporate may bring in to the assessors the account at any time before March 15 next following the date of assessment.

(e) The notice of intention to bring in an account is deemed to have been filed with the assessors if the notice is sent to them by registered or certified mail, postage prepaid, postmarked before 12:00 A.M. midnight of the last day on which the notice may be filed. The account is deemed to be brought in to the assessors if the account is sent to them by registered or certified mail, postage prepaid, postmarked before 12:00 A.M. midnight of the last day on which accounts may be brought in pursuant to the provisions of this section.

(f) In case any person or body corporate fails to file any intention, that person or that body is deemed to have waived that persons or that bodys right to file the account.

(g) All matters contained within the account filing are available for review only by assessment related personnel.
R.I. Gen. Laws § 44-23-45 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-45
§ 44-23-45. Liberal construction  Incidental powers.
Status: in_force

The provisions of this chapter and chapter 22 of this title shall be interpreted and construed liberally in order to accomplish the purpose of those chapters, and the tax administrator has, in addition to the powers in those chapters specified, mentioned and indicated, all additional implied and incidental powers which may be proper and necessary to effect and carry out, perform and execute all the powers specified, mentioned and indicated in those chapters.
R.I. Gen. Laws § 44-14-9 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-9
§ 44-14-9. Reports filed with banking and insurance division.
Status: in_force

For the purpose of administering this chapter, the banking and insurance division of the department of business regulation shall make available for inspection to the tax administrator any report filed by any banking institution subject to the tax imposed by this chapter.
R.I. Gen. Laws § 44-13-19 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-19
§ 44-13-19. Supplemental returns.
Status: in_force

Any corporation which shall fail to include in its return any items of gross earnings or any other information required by this chapter or by prescribed regulations, shall make a supplemental return disclosing these facts. Upon the filing of a supplemental return, the tax administrator shall examine the return and shall determine any additional tax that may be due and shall notify the corporation of the additional tax.
R.I. Gen. Laws § 44-33-5 — RI Code / Title 44 / Chapter 44-33 / Section 44-33-5
§ 44-33-5. Claim as income tax credit or rebate from state funds.
Status: in_force

Subject to limitations provided in this chapter, a claimant may claim in any year as a credit against Rhode Island personal income taxes due on his or her income, property taxes accrued, or rent constituting property taxes accrued in the preceding calendar year. If the allowable amount of the claim exceeds the income taxes due on the claimants income, or if there are no Rhode Island personal income taxes due on the claimants income, the amount of the claim not used as an offset against income taxes is treated as an overpayment of personal income taxes and refunded to the claimant from balances retained by the general treasurer for general purposes. No interest is allowed on any payment made to a claimant pursuant to this chapter.
R.I. Gen. Laws § 44-53-11 — RI Code / Title 44 / Chapter 44-53 / Section 44-53-11
§ 44-53-11. Redemption of levied property.
Status: in_force

(a) Any person whose property has been levied upon shall have the right to pay the amount due, together with the expense of the proceeding, if any, to the tax administrator at any time prior to the sale of the property, and upon that payment the tax administrator shall restore the property to the owner, and all further proceedings in connection with the levy of the property shall cease from the time of that payment.

(b)(1) The owners of any real property sold as provided in § 44-53-9, their heirs, executors, or administrators, or any person having any interest in the property, or a lien on the property, or any person in their behalf, shall be permitted to redeem the property sold, or any particular tract of the property, at any time within one hundred and eighty (180) days after the sale of the property.

(2) The property or tract of property shall be permitted to be redeemed upon payment to the purchaser, or in case the purchaser cannot be found in the county in which the property to be redeemed is situated, then to the tax administrator for the use of the purchaser, the purchasers heirs, or assigns, the amount paid by the purchaser and interest at the rate provided in § 44-1-7.

(c) When any lands sold are redeemed as provided in this section, the tax administrator shall cause entry of the fact to be made upon record mentioned in § 44-53-14 and the entry shall be evidence of that redemption.
R.I. Gen. Laws § 44-9-50 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-50
§ 44-9-50. Notice of lien  Secretary of state.
Status: in_force

(a) The notice of lien, in the form prescribed in this section, will be filed in the office of the secretary of state.

(b) The notice of lien will be in writing and will:

(1) Give the names of the taxpayer and the municipality party;

(2) Be signed by the tax collector of the municipality (whose signature may be a facsimile signature);

(3) Give the mailing addresses of the municipality party and the taxpayer;

(4) Contain a statement indicating the types, or describing the items, of collateral;

(5) State the amount of taxes and interest accrued (through a date specified in the notice of lien) claimed to be due to the municipality; and

(6) State the tax year or years for which the taxes were assessed.

(c) A notice of lien in the form of the financing statement prescribed by part 4 of chapter 9 of title 6A, which is adapted to comply with the requirements of subsection (b), will be sufficient for the purposes of the filing required by this section.
R.I. Gen. Laws § 44-18-8 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-8
§ 44-18-8. Retail sale or sale at retail defined.
Status: in_force

A retail sale or sale at retail means any sale, lease, or rentals of tangible personal property, prewritten computer software delivered electronically or by load and leave, vendor-hosted prewritten computer software, specified digital products, or services as defined in § 44-18-7.3 for any purpose other than resale, sublease, or subrent in the regular course of business. The sale of tangible personal property to be used for purposes of rental in the regular course of business is considered to be a sale for resale. In regard to telecommunications service as defined in § 44-18-7(9), retail sale does not include the purchase of telecommunications service by a telecommunications provider from another telecommunication provider for resale to the ultimate consumer; provided, that the purchaser submits to the seller a certificate attesting to the applicability of this exclusion, upon receipt of which the seller is relieved of any tax liability for the sale.
R.I. Gen. Laws § 44-44-3.6 — RI Code / Title 44 / Chapter 44-44 / Section 44-44-3.6
§ 44-44-3.6. Exemption.
Status: in_force

There shall be exempted from the taxes and fees imposed by this chapter any measure upon which this state is prohibited from taxing under the Constitution of the United States.
R.I. Gen. Laws § 44-52-3 — RI Code / Title 44 / Chapter 44-52 / Section 44-52-3
§ 44-52-3. Imposition of provider assessment  Outpatient health care facility. [Contingent repeal  See notes following § 44-52-1.]
Status: in_force

(a) For purposes of this section, an outpatient health care facility means a person or governmental unit which is licensed in accordance with chapter 17 of title 23 to establish, maintain, and operate a free-standing emergency care facility, or which is licensed in accordance with chapter 16.2 of title 23 to establish, maintain and operate a clinical laboratory.

(b) A provider assessment is imposed upon the gross patient revenue received by every outpatient health care facility in each month at a rate of one and one-half percent (1.50%). Every provider shall pay the monthly provider assessment no later than the twenty-fifth (25th) day of each month following the month of receipt of gross patient revenue. This provider assessment is in addition to any other fees or assessments upon the outpatient facilities allowed or allowable by law.
R.I. Gen. Laws § 44-58-4 — RI Code / Title 44 / Chapter 44-58 / Section 44-58-4
§ 44-58-4. Legislative authorization to enter into multi-state discussions.
Status: in_force

(a) The state tax administrator shall enter into discussions with states regarding development of a multi-state, voluntary, streamlined system for sales and use tax collection and administration. These discussions shall focus on a system that has the capability to determine whether the transaction is taxable or tax exempt, the appropriate tax rate to be applied to the transaction, and the total tax due on the transaction, and shall provide a method for collecting and remitting sales and use taxes to the state. The system may provide compensation for the costs of collecting and remitting sales and use taxes. Discussions between the tax administrator and other states may include, but are not limited to, the following:

(1) The development of a joint request for information from the potential public and private parties governing the specifications for the system;

(2) The mechanism for compensating parties for the development and operation of the system;

(3) Establishment of minimum statutory simplification measures necessary for state participation in the system; and

(4) Measures to preserve confidentiality of taxpayer information and privacy rights of consumers.

(b) Following these discussions, the tax administrator may proceed to issue a joint request for information.
R.I. Gen. Laws § 44-4-14 — RI Code / Title 44 / Chapter 44-4 / Section 44-4-14
§ 44-4-14. Tangible personal property in decedents estate.
Status: in_force

If no executor of the will of, or no administrator of the estate of, a deceased person has been appointed, the tangible personal property of the deceased person, liable to taxation, is assessed as the estate of the deceased person, in the city or town where the deceased person resided, and the executor or administrator subsequently appointed is liable in his or her official capacity for so much of the tax proven not to be in excess of the tax upon the amount for which the estate was properly taxable.
R.I. Gen. Laws § 44-5-69.1 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-69.1
§ 44-5-69.1. Property tax classification  Albion fire district within the town of Lincoln  Tax levy determination.
Status: in_force

The tax collector for the Albion fire district within the town of Lincoln shall provide to the board of fire commissioners a list containing the full and fair valuation of each property class, and with the approval of the members of the fire district by vote, annually determine the percentage of the tax levy to be apportioned to each class of property and shall annually apply tax rates sufficient to produce the proportion of the total tax levy.

(1) Class 1. Residential real estate consisting of no more than five (5) dwelling units including dwellings on leased land including mobile homes.

(2) Class 2. Commercial and industrial real estate and residential real estate of more than five (5) dwelling units.

(3) Class 3. All ratable tangible personal property excluding motor vehicles and trailers. (Notwithstanding any provisions of the contrary, the tax rates applicable to wholesale and retail inventory within Class 3 are governed by § 44-3-29.1).
R.I. Gen. Laws § 44-3-9.1 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-9.1
§ 44-3-9.1. Woonsocket  Exemption or stabilizing of taxes on qualifying property located in designated districts in the city.
Status: in_force

(a) Except as provided in this section, the city council of the city of Woonsocket may vote to authorize, for a period not exceeding twenty (20) years, and subject to the conditions provided in this section, to exempt from payment, in whole or in part, real and personal qualifying property, or to determine a stabilized amount, of taxes to be paid on account of the qualifying property located within a district designated by the city council, notwithstanding the valuation of the property or the rate of tax; provided, that after a public hearing, at least ten (10) days notice of which shall be given in a newspaper having a general circulation in the city, the city council determines that designation of the district and granting of the exemption or stabilization for qualifying property located in the city will inure to the benefit of the city by reason of the willingness of owners of qualifying property to replace, reconstruct, expand, or remodel existing buildings, facilities, machinery, or equipment with modern buildings, facilities, fixtures, machinery, or equipment, or to construct new buildings or facilities or acquire new machinery or equipment for use in such buildings or facilities, resulting in an increase in investment by such owners in the city.

(b) For purposes of this section, qualifying property means any building or structures used or intended to be used essentially for offices or commercial enterprises or for residential purposes.

(c) Except as provided in this section, property, the payment of taxes on which has been so exempted or which is subject to the payment of a stabilized amount of taxes, shall not, during the period for which the exemption or stabilization of the amount of taxes is granted, be further liable to taxation by the city so long as that property is used or intended to be used for the manufacturing, commercial, or residential purposes for which the exemption or stabilized amount of taxes was made.

(d) Notwithstanding any vote and findings by the city council, the property shall be assessed for and shall pay that portion of the tax, if any, assessed by the city, for the purpose of paying the indebtedness of the city and the indebtedness of the state or any political subdivision of the state to the extent assessed upon or apportioned to the city, and the interest on the indebtedness, and for appropriation to any sinking fund of the city, which portion of the tax shall be paid in full, and the taxes so assessed and collected shall be kept in a separate account and used only for that purpose.
R.I. Gen. Laws § 44-4-9 — RI Code / Title 44 / Chapter 44-4 / Section 44-4-9
§ 44-4-9. Rules for taxation of tangible personal property.
Status: in_force

All ratable tangible personal property shall be taxed as described in §§ 44-4-10, 44-4-14, 44-4-15, and 44-4-24.
R.I. Gen. Laws § 44-35-3 — RI Code / Title 44 / Chapter 44-35 / Section 44-35-3
§ 44-35-3. Definitions.
Status: in_force

(a) Adjusted current property tax rate means the estimated property tax rate that would be necessary in the next fiscal year to raise the maximum levy authorized by § 44-5-2 of the general laws.

(b) Chief elected official means the highest locally elected official in each town or city.

(c) Proposed property tax rate means the estimated property tax rate that is proposed by a town or city to support its operating budget for the towns or citys next fiscal year.
R.I. Gen. Laws § 44-4-25 — RI Code / Title 44 / Chapter 44-4 / Section 44-4-25
§ 44-4-25. Severability.
Status: in_force

If a court of competent jurisdiction shall adjudge to be invalid or unconstitutional any clause, sentence, paragraph, section or part of this chapter or the application of it to any person or circumstance, the adjudication shall not affect, impair, invalidate or nullify the remainder of this chapter, or the applications of this chapter, which can be given effect without the invalid provision application, but the effect of the courts adjudication shall be confined to the clause, sentence, paragraph, or section or part of this chapter, or application of it, which can be given effect without the invalid provision or application so adjudged to be invalid or unconstitutional.
R.I. Gen. Laws § 44-23-23 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-23
§ 44-23-23. Sale of property to pay tax.
Status: in_force

Every executor, administrator, or trustee has full power to sell, upon application to the probate court, so much of the property of the decedent as will enable him or her to pay any tax imposed by chapter 22 of this title in the manner he or she might be entitled by law to do for the payment of the debts of the testator or intestate.
R.I. Gen. Laws § 44-64-6 — RI Code / Title 44 / Chapter 44-64 / Section 44-64-6
§ 44-64-6. Surcharge on available information  Interest on delinquencies  Penalties  Collection powers.
Status: in_force

If any provider shall fail, within the time required by this chapter, to file a return, or shall file an insufficient or incorrect return, or shall not pay the surcharge imposed by this chapter when it is due, the tax administrator shall make an assessment based upon information that may be available, which assessment shall be payable upon demand and shall bear interest from the date when the surcharge should have been paid at the annual rate set forth in § 44-1-7 of the Rhode Island general laws, as amended. If any part of the surcharge is caused by the negligence or intentional disregard of the provisions of this chapter, a penalty of ten percent (10%) of the amount of the determination shall be added to the surcharge. The tax administrator shall collect the surcharge with interest in the same manner and with the same powers as are prescribed for collection of taxes in this title.
R.I. Gen. Laws § 44-13-24 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-24
§ 44-13-24. Pecuniary penalty for failure to file return.
Status: in_force

In case of any failure to file a return within the time prescribed by law, there shall be added to the tax five percent (5%) if the failure is for not more than thirty (30) days with an additional five percent (5%) for each additional thirty (30) days or fraction of the days during which the failure continues, not exceeding twenty-five percent (25%) in the aggregate, except that when a return is filed after the time prescribed by law and it is shown that the failure to file the return at the prescribed time was due to reasonable cause and not due to willfull neglect, no addition to the tax shall be made.
R.I. Gen. Laws § 44-19-25 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-25
§ 44-19-25. Claims for refund  Hearing  Judicial review.
Status: in_force

Every claim for a refund shall be made in writing, in a form, and stating information that the tax administrator may require. Within thirty (30) days after disallowing any claim in whole or in part, the tax administrator shall give notice of his or her decision to the claimant. Any person aggrieved by the decision may, within thirty (30) days from the date of the mailing by the tax administrator of notice of the decision, request a hearing and the tax administrator shall, as soon as practicable, set a time and place for the hearing. After the hearing, if the taxpayer is aggrieved by the decision of the tax administrator, the taxpayer may petition the sixth (6th) division of the district court for relief from the decision of the tax administrator. No petition may be made under this section with respect to a re-determination as to which a petition has been made under § 44-19-18. The court shall proceed in the manner provided in §§ 44-19-18 and 44-19-19, and may confirm the decision of the tax administrator or order a refund or credit as provided in § 44-19-19. A party aggrieved by a final order of the court may seek review of the order in the supreme court by writ of certiorari in accordance with the procedures contained in § 42-35-16.
R.I. Gen. Laws § 44-5-67 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-67
§ 44-5-67. Property tax classification  Eligibility.
Status: in_force

The city of Warwick is authorized to adopt a system of property tax classification.
R.I. Gen. Laws § 44-3-38_44-3-38 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-38_44-3-38
§ 44-3-38. Transfer of property to trust. [As amended by P.L. 2012, ch. 376, § 2.]44-3-38. Transfer of property to trust. [As amended by P.L. 2012, ch. 392, § 2.]
Status: in_force

Any exemption, freeze of tax rates and/or valuation granted to any individual pursuant to the provisions of the general laws, and/or pursuant to any public law or municipal ordinance shall not be affected if the otherwise eligible individual: (1) Transfers an ownership interest in the property while retaining a life estate in the property; or (2) Transfers an ownership interest while leasing the property back (but only where the lessee was the owner of the property prior to the transfer to the lessor); or (3) Transfers the property to a revocable or irrevocable living trust, if and so long as the otherwise eligible individual resides in such property and the otherwise eligible individual or the trustee is legally obligated to pay property tax on such property by contract, by agreement, by the terms of the trust instrument, or otherwise by law. The provisions of this section shall be applicable to any such transfer, regardless of when the transfer is made.
R.I. Gen. Laws § 44-38-2 — RI Code / Title 44 / Chapter 44-38 / Section 44-38-2
§ 44-38-2. Energy conservation grant.
Status: in_force

An owner or renter of a residential dwelling where the dwelling is the owners or renters principal residence, and where the owner is age sixty-five (65) or over and who is not required under provisions of existing tax law to file with the Rhode Island department of revenue, division of taxation, a state income tax return or a federal income tax return with the internal revenue service or who does not receive a tax rebate for energy conservation, is eligible for a one time energy conservation grant of fifty percent (50%) of any sums expended for the purchase and installation of energy conservation items as prescribed in § 44-38-3 for use in the dwelling. The grant shall not exceed two hundred dollars ($200).
R.I. Gen. Laws § 44-23-40 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-40
§ 44-23-40. Information furnished to foreign tax officials.
Status: in_force

If the proof is not filed with a probate court in this state as provided by § 44-23-39, the clerk of the probate court shall immediately notify by mail the official or body of the state of domicile charged with the administration of the death tax laws of that state with respect to the estate, and shall present in the notification, so far as is known to the clerk: (1) the name, date of death and last domicile of the decedent; (2) the name and address of the executor or administrator; (3) a summary of the values of the real estate, tangible personalty, and intangible personalty, wherever situated, belonging to the decedent at the time of his or her death; and (4) the fact that the executor or administrator has not previously filed the proof required by § 44-23-39. The clerk shall also attach to the notification a copy of the will of the decedent, if the decedent died testate, or if the decedent died intestate, a list of his or her heirs and next of kin, so far as is known to the clerk. For each copy of the notice, the probate clerk furnishing the information shall be paid out of any money appropriated for expenses of tax administration the fees provided in § 44-23-7.
R.I. Gen. Laws § 44-1-26 — RI Code / Title 44 / Chapter 44-1 / Section 44-1-26
§ 44-1-26. Reciprocal enforcement of tax liabilities between this state and other states.
Status: in_force

(a) At the request of the tax administrator, the attorney general of this state may bring suit, in the name of this state or in the name of the tax administrator, in the appropriate court of any other state to collect any tax legally due this state; and any political subdivision of this state or its appropriate officer, acting in its behalf, may bring suit in the appropriate court of any other state to collect any tax legally due to that political subdivision.

(b) The courts shall recognize and enforce liabilities for taxes similar to the taxes imposed by this state and lawfully imposed by any other state, or its political subdivision, which extends a like comity to this state, and the authorized officer of any other state, or its political subdivision, may sue for the collection of the taxes in the courts of this state. A certificate by the secretary of state of the other state that the officer suing for the collection of the tax is authorized to collect the taxes is conclusive proof of the authority. A certificate by the tax administrator that the tax of the other state or its political subdivision is similar to a tax imposed by this state is prima facie evidence of the similarity.

(c) For the purposes of this section, the words tax and taxes include interest and penalties due under any taxing statute, and liability for the interest or penalties, or both, due under a taxing statute of another state, or its political subdivision, is recognized and enforced by the courts of this state to the extent that the laws of the other state permit the enforcement in its courts of liability for the interest or penalties or both, due under the tax laws of this state or any political subdivision of this state.
R.I. Gen. Laws § 44-67-11 — RI Code / Title 44 / Chapter 44-67 / Section 44-67-11
§ 44-67-11. Method of payment and deposit of surcharge.
Status: in_force

(a) Payments required by this chapter shall be made by electronic transfer of monies to the general treasurer for deposit in the general fund.

(b) The general treasurer is authorized to establish necessary accounts and to take all steps necessary to facilitate the electronic transfer of monies. Upon request of the tax administrator the general treasurer shall provide the tax administrator a record of any such monies transferred and deposited.
R.I. Gen. Laws § 44-9-13.1 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-13.1
§ 44-9-13.1. Tax title holders  Filing required statements.
Status: in_force

Prior to receiving a deed, whoever has purchased a title to land under a sale for nonpayment of taxes or other assessment, shall file with the treasurer of the city or town and in the registry of deeds of the city or town a statement of his or her residence and place of business, with the street and number, if any. That person, who is not a resident of the city or town where the tax sale is held, shall also appoint an agent residing within the state, authorized to release the land. He or she shall also file the statement required by this section in which he or she shall also state the name of the agent and his or her residence and place of business, with the street number, if any. Whenever a person holding tax title changes his or her residence or place of business or agent, he or she shall file a new certificate. Tender of payment to, and service of process upon, the agent shall be sufficient tender to, or service upon, the holder of the tax title.
R.I. Gen. Laws § 44-9-1.1 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-1.1
§ 44-9-1.1. Cumberland Hill fire district tax liens.
Status: in_force

(a) Taxes assessed against any person by the Cumberland Hill fire district for either personal property or real estate shall constitute a lien on the real estate. The lien shall arise and attach as of the date of assessment of the taxes, as defined in § 44-5-1.

(b) The lien shall be superior to any other lien, encumbrance or interest in the real estate, whether by way of mortgage, attachment, or otherwise, except easements and restrictions.

(c) Every deed or mortgage presented for recording in connection with property located in the Cumberland Hill fire district shall be accompanied by a certificate issued by the Cumberland Hill fire district stating that all outstanding taxes assessed against the property by the Cumberland Hill fire district have been paid.
R.I. Gen. Laws § 44-49-7 — RI Code / Title 44 / Chapter 44-49 / Section 44-49-7
§ 44-49-7. Pharmaceuticals.
Status: in_force

Nothing in this chapter shall require persons lawfully in possession of a controlled substance to pay the tax required under this chapter.
R.I. Gen. Laws § 44-20-13.2 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-13.2
§ 44-20-13.2. Tax imposed on other tobacco products, smokeless tobacco, cigars, pipe tobacco products, and electronic nicotine-delivery products.
Status: in_force

(a) A tax is imposed on all other tobacco products, smokeless tobacco, cigars, pipe tobacco products, and electronic nicotine-delivery system products sold, or held for sale in the state by any person, the payment of the tax to be accomplished according to a mechanism established by the administrator, division of taxation, department of revenue. The tax imposed by this section shall be as follows:

(1) For all other tobacco products, smokeless tobacco, cigars, and pipe tobacco products, at the rate of eighty percent (80%) of the wholesale cost of other tobacco products, cigars, pipe tobacco products, and smokeless tobacco other than snuff.

(2) Notwithstanding the eighty percent (80%) rate in subsection (a)(1) of this section, in the case of cigars, the tax shall not exceed fifty cents ($.50) for each cigar.

(3) At the rate of one dollar ($1.00) per ounce of snuff, and a proportionate tax at the like rate on all fractional parts of an ounce thereof. Such tax shall be computed based on the net weight as listed by the manufacturer; provided, however, that any product listed by the manufacturer as having a net weight of less than 1.2 ounces shall be taxed as if the product has a net weight of 1.2 ounces.

(4) Effective January 1, 2025:

(i) For electronic nicotine-delivery system products that are prefilled, sealed by the manufacturer, and not refillable, at the rate of fifty cents per milliliter ($0.50/mL) of the e-liquid and/or e-liquid products contained therein; and

(ii) For any other electronic nicotine-delivery system products, at the rate of ten percent (10%) of the wholesale cost of such products, whether or not sold at wholesale, and if not sold, then at the same rate upon the use by the wholesaler.

(iii) Existing Inventory Floor Tax. For all electronic nicotine-delivery system products held by licensed electronic nicotine-delivery system products retailers as of January 1, 2025: Each person engaging in the business of selling electronic nicotine-delivery system products at retail in this state shall pay a tax measured by the volume of e-liquid and/or e-liquid products contained in electronic nicotine-delivery system products that are prefilled, sealed by the manufacturer, and not refillable and the wholesale cost of all other electronic nicotine-delivery system products held by the person in this state at 12:01 a.m. on January 1, 2025, and is computed for electronic nicotine-delivery system products that are prefilled, sealed by the manufacturer, and not refillable, at the rate of fifty cents per milliliter ($0.50/mL) of the e-liquid and/or e-liquid products contained therein and for any other electronic nicotine-delivery system products at the rate of ten percent (10%) of the wholesale cost of such products on January 1, 2025. Each person subject to the payment of the tax imposed by this section shall, on or before January 16, 2025, file a return, under oath or certified under the penalties of perjury, with the administrator on forms furnished by the administrator, showing the volume of e-liquid and/or e-liquid products contained in electronic nicotine-delivery system products which are prefilled, sealed by the manufacturer, and not refillable and the wholesale cost of all other electronic nicotine-delivery system products in that persons possession in this state at 12:01 a.m. on January 1, 2025, as described in this section, and the amount of tax due, and shall at the time of filing the return pay the tax to the administrator. Failure to obtain forms shall not be an excuse for the failure to make a return containing the information required by the administrator.

(iv) For all electronic nicotine-delivery system products sold by licensed electronic nicotine-delivery system products distributors, manufacturers, and/or importers in Rhode Island as of January 1, 2025: Any person engaging in the business of distributing at wholesale electronic nicotine-delivery system products in this state shall pay a tax measured by the volume of e-liquid and/or e-liquid products contained in electronic nicotine-delivery system products that are prefilled, sealed by the manufacturer, and not refillable computed at the rate of fifty cents per milliliter ($0.50/mL) of the e-liquid and/or e-liquid products contained therein and for all other electronic nicotine-delivery system products at the rate of ten percent (10%) of the wholesale cost of such products.

(b)(1) Prior to January 1, 2025, any dealer having in the dealers possession any other tobacco products with respect to the storage or use of which a tax is imposed by this section shall, within five (5) days after coming into possession of the other tobacco products in this state, file a return with the tax administrator in a form prescribed by the tax administrator. The return shall be accompanied by a payment of the amount of the tax shown on the form to be due. Records required under this section shall be preserved on the premises described in the relevant license in such a manner as to ensure permanency and accessibility for inspection at reasonable hours by authorized personnel of the administrator.

(2) Effective January 1, 2025, all other tobacco products, except for cigars, and electronic nicotine-delivery system products sold at wholesale in Rhode Island must be sold by a Rhode Island licensed distributor, manufacturer, or importer, and purchases of other tobacco products, except for cigars, and/or electronic nicotine-delivery system products, from an unlicensed distributor, manufacturer, or importer are prohibited. Any other tobacco products, except for cigars, and/or electronic nicotine-delivery system products purchased and/or obtained from an unlicensed person shall be subject to the terms of this chapter including, but not limited to, § 44-20-15 and shall be taxed pursuant to this section.

(3) Effective January 1, 2025, any dealer having in the dealers possession any cigars with respect to the storage or use of which a tax is imposed by this section shall, within five (5) days after coming into possession of cigars in this state, file a return with the tax administrator in a form prescribed by the tax administrator. The return shall be accompanied by a payment of the amount of the tax shown on the form to be due. Records required under this section shall be preserved on the premises described in the relevant license in such a manner as to ensure permanency and accessibility for inspection at reasonable hours by authorized personnel of the administrator.

(c) Existing Inventory Floor Tax.

(1) For all nicotine products defined in § 44-20-1 as other tobacco products but not previously taxed as other tobacco products held by licensed retailers as of October 1, 2025: Each person engaging in the business of selling nicotine products at retail in this state shall pay a tax at the rate of eighty percent (80%) of the wholesale cost of such products on October 1, 2025. Each person subject to the payment of the tax imposed by this section shall, on or before October 16, 2025, file a return, under oath or certified under the penalties of perjury, with the administrator on forms furnished by the administrator, showing the wholesale cost of all nicotine products not previously taxed as other tobacco products in that persons possession in this state at 12:01 a.m. on October 1, 2025, as described in this section, and the amount of tax due, and shall at the time of filing the return pay the tax to the administrator. Failure to obtain forms shall not be an excuse for the failure to make a return containing the information required by the administrator.

(2) For all nicotine products defined in § 44-20-1 as other tobacco products but not previously taxed as other tobacco products held by licensed distributors, manufacturers, and/or importers in Rhode Island as of October 1, 2025: Each person engaging in the business of distributing at wholesale nicotine products defined in § 44-20-1 as other tobacco products but not previously taxed as other tobacco products in this state shall pay a tax at the rate of eighty percent (80%) of the wholesale cost of such products on October 1, 2025. Each person subject to the payment of the tax imposed by this section shall, on or before October 16, 2025, file a return, under oath or certified under the penalties of perjury, with the administrator on forms furnished by the administrator, showing the wholesale cost of all nicotine products not previously taxed as other tobacco products in that persons possession in this state at 12:01 a.m. on October 1, 2025, as described in this section, and the amount of tax due, and shall at the time of filing the return pay the tax to the administrator. Failure to obtain forms shall not be an excuse for the failure to make a return containing the information required by the administrator.

(d) The proceeds collected are paid into the general fund.
R.I. Gen. Laws § 44-18-18 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-18
§ 44-18-18. Sales tax imposed.
Status: in_force

A tax is imposed upon sales at retail in this state, including charges for rentals of living quarters in hotels as defined in § 42-63.1-2, rooming houses, or tourist camps, at the rate of six percent (6%) of the gross receipts of the retailer from the sales or rental charges; provided, that the tax imposed on charges for the rentals applies only to the first period of not exceeding thirty (30) consecutive calendar days of each rental; provided, further, that for the period commencing July 1, 1990, the tax rate is seven percent (7%). The tax is paid to the tax administrator by the retailer at the time and in the manner provided. Excluded from this tax are those living quarters in hotels, rooming houses, or tourist camps for which the occupant has a written lease for the living quarters which lease covers a rental period of twelve (12) months or more.
R.I. Gen. Laws § 44-3-27.1 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-27.1
§ 44-3-27.1. Bristol  Certain tax exemptions.
Status: in_force

Each exemption granted on property in the town of Bristol by any of the provisions of this chapter is at the current tax rate or a rate equivalent to twenty dollars ($20.00) per one thousand dollars ($1,000) of valuation, whichever is greater, for each exemption granted to a taxpayer.
R.I. Gen. Laws § 44-20-48 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-48
§ 44-20-48. Appeal to district court.
Status: in_force

Any person aggrieved by any decision of the tax administrator under the provisions of this chapter may appeal the decision within thirty (30) days thereafter to the sixth (6th) division of the district court. The appellant shall at the time of taking an appeal file with the court a bond of recognizance to the state, with surety to prosecute the appeal to effect and to comply with the orders and decrees of the court in the premises. These appeals are preferred cases, to be heard, unless cause appears to the contrary, in priority to other cases. The court may grant relief as may be equitable. If the court determines that the appeal was taken without probable cause, the court may tax double or triple costs, as the case demands; and, upon all those appeals, which may be denied, costs may be taxed against the appellant at the discretion of the court. In no case shall costs be taxed against the state, its officers, or agents. A party aggrieved by a final order of the court may seek review of the order in the supreme court by writ of certiorari in accordance with the procedures contained in § 42-35-16.
R.I. Gen. Laws § 44-40-7 — RI Code / Title 44 / Chapter 44-40 / Section 44-40-7
§ 44-40-7. Cases not involving false or fraudulent return  Determination  Limitation  Filing.
Status: in_force

In a case not involving a false or fraudulent return or failure to file a return, if the administrator determines at any time after the tax is due, but not later than four (4) years after the return is filed, that the tax disclosed in any return required to be filed by this chapter is less than the tax disclosed by the administrators examination, a deficiency shall be determined; provided, that in a case where the federal generation-skipping transfer tax has been increased upon audit of the federal return, the determination may be made at any time within one year after the federal generation-skipping transfer tax has become final. For purposes of this section, a return filed before the last day prescribed by law for filing the return shall be considered as filed on the last day.
R.I. Gen. Laws § 44-25-2 — RI Code / Title 44 / Chapter 44-25 / Section 44-25-2
§ 44-25-2. Exemptions.
Status: in_force

(a) The tax imposed by this chapter does not apply to any instrument or writing given to secure a debt.

(b) The tax imposed by this chapter does not apply to any deed, instrument, or writing wherein the United States, the state of Rhode Island, or its political subdivisions are designated the grantor.

(c) The tax imposed by this chapter does not apply to any deed, instrument, or writing that has or shall be executed, delivered, accepted, or presented for recording in furtherance of, or pursuant to, that certain master property conveyance contract dated December 29, 1982, and recorded in the land evidence records of the city of Providence on January 27, 1983, at 1:30 p.m. in book 1241 at page 849, and relating to the capital center project in the city of Providence.

(d) The qualified sale of a mobile or manufactured home community to a resident-owned organization as defined in § 31-44-1 is exempt from the real estate conveyance tax imposed under this chapter.

(e) No transfer tax or fee shall be imposed by a land trust or municipality upon the acquisition of real estate by the state of Rhode Island or any of its political subdivisions.

(f) Nothing in § 44-25-1 shall be construed to impose a tax upon any grant, assignment, transfer, conveyance, or vesting of any interest, direct or indirect, among owners, members, or partners in any real estate company with respect to an affordable housing development where:

(1) The housing development has been financed in whole or in part with federal low-income housing tax credits pursuant to § 42 of the Internal Revenue Code [26 U.S.C. § 42]; or

(2) At least one of the owners, members, or partners of the company is a Rhode Island nonprofit corporation or an entity exempt from tax under § 501(c)(3) of the Internal Revenue Code, or is owned by a Rhode Island nonprofit corporation or an entity that is exempt from tax under § 501(c)(3) of the Internal Revenue Code, and the housing development is subject to a recorded deed restriction or declaration of land use restrictive covenants in favor of the Rhode Island housing and mortgage finance corporation, the state of Rhode Island housing resources commission, the federal home loan bank or any of its members, or any other state or local government instrumentality under an affordable housing program. No such real estate company shall be an acquired real estate company under this section.
R.I. Gen. Laws § 44-5-8.2 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-8.2
§ 44-5-8.2. Johnston  Tax amnesty period.
Status: in_force

(a) Notwithstanding any other provision in this chapter to the contrary, the town of Johnston may, by ordinance duly enacted, authorize a forty-five (45) day period during fiscal year 2012 during which a waiver of interest and penalties on overdue tangible tax payments and motor vehicle tax payments may be made if all of the following conditions are satisfied by the taxpayer:

(1) The tangible property and/or motor vehicle subject to the overdue payment is the property of the taxpayer and has been for the five (5) years immediately preceding the tax payment which is overdue.

(2) The request for a waiver of interest and penalties is in writing, signed and dated by the taxpayer and must be submitted within the forty-five (45) day waiver period.

(b) Decisions of the tax collector shall be in writing and contain a notice to the town council. If the taxpayer receives an adverse decision from the tax collector, the taxpayer must pay the interest and penalties and may file a claim for reimbursement with the town council within ten (10) days of the decision.

(c) Any request for a waiver of taxes and penalties which meets criteria established by this section pursuant to a duly enacted ordinance shall be granted by the town.
R.I. Gen. Laws § 44-8-4 — RI Code / Title 44 / Chapter 44-8 / Section 44-8-4
§ 44-8-4. Removal of property to advantageous place for sale.
Status: in_force

Any collector may, with the consent of the owner, remove personal property for sale to any city or town or place, where it may be sold to the best advantage, giving notice to the owner, and giving notice as provided by § 44-8-2, in the city or town or place where the sale is to be made.
R.I. Gen. Laws § 44-67-7 — RI Code / Title 44 / Chapter 44-67 / Section 44-67-7
§ 44-67-7. Claims for refund  Hearing upon denial.
Status: in_force

(a) A claim for refund of an overpayment of a surcharge may be filed by a compassion center with the tax administrator at any time within two (2) years after the surcharge has been paid. If the tax administrator determines that a surcharge has been overpaid, the tax administrator shall make a refund with interest from the date of overpayment at the rate provided in § 44-1-7.1.

(b) Any compassion center aggrieved by an action of the tax administrator in determining the amount of any surcharge or penalty imposed under the provisions of this chapter may, within thirty (30) days after the notice of the action was mailed, apply to the tax administrator, for a hearing relative to the surcharge or penalty. The tax administrator shall fix a time and place for the hearing and shall so notify the compassion center.
R.I. Gen. Laws § 44-64-4 — RI Code / Title 44 / Chapter 44-64 / Section 44-64-4
§ 44-64-4. Returns.
Status: in_force

(a) Every provider shall, on or before the twenty-fifth (25th) day of the month following the month that the gross patient revenue is received, make a return to the tax administrator.

(b) The tax administrator is authorized to adopt rules relative to the form of the return and the data it must contain for the correct computation of gross patient revenue and the surcharge. All returns shall be signed by the provider or its authorized representative, subject to the penalties of perjury. If a return shows an overpayment of the surcharge due, the tax administrator shall refund or credit the overpayment to the provider.

(c) The tax administrator, for good cause shown, may extend the time within which a provider is required to file a return. If the return is filed during the period of extension, no penalty or late filing charge may be imposed for failure to file the return at the time required by this chapter, but the provider shall be liable for any interest as prescribed in this chapter. Failure to file the return during the period for the extension shall make the extension null and void.
R.I. Gen. Laws § 44-20-19 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-19
§ 44-20-19. Sales of stamps to distributors.
Status: in_force

The tax administrator shall sell stamps only to licensed distributors at a discount. The distributor remits to the division of taxation ninety-eight and three-fourths percent (98.75%) of the face value of the stamps thereby receiving a discount of one and one-quarter percent (1.25%) of the face value of the stamps. The ninety-eight and three-fourths percent (98.75%) remitted to the tax administrator is paid over to the general revenue. The tax administrator may, in his or her discretion, permit a licensed distributor to pay for the stamps within thirty (30) days after the date of purchase; provided, that a bond satisfactory to the tax administrator in an amount not less than the sale price of the stamps has been filed with the tax administrator conditioned upon payment for the stamps. The tax administrator shall keep accurate records of all stamps sold to each distributor.
R.I. Gen. Laws § 44-20-37 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-37
§ 44-20-37. Seizure and destruction of unstamped cigarettes.
Status: in_force

Any cigarettes found at any place in this state without stamps affixed as required by this chapter are declared to be contraband goods and may be seized by the tax administrator, his or her agents, or employees, or by any deputy sheriff, or police officer when directed by the tax administrator to do so, without a warrant. Any cigarettes seized under the provisions of this chapter shall be destroyed. The seizure and/or destruction of any cigarettes under the provisions of this section does not relieve any person from a fine or other penalty for violation of this chapter.
R.I. Gen. Laws § 44-9-9 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-9
§ 44-9-9. Notice and advertisement of sale.
Status: in_force

Before the sale, the collector shall give notice of the time and place of sale posted in two (2) or more public places in the city or town at least three (3) weeks before the time of the sale. The collector shall also cause to be published in some public newspaper published in the city or town, if there is one, and if there is no public newspaper published in the city or town, then in some public newspaper published in the county, a statement concerning the time and place of sale, the real estate liable for payment of taxes, and the name of the person against whom the real estate was assessed, with a list of the parcel or parcels to be offered for sale by the recorded plat and lot number, or by assessors plat and lot number, or by other adequate description. The newspaper notice giving this full description shall be inserted, once, at least three (3) weeks prior to the date of the advertised sale, and thereafter a weekly formal legal notice, between the date of original advertisement and the time of sale specified in the notice, shall be inserted, stating that the collector will sell at public auction the real estate advertised. The subsequent formal legal notice shall include reference to the original advertisement, which gave a full description. Whenever an advertised tax sale is continued or postponed, a formal legal notice giving the new date shall be inserted at least one week prior to the new date. Any notice of sale shall inform any party entitled to notice of its right of redemption and shall explain to such party the manner in which said right shall be exercised and inform said party of the penalties and forfeiture that may occur if the right of redemption is not exercised.
R.I. Gen. Laws § 44-3-39 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-39
§ 44-3-39. Middletown  Exemption of persons over the age of 65.
Status: in_force

(a) Notwithstanding any other provisions of a general or special law to the contrary, the town council of the town of Middletown is authorized to fix, by ordinance or resolution, the amount of exemptions with respect to the assessed value from local taxation on taxable real property situated in the town, owned and occupied by any person over the age of sixty-five (65) years, whether the real property is income-producing or not.

(b) The exemption shall be in an amount established by the town council, including a complete exemption, and under conditions specified by the town council including income and/or property value limitations.
R.I. Gen. Laws § 44-7-2 — RI Code / Title 44 / Chapter 44-7 / Section 44-7-2
§ 44-7-2. Duty of collector to collect and pay over.
Status: in_force

The collector shall collect all taxes levied by the city or town by the time directed for the payment of the taxes according to law, and shall pay over the taxes to the city or town treasurer by the time limited for the payment.
R.I. Gen. Laws § 44-67-3 — RI Code / Title 44 / Chapter 44-67 / Section 44-67-3
§ 44-67-3. Imposition of surcharge  Compassion centers.
Status: in_force

A surcharge at a rate of four percent (4.0%) shall be imposed upon the net patient revenue received each month by every compassion center. Every compassion center shall pay the monthly surcharge to the tax administrator no later than the twentieth (20th) day of the month following the month that the net patient revenue was received. This surcharge shall be in addition to any other authorized fees that have been assessed upon a compassion center.
R.I. Gen. Laws § 44-5-13.37 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.37
§ 44-5-13.37. Assessment and taxation of new real estate construction and new lots in the town of Warren.
Status: in_force

(a) Completed new construction of real estate in the town of Warren completed after any assessment date is liable for the payment of municipal taxes from the date the certificate of occupancy is issued or the date on which the new construction is first used for the purpose for which it was constructed, whichever is earlier, prorated for the assessment year in which the new construction is completed. New lots created after the assessment date will be assessed and prorated as of the date of recording of the plat containing those lots. The prorated tax is computed on the basis of the rate of tax applicable with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building official issuing the certificate shall, within ten (10) days after issuing the certificate, notify the assessor of the issuance of the certificate of occupancy.

(c) The planning department shall notify the assessor within ten (10) days of the recording of the plat containing new lots.

(d) Not later than ninety (90) days after receipt by the assessor of the notice from the building inspector or from a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate the amount from the date of issuance of the certificate of occupancy or the date on which the new construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as so prorated to the tax roll for the immediately preceding assessment date and shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(e) Not later than ninety (90) days after receiving notice that a plat containing a new lot or lots has been recorded, the assessor will assess the new lot as if the lot had been in existence on the immediately preceding assessment date. However, the assessor shall prorate the amount from the date of recording of the plat containing the new lot.

(f) Any person claiming to be aggrieved by the action of the assessor under this section may appeal to the assessment board of review within sixty (60) days from notification of the additional assessment or to superior court as provided.

(g) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the owner based upon an amount prorated by the assessor. The tax is due and payable and collectible as other municipal taxes, tax is due and payable in an initial or single installment due and payable not sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular installments, as they are due and payable, and the several installments of a tax due and payable are equal.

(h) Nothing in this section authorizes the collection of taxes twice in respect of the land upon which the new construction is located.

(i) This section applies only to taxes levied and properly assessed in the town of Warren.
R.I. Gen. Laws § 44-45-2 — RI Code / Title 44 / Chapter 44-45 / Section 44-45-2
§ 44-45-2. Legislative findings.
Status: in_force

The general assembly finds and declares that the following conditions confront Rhode Island at this time:

(1) In 1982, the governors advisory commission to study the financial operations of state and local governments found that when the state and local tax system is viewed in its totality, it becomes clear that property tax relief and replacement is needed.

(2) Rhode Island has a serious over reliance on the property tax, as evidenced by the facts that:

(i) Rhode Islanders paid forty-nine dollars and ninety-two cents ($49.92) per capita in property tax collections in fiscal year 1983, compared to a U.S. average of thirty-four dollars and seventy-one cents ($34.71), ranking this state sixth highest in the nation;

(ii) Per one thousand dollars ($1,000) of personal income, property tax collections in Rhode Island equaled five hundred and thirty-seven dollars ($537) that year, compared to a three hundred and eighty-one dollar ($381) U.S. average, placing the state ninth highest nationally; and

(iii) Rhode Islands cities and towns derived fifty-eight and nine-tenths percent (58.9%) of their own-source local general revenue from the property tax in fiscal year 1983, compared to an average of only twenty-eight and eight-tenths percent (28.8%) for all the states.

(3) In 1983-84, Rhode Island ranked only forty-third nationally in terms of state support for public elementary and secondary school, providing only thirty-six percent (36%) of these revenues.

(4) The state educational operations aid formula should be gradually increased until the state and municipalities equally share the cost of providing local education. The general assembly remains committed to that objective and intends to pursue that objective aggressively upon receipt and consideration of the final report of the joint legislative committee to establish a permanent education foundation aid formula in accordance with § 16-7.2-2 of the general laws.

(5) The state should also share a greater portion of its economically sensitive growth taxes with its cities and towns in order to further shift the burden of funding essential municipal services from the property tax.

(6) The growth in property tax levies should be capped in accordance with § 44-5-2 of the general laws as a quid pro quo for receiving increased state aid to reduce reliance on the property tax.

(7) Cities and towns should be assisted in their efforts to control school and municipal expenditures by appropriately amending state arbitration and school budgeting laws.
R.I. Gen. Laws § 44-19-27.1 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-27.1
§ 44-19-27.1. Examination of taxpayers records  Witnesses.
Status: in_force

The tax administrator and his or her agents for the purpose of ascertaining the correctness of any return, report, or other statement required to be filed under chapters 18 or 19 of this title or by the tax administrator under those chapters, or for the purpose of determining the amount of any tax imposed under the provisions of those chapters, may examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, report, or other statement, and may require the attendance of the person executing the return, report, or other statement, or of any officer or employee of any taxpayer, or the attendance of any other person, and may examine the person under oath respecting any matter which the tax administrator or his or her agent deems pertinent or material in determining the liability of any person to a tax imposed under the provisions of chapters 18 or 19 of this title.
R.I. Gen. Laws § 44-5-32 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-32
§ 44-5-32. Execution and filing of assessment.
Status: in_force

The assessors, on completing an assessment, shall date and sign it and deposit it in the office of the city or town clerk.
R.I. Gen. Laws § 44-9-45 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-45
§ 44-9-45. Jurisdiction of proceedings to establish title  Practice and procedure.
Status: in_force

The superior court shall have jurisdiction of petitions under §§ 44-9-40  44-9-44 and, except as provided in this chapter, practice and procedure under these sections shall conform as nearly as possible to the superior court practice, rules, regulations, and procedure.
R.I. Gen. Laws § 44-40-6 — RI Code / Title 44 / Chapter 44-40 / Section 44-40-6
§ 44-40-6. Amended return  Filing  Increase or decrease.
Status: in_force

If, after the filing of a duplicate return, the federal authorities shall increase or decrease the amount of the federal generation-skipping transfer tax, an amended return shall be filed with the administrator showing all changes made in the original return and the amount of increase or decrease in the federal generation-skipping transfer tax.
R.I. Gen. Laws § 44-5-11.2 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-11.2
§ 44-5-11.2. Purpose of training and certification provisions.
Status: in_force

The purpose of §§ 44-5-11.1  44-5-11.3 is to provide a resource to local tax assessors which would improve the methods of property tax assessments; provide for increased capability in the annual maintenance of assessments; integrate technological innovations in property tax administration; and, substantially reduce the cost of required revaluations.
R.I. Gen. Laws § 44-13-36 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-36
§ 44-13-36. Public service corporation tax included in utility rates.
Status: in_force

Every corporation whose principal business is manufacturing, selling, distributing and/or transmitting electricity or heating gas shall directly reflect in its rates charged for the electricity or gas used in the manufacturing process, as defined in § 44-18-30(7), the actual public service corporation tax rates in effect for those sales of electricity and gas.
R.I. Gen. Laws § 44-26-5 — RI Code / Title 44 / Chapter 44-26 / Section 44-26-5
§ 44-26-5. Credit against tax.
Status: in_force

All payments of any advance or any installment payment, for any taxable year is allowed as a credit to the corporation against the tax imposed upon the corporation for the taxable year under the provisions of any of the chapters enumerated in § 44-26-1 or any act or acts in lieu of § 44-26-1, and under any act or acts in addition to or amendment of § 44-26-1.
R.I. Gen. Laws § 44-1-27 — RI Code / Title 44 / Chapter 44-1 / Section 44-1-27
§ 44-1-27. Uncollectible checks.
Status: in_force

Whenever any taxpayer liable for the payment of any tax, interest, penalty, or other charge imposed under the provisions of any law administered by the tax administrator presents or causes to be presented a check to the tax administrator or to his or her agent or representative in payment of the tax, interest, penalty, or charge, and the check is returned as uncollectible, the tax administrator shall charge a fee of ten percent (10%) of the face amount of the check, plus any protest fees, to the taxpayer to cover the costs of its collection, which fee is in addition to any interest and penalty charge imposed under the provisions of the law; provided, that the amount of the fee imposed is not less than ten dollars ($10.00) nor exceed one hundred dollars ($100); and provided, further, that the tax administrator shall not charge the fee unless the tax administrator or his or her agent or representative has notified the taxpayer by mail that the check was returned as uncollectible and makes demand in the notice that full payment of the amount of the check be made within ten (10) days of the date of the giving of the notice, and the taxpayer fails to make the payment within the period.
R.I. Gen. Laws § 44-72-9 — RI Code / Title 44 / Chapter 44-72 / Section 44-72-9
§ 44-72-9. Tax on available information  Interest on delinquencies  Penalties  Collection powers.
Status: in_force

If any taxpayer shall fail to file a return within the time required by this chapter, or shall file an insufficient or incorrect return, or shall not pay the tax imposed by this chapter when it is due, the tax administrator shall assess the tax upon the information as may be available, which shall be payable upon demand and shall bear interest at the annual rate provided by § 44-1-7, from the date when the tax should have been paid. If any part of the tax not paid is due to negligence or intentional disregard of the provisions of this chapter, a penalty of ten percent (10%) of the amount of the determination shall be added to the tax. The tax administrator shall collect the tax with interest in the same manner and with the same powers as are prescribed for collection of taxes in this title.
R.I. Gen. Laws § 44-5-27 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-27
§ 44-5-27. Exclusiveness of remedy by petition.
Status: in_force

The remedy provided in § 44-5-26 is exclusive if the taxpayer owned or possessed any ratable estate at all, except that, in a proper case, the taxpayer may invoke the equity jurisdiction of the superior court; provided, that the complaint is filed within three (3) months after the last day appointed for the payment, without penalty, of the tax, or the first installment of the tax, if it is payable in installments. A taxpayer alleging an illegal or void tax assessment against him or her is confined to the remedies provided by § 44-5-26, except that the taxpayer is not required to file an appeal with the local assessor.
R.I. Gen. Laws § 44-57-11 — RI Code / Title 44 / Chapter 44-57 / Section 44-57-11
§ 44-57-11. Enforcement.
Status: in_force

(a) Applicants actions which are cause for revocation of solar tax credit. (1) A system certification may be revoked if the director finds that: (i) The applicant obtained the system certification by fraud or misrepresentation; (ii) The verification form was fraudulent or misrepresented by the taxpayer; (iii) The renewable energy system has not been installed or operated in substantial compliance with the plans, specifications, or procedures specified in the application or certification, such as: (A) Failure to comply with required codes or obtain required permits or inspections; (B) Return of the renewable energy system to the seller or installer for a refund; or (C) Sale or removal of the device so that it no longer operates on the property of the applicant; or (iv) The applicant refuses to allow the state energy office to inspect the renewable energy system after a reasonable written request by the state energy office. A reasonable request shall allow applicant to choose a day within three (3) weeks of the request from the state energy office. (2) Following revocation, the applicant shall forfeit the tax credit, and the division of taxation shall proceed to collect any taxes due from the taxpayer because of this forfeiture.

(b) Contractors actions which are cause for revocation of contractors certification. (1) A contractor certification may be revoked if the director finds that the system certification or the contractor certification was obtained by fraud or misrepresentation by the contractor. The director may find that fraud or misrepresentation occurred if the director finds false statements were made regarding the contractors licenses held, products or warranties carried, range of product cost, personnel employed in the business, or any other statement made in application for contractor certification. (2) A contractor certification may be revoked if the director finds that the contractors performance regarding sales or installation of the renewable energy system for which the contractor is issued a certificate does not meet industry standards. The director may find that the contractors performance does not meet industry standards under the following conditions: (i) The contractor is not registered with the contractors registration board or does not carry the required level of insurance; (ii) The contractor fails to obtain the required state or local permits required to install the renewable energy system; (iii) The contractor fails to install the renewable energy system in compliance with standards adopted under this chapter; (iv) The contractor fails to install the renewable energy system in a workmanlike manner; (v) The contractor fails to install the renewable energy system to comply with manufacturers published specifications; (vi) The contractor fails to honor contract provisions when there is no legitimate excuse for nonperformance of the obligation; or (vii) The contractor fails to honor a warranty which the contractor is contractually obligated to perform; and (viii) The contractor fails to make corrections to remedy failure to comply with paragraphs (i) through (vii) of this subdivision requested by the state energy office within thirty (30) days of written notification from the state energy office of the problem, unless a time extension is granted by the state energy office; or (ix) A tax credit for a renewable energy system sold or installed under the contractor certification is ordered revoked under this section; or (x) New information indicates that the renewable energy system installed under the contractor certification does not meet eligibility requirements. (3) A contractor certificate may be revoked if the director finds that the contractor misrepresented to the customer either the tax credit program or the nature of the renewable energy system. The director may find that the contractor has misrepresented the tax credit program or the renewable energy system under the following conditions: (i) The contractor has provided false or misleading information to the customer regarding the availability of the tax credit, amount and nature of the tax credit, procedures for tax credit application, eligibility standards for credit, or any other misleading information about the program; (ii) The contractor has misrepresented the nature of the performance of the renewable energy system; (iii) The contractor has misrepresented the cost of the system. For example, the contractor omits costs in the contract for features necessary for basic installation and/or operation of the system and/or to comply with the renewable energy system eligibility; or (iv) The contractor has misrepresented a competitors product or service; and (v) The contractor fails to make corrections requested, in writing, by the state energy office to remedy violations of paragraphs (i) through (iv) of this subdivision within thirty (30) days unless more time is allowed by the state energy office, or the contractor fails to remedy the construction and/or warranty claim as directed by order of the contractors registration board.
R.I. Gen. Laws § 44-43-7 — RI Code / Title 44 / Chapter 44-43 / Section 44-43-7
§ 44-43-7. Rules and regulations.
Status: in_force

The tax administrator is authorized and empowered to make rules and regulations that he or she may deem necessary for the proper administration and enforcement of this chapter, excepting those matters committed by § 44-43-1(2) and (6) to the supervision of the Rhode Island economic development corporation.
R.I. Gen. Laws § 44-9-30 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-30
§ 44-9-30. Decree barring redemption.
Status: in_force

If a default is entered under § 44-9-28, or if redemption is not made within the time and upon the terms fixed by the court under § 44-9-29, or if at the time fixed for the hearing the person claiming the right to redeem does not appear to urge his or her claim, after having filed a timely answer, or if upon hearing the court determines that the facts shown do not entitle the person to redeem, a decree shall be entered which shall forever bar all rights of redemption.
R.I. Gen. Laws § 44-49-9 — RI Code / Title 44 / Chapter 44-49 / Section 44-49-9
§ 44-49-9. Tax rate.
Status: in_force

A tax is imposed on controlled substances as defined in § 44-49-2 at the following rates:

(1) On each gram of controlled substance, or portion of a gram, two hundred dollars ($200); or

(2) On each ten (10) dosage units of a controlled substance that is not sold by weight, or portion of the dosage units, four hundred dollars ($400).
R.I. Gen. Laws § 44-51-4 — RI Code / Title 44 / Chapter 44-51 / Section 44-51-4
§ 44-51-4. Returns.
Status: in_force

(a) Every provider shall on or before the twenty-fifth (25th) day of the month following the month of receipt of gross patient revenue make a return to the tax administrator.

(b) The tax administrator shall adopt rules, pursuant to this chapter, relative to the form of the return and the data which it must contain for the correct computation of gross patient revenue and the assessment upon that amount. All returns shall be signed by the provider or by its authorized representative, subject to the pains and penalties of perjury. If a return shows an overpayment of the assessment due, the tax administrator shall refund or credit the overpayment to the provider.

(c) For good cause, the tax administrator may extend the time within which a provider is required to file a return, and if the return is filed during the period of extension no penalty or late filing charge may be imposed for failure to file the return at the time required by this chapter, but the provider may be liable for interest as prescribed in this chapter. Failure to file the return during the period for the extension shall void the extension.
R.I. Gen. Laws § 44-18-11 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-11
§ 44-18-11. Storage or use for export.
Status: in_force

Storage and use do not include the keeping, retaining, or exercising of any right or power over tangible personal property shipped or brought into this state for the purpose of subsequently transporting the property outside of the state for use solely outside of the state, or for the purpose of being processed, fabricated, or manufactured into, attached to, or incorporated into other tangible personal property to be transported outside of the state and used solely outside of the state.
R.I. Gen. Laws § 44-33-15 — RI Code / Title 44 / Chapter 44-33 / Section 44-33-15
§ 44-33-15. Appeals.
Status: in_force

Any person aggrieved by the decision of the tax administrator denying in whole or in part relief claimed under this chapter, except when the denial is based upon late filing of claim for relief or is based upon a redetermination of rent constituting property taxes accrued as not at arms length, may appeal the decision of the tax administrator to the sixth division of the district court by filing a petition within thirty (30) days after the denial.
R.I. Gen. Laws § 44-3-69 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-69
§ 44-3-69. Tax exemptions in the city of Woonsocket.
Status: in_force

(a) Notwithstanding any exemption granted by any of the provisions of this chapter, the city council of the city of Woonsocket may establish, by ordinance, exemptions from taxation of real and personal property.

(b) The city council shall determine the eligibility for each exemption but shall not be any more restrictive than as defined in § 44-3-4, § 44-3-4.2, or § 44-3-5. Eligibility may include a requirement that the recipient of the exemption own and occupy the real property.

(c) Permitted exemptions shall include, but not be limited to: elderly with income requirements, visually impaired, veteran, widow/widower of veteran, Gold Star Parent, or one hundred percent (100%) service-connected disabled veteran.

(d) Exemptions shall be established as dollars of valuation in one thousand dollars ($1,000) multiples.

(e) Each exemption granted on real and personal property by any of the provisions of this section, is at a rate equivalent to twenty dollars ($20.00) per one thousand dollars ($1,000) of valuation for each exemption granted to a taxpayer.
R.I. Gen. Laws § 44-5-13.41 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.41
§ 44-5-13.41. Woonsocket  Assessment and taxation of new real estate construction.
Status: in_force

(a) Completed new construction of real estate, including manufactured homes or dwellings or living units on leased land, in the city of Woonsocket completed after any assessment date is liable for the payment of municipal taxes from the date the certificate of use and occupancy is issued or the date on which the new construction is first used for the purpose for which it was constructed, whichever is the earlier, prorated for the assessment year in which the new construction is completed. The prorated tax is computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building official issuing the certificate shall, within ten (10) days after issuing the certificate, notify the assessor in writing of the issuance of the certificate of use and occupancy.

(c)(1) Not later than ninety (90) days after receipt by the assessor of the notice from the building official or after a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate that amount from the date of issuance of the certificate of use and occupancy or the date on which the new construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as so prorated to the tax roll for the immediately preceding assessment date and shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(2) In a property revaluation year, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date, shall prorate that amount from the date of issuance of the certificate of use and occupancy or the date on which the new construction was first used for the purpose for which it was constructed, to the assessment date immediately following, and shall add the increment as prorated to the tax roll for the immediately preceding assessment date not later than forty-five (45) days after the date the tax roll is certified, or forty-five (45) days after receipt by the assessor of the notice from the building official or after a determination by the assessor that the new construction is being used for the purpose for which it was constructed.

(d) Any person claiming to be aggrieved by the action of the assessor under this section may appeal to the assessment board of review within sixty (60) days from notification of the additional assessment or to superior court as provided.

(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten (10) days thereafter, mail or hand a bill to the owner based upon an amount prorated by the assessor. The tax is due and payable and collectible as other municipal taxes and subject to the same liens and processes of collection; provided that, the tax is due and payable in an initial or single installment due and payable not sooner than thirty (30) days after the date the bill is mailed or handed to the owner, and in any remaining, regular installments, as they are due and payable, and the several installments of a tax so due and payable are equal.

(f) Nothing in this section authorizes the collection of taxes twice in respect of the land upon which the new construction is located.

(g) This section applies only to taxes levied and property assessed in the city of Woonsocket.
R.I. Gen. Laws § 44-3-16 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-16
§ 44-3-16. Elderly  Freeze of tax rate and valuation.
Status: in_force

(a) The city or town councils of the various cities and towns except the towns of West Warwick, Exeter, Coventry and Bristol may provide, by ordinance, for the freezing of the rate and valuation of taxes on real property located therein to any person who is sixty-five (65) years or older or to any person who is totally and permanently disabled regardless of age and who does not have income from all sources in excess of four thousand dollars ($4,000) per year, or in the case of the town of Johnston to any person who is sixty-five (65) years or older or to any person who is totally and permanently disabled regardless of age and who does not have income from all sources in excess of six thousand dollars ($6,000) per year, and a total income of seventy-two hundred dollars ($7,200) for two (2) or more persons living in that dwelling, or in the case of the city of Cranston to any person who is sixty-five (65) years or older or to any person who is totally and permanently disabled regardless of age and who does not have income from all sources in excess of twenty thousand dollars ($20,000) per year, or a lesser figure as determined by the city council of the city of Cranston and a total income of twenty-three thousand dollars ($23,000), or a lesser figure as determined by the city council of the city of Cranston, for two (2) or more persons living in that dwelling; provided, that the freeze of rate and valuation on real property applies only to owner occupied single or two-family (2) dwellings in which the person resides; and provided, further, that the exemption is not allowed unless the person entitled to it has presented to the assessors, on or before the last day on which sworn statements may be filed with the assessors for the year for which the tax freeze is claimed, or for taxes assessed December 31, 2009, the deadline is April 15, 2010, evidence that he or she is entitled, which evidence shall stand as long as his or her legal residence remains unchanged. The exemptions shall be in addition to any other exemption provided by law, and provided, further, that the real estate is not taken from the tax rolls and is subject to the bonded indebtedness of the city or town.

(b)(1) The town council of the town of West Warwick may provide, by ordinance, for a schedule of exemptions from the assessed valuation on real property located there for any person who is sixty-five (65) years or older or to any person who is totally and permanently disabled regardless of age, which exemption schedule is based upon gross annual income from all sources as follows:

(i) An exemption of up to one thousand dollars ($1,000) for those having a gross annual income from all sources of $0 to $15,000;

(ii) An exemption of up to eight hundred dollars ($800) for those having a gross annual income from all sources of $15,001 to $20,000;

(iii) An exemption of up to six hundred dollars ($600) for those having a gross annual income from all sources of $20,001 to $25,000;

(iv) An exemption of up to four hundred dollars ($400) for those having a gross annual income from all sources of $25,001 to $30,000;

(v) An exemption of up to three hundred dollars ($300) for those having a gross annual income from all sources of $30,001 to $35,000;

(vi) An exemption of up to two hundred dollars ($200) for those having a gross annual income from all sources of thirty-five thousand and one dollar ($35,001) to forty thousand dollars ($40,000);

(vii) An exemption of up to one hundred fifty dollars ($150) for those having a gross annual income from all sources of forty thousand and one dollar ($40,001) to forty-five thousand dollars ($45,000).

(2) Provided, that the exemption schedule applies only to single family dwellings in which the person resides; provided, further, that the person acquired the property for actual consideration paid or inherited the property; provided, further, that the person has resided in the town of West Warwick for a period of three (3) years ending with the date of assessment for the year for which exemption is claimed; and provided, further, that the exemption is not allowed unless the person entitled to it has presented to the assessors, on or before the last day on which sworn statements may be filed with the tax assessor for the year for which the exemption is claimed, evidence that he or she is entitled, which evidence shall stand as long as his or her residence remains unchanged. In the case of married persons, the age requirement will be met as soon as either the husband or wife reaches the age of sixty-five (65) years and in the event the husband passes away, a widow sixty-two (62) years of age to sixty-five (65) years of age is allowed the exemption as long as she remains unmarried.

(3) Those persons granted tax relief under chapter 255 of the Public Laws of 1972 have the option of retaining their current tax freeze or abandoning it to seek relief under this subsection.

(c) The town council of the town of Coventry may, by ordinance, exempt from taxation the real property and/or mobile homes situated in the town which is owned and occupied as the principal residence, by any one or more persons sixty-five (65) years of age or over or by one who is totally and permanently disabled, regardless of age, domiciled in the town of Coventry, upon terms and conditions that may be established by the town council in the ordinance. The exemption is for taxes assessed December 31, 1975, and subsequent years. Any ordinance adopted by the town council pursuant to the provisions of this subsection and subsections (d) and (e) may be amended at any time and from time to time by the town council or any successor town council.

(d) The town council of the town of Coventry may, by ordinance, exempt from taxation the real property situated in the town, owned and occupied by any person, who is a veteran as defined in §44-3-4, totally and permanently disabled or over the age of sixty-five (65) years, which exemption is in an amount not exceeding nine thousand dollars ($9,000) of valuation, retroactive to real property assessed on December 31, 1978, and which exemption is in addition to any and all other exemptions from taxation to which the person may be entitled. The exemption is applied uniformly, and without regard to ability to pay, provided, that only one exemption is granted to cotenants, joint tenants, and tenants by the entirety, even though all of the cotenants, joint tenants, and tenants by the entirety are veterans, totally and permanently disabled, or sixty-five (65) years of age or over. The exemption applies to a life tenant who has the obligation for the payment of the tax on the real property.

(e) The town council of the town of Coventry is authorized in the ordinance or ordinances to provide that any person who obtains an exemption pursuant to the ordinance to which the person is not entitled by the filing or making of any false statement or the proffering of any document or other writing known by the person to have been altered, forged, or to contain any false or untrue information is liable to the town of Coventry for an amount equal to double the amount of reduction in taxes resulting from the exemption, which amount is recoverable by the town in a civil action.

(f) The town council of the town of Exeter may provide, by ordinance, for the freezing of the rate and valuation of taxes on real property located in the town to any qualified person who is sixty-five (65) years or older regardless of income, or to any person who is totally and permanently disabled regardless of age, and income, provided, that the freeze of rate and valuation on real property applies only to single family dwellings in which the person resides; and provided, further, that the person acquired the property for actual consideration paid or inherited the property; and provided that the qualified person has presented to the assessors, on or before the last day on which sworn statements may be filed with the assessors for the year for which the exemption is claimed, evidence that he or she is entitled, which evidence shall stand as long as his or her legal residence remains unchanged. The stabilization of resulting tax assessments shall be subject to reasonable definitions, terms and conditions as may otherwise be prescribed by ordinance. The exemption is in addition to any other exemption provided by law, and provided, further, that the real estate is not taken from the tax rolls and is subject to the bonded indebtedness of the town.

(g)(1)(i) The town council of the town of Bristol may provide, by ordinance, for the freezing of the rate and valuation of taxes on real property located there to any person who is sixty-five (65) years or older, or if not sixty-five (65) or older, the taxpayers spouse who is domiciled with him or her, is sixty-five (65) or older; who is fifty (50) years or older and who is the widow or widower of a taxpayer who, prior to death, had qualified for, and was entitled to relief under this subsection and who was domiciled with the decedent taxpayer on the date of death or to any person who is totally and permanently disabled regardless of age. The taxpayer shall reside in the town of Bristol for one year prior to filing the claim for relief.

(ii) To qualify for relief, the taxpayer shall have adjusted gross income, as the term is defined for federal income tax purposes, for the preceding calendar year of less than ten thousand dollars ($10,000).

(2) The tax is calculated by fixing the tax at the tax rate as levied on the real property during the year in which the taxpayer became age sixty-four (64) or totally and permanently disabled regardless of age. The rate remains regardless of the taxpayers age, date of application, or date of qualification.

(3) The taxpayer shall apply annually for tax relief on a form prepared by the tax assessor. The application shall be filed between January 1 and May 15 for any year in which benefits are claimed. The taxpayer shall file any supplemental information necessary to satisfy the claim. Upon approval, the tax relief shall take effect in the next forthcoming tax roll.

(4) The owner of the property or a tenant for life or for a term of years who meets the qualifications previously enumerated is entitled to pay the tax levied on the property for the first year in which the claim for tax relief is filed and approved. For each subsequent year the taxpayer shall meet the qualifications hereafter enumerated, the taxpayer shall be entitled to continue to pay the tax or the lesser amount as is levied.

(h) The town council of the town of Tiverton may, by ordinance, provide for a tax credit on the real property and/or mobile homes situated in the town and owned and occupied as the principal residence by any one or more persons sixty-five (65) years of age or over, domiciled in the town of Tiverton, upon terms and conditions as may be established by the town council in the ordinance.

(i)(1) The town of Tiverton may provide, by ordinance, for a schedule of tax credits for any person who is sixty-five (65) years or older, which tax credit schedule is based upon annual adjusted gross income as defined for federal income tax purposes.

(2) Provided, that the tax credit schedule applies only to single-family dwellings in which the person resides; provided, further, that the person acquired the property for actual consideration paid or inherited the property; provided, further, that the person has resided in the town of Tiverton for a period of three (3) years ending with the date of assessment for the year for which the tax credit is claimed; and provided, further, that the tax credit is not allowed unless the person entitled to it has presented to the assessors, on or before the last day on which sworn statements may be filed with the tax assessor for the year for which the tax credit is claimed, due evidence that he or she is so entitled, which evidence shall stand as long as his or her residence remains unchanged.

(3) In the case of married persons, the age requirement will be met as soon as either the husband or wife reaches the age of sixty-five (65) years, and in the event a spouse passes away, a widow(er) sixty-two (62) years of age to sixty-five (65) years of age is allowed the tax credit as long as he or she remains unmarried.

(j) The city council of the city of Warwick may provide, by ordinance, for the freezing of the tax rate and valuation of real property for persons seventy (70) years of age or older who reside in owner occupied single-family homes where the income from all sources does not exceed seven thousand five hundred dollars ($7,500) for a single person and does not exceed fifteen thousand dollars ($15,000) for married couples. Persons seeking relief shall apply for an exemption to the tax assessor no later than March 15 of each year.

(k) The town council of the town of East Greenwich may provide, by ordinance, and upon such terms and conditions as it deems reasonable, for the freezing of both the tax rate attributable to education and the valuation of taxes on real property located in the town of any person who is sixty-five (65) years or older or of any person who is totally and permanently disabled regardless of age; provided, that the freeze of rate and valuation on real property applies only to single or two (2) family dwellings in which the person resides; and provided, further, that the person acquired the property for actual consideration paid or inherited the property; and provided, further, that the exemption is not allowed unless the person entitled to it has presented to the tax assessor, on or before the last day on which sworn statements may be filed with the assessor for the year for which the exemption is claimed, evidence that he or she is entitled, which evidence shall stand as long as his or her legal residence remains unchanged. The exemption is in addition to any other exemption provided by law; and provided, further, that the real estate is not taken from the tax rolls and is subject to the bonded indebtedness of the town.

( l ) The town council of the town of Charlestown may create a tax dollar credit reduction in lieu of such exemption, upon terms and conditions that the council may prescribe.
R.I. Gen. Laws § 44-4-8 — RI Code / Title 44 / Chapter 44-4 / Section 44-4-8
§ 44-4-8. Real estate tax assessed to person not the owner.
Status: in_force

If, in assessing real estate, the real estate is assessed by mistake to a person not the owner, the tax may nevertheless be collected from the real estate; provided, that the real estate is described so as to be identified, and the party having the record title has notice of the assessment.
R.I. Gen. Laws § 44-5-11.15 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-11.15
§ 44-5-11.15. Authority to extend homestead exemption.
Status: in_force

Any city or town authorized under this chapter to enact a homestead exemption may, by ordinance, provide the homestead exemption to any owner occupied premises in that city or town notwithstanding any law, regulation or ordinance to the contrary.
R.I. Gen. Laws § 44-13-22 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-22
§ 44-13-22. Enforcement of summons.
Status: in_force

Whenever any person or corporation summoned under the provisions of §§ 44-13-20 and 44-13-21 neglects or refuses to obey the summons or to give testimony or to answer interrogatories as required, the tax administrator may apply to the sixth (6th) division of the district court for a citation against the person or corporation as for a contempt. Any judge of the court may hear the application and, if satisfactory proof is made, shall issue a citation for the arrest of the person, or of any officer of the corporation. Upon the person or officer being brought before the judge, he or she shall proceed to a hearing of the case. Upon the hearing, the judge shall have power to make an order as he or she shall deem proper. A party aggrieved by an order of the court may appeal the order to the supreme court in accordance with the procedures contained in the rules of appellate procedure of the supreme court.
R.I. Gen. Laws § 44-3-13.12 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-13.12
§ 44-3-13.12. Exemption of persons over the age of 65 years or fully disabled in the town of Exeter.
Status: in_force

(a) In order to encourage, maintain, and preserve a sustainable supply of owner-occupied housing that is affordable for low- and moderate-income senior citizens and individuals with disabilities that is in keeping with the rural character of the town of Exeter and that is consistent with environmental and available infrastructure considerations, the assessor shall grant upon a proper claim a tax exemption in accordance with the schedule of exemptions provided in subsection (g) of this section.

(b) The word income, as used herein, includes the aggregate income of the person and all other persons residing with him or her. Income shall be computed on a calendar-year basis and shall include all income of every nature and description, whether or not taxable, and whether earned or unearned, and includes, but is not limited to: interest, gross net gains, gifts, pensions, all types of compensation, social security, and veterans benefits.

(c) This exemption applies to owner-occupants only. Only one exemption shall be granted to co-tenants, joint tenants, or tenants by the entirety who are sixty-five (65) years of age or older or who are totally disabled and occupy the subject property.

(d) This exemption applies only to the legally zoned minimally required acreage, primary dwelling, and its associated accessory structures, owned and occupied by the applicant. Additional or excess acreage, sites, secondary dwellings, and improvements inconsistent with the legal and conforming use of the primary dwelling are not eligible for this exemption.

(e) The elderly/disabled tax exemption as provided in this section is provided annually, upon timely application, to every qualified person who is a legally domiciled resident of the town of Exeter of the age of sixty-five (65) or more years and has reached his or her 65th birthday by December 31 of the assessment year for which the exemption is sought or who is totally disabled, and continuously residing in the town of Exeter in a dwelling house or mobile home owned by him or her. Applications must be completed and filed on or before April 15 of each year for which the exemption is claimed and shall be signed by the applicant and notarized under the pains and penalties of perjury.

(f) Proof of the qualification of any applicant for the elderly/disabled tax exemption, as provided in this section, shall include the following, together with such other and further information as may be deemed reasonable and necessary by the tax assessor or the town council:

(1) Age shall be proven by furnishing to the assessor either a birth certificate, certificate of citizenship, baptismal certificate, or certified affidavit, under the pains of perjury, of a third party having knowledge, or a government issued ID card.

(2) Ownership shall be established by furnishing the assessor with sufficient evidence of the date of purchase and certified copies of the documentary land evidence records relating to acquisition of the subject property.

(3) Legal domicile shall be established by the production of any of the documents authorized by § 17-1-3.1 to establish residency for voting purposes.

(4) Income and occupancy may be proven by incorporating required facts in a sworn application signed by the applicant and notarized, under the pains and penalties of perjury (the form of which is furnished by the assessor), together with copies of all requested United States and Rhode Island tax returns and schedules.

(5) Disability may be proven by a licensed medical doctors sworn and notarized opinion, or by satisfactory federal or state documentation certifying such total disability.

(6) Additionally, the assessor may require such other and further verifications or documents respecting qualifications of the applicant as he or she deems reasonably necessary or appropriate.

(7) No property shall be exempt from taxation which the assessor determines to have been conveyed to an applicant for the purpose of evading taxation.

(g) The following schedule shall determine the amount of the exemption to which the applicant may be entitled pursuant to this ordinance:

(1) When applying multiple exemptions, the assessor shall first apply the assessment reduction provided in this section and then apply any other applicable exemptions.

(2) The assessor shall grant upon a proper claim a tax exemption to any qualified person who meets the requirements contained in subsection (f) of this section. No such exemption shall exceed five thousand dollars ($5,000). This exemption is in addition to any other exemption from taxation provided under any other law or ordinance; provided, however, that this exemption will supersede any previous elderly/disabled freeze or exemption. Any person with a preexisting elderly/disabled freeze, sliding scale exemption on the effective date of this ordinance may choose to either continue on the existing program, or may apply for this exemption.
R.I. Gen. Laws § 44-3-45 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-45
§ 44-3-45. Qualifying taxpayer defined.
Status: in_force

A qualifying taxpayer is a resident of the state who has been employed at a location in the state for at least three (3) consecutive months as a full-time employee of a qualifying corporation in accordance with corporate policy and the estate, heirs and successors of any qualifying individual.
R.I. Gen. Laws § 44-5-90 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-90
§ 44-5-90. Charlestown homestead exemption.
Status: in_force

(a) The town council of the town of Charlestown is authorized to annually fix the amount, if any, of a homestead exemption, with respect to assessed value, from local taxation on taxable real property used for residential purposes or mixed purposes, defined as a combination of residential and commercial uses, in the town of Charlestown, and to grant homestead exemptions to the owner, or owners, of residential real estate, or combination residential and commercial real estate, in an amount not to exceed ten percent (10%) of the assessed value. The exemption shall apply to property used exclusively for residential purposes, and improved with a dwelling containing less than five (5) units, or real property used for a combination of residential and commercial uses. When real property is used for mixed purposes, the percentage of the assessed value shall be a prorated amount. The prorated amount shall be the percentage of square feet of the parcel used for residential purposes, multiplied by the percentage of the homestead exemption. In order to determine compliance with the homestead exemption as outlined in this section, the town council shall provide, by resolution or ordinance, rules and regulations governing eligibility for the exemption established by this section.

(b) In the event property granted an exemption under this section is sold or transferred during the year for which the exemption is claimed, the town council of the town of Charlestown, upon approval of the town council, may provide for a proration of the homestead exemption in cases where title to property passes from those not entitled to claim an exemption to those who are entitled to claim an exemption.
R.I. Gen. Laws § 44-70-12 — RI Code / Title 44 / Chapter 44-70 / Section 44-70-12
§ 44-70-12. Seizure and destruction.
Status: in_force

Any cannabis or cannabis products found in violation of this chapter shall be declared to be contraband goods and may be seized by the tax administrator, his or her agents, or employees, or by any deputy sheriff, or police officer when directed by the tax administrator to do so, without a warrant. For the purposes of seizing and destroying contraband cannabis, employees of the commission or cannabis office may act as agents of the tax administrator. The seizure and/or destruction of any cannabis or cannabis products under the provisions of this section does not relieve any person from a fine or other penalty for violation of this chapter. The commission, in conjunction with the tax administrator and the department of public safety, may promulgate rules and regulations for the destruction of contraband goods pursuant to this section.
R.I. Gen. Laws § 44-7-10.1 — RI Code / Title 44 / Chapter 44-7 / Section 44-7-10.1
§ 44-7-10.1. Exeter  Non-issuance and/or renewal of licenses or permits to applicants or licensees in arrears in local taxes, liensand assessments in the town.
Status: in_force

(a) No license or permit issued by the town of Exeter, and required for the operation of a business as defined in this act, may be issued or renewed to any person or applicant who is in arrears for the payment of any local taxes, liens or other assessments applicable to the operation of the business, unless the matter has been duly appealed in a timely fashion to a court of competent jurisdiction.

(b) No building permit may be issued for new construction and/or the renovation or alteration of an existing structure if the party assessed or property owner is in arrears for the payment of any real property tax, lien or other town assessment on real property unless the matter has been duly appealed in a timely fashion to a court of competent jurisdiction. This prohibition applies only to that real property which is the subject of the building permit application. This section does not apply to construction, which serves to abate a pending notice of violation issued by the town of Exeter or any of its officials and/or representatives.

(c) Any applicant seeking any license or permit or any renewal of any license or permit must submit with his or her application, verification from the property tax or assessment collection agency of the town that all town taxes, liens and assessments are paid to date, the verification to be submitted with the application to the town council.
R.I. Gen. Laws § 44-1-34 — RI Code / Title 44 / Chapter 44-1 / Section 44-1-34
§ 44-1-34. Tax administrator to prepare list of delinquent taxpayers  Notice  Public inspection.
Status: in_force

(a) Notwithstanding any other provision of law, the tax administrator may, on a quarterly basis:

(1) Prepare a list of the delinquent taxpayers under chapter 30 of this title who owe at least fifty thousand dollars ($50,000) of state tax and whose taxes have been unpaid for a period in excess of ninety (90) days following the date their tax was due.

(2) Prepare a list of the delinquent taxpayers collectively under chapters 11  15 and 17, 18, and 20 of this title, who owe at least fifty thousand dollars ($50,000) of state tax and whose taxes have been unpaid for a period in excess of ninety (90) days following the date their tax was due.

(3) Each list may contain the name and address of each delinquent taxpayer, the type of tax levied, and the amount of the delinquency, including interest and penalty, as of the end of the quarter. No taxpayer shall be included on such list if the tax assessment in question is the subject of an appeal.

(b) The tax administrator shall not list any delinquent taxpayer until such time as he or she gives the delinquent taxpayer thirty (30) days notice of intent to publish the taxpayers delinquency. Said notice shall be sent to the taxpayers last known address by regular and certified mail. If during said thirty-day (30) period the taxpayer makes satisfactory arrangement for payment of the delinquent tax, the name of such taxpayer shall not be published as long as the taxpayer does not default on any payment agreement entered into with the division of taxation.

(c) Any such list prepared by the tax division shall be available to the public for inspection by any person and may be published by the tax administrator on the tax division website.
R.I. Gen. Laws § 44-11-2.3 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-2.3
§ 44-11-2.3. Pass-through entities  Election to pay state income tax at the entity level.
Status: in_force

(a) Definitions. As used in this section:

(1) Election means the annual election to be made by the pass-through entity by filing the prescribed tax form and remitting the appropriate tax.

(2) Net income means the net ordinary income, net rental real estate income, other net rental income, guaranteed payments, and other business income less specially allocated depreciation and deductions allowed pursuant to § 179 of the United States Revenue Code (26 U.S.C. § 179), all of which would be reported on federal tax form schedules C and E. Net income for purposes of this section does not include specially allocated investment income or any other types of deductions.

(3) Owner means an individual who is a shareholder of an S Corporation; a partner in a general partnership, a limited partnership, or a limited liability partnership; a member of a limited liability company, a beneficiary of a trust; or a sole proprietor.

(4) Pass-through entity means a corporation that for the applicable tax year is treated as an S Corporation under I.R.C. 1362(a) (26 U.S.C. § 1362(a)), or a general partnership, limited partnership, limited liability partnership, trust, limited liability company or unincorporated sole proprietorship that for the applicable tax year is not taxed as a corporation for federal tax purposes under the states regulations.

(5) State tax credit means the amount of tax paid by the pass-through entity at the entity level that is passed through to an owner on a pro rata basis. For tax years beginning on or after January 1, 2025, state tax credit means ninety percent (90%) of the amount of tax paid by the pass-through entity at the entity level that is passed through to an owner on a pro rata basis.

(b) Elections.

(1) For tax years beginning on or after January 1, 2019, a pass-through entity may elect to pay the state tax at the entity level at the rate of five and ninety-nine hundredths percent (5.99%).

(2) If a pass-through entity elects to pay an entity tax under this subsection, the entity shall not have to comply with the provisions of § 44-11-2.2 regarding withholding on non-resident owners. In that instance, the entity shall not have to comply with the provisions of § 44-11-2.2 regarding withholding on non-resident owners.

(c) Reporting.

(1) The pass-through entity shall report the pro rata share of the state income taxes paid by the entity which sums will be allowed as a state tax credit for an owner on his or her personal income tax return.

(2) The pass-through entity shall also report the pro rata share of the state income taxes paid by the entity as an income (addition) modification to be reported by an owner on his or her personal income tax returns

(d) State tax credit shall be the amount of tax paid by the pass-through entity, at the entity level, which is passed through to the owners, on a pro rata basis. For tax years beginning on or after January 1, 2025, the state tax credit shall be ninety percent (90%) of the amount of tax paid by the pass-through entity, at the entity level, which is passed through to the owners, on a pro rata basis.

(e) A similar type of tax imposed by another state on the owners income paid at the state entity level shall be deemed to be allowed as a credit for taxes paid to another jurisdiction in accordance with the provisions of § 44-30-18.

(f) Combined reporting as set forth in § 44-11-4.1 shall not apply to reporting under this section.
R.I. Gen. Laws § 44-5-12.2 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-12.2
§ 44-5-12.2. Tangible personal property exemption  Tax rate cap.
Status: in_force

Notwithstanding any other provision of law to the contrary, the tax rate for the class of property that includes tangible personal property for any city, town, or fire district that also establishes a tangible personal property assessment exemption, pursuant to subsections (a)(51), (a)(66), or (c) of § 44-3-3, § 44-3-47, § 44-3-65, or any other provision of law that enables a city, town, or fire district to establish a tangible personal property assessment exemption, shall be capped at the tax rate in effect for the assessment date immediately preceding the assessment date on which the exemption takes effect or the assessment date immediately following the effective date of this section [June 27, 2022], whichever is later.
R.I. Gen. Laws § 44-9-28 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-28
§ 44-9-28. Order as to parties in default.
Status: in_force

After the fixed return day, to be at least twenty (20) days after the time of the actual issuance of notice, the court, if satisfied that the notice has been properly given, on motion of the petitioner shall enter an order defaulting all persons failing to file a timely answer, and decreeing that the petition as to them be taken as confessed (Form 8).
R.I. Gen. Laws § 44-3-9.8 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-9.8
§ 44-3-9.8. West Greenwich  Exemption or stabilization of tax on qualified property used for manufacturing or commercial purposes in the town of West Greenwich.
Status: in_force

(a) Except as provided in this section, the town council of the town of West Greenwich may vote to authorize, for a period not exceeding twelve (12) years, and subject to the conditions provided in this section, to exempt from payment, in whole or part, real and personal property used for manufacturing or commercial purposes, or to determine a stabilized amount of taxes to be paid on account of the property, notwithstanding the valuation of the property or the rate of tax; provided, that after public hearings, at least ten (10) days notice of which shall be given in a newspaper of general circulation in the town, the town council determines that:

(1) Granting of the exemption or stabilization of taxes will inure to the benefit of the town by reason of:

(i) The willingness of the manufacturing or commercial concern to locate in the town; or

(ii) The willingness of a manufacturing firm to expand facilities with an increase in employment or the willingness of a commercial or manufacturing concern to retain or expand its facility in the town and not reduce its work force in the town; or

(iii) An improvement of the physical plant of the town that will result in long-term economic benefits to the town and the state.

(2) Granting of the exemption or stabilization of taxes will inure to the benefit of the town by reason of the willingness of a manufacturing or commercial firm or concern to replace, reconstruct, expand, or remodel existing buildings, facilities, fixtures, machinery, or equipment with modern buildings, facilities, fixtures, machinery, or equipment, resulting in an increase in plant or commercial building investments by the firm or concern in the town.

(b) Should the town council make the determination in subsections (a)(1)(i)  (a)(1)(iii) or (a)(2) of this section, an exemption or stabilization may be granted for existing buildings, property, machinery, or facilities owned by businesses already located in the town of West Greenwich on January 1, 2011.

(c) For the purposes of this section, real property used for manufacturing or commercial purposes includes any building or structure used for offices or commercial enterprises, including, without limitation, any building or structure used for wholesale, warehouse, distribution, and/or storage business, used for service industries, or used for any other commercial business and the land on which the building or structure is situated and not used for residential purposes.

(d) For purposes of this section, personal property used for manufacturing or commercial purposes means any personal property owned by a firm or concern occupying a building, structure, and/or land used for commercial purposes and used by such firm or concern in its commercial enterprise including, without limitation, furniture, fixtures, equipment, machinery, stock in trade, and inventory.

(e) Except as provided in this section, property for which taxes have been exempted in whole or in part, or stabilized pursuant to this section, shall not, during the period for which taxes have been exempted or stabilized, be further liable to taxation by the town so long as the property is used for the manufacturing or commercial purposes for which the exemption or stabilization was granted.

(f) Notwithstanding any vote of or findings by the town council, the property shall be assessed for and shall pay that portion of the tax, if any, assessed by the town for the purpose of paying the indebtedness of the town and the indebtedness of the state, or any political subdivision of the state, to the appropriation to any sinking fund of the town, which portion of the tax shall be paid in full, and the taxes so assessed and collected shall be kept in a separate account and used only for that purpose.

(g) Any application for tax exemption or stabilization submitted pursuant to this section shall be submitted before an application for development plan review is submitted to the West Greenwich planning board, as applicable, or for other such permits and/or approvals that may be required from any other town board or commission.

(h) Any tax exemption or stabilization granted by the town council pursuant to this section shall be applicable for a period beginning on the first day of the fiscal year in which the exemption or stabilization is granted.

(i) If a property owner whose property tax has been exempted or stabilized pursuant to this section becomes delinquent in the payment of its property taxes, or transfers ownership of its business, the town council shall have the authority to review and terminate the tax exemption or stabilization agreement.
R.I. Gen. Laws § 44-52-7 — RI Code / Title 44 / Chapter 44-52 / Section 44-52-7
§ 44-52-7. Claims for refund  Hearing upon denial. [Contingent repeal  See notes following § 44-52-1.]
Status: in_force

(a) Any provider, subject to the provisions of this chapter, may file a claim for refund with the tax administrator at any time within two (2) years after the provider assessment has been paid. If the tax administrator shall determine that the provider assessment has been overpaid, he or she shall make a refund with interest from the date of overpayment.

(b) Any provider whose claim for refund has been denied may, within thirty (30) days from the date of the mailing by the administrator of the notice of the decision, request a hearing and the administrator shall, as soon as practicable, set a time and place for the hearing and shall notify the provider.
R.I. Gen. Laws § 44-5-34 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-34
§ 44-5-34. Warrant for collection.
Status: in_force

The city or town treasurer shall issue and affix to the copy of the assessment a warrant under his or her hand, and which does not need to be under seal, directed to the collector of taxes of the city or town, commanding him or her to proceed and collect the several sums of money expressed in the warrant, of the persons and estates liable for this money, by the time directed by the city or town, and to pay over the sums to him or her or to his or her successor in office. Whenever any city or town elects its city or town treasurer as collector of taxes for the city or town, the warrant shall be issued to the city or town treasurer as collector of taxes by the city or town clerk.
R.I. Gen. Laws § 44-3-53 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-53
§ 44-3-53. Club Sport Uniao Madeirense in the city of Central Falls  Tax exemption.
Status: in_force

The town council of the city of Central Falls may, by ordinance or resolution, provide for an exemption from valuation for taxation any real property situated in the city owned by the Club Sport Uniao Madeirense.
R.I. Gen. Laws § 44-62-2 — RI Code / Title 44 / Chapter 44-62 / Section 44-62-2
§ 44-62-2. Qualification of scholarship organization.
Status: in_force

A scholarship organization must certify annually by December 31st to the division of taxation that the organization is eligible to participate in the program in accordance with criteria as defined below:

(1) Eligible student means a school-age student who is registered in a qualified school and is a member of a household with an annual household income of not more than two hundred fifty percent (250%) of the federal poverty guidelines as published in the federal register by the United States department of health and human services.

(2) Household means one or more persons occupying a dwelling unit and living as a single nonprofit housekeeping unit. Household does not mean bona fide lessees, tenants, or roomers and borders on contract.

(3) Household income means all income received by all persons of a household in a calendar year while members of the household.

(4) Income means the sum of federal adjusted gross income as defined in the internal revenue code of the United States, 26 U.S.C. § 1 et seq., and all nontaxable income including, but not limited to, the amount of capital gains excluded from adjusted gross income, alimony, support money, nontaxable strike benefits, cash public assistance and relief (not including relief granted under this chapter), the gross amount of any pension or annuity (including Railroad Retirement Act (see 45 U.S.C. § 231 et seq.) benefits, all payments received under the federal Social Security Act, 42 U.S.C. § 301 et seq., state unemployment insurance laws, and veterans disability pensions (see 38 U.S.C. § 301 et seq.), nontaxable interest received from the federal government or any of its instrumentalities, workers compensation, and the gross amount of loss of time insurance. It does not include gifts from nongovernmental sources, or surplus foods or other relief in kind supplied by a public or private agency.

(5) Qualified school means a nonpublic elementary or secondary school that is located in this state and that satisfies the requirements prescribed by law for nonpublic schools in this state.

(6) Scholarship organization means a charitable organization in this state that is exempt from federal taxation under § 501(c)(3) of the internal revenue code, and that allocates at least ninety percent (90%) of its annual revenue through a scholarship program for tuition assistance grants to eligible students to allow them to attend any qualified school of their parents choice represented by the scholarship organization.

(7) Scholarship program means a program to provide tuition assistance grants to eligible students to attend a nonpublic school located in this state. A scholarship program must include an application and review process for the purpose of making these grants only to eligible students. The award of scholarships to eligible students shall be made without limiting availability to only students of one school.

(8) School-age student means a child at the earliest admission age to a qualified schools kindergarten program or, when no kindergarten program is provided, the schools earliest admission age for beginners, until the end of the school year, the student attains twenty-one (21) years of age or graduation from high school whichever occurs first.

(9) Designation. A donation to a scholarship organization, for which the donor receives a tax credit under this provision, may not be designated to any specific school or student by the donor.

(10) Nontaxable income. A scholarship received by an eligible student shall not be considered to be taxable income.
R.I. Gen. Laws § 44-70-16 — RI Code / Title 44 / Chapter 44-70 / Section 44-70-16
§ 44-70-16. Disclosure of confidential information.
Status: in_force

(a) It shall be unlawful, except in proceedings before a court of competent jurisdiction or to collect the taxes or enforce the penalties provided by this chapter, for the tax administrator or any person having an administrative duty under those chapters to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any cannabis retailer or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular, stated or disclosed in any return, or to permit any return or copy or any book containing any abstract or particulars to be seen or examined by any person. The tax administrator may authorize examination of his or her records and the returns filed with the administrator by the tax authorities of another state or of the federal government if a reciprocal arrangement exists.

(b) Nothing in this section shall be construed to prevent the disclosure or publication of statistical or other information where the identity of individual taxpayers is not made known.

(c) Notwithstanding subsection (a) or (b) of this section or any other provision of law, the tax administrator shall make available to an authorized agent of the commission or the office of cannabis, any information that the administrator may consider proper contained in tax reports or returns or any audit or the report of any investigation made with respect to them, filed pursuant to the tax laws of this state, to whom disclosure is necessary for the purpose of ensuring compliance with state law and regulations.
R.I. Gen. Laws § 44-20-22 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-22
§ 44-20-22. Reimbursement for mutilated and other stamps  Claims.
Status: in_force

The distributor shall be reimbursed, at a price equal to ninety-eight and three-fourths percent (98.75%) of their face value, for stamps purchased by the distributor which, in the process of affixing to packages, have become torn, mutilated, or unfit for use, or which, after affixing, have become detached, or in cases of the withdrawal from the market in this state by a manufacturer, of cigarettes upon which stamps have been impressed, or in those cases that the tax administrator, with the approval of the attorney general, after proof satisfactory to the tax administrator, determines that the distributor ought equitably to be reimbursed. All claims for reimbursement shall be made under oath to the tax administrator upon forms to be obtained by the tax administrator, and contain the information and proof the tax administrator may require. Claims for reimbursement shall be paid by the general treasurer from the general fund, upon certification by the tax administrator and with approval of the controller.
R.I. Gen. Laws § 44-22-2 — RI Code / Title 44 / Chapter 44-22 / Section 44-22-2
§ 44-22-2. Exemption  Missing persons in military action.
Status: in_force

An estate of a serviceman or servicewoman who has been classified by the armed forces of the United States as missing in action is exempt from provisions of this chapter pertaining to taxation.
R.I. Gen. Laws § 44-11-31 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-31
§ 44-11-31. Examinations as to liability of transferee.
Status: in_force

The tax administrator, for the purpose of determining the liability of a transferee of the property of any corporation with respect to any tax imposed upon the corporation, may, by any of his or her officers or employees designated by him or her for that purpose, examine any books, papers, records, or memoranda bearing upon the liability, and may require the attendance of the corporation or transferee, or of any officer or employee of the corporation or transferee, or the attendance of any other person having knowledge in the premises, and may take testimony with reference to the matter, with power to administer oaths to any officer, employee, or other person.
R.I. Gen. Laws § 44-1-36 — RI Code / Title 44 / Chapter 44-1 / Section 44-1-36
§ 44-1-36. Contracts.
Status: in_force

(a) Except as set forth in section (b) below, the division of taxation may enter into contracts with persons (defined herein as individuals, firms, fiduciaries, partnerships, corporations, trusts, or associations, however formed) to be paid on a contingent fee basis, for services rendered to the division of taxation where the contract is for the collection of taxes, interest, or penalty or the reduction of refunds claimed. Under such contracts the contingent fee shall be based on the actual amount of taxes, interest and/or penalties collected and/or the amount by which the claimed refund is reduced.

(b) The division of taxation may not enter into a contingent fee contract under which the person directly conducts a field audit.

(c) The division of taxation shall publish an annual report setting forth the number of contracts entered into under paragraph (a), the amount collected and the percentage of the contingency fee arrangement of each contract.
R.I. Gen. Laws § 44-20-12.7 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-12.7
§ 44-20-12.7. Floor stock tax on cigarettes and stamps.
Status: in_force

(a) Each person engaging in the business of selling cigarettes at retail in this state shall pay a tax or excise to the state for the privilege of engaging in that business during any part of the calendar year 2024. In calendar year 2024, the tax shall be measured by the number of cigarettes held by the person in this state at 12:01 a.m. on September 1, 2024, and is computed at the rate of twelve and one-half (12.5) mills for each cigarette on September 1, 2024.

(b) Each distributor licensed to do business in this state pursuant to this chapter shall pay a tax or excise to the state for the privilege of engaging in that business during any part of the calendar year 2024. The tax is measured by the number of stamps, whether affixed or to be affixed to packages of cigarettes, as required by § 44-20-28. In calendar year 2024 the tax is measured by the number of stamps, whether affixed or to be affixed, held by the distributor at 12:01 a.m. on September 1, 2024, and is computed at the rate of twelve and one-half (12.5) mills per cigarette in the package to which the stamps are affixed or to be affixed.

(c) Each person subject to the payment of the tax imposed by this section shall, on or before September 16, 2024, file a return, under oath or certified under the penalties of perjury, with the tax administrator on forms furnished by the tax administrator, showing the amount of cigarettes and the number of stamps in that persons possession in this state at 12:01 a.m. on September 1, 2024, as described in this section above, and the amount of tax due, and shall at the time of filing the return pay the tax to the tax administrator. Failure to obtain forms shall not be an excuse for the failure to make a return containing the information required by the tax administrator.

(d) The tax administrator may prescribe rules and regulations, not inconsistent with law, regarding the assessment and collection of the tax imposed by this section.
R.I. Gen. Laws § 44-5-56 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-56
§ 44-5-56. North Providence  Property tax classification  Eligibility.
Status: in_force

The town of North Providence is authorized to adopt a system of property tax classification.
R.I. Gen. Laws § 44-19-22 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-22
§ 44-19-22. Notice of transfer of business  Taxes due immediately.
Status: in_force

The sale or transfer by any taxpayer other than receivers, assignees under a voluntary assignment for the benefit of creditors, trustees in bankruptcy, debtors in possession in bankruptcy, or public officers acting under judicial process of the major part in value of the assets of the taxpayer, other than in the ordinary course of trade and the regular and usual prosecution of the taxpayers business, is fraudulent and void as against the state, unless the taxpayer, at least five (5) days before the sale or transfer, notifies the tax administrator of the proposed sale or transfer and of the price, terms, and conditions of the sale or transfer and of the character and location of those assets by requesting a letter of good standing from the tax division. Whenever the taxpayer makes a sale or transfer, any and all tax returns required to be filed under this title must be filed and any and all taxes imposed under this title must be paid at the time the tax administrator is so notified of the sale or transfer, or, if the administrator is not so notified, at the time when he or she should have been notified of the sale or transfer.
R.I. Gen. Laws § 44-5-20.04 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-20.04
§ 44-5-20.04. Central Falls  Property tax classification  Procedures for adopting  Tax levy determination.
Status: in_force

The tax assessor, with the approval of the city council by resolution, shall annually determine the percentage of the tax levy to be apportioned each class of property and establish a tax rate which equalizes as much as possible the rate of tax for each class of property.
R.I. Gen. Laws § 44-4-4 — RI Code / Title 44 / Chapter 44-4 / Section 44-4-4
§ 44-4-4. Assessment of real estate taxes against owner.
Status: in_force

Taxes on real estate are assessed to the owners, including purchasers at tax sales of fractional interests, and separate tracts or parcels, and their fractioned interests, if any, shall be separately described and valued so far as practicable; provided, that no misdescription, defect in description, or mistake in valuation, so long as the estate assessed can be identified, shall be taken advantage of by any taxpayer in order to avoid the payment of a tax assessed against the taxpayer, unless he or she has brought to the assessors a true and exact account of all his or her ratable estate, describing and specifying the value of every parcel of his or her real and personal estate, at the time that they may prescribe for the assessing of the tax. Nothing contained in this section shall be construed to deprive a taxpayer of the remedies provided in §§ 44-5-26  44-5-31.