R.I. Gen. Laws § 44-1-11 — RI Code / Title 44 / Chapter 44-1 / Section 44-1-11
§ 44-1-11. Refund or credit for overpayments.
Status: in_force

Whenever an erroneous payment or any payment in excess of the correct amount of any tax, excise, fee, penalty, interest, or other charge is made to the tax administrator, the general treasurer shall, after certification by the tax administrator with the approval of the director of administration, refund the erroneous payment or overpayment, or the tax administrator may credit the erroneous payment or overpayment against any tax then or thereafter due, as the circumstances may warrant.
R.I. Gen. Laws § 44-46-2 — RI Code / Title 44 / Chapter 44-46 / Section 44-46-2
§ 44-46-2. Definitions.
Status: in_force

(a) As used in this chapter, worksite-based means a physical location in this state at which the taxpayer conducts his or her normal trade or business and non-worksite means other than worksite-based.

(b) Adult education programs shall be limited to:

(1) Basic education, which consists of efforts to alleviate illiteracy and provide opportunities for academic achievement up to grade twelve (12) and which shall include instruction in reading, writing, arithmetic, literature, social studies, science, pre-vocational subjects, and other knowledge and skills necessary to cope in contemporary life; courses in Americanization and citizenship for immigrants; teaching English to persons with no or limited ability with the language; and preparation for the demonstration of competencies to qualify for the adult high school diploma or for examinations to earn the general educational development or high school equivalency diploma; and

(2) Vocational training, which consists of the imparting of knowledge and skills necessary to become gainfully employed, at least at entry level, in a recognized occupation, and thus attain economic self-sufficiency, and which shall be conveyed by classroom instruction, on-the-job training, and apprenticeships.

(c) Employer means a person, corporation, partnership, estate, or trust subject to the provisions of § 44-30-71.

(d) Paid employment means a period of time during which an employee has been hired by a business and is receiving wages for his or her services.
R.I. Gen. Laws § 44-11-25 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-25
§ 44-11-25. Determination of tax without return.
Status: in_force

If any corporation fails to file a return at the time and as prescribed by law, the tax administrator shall proceed to determine the tax from any information he or she can obtain.
R.I. Gen. Laws § 44-53-9 — RI Code / Title 44 / Chapter 44-53 / Section 44-53-9
§ 44-53-9. Notice of seizure  Sale of property.
Status: in_force

(a) As soon as practicable after seizure of property, notice, in writing, shall be given by the tax administrator to the owner of the property, or, in the case of personal property, the processor, or shall be left at their usual place of abode or business, if they have a place of abode or business within the state. If the owners cannot be readily located, or have no dwelling or place of business within the state, the notice may be mailed to their last known address. The notice shall specify the sum demanded and shall contain, in the case of personal property, an account of the property seized and, in the case of real property, a description with reasonable certainty of the property seized.

(b) The tax administrator shall as soon as practicable after the seizure of the property give notice to the owner, in the manner prescribed in subsection (a) of this section, and shall cause notification to be published in some newspaper published or generally circulated within the county where the seizure is made, or, if there be is newspaper published or generally circulated in that county, shall post the notice at the city or town hall nearest the place where the seizure is made, and in not less than two (2) other public places. The notice shall specify the property to be sold and the time, place, manner, and conditions of the sale of the property. Whenever levy is made without regard to the ten (10) day period provided in § 44-53-1, public notice of sale of the property seized shall not be made within the ten (10) day period unless § 44-53-10 is applicable.

(c) If any property liable to levy is not divisible, enabling the tax administrator by sale of a part of the property to raise the whole amount of the tax expenses, the whole of the property shall be sold.

(d) The time of sale shall not be less than ten (10) days nor more than forty (40) days from the time of giving public notice under subsection (b) of this section. The sale may be adjourned from time to time, but the adjournments shall not be for a period to exceed, in all, one month.

(e)(1) Before the sale, the tax administrator shall determine a minimum price for which the property shall be sold, and if no person offers the minimum price for the property at the sale, the property shall be declared to be purchased at that price for the state; otherwise the property shall be declared to be sold to the highest bidder. In determining the minimum price, the tax administrator shall take into account the expense of making the levy and sale.

(2) The tax administrator may by regulations prescribe the manner and other conditions of the sale of property seized by levy.

(3) If payment in full is required at the time of acceptance of a bid and is not then and there paid, the tax administrator shall immediately proceed to again sell the property as provided under this subsection. If the conditions of the sale permit part of the payment to be deferred, and if that part is not paid within the prescribed period, suit may be instituted against the purchaser for the purchase price or the part of the price that has not been paid, together with interest at the rate prescribed in § 44-1-7 from the date of the sale; or, in the discretion of the tax administrator, the sale may be declared by the tax administrator to be null and void for failure to make full payment of the purchase price and the property may again be advertised and sold as provided in subsections (b) and (c) of this section and this subsection. In the event of re-advertisement and sale, any new purchaser shall receive the property, or rights to property, free and clear of any claim or right to the former defaulting purchaser, of any nature whatsoever, and the amount paid upon the bid price by the defaulting purchaser shall be forfeited.
R.I. Gen. Laws § 44-9-44 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-44
§ 44-9-44. Recording of notices in proceeding to establish title.
Status: in_force

Notice of filing the petition and notice of the final disposition of the petition shall be recorded in the proper registry of deeds.
R.I. Gen. Laws § 44-14-14.2 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-14.2
§ 44-14-14.2. Definitions applicable to §§ 44-14-14.1  44-14-14.5.
Status: repealed

As used in §§44-14-14.1  44-14-14.5, unless the context otherwise requires:

(a) Billing address means the location indicated in the books and records of the taxpayer on the first day of the taxable year (or on such later date in the taxable year when the customer relationship began) as the address where any notice, statement and/or bill relating to a customers account is mailed.

(b) Borrower or credit card holder located in this state means:

(1) A borrower, other than a credit card holder, that is engaged in a trade or business which maintains its commercial domicile in this state; or

(2) A borrower that is not engaged in a trade or business or a credit card holder whose billing address is in this state.

(c) Commercial domicile means:

(1) The headquarters of the trade or business, that is, the place from which the trade or business is principally managed and directed; or

(2) If a taxpayer is organized under the laws of a foreign country, or of the Commonwealth of Puerto Rico, or any territory or possession of the United States, the taxpayers commercial domicile shall be deemed for the purposes of this section to be the state of the United States or the District of Columbia from which the taxpayers trade or business in the United States is principally managed and directed. It shall be presumed, subject to rebuttal, that the location from which the taxpayers trade or business is principally managed and directed is the state of the United States or the District of Columbia to which the greatest number of employees are regularly connected or out of which they are working, irrespective of where the services of the employees are performed, as of the last day of the taxable year.

(d) Compensation means wages, salaries, commissions and any other form of remuneration paid to employees for personal services that are included in the employees gross income under the federal Internal Revenue Code. In the case of employees not subject to the federal Internal Revenue Code e.g., those employed in foreign countries the determination of whether the payments would constitute gross income to the employees under the federal Internal Revenue Code shall be made as though the employees where subject to the federal Internal Revenue Code.

(e) Credit card means credit, travel or entertainment card;

(f) Credit card issuers reimbursement fee means the fee a taxpayer receives from a merchants bank because one of the persons to whom the taxpayer has issued a credit card has charged merchandise or services to the credit card.

(g) Employee means, with respect to a particular taxpayer, any individual who, under the usual common-law rules applicable in determining the employer-employee relationship, has the status of an employee of that taxpayer.

(h) Financial institution means entities as defined in §44-14-2(2).

(i)(1) Gross rents means the actual sum of money or other consideration payable for the use or possession of property. Gross rents shall include, but shall not be limited to:

(i) Any amount payable for the use or possession of real property or tangible property whether designated as a fixed sum of money or as a percentage of receipts, profits or otherwise;

(ii) Any amount payable as additional rent or in lieu of rent, such as interest, taxes, insurance, repairs or any other amount required to be paid by the terms of a lease or other arrangement; and

(iii) A proportionate part of the cost of any improvement to real property made by or on behalf of the taxpayer which reverts to the owner or lessor upon termination of a lease or other arrangement. The amount to be included in gross rents is the amount of amortization or depreciation allowed in computing the taxable income base for the taxable year. Where a building is erected on leased land by or on behalf of the taxpayer, the value of the land is determined by multiplying the gross rent by eight (8) and the value of the building is determined in the same manner as if owned by the taxpayer.

(2) The following are not included in the term gross rents;

(i) Reasonable amounts payable as separate charges for water and electric service furnished by the lessor;

(ii) Reasonable amounts payable as service charges for janitorial services furnished by the lessor;

(iii) Reasonable amounts payable for storage, provided the amounts are payable for space not designated and not under the control of the taxpayer; and

(iv) That portion of any rental payment which is applicable to the space subleased from the taxpayer and not used by it.

(j) Loan means any extension of credit resulting from direct negotiating between the taxpayer and its customer, and/or the purchase, in whole or in part, of the extension of credit from another. Loans include participations, syndications, and leases treated as loans for federal income tax purposes. Loans shall not include: properties treated as loans under Section 595 of the federal Internal Revenue Code, 26 U.S.C. §595 [repealed in 1996]; futures or forward contracts; options; national principal contracts such as swaps; credit card receivables, including purchased credit card relationships; non-interest bearing balances due from depository institutions; cash items in the process of collection; federal funds sold; securities purchased under agreements to resell; assets held in a trading account; securities; interests in a REMIC, or other mortgage-backed or asset-backed security; and other similar items.

(k) Loan secured by real property means that fifty percent (50%) or more of the aggregate value of the collateral used to secure a loan or other obligation, when valued at fair market value as of the time the original loan or obligation was incurred, was real property.

(l) Merchant discount means the fee (or negotiated discount) charged to a merchant by the taxpayer for the privilege of participating in a program whereby a credit card is accepted in payment for merchandise or services sold to the cardholder.

(m) Participation means an extension of credit in which an undivided ownership interest is held on a pro rata basis in a single loan or pool of loans and related collateral. In a loan participation, the credit originator initially makes the loan and then subsequently resells all or a portion of it to other lenders. The participation may or may not be known to the borrower.

(n) Person means individual, estate, trust, partnership, corporation and any other business entity.

(o) Principal base of operations with respect to transportation property, means the place of more or less permanent nature from which the property is regularly directed or controlled. With respect to an employee, the principal base of operations means the place of more or less permanent nature from which the employee regularly:

(1) States his or her work and to which he or she customarily returns in order to receive instruction from his or her employer; or

(2) Communicates with his or her customers or other persons; or

(3) Performs any other functions necessary to the exercise of his or her trade or profession at some other point or points.

(p) Real property owned and tangible personal property owned mean real and tangible personal property, respectively;

(1) On which the taxpayer may claim depreciation for federal income tax purposes; or

(2) Property to which the taxpayer holds legal title and on which no other person may claim depreciation for federal income tax purposes (or could claim depreciation if subject to federal income tax). Real and tangible personal property do not include coin, currency, or property acquired in lieu of or pursuant to a foreclosure.

(q) Regular place of business means an office at which the taxpayer carries on its business in a regular and systematic manner and which is continuously maintained, occupied and used by employees of the taxpayer.

(r) State means a state of the United State, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States or any foreign country.

(s) Syndication means an extension of credit in which two or more persons fund and each person is at risk only up to a specified percentage of the total extension of credit or up to a specified dollar amount.

(t) Taxable means either:

(1) A taxpayer is subject in another state to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, a corporate stock tax (including a bank shares tax), a single business tax, or an earned surplus tax, or any tax which is imposed upon or measured by net income; or

(2) Another state has jurisdiction to subject the taxpayer to any of the taxes regardless of whether, in fact, the state does or does not.

(u) Transportation property means vehicles and vessels capable of moving under their own power, such as aircraft, trains, water vessels and motor vehicles, as well as any equipment or containers attached to the property, such as rolling stock, barges, trailers or the like.
R.I. Gen. Laws § 44-15-1.1 — RI Code / Title 44 / Chapter 44-15 / Section 44-15-1.1
§ 44-15-1.1. Credit Unions and deposits defined.
Status: in_force

Whenever used in this chapter:

(1) Credit union means and includes a credit union with its principal place of business or a branch of the credit union in this state.

(2) Deposits means and includes:

(i) Shares of stock, either fully or partly paid, plus deposits or time deposits of any kind which bear interest or which are entitled to dividends. There shall be an amount excluded from taxation under the provisions of this chapter equal to the percentage of those deposits as shall equal that percentage of the daily average of the total assets of the credit union during the calendar year invested in book value of obligations of the United States, its territories and possessions and of any authority, commission, or instrumentality of the United States exempt from state taxation under the laws of the United States.

(ii) Deposits and time deposits as used in paragraph (i) of this subdivision also means and includes deposits or savings made under any type of deposits or savings plan represented by certificates of deposits, savings bonds, or income certificates issued by any institution, or however these or similar time deposits or savings plan may be designated. Deposits or time deposits as used above shall not include any deposits of a branch or office of any credit union located outside of this state, whether it is established de novo or acquired pursuant to an interstate merger, consolidation, or acquisition; provided, that the deposits are made at a branch or office outside of this state, or any international credit union facility of any credit union, as defined in regulations of the national credit union administration or which are payable only at an office located outside of the United States.
R.I. Gen. Laws § 44-5-11.10 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-11.10
§ 44-5-11.10. Real estate tax classification  East Providence.
Status: repealed

Notwithstanding any provision within § 44-5-11.8 to the contrary:

(a) Upon the completion of any comprehensive revaluation in accordance with § 44-5-11.6, the city of East Providence may adopt a tax classification plan by ordinance with the following limitations:

(1) The designated classes of property shall be limited to the four (4) classes as defined in subsection (b).

(2) The tax rate applicable to Class 2 shall not exceed by two hundred percent (200%) the rate applicable to Class 1.

(3) Beginning with the assessment date of December 31, 2022, and except in any year in which a comprehensive or statistical revaluation is completed, any tax rate change from one year to the next shall be applied such that the same percentage change is applicable to all classes.

(4) Notwithstanding subdivisions (a)(2) and (a)(3), the tax rates applicable to wholesale and retail inventory within Class 3 as defined in subsection (b) are governed by § 44-3-29.1.

(5) Notwithstanding subdivisions (a)(2) and (a)(3), the tax rates applicable to motor vehicles within Class 4 as defined in subsection (b) are governed by § 44-34.1-1 [repealed].

(6) The provisions of chapter 35 of this title relating to property tax and fiscal disclosure apply to the reporting of and compliance with these classification restrictions.

(b) Classes of Property.

(1) Class 1: Residential real estate consisting of no more than three (3) dwelling units, land classified as open space, and dwellings on leased land including mobile homes. A homestead exemption provision is also authorized within this class.

(2) Class 2: Commercial and industrial real estate, residential properties containing partial commercial or business uses and residential real estate of more than three (3) dwelling units.

(3) Class 3: All ratable tangible personal property; excluding wholesale and retail inventory, which shall be taxed in accordance with § 44-3-29.1.

(4) Class 4: Motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.
R.I. Gen. Laws § 44-7-7.2 — RI Code / Title 44 / Chapter 44-7 / Section 44-7-7.2
§ 44-7-7.2. Portsmouth  Tax bill contents.
Status: in_force

The town of Portsmouth tax collector is hereby authorized to include on the towns property tax bill a check-off provision, whereby a taxpayer may donate funds, in excess of his or her tax bill amount, for use by the Portsmouth Community Scholarship Fund.
R.I. Gen. Laws § 44-5-20.26 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-20.26
§ 44-5-20.26. East Providence  Property tax classification  List of ratable property.
Status: in_force

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

(1) Class 1: In the city of East Providence, all ratable real estate.

(2) Class 2: In the city of East Providence, all motor vehicles and trailers subject to the excise tax created by chapter 34 of title 44 and tangible personal property.
R.I. Gen. Laws § 44-53-18 — RI Code / Title 44 / Chapter 44-53 / Section 44-53-18
§ 44-53-18. Financial institution data match system for state tax collection purposes.
Status: in_force

(a) Definitions. As used in this section:

(1) Division means the Rhode Island department of revenue, division of taxation.

(2) Financial institution means any bank, savings and loan association, federal or state credit union, trust company, consumer lender, international banking facility, financial institution holding company, benefit association, insurance company, safe deposit company, or any entity authorized by the taxpayer to buy, sell, transfer, store, and/or trade monetary assets or its equivalent, including, but not limited to, virtual currency, and any party affiliated with the financial institution. A financial institution includes any person or entity authorized or required to participate in a financial institution data match system or program for child support enforcement purposes under federal or state law.

(b) Financial institution data match system for state tax collection purposes.

(1) To assist the tax administrator in the collection of debts, the division shall develop and operate a financial institution data match system for the purpose of identifying and seizing the non-exempt assets of delinquent taxpayers as identified by the tax administrator. The tax administrator is authorized to designate a third party to develop and operate this system. Any third party designated by the tax administrator to develop and operate a financial data match system must keep all information it obtains from both the division and the financial institution confidential, and any employee, agent, or representative of that third party is prohibited from disclosing that information to anyone other than the division or the financial institution.

(2) Each financial institution doing business in the state shall, in conjunction with the tax administrator or the tax administrators authorized designee, develop and operate a data match system to facilitate the identification and seizure of non-exempt financial assets of delinquent taxpayers identified by the tax administrator or the tax administrators authorized designee. If a financial institution has a data match system developed or used to administer the child support enforcement programs of this state, and if that system is approved by the tax administrator or the tax administrators authorized designee, the financial institution may use that system to comply with the provisions of this section.

(c) Each financial institution must provide identifying information at least each calendar quarter to the division for each delinquent taxpayer identified by the division who or that maintains an account at the institution. The identifying information must include the delinquent taxpayers name, address, and social security number or other taxpayer identification number, and all account numbers and balances in each account.

(d) A financial institution that complies with this section will not be liable under state law to any person for the disclosure of information to the tax administrator or the tax administrators authorized designee, or any other action taken in good faith to comply with this section.

(e) Both the financial institution furnishing a report to the tax administrator under this section and the tax administrators authorized designee are prohibited from disclosing to the delinquent taxpayer that the name of the delinquent taxpayer has been received from or furnished to the tax administrator, unless authorized in writing by the tax administrator to do so. A violation of this subsection will result in the imposition of a civil penalty equal to the greater of one thousand dollars ($1,000) or the amount in the account of the person to whom the disclosure was made for each instance of unauthorized disclosure by the financial institution or the tax administrators authorized designee under subsection (b)(1). That civil penalty can be assessed and collected under this title as if that penalty were tax.

(f) A financial institution may disclose to its depositors or account holders that the division has the authority to request certain identifying information on certain depositors or account holders under the financial institution data match system for state tax collection purposes.

(g) This section does not prevent the division from encumbering a delinquent taxpayers account with a financial institution by any other remedy available for the enforcement of tax collection activities.
R.I. Gen. Laws § 44-3-4 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-4
§ 44-3-4. Veterans exemptions.
Status: in_force

(a)(1) The property of each person who served in the military, national guard, or naval service of the United States in the war of the rebellion, the Spanish-American war, the insurrection in the Philippines, the China-relief expedition, or World War I, and the property of each person who served in the military, national guard, or naval service of the United States in World War II at any time during the period beginning December 7, 1941, and ending on December 31, 1946, and members who served in uniform during the Cold War between 1947 through 1991, including those members who did not serve in a declared war or conflict and the property of each person who served in the military, national guard, or naval services of the United States in the Korean conflict at any time during the period beginning June 27, 1950, and ending January 31, 1955, or in the Vietnam conflict at any time during the period beginning February 28, 1961, and ending May 7, 1975, or who actually served in the Grenada or Lebanon conflicts of 1983-1984, or the Persian Gulf conflict, the Haitian conflict, the Somalian conflict, and the Bosnian conflict, at any time during the period beginning August 2, 1990, and ending May 1, 1994, or in any conflict or undeclared war and who was honorably discharged from the service, or who was discharged under conditions other than dishonorable, or who, if not discharged, served honorably, or the property of the unmarried widow or widower of that person, is exempted from taxation to the amount of one thousand dollars ($1,000), except in:

(i) Burrillville , where the exemption is four thousand dollars ($4,000);

(ii) Cumberland , where the town council may, by ordinance, provide for an exemption of a maximum of twenty-three thousand seven hundred seventy-two dollars ($23,772);

(iii) Cranston , where the exemption shall not exceed three thousand dollars ($3,000);

(iv) Jamestown , where the town council may, by ordinance, provide for a tax credit or exemption to any veteran of the United States armed services regardless of their qualified service dates, who was honorably discharged or who was discharged under conditions other than dishonorable;

(v) Lincoln , where the exemption shall not exceed ten thousand dollars ($10,000); and where the town council may also provide for a real estate tax exemption not exceeding ten thousand dollars ($10,000) for those honorably discharged active duty veterans who served in Operation Desert Storm;

(vi) Newport , where the exemption is four thousand dollars ($4,000);

(vii) New Shoreham , where the town council may, by ordinance, provide for an exemption of a maximum of thirty-six thousand four hundred fifty dollars ($36,450);

(viii) North Kingstown , the exemption is a two hundred dollar ($200) tax credit or the equivalent assessment dollars;

(ix) North Providence , where the town council may, by ordinance, provide for an exemption of a maximum of five thousand dollars ($5,000);

(x) [As amended by P.L. 2015, ch. 168, § 1] . Smithfield , where the exemption is ten thousand dollars ($10,000);

(x) [As amended by P.L. 2015, ch. 179, § 1] . Smithfield , where the exemption is four thousand dollars ($4,000). Provided, effective July 1, 2016, the Smithfield town council may, by ordinance, provide for an exemption of a maximum of ten thousand dollars ($10,000);

(xi) Warren , where the exemption shall not exceed five thousand five hundred dollars ($5,500) on motor vehicles, or ten thousand one hundred seventy-five dollars ($10,175) on real property;

(xii) Westerly , where the town council may, by ordinance, provide an exemption of the total value of the veterans real and personal property to a maximum of forty thousand five hundred dollars ($40,500);

(xiii) Barrington , where the town council may, by ordinance, provide for an exemption of six thousand dollars ($6,000) for real property;

(xiv) Exeter , where the exemption is five thousand dollars ($5,000);

(xv) Glocester , where the exemption shall not exceed thirty thousand dollars ($30,000);

(xvi) West Warwick , where the city council may, by ordinance, provide for an exemption of up to thirty thousand dollars ($30,000);

(xvii) Warwick , where the city council may, by ordinance, provide for an exemption of a maximum of four thousand dollars ($4,000);

(xviii) [As added by P.L. 2016, ch. 238, § 1]. Charlestown , where the town council may, by ordinance, provide for an additional exemption to any veteran of the United States armed services, regardless of the veterans qualified service dates, who was honorably discharged, or to the unmarried widow or widower of that person who is not currently receiving this statutory exemption;

(xix) [As added by P.L. 2016, ch. 268, § 1]. Charlestown , where the town council may, by ordinance, provide for an additional tax credit to any veteran of the United States armed services, regardless of the veterans qualified service dates, who was honorably discharged, or to the unmarried widow or widower of that person who is not currently receiving this statutory exemption;

(xx) Narragansett , where the town council may, by ordinance, provide for an exemption of a maximum of twenty thousand dollars ($20,000) from the assessed value of real property, or twelve thousand dollars ($12,000) from the assessed value of a motor vehicle;

(xxi) Tiverton , where the town council may provide, by ordinance as may be amended from time to time, a tax credit of two hundred dollars ($200) or greater; and

(xxii) North Smithfield , where the town council may provide, by ordinance, as may be amended from time to time, a tax dollar credit reduction of three hundred and fifty dollars ($350) or greater to any veteran as defined in subsection (a)(1) of this section, or a tax dollar credit reduction of two hundred dollars ($200) or greater to the unmarried widow or widower of any veteran as defined in subsection (a)(1) of this section.

(2) The exemption is applied to the property in the municipality where the person resides, and if there is not sufficient property to exhaust the exemption, the person may claim the balance in any other city or town where the person may own property; provided, that the exemption is not allowed in favor of any person who is not a legal resident of the state, or unless the person entitled to the exemption 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 exemption is claimed, evidence that the person is entitled, which evidence shall stand so long as the persons legal residence remains unchanged; provided, however, that in the town of South Kingstown , the person entitled to the exemption shall present to the assessors, at least five (5) days prior to the certification of the tax roll, evidence that he or she is entitled to the exemption; and, provided, further, that the exemption provided for in this subdivision to the extent that it applies in any city or town, shall be applied in full to the total value of the persons real and tangible personal property located in the city or town; and, provided, that there is an additional exemption from taxation in the amount of one thousand dollars ($1,000), except in:

(i) Central Falls , where the city council may, by ordinance, provide for an exemption of a maximum of seven thousand five hundred dollars ($7,500);

(ii) Cranston , where the exemption shall not exceed three thousand dollars ($3,000);

(iii) Cumberland , where the town council may, by ordinance, provide for an exemption of a maximum of twenty-two thousand five hundred dollars ($22,500);

(iv) Lincoln , where the exemption shall not exceed ten thousand dollars ($10,000);

(v) Newport , where the exemption is four thousand dollars ($4,000);

(vi) New Shoreham , where the town council may, by ordinance, provide for an exemption of a maximum of thirty-six thousand four hundred fifty dollars ($36,450);

(vii) New Shoreham , where the town council may, by ordinance, provide for an exemption of a maximum of five thousand dollars ($5,000);

(viii) Smithfield , where the exemption is four thousand dollars ($4,000);

(ix) Warren , where the exemption shall not exceed eleven thousand dollars ($11,000);

(x) Barrington , where the town council may, by ordinance, provide for an exemption of six thousand dollars ($6,000) for real property; of the property of every honorably discharged veteran of World War I or World War II, Korean or Vietnam, Grenada or Lebanon conflicts, the Persian Gulf conflict, the Haitian conflict, the Somalian conflict and the Bosnian conflict at any time during the period beginning August 2, 1990, and ending May 1, 1994, or in any conflict or undeclared war who is determined by the Veterans Administration of the United States of America to be totally disabled through service-connected disability and who presents to the assessors a certificate from the veterans administration that the person is totally disabled, which certificate remains effectual so long as the total disability continues;

(xi) Charlestown , where the town council may, by ordinance, create a tax dollar credit reduction to replace the tax assessment exemption, as so stated in all sections herein; and

(xii) Jamestown , where the town council may, by ordinance, provide for an exemption to any veteran of the United States armed services regardless of their qualified service dates, who was honorably discharged or who was discharged under conditions other than dishonorable, or to the unmarried widow or widower of that person who is not currently receiving this statutory exemption.

(3) Provided, that:

(i) Burrillville may exempt real property of the totally disabled persons in the amount of six thousand dollars ($6,000);

(ii) Cumberland town council may, by ordinance, provide for an exemption of a maximum of twenty-two thousand five hundred dollars ($22,500);

(iii) Little Compton may, by ordinance, exempt real property of each of the totally disabled persons in the amount of six thousand dollars ($6,000);

(iv) Middletown may exempt the real property of each of the totally disabled persons in the amount of five thousand dollars ($5,000);

(v) New Shoreham town council may, by ordinance, provide for an exemption of a maximum of thirty-six thousand four hundred fifty dollars ($36,450);

(vi) North Providence town council may, by ordinance, provide for an exemption of a maximum of five thousand dollars ($5,000);

(vii) The Tiverton town council may, by ordinance which may be amended from time to time, provide for a four-hundred-dollar ($400) tax credit or greater on the real property of each of the totally disabled persons;

(viii) West Warwick town council may exempt the real property of each of the totally disabled persons in an amount of two hundred dollars ($200);

(ix) Westerly town council may, by ordinance, provide for an exemption on the total value of real and personal property to a maximum of forty-six thousand five hundred dollars ($46,500); and

(x) Jamestown , where the town council may, by ordinance, provide for an additional tax credit or exemption on real and personal property to any veteran of the United States armed services regardless of their qualified service dates, who is considered one hundred percent (100%) totally disabled through a service connected disability and who was honorably discharged or who was discharged under conditions other than dishonorable, or to the unmarried widow or widower of that person who is not currently receiving this statutory exemption.

(4) There is an additional exemption from taxation in the town of:

Warren , where its town council may, by ordinance, provide for an exemption not exceeding eight thousand two hundred fifty dollars ($8,250), of the property of every honorably discharged veteran of World War I or World War II, or Vietnam, Grenada or Lebanon conflicts, the Persian Gulf conflict, the Haitian conflict, the Somalian conflict and the Bosnian conflict, at any time during the period beginning August 2, 1990, and ending May 1, 1994, or in any conflict or undeclared war who is determined by the Veterans Administration of the United States of America to be partially disabled through a service-connected disability and who presents to the assessors a certificate that they are partially disabled, which certificate remains effectual so long as the partial disability continues. Provided, however, that the Barrington town council may exempt real property of each of the above named persons in the amount of three thousand dollars ($3,000); Warwick city council may, by ordinance, exempt real property of each of the above-named persons and to any person who served in any capacity in the military or naval service during the period of time of the Persian Gulf conflict, whether or not the person served in the geographical location of the conflict, in the amount of four thousand dollars ($4,000).

(5) Lincoln . There is an additional exemption from taxation in the town of Lincoln for the property of each person who actually served in the military or naval service of the United States in the Persian Gulf conflict and who was honorably discharged from the service, or who was discharged under conditions other than dishonorable, or who, if not discharged, served honorably, or of the unmarried widow or widower of that person. The exemption shall be determined by the town council in an amount not to exceed ten thousand dollars ($10,000).

(b) In addition to the exemption provided in subsection (a) of this section, there is a ten-thousand dollar ($10,000) exemption from local taxation on real property for any veteran and the unmarried widow or widower of a deceased veteran of the military or naval service of the United States who is determined, under applicable federal law by the Veterans Administration of the United States, to be totally disabled through service-connected disability and who, by reason of the disability, has received assistance in acquiring specially adapted housing under laws administered by the veterans administration; provided, that the real estate is occupied as his or her domicile by the person; and, provided, that if the property is designed for occupancy by more than one family, then only that value of so much of the house as is occupied by the person as his or her domicile is exempted; and, provided, that satisfactory evidence of receipt of the assistance is furnished to the assessors except in:

(1) Cranston , where the exemption shall not exceed thirty thousand dollars ($30,000);

(2) Cumberland , where the town council may provide for an exemption not to exceed seven thousand five hundred dollars ($7,500);

(3) Newport , where the exemption is ten thousand dollars ($10,000) or ten percent (10%) of assessed valuation, whichever is greater;

(4) New Shoreham , where the town council may, by ordinance, provide for an exemption of a maximum of thirty-six thousand four hundred fifty dollars ($36,450);

(5) North Providence , where the town council may, by ordinance, provide for an exemption not to exceed twelve thousand five hundred dollars ($12,500);

(6) Westerly , where the town council may, by ordinance, provide for an exemption of a maximum of forty thousand five hundred dollars ($40,500);

(7) Lincoln , where the town council may, by ordinance, provide for an exemption of a maximum of fifteen thousand dollars ($15,000);

(8) Narragansett , where the town council may, by ordinance, provide for an exemption of a maximum of fifty thousand dollars ($50,000);

(9) Tiverton , where the town council may, by ordinance, provide for a tax credit of two hundred dollars ($200) or greater, as may be amended from time to time;

(10) Jamestown , where the town council may, by ordinance, provide for a tax credit; and

(11) North Smithfield , where the town council may, by ordinance, as may be amended from time to time, provide for a tax dollar credit reduction of three hundred and fifty dollars ($350) or greater.

(c) In addition to the previously provided exemptions, any veteran of the military or naval service of the United States who is determined, under applicable federal law by the Veterans Administration of the United States to be totally disabled through service-connected disability may, by ordinance, passed in the city or town where the veterans property is assessed, receive a ten thousand dollar ($10,000) exemption from local taxation on his or her property whether real or personal and if the veteran owns real property may be exempt from taxation by any fire and/or lighting district; provided, that in the town of: North Kingstown , where the amount of the exemption shall be eleven thousand dollars ($11,000) commencing with the December 31, 2002, assessment; and for the town of Westerly , where the amount of the exemption shall be thirty-nine thousand dollars ($39,000) commencing with the December 31, 2005, assessment; and in the town of Cumberland , where the amount of the exemption shall not exceed forty-seven thousand five hundred forty-four dollars ($47,544); and the town of Narragansett , where the amount of the exemption shall not exceed twenty thousand dollars ($20,000) from the assessed value of real property or twelve thousand dollars ($12,000) from the assessed value of a motor vehicle; and in the city of Cranston , commencing with the December 31, 2016, assessment, where the exemption will not exceed two hundred fifty thousand dollars ($250,000) and be extended to the unmarried widow or widower of such veteran, and in the town of Tiverton , where, by ordinance, a tax credit of two hundred dollars ($200) or greater shall be applied to the qualified veterans property assessment tax bill.

(d) In determining whether or not a person is the widow or widower of a veteran for the purposes of this section, the remarriage of the widow or widower shall not bar the furnishing of the benefits of the section if the remarriage is void, has been terminated by death, or has been annulled or dissolved by a court of competent jurisdiction.

(e) In addition to the previously provided exemptions, there may by ordinance passed in the city or town where the persons property is assessed, be an additional fifteen thousand dollars ($15,000) exemption from local taxation on real and personal property for any veteran of military or naval service of the United States or the unmarried widow or widower of person who has been or shall be classified as, or determined to be, a prisoner of war by the Veterans Administration of the United States, except in:

(1) Westerly , where the town council may, by ordinance, provide for an exemption of a maximum of sixty-eight thousand dollars ($68,000);

(2) Cumberland , where the town council may by ordinance provide for an exemption of a maximum of forty-seven thousand five hundred forty-four dollars ($47,544);

(3) Narragansett , where the town council may, by ordinance, provide for an exemption of a maximum of forty thousand dollars ($40,000);

(4) Tiverton , where the town council may, by ordinance, provide for a tax credit of six hundred dollars ($600) or greater;

(5) Jamestown , where the town council may, by ordinance, provide for an exemption greater than fifteen thousand dollars ($15,000) of value or a tax credit that would offer an equivalent relief or benefit; and

(6) North Smithfield , where the town council may, by ordinance, as may be amended from time to time, provide for a tax dollar credit reduction of three hundred and fifty dollars ($350) or greater.

(f) Cities and towns granting exemptions under this section shall use the eligibility dates specified in this section.

(g) The several cities and towns not previously authorized to provide an exemption for those veterans who actually served in the Persian Gulf conflict may provide that exemption in the amount authorized in this section for veterans of other recognized conflicts.

(h) Bristol , where the town council of Bristol may, by ordinance, provide for an exemption for any veteran and the unmarried widow or widower of a deceased veteran of military or naval service of the United States who is determined, under applicable federal law by the Veterans Administration of the United States to be partially disabled through service-connected disability.

(i) In addition to the previously provided exemption, any veteran who is discharged from the military or naval service of the United States under conditions other than dishonorable, or an officer who is honorably separated from military or naval service, who is determined, under applicable federal law by the Veterans Administration of the United States to be totally and permanently disabled through a service-connected disability, who owns a specially adapted homestead that has been acquired or modified with the assistance of a special adaptive housing grant from the Veterans Administration and that meets Veterans Administration and Americans with disability act guidelines from adaptive housing or that has been acquired or modified using proceeds from the sale of any previous homestead that was acquired with the assistance of a special adaptive housing grant from the veterans administration, the person or the persons surviving spouse is exempt from all taxation on the homestead. Provided, that in the town of Westerly where the amount of the above referenced exemption shall be forty-six thousand five hundred dollars ($46,500).

(j) The town of Coventry may provide, by ordinance, a one-thousand-dollar ($1,000) exemption for any person who is an active member of the armed forces of the United States.

(k) The town of Scituate may provide, by ordinance, in lieu of a tax exemption that grants to all disabled veterans with a one hundred percent (100%) service-connected disability, a tax credit in an amount to be determined from time to time by the town council.

( l ) Any exemption granted by a municipality pursuant to the provisions of this section, in addition to other property exempt pursuant to the provisions of subsection (a) of this section, shall include any life estate in property held by the qualified veteran.
R.I. Gen. Laws § 44-55-8 — RI Code / Title 44 / Chapter 44-55 / Section 44-55-8
§ 44-55-8. Adding back the domestic production activities deduction.
Status: in_force

All corporations doing business in the state of Rhode Island shall add back into their taxable income any amount deducted under the federal domestic production deduction of the internal revenue code 26 U.S.C. § 199. State tax forms shall be changed if needed in order to comply with this section.
R.I. Gen. Laws § 44-11-36 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-36
§ 44-11-36. Liability of fiduciaries.
Status: in_force

Any receiver, liquidator, trustee, trustee in bankruptcy, assignee, conservator, or other fiduciary conducting or liquidating the business or selling the assets of any corporation shall, except as provided in § 44-11-29(b), be subject to the provisions of and the tax imposed by this chapter in the same manner and to the same extent as if the business were being conducted or liquidated or the assets sold by the agents or officers of the corporation.
R.I. Gen. Laws § 44-15-5.1 — RI Code / Title 44 / Chapter 44-15 / Section 44-15-5.1
§ 44-15-5.1. Claims for refund  Hearing upon denial.
Status: in_force

(a) Any taxpayer may file a claim for refund with the tax administrator at any time within two (2) years after the tax has been paid. If the tax administrator shall determine that the tax has been overpaid, he or she shall make a refund with interest at the annual rate provided by § 44-1-7 from the date of payment.

(b) Any taxpayer 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 applicant.
R.I. Gen. Laws § 44-5-20.13.1 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-20.13.1
§ 44-5-20.13.1. Deferment of payment of tax for qualified senior citizens, disabled citizens and disabled veterans  Johnston.
Status: in_force

(a) The town council for the town of Johnston may by ordinance, provide that the payment of property taxes on a single family dwelling owned and occupied by a senior citizen, disabled citizen or disabled veteran be partially deferred until the property is disposed by reason of death of all qualified owners, or by reason of transfer or conveyance; provided however, that any taxes so deferred shall contribute a lien against the real estate.

(b) For the purposes of this section the following definitions shall apply:

(1) Senior citizen means any Johnston resident who is sixty-five (65) years of age or older.

(2) Disabled citizen means a Johnston resident who has been determined to be totally disabled by the United States Social Security Administration.

(3) Disabled Veteran means a Johnston resident who is a veteran, and has been determined to be totally disabled by the United States Veterans Administrator.

(c) The town council for the town of Johnston shall by ordinance, establish the requirements and application and/or verification procedures for taxpayers to avail themselves of the benefit of the deferment provided for in this section.
R.I. Gen. Laws § 44-3-13.1 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-13.1
§ 44-3-13.1. West Warwick  Exemption of persons over the age of 65 years.
Status: in_force

The town council of the town of West Warwick may, by ordinance, exempt from taxation the real property situated in the town owned and occupied by any person over the age of sixty-five (65) years, and which exemption is in an amount up to thirty thousand dollars ($30,000), and which exemption is in addition to any and all other exemptions from taxation to which the person may be otherwise entitled. The exemption shall be applied uniformly and without regard to ability to pay. Only one exemption shall be granted to cotenants, joint tenants, and tenants by the entirety, even though all of the cotenants, joint tenants, and tenants by the entirety are 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.
R.I. Gen. Laws § 44-13-31 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-31
§ 44-13-31. Hearing on application by corporation.
Status: in_force

Any corporation aggrieved by the action of the tax administrator in determining the amount of any tax or penalty imposed under the provisions of this chapter may apply to the tax administrator, in writing, within thirty (30) days after the notice of the action is mailed to it, for a hearing relative to the tax or penalty. The tax administrator shall fix a time and place for the hearing and shall notify the applicant. Upon the hearing the tax administrator shall correct manifest errors, if any, disclosed at the hearing and assess and collect the tax lawfully due together with any penalty or interest.
R.I. Gen. Laws § 44-7-8 — RI Code / Title 44 / Chapter 44-7 / Section 44-7-8
§ 44-7-8. Permissive excise tax collection agreement.
Status: in_force

A tax collector or a finance director of any city or town may enter into an agreement with the administrator of the division of motor vehicles for the collection of motor vehicle excise taxes and/or motor vehicle registration fees and/or the issuance of motor vehicle registrations on a mutually agreed cost sharing basis.
R.I. Gen. Laws § 44-15-13 — RI Code / Title 44 / Chapter 44-15 / Section 44-15-13
§ 44-15-13. Penalty for failure to file return.
Status: in_force

If any return or statement required to be made under the provisions of this chapter is not made within the time fixed or extended, the corporation or association or any officer or agent of the corporation neglecting or refusing to make the return or statement shall be fined not exceeding ten thousand dollars ($10,000).
R.I. Gen. Laws § 44-11-14 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-14
§ 44-11-14. Allocation of income from business partially within state.
Status: in_force

(a) In the case of a taxpayer deriving its income from sources both within and outside of this state or engaging in any activities or transactions both within and outside of this state for the purpose of profit or gain, its net income shall be apportioned to this state by means of an allocation fraction to be computed as a simple arithmetical mean of three (3) fractions:

(1) The first of these fractions shall represent that part held or owned within this state of the average net book value of the total tangible property (real estate and tangible personal property) held or owned by the taxpayer during the taxable year, without deduction on account of any encumbrance thereon;

(2) The second fraction shall represent that part of the taxpayers total receipts from sales or other sources during the taxable year which is attributable to the taxpayers activities or transactions within this state during the taxable year; meaning and including within that part, as being thus attributable, receipts from:

(i) Gross sales of its tangible personal property (inventory sold in the ordinary course of business) where:

(A) Shipments are made to points within this state; or

(B) Shipments are made from an office, store, warehouse, factory or other place of storage in this state and the taxpayer is not taxable in the state of the purchase.

(ii) Gross income from services performed within the state;

(iii) Gross income from rentals from property situated within the state;

(iv) Net income from the sale of real and personal property, other than inventory sold in the ordinary course of business as described in paragraph (i) of this subdivision, or other capital assets located in the state;

(v) Net income from the sale or other disposition of securities or financial obligations; and

(vi) Gross income from all other receipts within the state;

(3) The third fraction shall represent that part of the total wages, salaries, and other compensation to officers, employees, and agents paid or incurred by the taxpayer during the taxable year which is attributable to services performed in connection with the taxpayers activities or transactions within this state during the taxable year.

(b) For tax years beginning on or after January 1, 2015, all taxpayers organized under subchapter C of the Internal Revenue Code deriving income from sources both within and outside of this state, or engaging in any activities or transactions both within and outside of this state for the purpose of profit or gain, its net income shall be apportioned to this state by means of an allocation fraction to be computed as a simple arithmetical of the following factors:

(1) The factor shall represent that part of the taxpayers total receipts from sales or other sources during the taxable year which is attributable to the taxpayers activities or transactions within this state during the taxable year; meaning and including within that part, as being thus attributable, receipts from:

(i) Gross sales of its tangible personal property (inventory sold in the ordinary course of business) where:

(A) Shipments are made to points within this state; or

(B) Shipments are made from an office, store, warehouse, factory or other place of storage in this state and the taxpayer is not taxable in the state of the purchase.

(ii) Gross income from the performance of services where the recipient of the service receives all of the benefit of the service in this state. If the recipient of the service receives some of the benefit of the service in this state, gross income which shall be included in the numerator of the apportionment factor in proportion to the extent the recipient receives benefit of the service in this state;

(iii) Gross income from rentals from property situated within the state;

(iv) Net income from the sale of real and personal property, other than inventory sold in the ordinary course of business as described in subsection (b)(1)(i) of this section, or other capital assets located in the state;

(v) Net income from the sale or other disposition of securities or financial obligations; and

(vi) Gross income from all other receipts within the state.

(vii) Except as otherwise provided under this section, each unitary business group member shall include all receipts in this state without regard to whether the member has nexus in this state. Receipts between members included in a unitary business group must be eliminated in calculating the receipts factor.

(c) Notwithstanding any of the provisions of this section, revenue and expenses subject to the gross earnings tax pursuant to chapter 13 of this title shall not be included in the calculation described in this section.
R.I. Gen. Laws § 44-5-13.13 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.13
§ 44-5-13.13. Portsmouth  Assessment and taxation of new real estate construction.
Status: in_force

(a) Completed new construction of real estate in the town of Portsmouth 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; provided, that the rate of taxation is uniform within each class. 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 inspector issuing the certificate shall, within ten (10) days after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

(c) 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 assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. He or she 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 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.

(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 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 town of Portsmouth.
R.I. Gen. Laws § 44-20-61 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-61
§ 44-20-61. Product restrictions on electronic nicotine-delivery system products.
Status: in_force

(a) For purposes of this section, the following terms shall have the following meanings:

(1) Characterizing flavor means a distinguishable taste or aroma, other than the taste or aroma of tobacco or menthol, distinguishable by an ordinary consumer, imparted either prior to, or during, consumption of an electronic nicotine-delivery system product or component part thereof, including, but not limited to, tastes or aromas relating to any fruit, mint, wintergreen, chocolate, vanilla, honey, candy, cocoa, dessert, alcoholic beverage, herb, or spice or which impart a cooling or numbing sensation. The determination of whether an electronic nicotine-delivery system product has a characterizing flavor shall not be based solely on the use of additives, flavorings, or particular ingredients, but shall instead consider all aspects of a final product including, but not limited to, taste, flavor and aroma, product labeling, and advertising statements. A flavor shall be presumed to be a characterizing flavor if a dealer, manufacturer, or distributor has made a statement or claim directed to consumers or the public about such flavor, whether expressed or implied, that it has a distinguishable taste or aroma (other than the taste or aroma of tobacco or menthol).

(2) Flavored electronic nicotine-delivery system product means any electronic nicotine-delivery system product that imparts a characterizing flavor.

(b) The sale, or offer for sale of, or the possession with intent to sell or to offer for sale, flavored electronic nicotine-delivery system products to consumers within the state of Rhode Island is hereby prohibited. Compassion centers and licensed cultivators registered with the state of Rhode Island department of business regulation-office of cannabis regulation under chapter 28.6 of title 21 are exempt from this provision except as to products that contain, are made of, or are derived from tobacco or nicotine, natural or synthetic.
R.I. Gen. Laws § 44-23-17 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-17
§ 44-23-17. Suspension of tax payment pending claim against estate.
Status: in_force

Whenever it is necessary in the settlement of any estate to retain property or funds for the purpose of paying the claim of any creditor, the amount or validity of which is contested and is not determined, the payment of the whole or a proportionate part of the tax may be suspended, by and with the approval of the tax administrator, to await the disposition of the claim.
R.I. Gen. Laws § 44-17-11 — RI Code / Title 44 / Chapter 44-17 / Section 44-17-11
§ 44-17-11. Penalties for violations  Interest on delinquencies.
Status: in_force

If the return required to be made by § 44-17-1 is not made within the time fixed or extended, the officer or agent neglecting or refusing to make the return shall be fined not exceeding five hundred dollars ($500), and the tax administrator shall assess the tax upon any information he or she may obtain. Any tax imposed by § 44-17-1 remaining unpaid on March 1st in any year shall bear interest at the annual rate provided by § 44-1-7 from the date when the tax became due and payable to the date when the tax is paid. Any officer or agent who willfully makes a false statement in any return required by this chapter shall upon conviction be deemed guilty of perjury.
R.I. Gen. Laws § 44-4-7 — RI Code / Title 44 / Chapter 44-4 / Section 44-4-7
§ 44-4-7. Undivided real estate of decedent.
Status: in_force

Undivided real estate of any deceased person may be assessed to the estate, or heirs, or devisees of the deceased, generally, until a record of a division is made, or until they give notice to the assessors of the division, and of the names of the persons holding the portions of the estate; and each heir or devisee is liable for the whole of the tax, and shall have a lien on the shares of his or her associate heirs or devisees in the estate, for their proportion of the tax, if paid by the heir or devisee.
R.I. Gen. Laws § 44-23-32 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-32
§ 44-23-32. Reciprocal laws required.
Status: in_force

The provisions of §§ 44-23-27  44-23-31 apply only to cases in which each of the states involved has in effect a law substantially similar to those sections.
R.I. Gen. Laws § 44-9-11 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-11
§ 44-9-11. Notice to mortgagees and other parties in interest.
Status: in_force

(a) In case the collector shall advertise for sale any property, real, personal, or mixed, in which any person other than the person to whom the tax is assessed has an interest, it shall not be necessary for the collector to notify the interested party, except for the following interested parties, provided that their interest was of record at least ninety (90) days prior to the date set for the sale: the present owner of record; mortgagees of record and mortgage assignees of record; former fee holders whose right to redeem has not been foreclosed; holders of tax title; federal agencies having a recorded lien on the subject property; holders of life estates of record and vested remainder, whose identity can be ascertained from an examination of the land or probate records of the municipality conducting the sale; and/or their assignees of record who shall be notified by the collector, either by registered or certified mail sent postpaid not less than twenty (20) days before the date of sale or any adjournment of the sale to an agent authorized by appointment or by law to receive service of process; or to the address of the party in interest set forth in the recorded mortgage document or the recorded assignment; or to the last known address of the party in interest; but no notice of adjournments shall be necessary other than the announcement made at the sale. The posting and publication of the notice of the time and place of sale in the manner provided by § 44-9-9 shall be deemed sufficient notice to all other interested parties. This provision shall apply to all taxes levied prior to and subsequent to 1896. This provision shall be subject to the notice requirements of § 44-9-10. It shall not be necessary, however, to provide the names of the mortgagees and other parties in interest under this section to the Rhode Island Housing and Mortgage Finance Corporation or to the office of healthy aging. In the event that the Rhode Island Housing and Mortgage Finance Corporation does in fact pay the tax and acquire a lien on the subject property, then the Rhode Island Housing and Mortgage Finance Corporation shall, within ninety (90) days of making the tax payment, notify those mortgagees of record and mortgagee assignees of record whose interests in the property was of record at least ninety (90) days prior to the date set for the tax sale as identified in the recorded collectors deed of the fact that the taxes have been paid by the Rhode Island Housing and Mortgage Finance Corporation and that a tax lien has been acquired by the Rhode Island Housing and Mortgage Finance Corporation.

(b) Only a person or entity failing to receive notice in accordance with the provisions of this section and §§ 44-9-9 and 44-9-10 shall be entitled to raise the issue of lack of notice or defective notice to void the tax sale. The right to notice shall be personal to each party entitled to it and shall not be asserted on behalf of another party in interest. If there is a defect in notice, the tax sale shall be void only as to the party deprived of adequate notice, but shall be valid as to all other parties in interest who received proper notice of the tax sale.

(c) Once a petition is filed under § 44-9-25, and any party in interest entitled to notice of the tax sale receives actual notice of the pendency of the petition to foreclose, the party must raise the notice defense in accordance with the provisions of § 44-9-31 or be estopped from alleging lack of notice in any action to vacate a final decree entered in accordance with § 44-9-30.
R.I. Gen. Laws § 44-58-8 — RI Code / Title 44 / Chapter 44-58 / Section 44-58-8
§ 44-58-8. Final report to the governor and the legislature.
Status: in_force

By March 1, 2001, the tax administrator shall report to the governor, the speaker of the house, the president of the senate, and the members of the joint legislative oversight committee on the status of multi-state discussions and, if a proposed system has been agreed upon by participating states, shall also recommend whether the state should participate in that system.
R.I. Gen. Laws § 44-53-14 — RI Code / Title 44 / Chapter 44-53 / Section 44-53-14
§ 44-53-14. Records of sales and redemption.
Status: in_force

The tax administrator shall keep a record of all sales of real property under § 44-53-9 and of all redemptions of that property. The record shall state the tax for which any sale was made, the dates of seizure and sale, the name of the party assessed and all proceedings in making the sale, the amount of expenses, the names of the purchasers, and the date of the deed. A copy of the record, or any part of the record, certified by the tax administrator shall be evidence in any court of the truth of the facts stated in the record.
R.I. Gen. Laws § 44-1-9 — RI Code / Title 44 / Chapter 44-1 / Section 44-1-9
§ 44-1-9. Extension of time for filing of reports.
Status: in_force

The tax administrator may grant a reasonable extension of time for the filing of any return, report, or statement, provided by law to be made to the tax administrator.
R.I. Gen. Laws § 44-3-31 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-31
§ 44-3-31. Providence  Certain tax exemptions.
Status: in_force

(a) The city council of the city of Providence is hereby authorized, by ordinance or resolution, to exempt from taxation a specified dollar amount of real and/or personal property of qualified individuals as defined in §§ 44-3-4 and 44-3-5, who are residents of the city of Providence and are:

(1) Veterans of war;

(2) Unmarried spouses of veterans of war;

(3) Veterans or the unmarried widow or widower of veterans who are one hundred percent (100%) totally disabled through service connected disability;

(4) For persons who are one hundred percent (100%) disabled as determined pursuant to title II and title XVI of the Social Security Act, 42 U.S.C. § 401 et seq., and 42 U.S.C. § 1381 et seq., or who, by reason of their being one hundred percent (100%) disabled, are receiving disability payments from sources other than the social security administration (such as employees of the railroad, federal civil service, postal service, and the Providence police and fire departments or any person receiving federal disability retirement);

(5) Persons who are blind as provided in § 44-3-12;

(6) Gold star parents as provided in § 44-3-5;

(7) Veterans who were prisoners of war;

(8) Any person sixty-five (65) years of age, or over;

(9) Any person sixty-two (62) through sixty-four (64) years of age, who is receiving social security benefits;

(10) Using the exemption for specially adapted housing for veterans with paraplegia as defined in § 44-3-4.

(b) The city council of the city of Providence may subject the exemptions provided in this section to verifications with respect to qualification for exemptions that it deems necessary or desirable.
R.I. Gen. Laws § 44-18-19 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-19
§ 44-18-19. Collection of sales tax by retailer.
Status: in_force

The retailer shall add the tax imposed by this chapter to the sale price or charge, and when added the tax constitutes a part of the price or charge, is a debt from the consumer or user to the retailer, and is recoverable at law in the same manner as other debts; provided, that the amount of tax that the retailer collects from the consumer or user is as follows:

and where the amount of the sale is more than one dollar and eight cents ($1.08) the amount of the tax is computed at the rate of six percent (6%); provided, that the amount of tax that the retailer collects from the consumer or user for the period commencing July 1, 1990 is as follows:

and where the amount of the sale is more than one dollar and seven cents ($1.07) the amount of the tax is computed at the rate of seven percent (7%).
R.I. Gen. Laws § 44-5-11.4 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-11.4
§ 44-5-11.4. Technology grants for property tax administration.
Status: in_force

The director of the department of revenue may establish a local grant-in-aid program whereby cities and towns may purchase microcomputers to be used for the purpose of property tax administration. The director shall also cause to be prepared and distributed to all cities and towns that participate in the grant-in-aid program, a uniform software application program which would adapt current state-of- the-art uses in property tax administration.
R.I. Gen. Laws § 44-9-52 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-52
§ 44-9-52. Effective period of lien  Limitation period.
Status: in_force

The lien shall be effective for a period of five (5) years from the date of filing of the notice of lien unless discharged as provided in § 44-9-55. A notice of lien shall not be effective if filed more than two (2) years from the date of assessment for the taxes claimed to be due.
R.I. Gen. Laws § 44-19-1 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-1
§ 44-19-1. Annual permit required  Retail business subject to sales tax  Promotion of shows  Revocation of show permit.
Status: in_force

(a)(1) Every person desiring to engage in or conduct within this state a business of making sales at retail, or engage in a business of renting living quarters in any hotel, rooming house, or tourist camp, the gross receipts from which sales or rental charges are required to be included in the measure of the tax imposed under chapter 18 of this title, shall file with the tax administrator an application for a permit for each place of business. The application shall be in a form, include information, and bear any signatures that the tax administrator may require. There shall be no fee for this permit. Every permit issued under this chapter expires at the times prescribed by the tax administrator.

(2) Every permit holder shall annually, on forms prescribed and at the times prescribed by the tax administrator, renew its permit by filing an application. The renewal permit is valid for the period July 1 of that calendar year through June 30 of the subsequent calendar year unless otherwise canceled, suspended, or revoked. All fees received under this section are allocated to the tax administrator for enforcement and collection of all taxes.

(b)(1) Every promoter of a show shall, at least ten (10) days prior to the opening of each show, file with the tax administrator a notice stating the location and dates of the show, in a form prescribed by the tax administrator.

(2) The tax administrator shall, within five (5) days after the receipt of that notice, issue to the promoter, without charge, a permit to operate the show, unless the provisions of subsection (b)(5) of this section have been applied to the promoter. No promoter may operate a show without obtaining the permit. The permit shall be prominently displayed at the main entrance of the show.

(3) Any promoter who is a retailer shall comply with all of the provisions of this chapter and chapter 18 relating to retailers, in addition to all of the provisions of this chapter relating to promoters.

(4) A promoter may not permit any person to display or sell tangible personal property, services, or food and drink at a show unless that person is registered under subsection (a) of this section and displays his or her permit in accordance with the provisions of subsection (a) of this section.

(5) Any promoter who permits any person to display or sell tangible personal property, services, or food and drink at a show who is not registered, or does not display a permit, or fails to keep a record or file a monthly report of the name, address, and permit number of every person whom the promoter permitted to sell or display tangible personal property, services, or food and drink at a show, is subject to revocation of all existing permits issued pursuant to this section to operate a show, and to the denial of a permit to operate any show for a period of not more than two (2) years, in addition to the provisions of § 44-19-31.
R.I. Gen. Laws § 44-17-4.1 — RI Code / Title 44 / Chapter 44-17 / Section 44-17-4.1
§ 44-17-4.1. Claims for refund  Hearing upon denial.
Status: in_force

(a) Any company 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 tax has been paid. If the tax administrator determines that the tax has been overpaid, he or she shall make a refund with interest at the annual rate provided by § 44-1-7.1 from the date of overpayment.

(b) Any company 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 so notify the applicant.
R.I. Gen. Laws § 44-57-7 — RI Code / Title 44 / Chapter 44-57 / Section 44-57-7
§ 44-57-7. Forms of application for system certification.
Status: in_force

Application forms for the renewable energy system certification for the respective systems shall contain the following:

(1) Photovoltaic systems. Renewable energy credit application form for photovoltaic systems shall include:

(i) A proof of purchase, which can be the contract or invoices, dated in the year for which the applicant is claiming the credit;

(ii) A copy of the signed electrical permit and a completed grid interconnect application form;

(iii) The cost of the renewable energy system;

(iv) The brand name of the module;

(v) The module(s) area;

(vi) A description of the storage provided if storage is a part of the system;

(vii) Storage brand and model;

(viii) Storage capacity;

(ix) The brand name of the inverter if an inverter is part of the system;

(x) The capacity of the inverter;

(xi) Orientation and tilt of the device;

(xii) The name, address, and phone number of the solar dealer; and

(xiii) The name, addresses, and phone number of the installing contractor including any required licenses.

(2) Solar domestic hot water systems. Renewable energy system certification application form for solar domestic hot water systems shall include:

(i) A proof of purchase, which can be the contract or invoices dated in the year for which the applicant is claiming the credit;

(ii) The number of collectors;

(iii) The manufacturer and/or supplier;

(iv) The collector dimensions and/or the net area of the collectors;

(v) The amount of heat storage;

(vi) The system type;

(vii) A description of the freeze protection of the system;

(viii) A description of the overheat protection for the system;

(ix) The system model;

(x) The orientation and tilt of the device;

(xi) A consumer disclosure signed by the applicant and the contractor or supplier, if any;

(xii) A statement that the purchaser has received a copy of consumer information supplied by the state energy office of Rhode Island.

(3) Solar space heating systems. Renewable energy system certification application form for solar space heating systems shall include:

(i) All of the data required for solar domestic hot water systems in paragraphs (2)(i) through (2)(xii) of this section;

(ii) A description of the heat distribution system;

(iii) A heat loss estimate for the house;

(iv) An estimate for the solar contribution of the heating load.

(4) Wind energy systems. Renewable energy tax credit application form for wind energy systems shall include:

(i) A proof of purchase, which can be the contract or invoices, dated in the year for which the applicant is claiming the credit;

(ii) A copy of the signed electrical permit and a completed grid interconnect application form if applicable;

(iii) The cost of the renewable energy system;

(iv) The brand name of the wind generator or wind turbine;

(v) The rotor diameter of the wind generator or wind turbine;

(vi) The voltage of the wind generator or wind turbine;

(vii) The output of the wind generator or wind turbine;

(viii) A drawing or description of the mounting system;

(ix) A description of the storage provided if storage is a part of the system;

(x) Storage brand and model;

(xi) Storage capacity;

(xii) The brand name of the inverter if part of the system;

(xiii) The capacity of the inverter;

(xiv) Site plan showing the existing buildings on the property, the location of the wind generator or wind turbine, the height of the tower if applicable including the set-back from all property lines, and the distance to the batteries and/or inverter. On systems using a tower, show all objects (trees, buildings, etc.) that are under thirty (30) feet below anything within five hundred (500) feet. Show the prevailing wind direction on the site plan;

(xv) The name, address, and phone number of the wind energy system dealer; and

(xvi) The name, addresses, and phone number of the installing contractor including any required licenses.

(5) Geothermal systems. Renewable energy system certification forms for geothermal systems shall include:

(i) The proof of purchase which can be the contract or invoices dated in the year for the applicant is claiming the credit;

(ii) The amount of heat storage, if any;

(iii) The system type;

(iv) The system mode;

(v) Site plan for any work done outside of the building;

(vi) The identity of the manufacturer and supplier;

(vii) The name, address and telephone number of the geothermal energy system dealer;

(viii) The name, address and telephone number of the geothermal energy system installer;

(ix) A copy of the signed electrical permit;

(x) A consumer disclosure signed by the applicant and the contractor or supplier; if any;

(xi) A statement that the purchaser has received a copy of consumer information supplied by the state energy office.
R.I. Gen. Laws § 44-11-39 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-39
§ 44-11-39. Tax as debt to state.
Status: in_force

Any tax imposed under the provisions of this chapter, together with all increases, penalties, charges, and interest, shall also become, from the time the same are due and payable, a debt due to the state of Rhode Island from the corporation liable for the payment of the tax.
R.I. Gen. Laws § 44-15-8 — RI Code / Title 44 / Chapter 44-15 / Section 44-15-8
§ 44-15-8. Pecuniary penalty for false return.
Status: in_force

In case a false or fraudulent return is made with intent to evade any tax imposed by this chapter, the tax administrator shall add to the tax fifty percent (50%) of its amount.
R.I. Gen. Laws § 44-3-52 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-52
§ 44-3-52. Cumberland  Exemption for persons interned in concentration camps.
Status: in_force

The town council of the town of Cumberland may, by ordinance, provide for an exemption from valuation for taxation any real property situated in the town, which is owned and occupied by any person who is determined to have been interned in a concentration camp. The amount of the exemption shall not exceed the maximum provided for in § 44-3-25.
R.I. Gen. Laws § 44-70-10 — RI Code / Title 44 / Chapter 44-70 / Section 44-70-10
§ 44-70-10. Inspections and investigations.
Status: in_force

(a) The tax administrator or his or her duly authorized agent shall have authority to enter and inspect, without a warrant during normal business hours, and with a warrant during nonbusiness hours, the facilities and records of any licensee.

(b) In any case where the administrator or his or her duly authorized agent, or any police officer of this state, has knowledge or reasonable grounds to believe that any vehicle is transporting cannabis or cannabis products in violation of this chapter, the administrator, such agent, or such police officer, is authorized to stop such vehicle and to inspect the same for contraband cannabis or cannabis products.

(c) For the purpose of determining the correctness of any return, determining the amount of tax that should have been paid, determining whether or not the licensee should have made a return or paid taxes, or collecting any taxes under this chapter, the tax administrator may examine, or cause to be examined, any books, papers, records, or memoranda, that may be relevant to making those determinations, whether the books, papers, records, or memoranda, are the property of or in the possession of the licensee or another person. The tax administrator may require the attendance of any person having knowledge or information that may be relevant, compel the production of books, papers, records, or memoranda by persons required to attend, take testimony on matters material to the determination, and administer oaths or affirmations. Upon demand of the tax administrator or any examiner or investigator, any court shall issue a subpoena for the attendance of a witness or the production of books, papers, records, and memoranda. Disobedience of subpoenas issued under this chapter is punishable by the superior court of the district in which the subpoena is issued.
R.I. Gen. Laws § 44-52-1 — RI Code / Title 44 / Chapter 44-52 / Section 44-52-1
§ 44-52-1. Short title. [Contingent repeal  See notes.]
Status: in_force

This chapter shall be known as The Outpatient Health Care Facility Provider Assessment Act.
R.I. Gen. Laws § 44-8-1 — RI Code / Title 44 / Chapter 44-8 / Section 44-8-1
§ 44-8-1. Property subject to distraint.
Status: in_force

The collector may distrain personal property, except that which is exempt from attachment or distress by the laws of this state or of the United States, and may sell the property in the manner directed by this chapter.
R.I. Gen. Laws § 44-49-8 — RI Code / Title 44 / Chapter 44-49 / Section 44-49-8
§ 44-49-8. Measurement.
Status: in_force

For the purpose of calculating this tax, a quantity of a controlled substance is measured by the weight of the substance whether pure or impure or dilute, or by dosage units when the substance is not sold by weight, in the dealers possession. A quantity of a controlled substance is dilute if it consists of a detectable quantity of pure controlled substance and any excipients or fillers.
R.I. Gen. Laws § 44-40-9 — RI Code / Title 44 / Chapter 44-40 / Section 44-40-9
§ 44-40-9. Setting aside or correcting an erroneous determination.
Status: in_force

In any case in which a deficiency has been determined in an erroneous amount, the administrator may, within three (3) years after the erroneous determination was made, set aside the determination or issue an amended determination in the correct amount.
R.I. Gen. Laws § 44-3-9.13 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-9.13
§ 44-3-9.13. Coventry  Exemption or stabilizing of taxes on qualifying property used for manufacturing, commercial, residential, or mixed-use purposes.
Status: in_force

(a)(1) Except as provided in this section, the town council of the town of Coventry may vote to authorize, for a period not to exceed twenty (20) years, and subject to the conditions as provided in this section, to exempt from payment, in whole or in part, real and personal property that has undergone environmental remediation, is historically preserved, or is used for affordable housing, manufacturing, commercial, residential, or mixed-use purposes, or to determine a stabilized amount of taxes to be paid on account of such 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 having a general circulation in the town, the town council determines that:

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

(A) The willingness of the manufacturing or commercial firm or concern to locate in the town or of individuals to reside in such an area; or

(B) The willingness of a manufacturing or commercial firm or concern 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 substantially reduce its work force in the town; or

(C) An improvement of the physical plant in the town that will result in a long-term economic benefit to the town and state; or

(D) An improvement that converts or makes available land or facility that would otherwise be not developable or difficult to develop without substantial environmental remediation; or

(ii) Granting of the exemption or stabilization of taxes will inure to the benefit of the town by reason of the willingness of a manufacturing, commercial, residential, or mixed-use firm or property owner to construct new or 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, commercial, residential housing, or mixed-use building investment by the firm or property owner in the town.

(2) Provided that, should the town council make the determination in subsection (a)(1)(i)(B) of this section, any exemption or stabilization may be granted as to new buildings, fixtures, machinery, or equipment for new buildings, firms, or expansions, and may be granted as to the existing building, fixtures, machinery, and equipment for existing employers in the town.

(b) For purposes of this section, real property used for manufacturing, commercial, residential, or mixed-use purposes includes any building or structure used for manufacturing, offices, commercial enterprises, and/or residential housing 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 or manufacturing business, residential housing, including mixed-use, and the land on which any such building or structure is situated.

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

(d) Except as provided in this section, real and personal property, the payment of taxes on which has been so exempted or that 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 town in which the property is located so long as the property is used for the manufacturing, commercial, residential, or mixed-use 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 on the indebtedness, 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.

(f) Renewable energy resources as defined in § 39-26-5, qualify for tax stabilization agreements pursuant to subsection (a) of this section.
R.I. Gen. Laws § 44-1-38 — RI Code / Title 44 / Chapter 44-1 / Section 44-1-38
§ 44-1-38. Jeopardy determinations.
Status: in_force

If the tax administrator believes that the collection of any amount of tax, interest, and/or penalty assessed in a notice of deficiency determination will be jeopardized by a delay that could render a person or entity judgment proof and/or frustrate the collectability of said determination, the tax administrator shall thereupon make a jeopardy determination of the amount of tax required to be collected, including interest and penalties, if any. Said jeopardy determination shall state briefly the facts upon which it is based. The amount of the tax, interest, and/or penalties so determined shall be due and payable immediately upon the mailing by the tax administrator of the notice of that jeopardy determination. Within thirty (30) days of the date of the mailing of the notice of the jeopardy determination, the taxpayer may bring an action in the sixth (6th) division district court appealing the jeopardy determination. Within twenty (20) days after the action is commenced, the district court shall make a determination of whether or not the making of the jeopardy assessment was reasonable under the circumstances.
R.I. Gen. Laws § 44-15-12 — RI Code / Title 44 / Chapter 44-15 / Section 44-15-12
§ 44-15-12. Penalty for violations by individuals.
Status: in_force

Whenever any person delivers or discloses or causes to be delivered or disclosed to the tax administrator any false or fraudulent return, account, or statement, with intent to defeat or evade any tax imposed under this chapter, or being summoned to appear to testify or to appear and produce books as required under this chapter, neglects to appear or to produce books, the person shall be fined not exceeding ten thousand dollars ($10,000), or be imprisoned not exceeding one year, or both.
R.I. Gen. Laws § 44-11-20 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-20
§ 44-11-20. Claims for refund  Hearing upon denial.
Status: in_force

(a) Any taxpayer may file a claim for refund with the tax administrator at any time within three (3) years after the tax has been paid, or in the case of a change or correction of its taxable income by any official of the United States government, within three (3) years after receiving notice of the change or correction. If the tax administrator determines that the tax has been overpaid, he or she shall make a refund with interest at the annual rate provided by § 44-1-7.1 from the date of payment.

(b) If the claim for refund relates to an overpayment attributable to a net operating loss carryback or a capital loss carryback, a taxpayer may file a claim for refund with the tax administrator within the period which ends with the expiration of the 15th day of the 39th month following the end of the taxable year of the net operating loss or net capital loss which results in the carryback, or the period prescribed in subsection (a) of this section in respect of the taxable year, whichever expires later.

(c) Any taxpayer 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 so notify the applicant.
R.I. Gen. Laws § 44-14-18 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-18
§ 44-14-18. 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 §§ 44-14-6 and 44-14-7. Upon the filing of the return, the full amount of any tax, as computed by the taxpayer, shall be paid to the administrator.
R.I. Gen. Laws § 44-55-6 — RI Code / Title 44 / Chapter 44-55 / Section 44-55-6
§ 44-55-6. Certificates.
Status: in_force

A business shall not be allowed an incentive under this chapter for any taxable year unless the business obtains a written certificate from the department of labor and training for each employee claimed.
R.I. Gen. Laws § 44-5-13.39 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.39
§ 44-5-13.39. West Greenwich  Assessment and taxation of new real estate construction.
Status: in_force

(a) Completed new construction of real estate in the town of West Greenwich 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. 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 inspector issuing the certificate shall, within ten (10) days after issuing the certificate, notify, in writing, the assessor of the issuance of the certificate of occupancy.

(c) 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) business days, notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(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 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 properly assessed in the town of West Greenwich.
R.I. Gen. Laws § 44-40-2 — RI Code / Title 44 / Chapter 44-40 / Section 44-40-2
§ 44-40-2. Definitions.
Status: in_force

Except where the context otherwise requires, the words and phrases defined in this section are used in this chapter in the sense given them in the following definitions:

(1) Administrator means the director of the division of taxation.

(2) Deemed transferor has the same meaning as defined in 26 U.S.C. § 2601 et seq.

(3) Federal generation-skipping transfer tax means the tax imposed by 26 U.S.C. § 2601 et seq.

(4) Generation-skipping transfer means every transfer subject to the tax imposed under 26 U.S.C. § 2601 et seq. where the original transferor is a resident of the state of Rhode Island at the date of the original transfer, and the deemed transferor is a resident of Rhode Island at the time of his or her death, and the property transferred is real or personal property in Rhode Island.

(5) Original transferor means any grantor, donor, trustor, or testator who by gift, trust, or will makes a transfer of real or personal property that results in a federal generation- skipping transfer tax under applicable provisions of the Internal Revenue Code of the United States, 26 U.S.C. § 1 et seq.
R.I. Gen. Laws § 44-18-10 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-10
§ 44-18-10. Use defined.
Status: in_force

Use includes the exercise of any right or power over tangible personal property incident to the ownership of that property, except that it does not include the sale of that property in the regular course of business.
R.I. Gen. Laws § 44-19-15 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-15
§ 44-19-15. Jeopardy determinations.
Status: in_force

If the tax administrator believes that collection of any tax or any amount of tax required to be collected and paid to the state or of any determination will be jeopardized by delay, the administrator shall thereupon make a determination of the tax or amount of tax required to be collected, including interest and penalties, if any, noting that fact upon the determination. The amount so determined is due and payable immediately upon the mailing by the tax administrator of the notice of that determination. Within thirty (30) days of the notice of jeopardy determination, the taxpayer may bring an action in the sixth (6th) division district court. Within twenty (20) days after the action is commenced, the district court shall determine whether or not the making of the jeopardy assessment is reasonable under the circumstances.
R.I. Gen. Laws § 44-18-30C — RI Code / Title 44 / Chapter 44-18 / Section 44-18-30C
§ 44-18-30C. Exemption from or stabilization of sales and use taxes for municipal economic development zones  West Warwick.
Status: in_force

(a) Findings. The general assembly makes the following findings of fact:

(1) Various sections of several towns in the state, including, but not limited to, the town of West Warwick, are deteriorated, blighted areas which have created very difficult challenges to economic development;

(2) Several areas of the state are in a distressed financial condition as defined by §45-13-12(b) and cannot finance economic development projects on its own without the participation of private enterprise;

(3) The general assembly has found that it is nearly impossible for private enterprise alone to meet these challenges;

(4) In certain sections of financially distressed communities, the serious challenges of economic development and/or redevelopment have not been met by private enterprise alone and the impact is being felt throughout the community;

(5) Legislation enacted to encourage redevelopment of the deteriorated, blighted areas through the formation of local redevelopment agencies has had very limited success;

(6) Various states, such as New Jersey, Pennsylvania and Michigan have had a great deal of success in generating economic development by exercising the authority to exempt and/or stabilize taxes;

(7) The state of Rhode Island has generated economic growth by redirecting and/or exempting certain commercial and retail activity from the imposition of sales, use and income taxes with recent examples being the Providence Place Mall, the Arts Districts in the cities of Providence, Pawtucket and Westerly, and financial services and acquaculture industries;

(8) Most recently, municipalities in our state have had great success in attracting large commercial development, including financial services, manufacturing, and major energy facilities, due in large part to the authority to exempt and/or stabilize property, tangible and/or inventory taxes;

(9) Attracting large non-residential developments or encouraging expansion of existing commercial entities can be extremely important to municipalities, where the quality of public education is largely dependent on the local tax base, thereby expanding the commercial tax base and reducing reliance upon the residential tax base;

(10) The ability to attract this development and increase the non-residential tax base, in turn, improves municipalities ability to finance school systems, municipal services and infrastructure, thereby improving the quality of life;

(11) In addition to increasing the local non-residential tax base, this development creates construction jobs, permanent jobs, and spurs additional investment by private enterprises; and

(12) Providing authority to offer tax exemptions from, or to stabilize, the imposition of sales and use taxes will attract and assist in expanding, revitalizing and redeveloping the tax base in our municipalities, thereby providing long-term economic benefits and development.

(b) Exemption or stabilization of sales and use taxes imposed on sales from businesses located in a municipal economic development zone.(1) In order to attract new construction and development in a municipal economic development zone (MED) as provided in this section, upon the designation of such a zone as set forth in subsection (c) of this section, all businesses engaging in qualifying sales and located in new construction in a MED zone (a MED zone business) shall be exempt from the requirement to charge and collect fifty percent (50%) of the current sales and use tax pursuant to §§44-18-18 and 44-18-20 for a period of ten (10) years. Sales and use taxes collected in a MED zone shall be returned to the same MED zone in accordance with the provisions of this section. The ten (10) year exemption period for all MED zone businesses shall begin to run from the latest to occur of: (i) the date that is three (3) years from the effective date of the January session 2003 amendments [July 17, 2003]; or (ii) the date that is two (2) years from the date upon which the city or town council designates the MED zone for its municipality; or (iii) the date the first MED zone business obtains a certification of exemption as set forth in subdivision (c)(6) of this section.

(2) For purposes of this section, qualifying sales for a MED zone business shall not include gambling activities, or the retail sales of motor vehicles, furniture, home furnishings including mattresses and oriental rugs, tobacco products, or packaged alcoholic beverages.

(3) Qualifying sales shall be sales at which the point of sale is located within the same MED zone and point of delivery is located within the same MED zone.

(c) Creation of the municipal economic development zone.(1) The city or town council of a financially distressed community may designate in accordance with the provisions of this section one MED zone in the municipality, provided that the municipality is:

(i) A financially distressed community as defined by §45-13-12(b), using the criteria set forth in §45-13-12(b)(1) through (4);

(ii) Has a population less than fifty thousand (50,000) persons; and

(iii) The MED zone shall be a parcel of or contiguous parcels of land consisting in total of not less than ten (10) acres, but not more than thirty (30) acres in the area served by adequate utilities and transportation facilities.

(2) The city or town council of any financially distressed city or town, as set forth in subdivision (1) of this subsection, in creating a MED zone, shall have the power and authority of a redevelopment agency, as provided in chapter 32 of title 45, to undertake the redevelopment of a MED zone.

(3) The city or town council, in designating a MED zone, shall after public notice, hearing and vote as provided by §45-32-4, comply with the plan requirements of §45-32-8 and shall be responsible for carrying on the plan. The city or town council in implementing the MED zone plan shall have the power of eminent domain as set forth in §45-32-24, and the provisions of §§45-32-25  45-32-41 shall apply to all such condemnations.

(4) All sales and use taxes collected within a MED zone shall be reimbursed to the municipality in which the MED zone is located, and may be expended by the municipality to implement the capital improvement component of the MED zone plan for MED zone property or for property located within one mile of the MED zone or for such other capital improvements as the municipality may determine are required to mitigate MED zone impacts.

(5) West Warwick. The following area or portions of them of the town of West Warwick may be designated as the towns municipal economic development zone by the town council of the town of West Warwick after public notice, hearing and vote as provided in §45-32-4:

The area bounded generally by the East Coast Bike Path in the east, Archambault and Gardner Avenue in the north, Payan Street to Curson Street, Curson Street to McNiff, McNiff to Barnes Street, Barnes Street to Nowicki Street to East Street, East Street to Blanchard Street, Blanchard Street to West Street in the west, West Street to Washington Street, Washington Street to Nolan Street, Nolan Street to the East Coast Bike Path in the south, all as more particularly described on the West Warwick municipal economic development zone map on file with the town clerk.

(6) The tax administrator shall issue a certification of exemption to the MED zone business at the time the business applies for its permit to make sales at retail and provides the tax administrator with a MED zone business certificate issued by the town clerk stating that the business is located in new construction in the MED zone. The duration of the certificate shall be determined in accordance with subdivision (b)(1) of this section.

(7) No business shall be permitted to become a MED zone business or to receive a certificate of exemption pursuant to subdivision (6) of this subsection by relocating from any area within the state of Rhode Island but outside the MED zone to new construction within the MED zone, unless the relocation results in the creation of new permanent employment positions that increase the total employment of the business by not less than fifty percent (50%) of its average total employment for the two (2) year period immediately preceding the year in which it applies for its certificate of exemption. Any business that expands its operations by adding a new location within the MED zone and then ceases to operate any of its locations within the state of Rhode Island that existed prior to the establishment of the MED zone location shall immediately have its certificate of exemption for the MED zone location revoked.
R.I. Gen. Laws § 44-70-9 — RI Code / Title 44 / Chapter 44-70 / Section 44-70-9
§ 44-70-9. Recordkeeping.
Status: in_force

(a) Each licensee shall maintain copies of invoices or equivalent documentation for, or itemized for, each transaction involving the sale or transfer of cannabis or cannabis products. All records and invoices required under this section must be safely preserved for three (3) years in a manner to insure permanency and accessibility for inspection by the administrator or his or her authorized agents.

(b) 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) Any person who fails to submit the reports required in this chapter or by the tax administrator under this chapter, or who makes any incomplete, false, or fraudulent report, or who refuses to permit the tax administrator or his or her authorized agent to examine any books, records, papers, or stocks of cannabis or cannabis products as provided in this chapter, or who refuses to supply the tax administrator with any other information which the tax administrator requests for the reasonable and proper enforcement of the provisions of this chapter, shall be guilty of a misdemeanor punishable by imprisonment up to one (1) year, or a fine of not more than five thousand dollars ($5,000), or both, for the first offense, and for each subsequent offense, shall be fined not more than ten thousand dollars ($10,000), or be imprisoned not more than five (5) years, or both.
R.I. Gen. Laws § 44-18-35 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-35
§ 44-18-35. Property purchased from federal government.
Status: in_force

The storage, use, or other consumption in this state of property purchased from the United States, its agencies and instrumentalities, is exempt only to the extent that the taxation in this state would violate the provisions of the Constitution of the United States.
R.I. Gen. Laws § 44-9-23 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-23
§ 44-9-23. Certificate of redemption money paid to treasurer.
Status: in_force

The treasurer shall receive any money paid to him or her instead of the purchaser or assignee of a tax title, and, if the period of one year has not passed from the date of sale, give to the person paying it a certificate specifying the amount paid, the name of the person to whom and the real estate on which the tax was originally assessed, and the registry of deeds and the book and page of the records where the collectors deed and the instrument of assignment, if any, is recorded; and the recording of the certificate in the registry shall extinguish all right and title acquired under the collectors deed (Form 4).
R.I. Gen. Laws § 44-13-25 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-25
§ 44-13-25. Pecuniary penalty for false return.
Status: in_force

In case a false or fraudulent return is made with intent to evade any tax imposed by this chapter the tax administrator shall add to the tax fifty percent (50%) of its amount.
R.I. Gen. Laws § 44-20-21 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-21
§ 44-20-21. Transfer of stamps prohibited  Redemption of unused stamps.
Status: in_force

No person shall sell or transfer any stamps under the provisions of this chapter. The tax administrator shall redeem any unused, uncancelled stamps presented in unbroken sheets or packages, under rules and regulations of the tax administrator, by any licensed distributor within six (6) months of the date of purchase, at a price equal to ninety-eight percent (98%) of their face value.
R.I. Gen. Laws § 44-20-12.1 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-12.1
§ 44-20-12.1. Floor stock tax on cigarettes and stamps.
Status: in_force

(a) Whenever used in this section, unless the context requires otherwise:

(1) Cigarette means and includes any cigarette as defined in § 44-20-1(2);

(2) Person means and includes each individual, firm, fiduciary, partnership, corporation, trust, or association, however formed.

(b) 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 2004. In calendar year 2004, the tax shall be measured by the number of cigarettes held by the person in this state at 12:01 a.m. on July 1, 2004 and is computed at the rate of thirty-seven and one-half (37.5) mills for each cigarette on July 1, 2004.

(c) 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 business during any part of the calendar year 2004. 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 2004 the tax is measured by the number of stamps, as defined in § 44-20-1(16), whether affixed or to be affixed, held by the distributor at 12:01 a.m. on July 1, 2004, and is computed at the rate of thirty-seven and one-half (37.5) mills per cigarette in the package to which the stamps are affixed or to be affixed.

(d) Each person subject to the payment of the tax imposed by this section shall, on or before July 16, 2004, file a return, under oath or certified under the penalties of perjury, with the tax administrator on forms furnished by him or her, showing the amount of cigarettes or stamps in that persons possession in this state at 12:01 a.m. on July 1, 2004, 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.

(e) The tax administrator may prescribe rules and regulations, not inconsistent with law, with regard to the assessment and collection of the tax imposed by this section.
R.I. Gen. Laws § 44-11-35 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-35
§ 44-11-35. Appeals.
Status: in_force

Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth (6th) division district court pursuant to chapter 8 of title 8. The taxpayers right to appeal shall be expressly made conditional upon prepayment of all taxes, interest, and penalties unless the taxpayer moves for and is granted an exemption from the prepayment requirement pursuant to § 8-8-26. If the court, after appeal, holds that the taxpayer is entitled to a refund, the taxpayer shall also be paid interest on the amount at the rate provided in § 44-1-7.1.
R.I. Gen. Laws § 44-1-2 — RI Code / Title 44 / Chapter 44-1 / Section 44-1-2
§ 44-1-2. Powers and duties of tax administrator.
Status: in_force

The tax administrator is required:

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

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

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

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

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

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

(7) To provide to the department of labor and training any state tax information, state records, or state documents they or the requesting agency certify as necessary to assist the agency in efforts to investigate suspected misclassification of employee status, wage and hour violations, or prevailing wage violations subject to the agencys jurisdiction, even if deemed confidential under applicable law, provided that the confidentiality of such materials shall be maintained, to the extent required of the releasing department by any federal or state law or regulation, by all state departments to which the materials are released and no such information shall be publicly disclosed, except to the extent necessary for the requesting department or agency to adjudicate a violation of applicable law. The certification must include a representation that there is probable cause to believe that a violation has occurred. State departments sharing this information or materials may enter into written agreements via memorandums of understanding to ensure the safeguarding of such released information or materials; and

(8) To preserve the Rhode Island tax base under Rhode Island law prior to the December 22, 2017, Congressional enactment of Public Law 115-97, The Tax Cuts and Jobs Act, the tax administrator, upon prior written notice to the speaker of the house, senate president, and chairpersons of the house and senate finance committees, is specifically authorized to amend tax forms and related instructions in response to any changes the Internal Revenue Service makes to its forms, regulations, and/or processing which will materially impact state revenues, to the extent that impact is measurable. Any Internal Revenue Service changes to forms, regulations, and/or processing which go into effect during the current tax year or within six (6) months of the beginning of the next tax year and which will materially impact state revenue will be deemed grounds for the promulgation of emergency rules and regulations under § 42-35-2.10.
R.I. Gen. Laws § 44-14-11 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-11
§ 44-14-11. Gross income defined.
Status: in_force

Gross income includes all gains, profits, and income of the taxpayer from whatever sources derived during the income period; provided, that gains from the sale or other disposition of any property other than securities shall not be included in gross income, and losses from the sale or other disposition of any property other than securities shall not be deducted from gross income. For any taxable year beginning on or after January 1, 2020, gross income includes the amount of any Paycheck Protection Program loan forgiven for federal income tax purposes as authorized by the Coronavirus Aid, Relief, and Economic Security Act and/or the Consolidated Appropriations Act, 2021 and/or any other subsequent federal stimulus relief packages enacted by law, to the extent that the amount of the loan forgiven exceeds $250,000.
R.I. Gen. Laws § 44-13-2 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-2
§ 44-13-2. Foreign corporations subject to tax.
Status: in_force

Every corporation enumerated in § 44-13-4, organized or incorporated outside of this state and carrying on or being authorized to carry on business within this state, shall annually pay a tax or excise to the state for the privilege of carrying on or being authorized to carry on business within this state during any part of the preceding calendar year. The tax shall be in addition to any tax upon its real estate and tangible personal property locally or otherwise assessed and shall be measured by its gross earnings, determined as provided in § 44-13-1(b), for the preceding calendar year or for the portion of the year that the corporation has carried on or was authorized to carry on business within this state, and shall be computed at the rates prescribed in § 44-13-4.
R.I. Gen. Laws § 44-23-15 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-15
§ 44-23-15. Taxes as debt to state.
Status: in_force

The taxes imposed under the provisions of chapter 22 of this title, together with all penalties, charges and interest shall also become, from the time the taxes are due and payable, a debt to the state of Rhode Island from the person or corporation liable for the payment of the taxes.
R.I. Gen. Laws § 44-19-6 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-6
§ 44-19-6. Penalty for business without permit.
Status: in_force

A person who engages in business as a retailer in this state without a permit or permits or after a permit has been suspended or revoked, and each officer of any corporation which engages in business as a retailer in this state without a permit or permits or after a permit has been suspended or revoked, is guilty of a misdemeanor, and shall be fined not more than five thousand dollars ($5,000) for each offense, or be imprisoned not exceeding one year, or be punished by both fine and imprisonment. Each day in which the person engages in business constitutes a separate offense.
R.I. Gen. Laws § 44-5-54 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-54
§ 44-5-54. Burrillville  Property tax classification  Duties of the assessor.
Status: in_force

(a) The assessor of the town of Burrillville, on or before June 1 of each year, shall make a full and fair cash valuation of all the estate, real and personal, and motor vehicles subject to taxation under this chapter, and determine the assessed valuation of each property class.

(b) The assessor is authorized to apply different rates of taxation to each property class as set forth in § 44-5-53 to determine the tax due and payable on the property; provided, that the rate for each class is uniform within each class; and for each year. Class 2 property rates shall not be more than one hundred fifty percent (150%) of Class 1 property tax rates, and Class 3 property rates shall not be more than two hundred twenty-five percent (225%) of the maximum allowable Class 2 property rates.
R.I. Gen. Laws § 44-26-2.1 — RI Code / Title 44 / Chapter 44-26 / Section 44-26-2.1
§ 44-26-2.1. Declaration  Due date  Payment  Interest.
Status: in_force

(a) Notwithstanding any general or specific statute to the contrary, every corporation having a taxable year ending December 31, 1990, or thereafter, until December 31, 2017, shall file a declaration and payment of its estimated tax for the taxable year ending December 31, 1990, or thereafter, until December 31, 2017, as applicable herein, if its estimated tax can reasonably be expected to exceed five hundred dollars ($500). Every corporation having a taxable year after December 31, 2017, shall file its declaration and estimated payment in accordance with subsection (n) herein and in conformity with federal statute and regulations notwithstanding any Rhode Island statute to the contrary. The declaration, sworn to by the officer of the corporation who is required to sign its return under any of the chapters and section mentioned in § 44-26-1 shall contain the pertinent information and be in the form that the tax administrator may prescribe. The entire amount of the estimated tax shall constitute the amount of the advance required to be paid.

(b)(1) Except as provided in subdivision (2) of this subsection, the declaration of estimated tax required of corporations by subsection (a) of this section shall be filed as follows:

(2) The declaration of estimated tax required of corporations subject to § 27-3-38 relating to surplus line brokers premium tax or under any special act or acts in lieu of the provisions of that section or in amendment of or in addition to that section shall be filed as follows:

(c) An amendment of a declaration may be filed in any interval between installment dates prescribed for the taxable year, but only one amendment may be filed in each interval.

(d) The tax administrator may grant a reasonable extension of time, not to exceed thirty (30) days, for filing a declaration.

(e)(1) The amount of the advance based on the estimated tax declared under subsection (a) of this section by corporations described in subdivision (b)(1) of this section shall be paid as follows:

(i) If the declaration is filed on or before the fifteenth (15th) day of the third (3rd) month of the taxable year, the advance shall be paid in two (2) installments. The first installment in the amount of forty percent (40%) of the estimated tax shall be paid at the time of the filing of the declaration. The second and last installment in the amount of sixty percent (60%) of the estimated tax shall be paid on or before the fifteenth (15th) day of the sixth (6th) month of the taxable year.

(ii) If the declaration is filed after the fifteenth (15th) day of the third (3rd) month of the taxable year and is not required by subsection (b) of this section to be filed on or before the fifteenth (15th) day of the third (3rd) month of the taxable year, but is required to be filed on or before the fifteenth (15th) day of the sixth (6th) month, the advance shall be paid in full at the time of filing.

(2) The amount of the advance based in the estimated tax declared under subsection (a) of this section by corporations listed in subdivision (b)(2) of this section shall be paid as follows:

(i) If the declaration is filed on or before the thirtieth (30th) day of the fourth (4th) month of the taxable year, the advance shall be paid in four (4) equal installments. The first installment shall be paid on or before the thirtieth (30th) day of the fourth (4th) month of the taxable year, and the second (2nd), third (3rd), and fourth (4th) installments shall be paid on or before the thirtieth (30th) day of the sixth (6th) month, the thirtieth (30th) day of the tenth (10th) month, and the thirty-first (31st) day of the twelfth (12th) month of the taxable year, respectively.

(ii) If the declaration is filed before the thirtieth (30th) day of the sixth (6th) month of the taxable year, the advance shall be paid in three (3) equal installments. The first installment shall be paid on or before the thirtieth (30th) day of the sixth (6th) month of the taxable year and the second (2nd) and third (3rd) installments shall be paid on or before the thirtieth (30th) day of the tenth (10th) month and the thirty-first (31st) day of the twelfth (12th) month of the taxable year respectively.

(iii) If the declaration is filed on or before the thirtieth (30th) day of the tenth (10th) month of the taxable year, the advance shall be paid in two (2) equal installments. The first installment shall be paid on or before the thirtieth (30th) day of the tenth (10th) month of the taxable year and the second installment shall be paid on or before the thirty-first (31st) day of the twelfth (12th) month of the taxable year.

(iv) If the declaration is filed after the time prescribed in subdivision (b)(2) of this section, including cases in which an extension of time for filing the declaration has been granted, there shall be paid at the time of the filing all installments of the advance which would have been payable on or before that time if the declaration had been filed within the time prescribed in subdivision (b)(2) of this section.

(f) If the declaration is filed after the time prescribed in subsection (b) of this section including cases in which an extension of time for filing the declaration has been granted, paragraph (e)(1)(ii) of this section does not apply, and there shall be paid at the time of the filing all installments of the advance which would have been payable on or before that time if the declaration had been filed within the time prescribed in subsection (b).

(g) If any amendment of a declaration is filed, the installment payable on or before the fifteenth (15th) day of the sixth (6th) month, if any, or in the case of corporations licensed as surplus line brokers under § 27-3-38, the installments payable on or before the thirtieth (30th) days of the sixth (6th) or tenth (10th) month and thirty-first (31st) day of the twelfth (12th) month are ratably increased or decreased, as the case may be, to reflect the increase or decrease, as the case may be, in the estimated tax by reason of the amendment.

(h) At the election of the corporation, any installment of the advance may be paid prior to the date prescribed for payment.

(i) In the case of any underpayment of the advance by a corporation, except as provided in this section, there is added to the tax due under chapters 11  15 and 17 of this title, or § 27-3-38, for the taxable year an amount determined at the rate described in § 44-1-7 upon the amount of the underpayment for the period of the underpayment. For the purpose of this subsection, the amount of the underpayment is the excess of the amount of the installment or installments which would be required to be paid if the advance payments were equal to eighty percent (80%) of the tax shown on the return for the taxable year. For the purposes of this subsection, the period of the underpayment is the period from the date the installment was required to be paid to the date prescribed under any of the chapters previously mentioned in this section for the payment of the tax for the taxable year or, with respect to any portion of the underpayment, the date on which the portion is paid, whichever date is the earlier. A payment of the advance on the fifteenth (15th) day of the sixth (6th) month, or for § 27-3-38 on the thirtieth (30th) day of the sixth (6th) month, of the taxable year is considered a payment of any previous underpayment only to the extent that the payment exceeds the amount of the installment due on the fifteenth (15th) day of the sixth (6th) month, or for § 27-3-38 on the thirtieth (30th) day of the sixth (6th) month, of the taxable year.

(j) Notwithstanding the provisions of this section, the addition to the tax with respect to any underpayment of any installment is not imposed if the total amount of all payments of the advance made on or before the last date prescribed for payment of the installment equals or exceeds the amount that would have been required to be paid on or before that date if the amount of the advance was an amount equal to one hundred percent (100%) of the tax computed at the rates applicable to the taxable year but otherwise on the basis of the fact shown on the return of the corporation for and the law applicable to the preceding taxable year.

(k) This section is effective for estimated payments being made by corporations for taxable years ending on or after December 31, 1990.

( l ) Notwithstanding any other provisions of this section, any taxpayer required to make an adjustment in accordance with § 44-11-11(f) in a tax year beginning in calendar year 2008 shall compute estimated payments for that tax year as follows:

(1) The installments must equal 100% of the tax due for the prior year plus any additional tax due for the current year adjustment under § 44-11-11(f); or

(2) That installments must equal 100% of the current year tax liability.

(m) Notwithstanding any other provisions of this section any taxpayer required to file a combined report in accordance with § 44-11-4.1 in a tax year beginning on or after January 1, 2015, shall compute estimated payments for that tax year as follows:

(1) The installments must equal one hundred percent (100%) of the tax due for the prior year plus any additional tax due to the combined report provisions under § 44-1-4.1; or

(2) The installments must equal one hundred percent (100%) of the current year tax liability.

(n) Notwithstanding any Rhode Island statute to the contrary, every corporation having a taxable year beginning after December 31, 2017, shall file its declaration and estimated payment in accordance with federal statute and regulations: with current federal filing requirements, the four (4) estimated tax installment payments of twenty-five percent (25%) each are due: on the 15th day of the 4th, 6th, 9th, and 12th months of the tax year. If any due date falls on a Saturday, Sunday, or Rhode Island legal holiday, the installment is due on the next regular business day.
R.I. Gen. Laws § 44-3-9.11 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-9.11
§ 44-3-9.11. Smithfield  Exemption or stabilizing of taxes on qualifying property used for manufacturing, industrial, or commercial purposes.
Status: in_force

(a) Except as provided in this section, the town council of the town of Smithfield may vote to authorize, for a period not to exceed twenty (20) years, and subject to the conditions provided in this section, to exempt from payment, in whole or in part, real and/or personal property used for manufacturing, industrial, 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 having a 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, industrial, or commercial firm or concern to locate in the town; or

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

(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, industrial, 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 manufacturing, industrial, or commercial building investment by the firm or concern in the town.

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

(d) Except as provided in this section, property, the payment of taxes on 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 town in which the property is located so long as the property is used for the manufacturing, industrial, 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 Smithfield 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 on the indebtedness, 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 § 44-3-15 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-15
§ 44-3-15. Persons who are totally disabled.
Status: in_force

The city or town councils of the various cities and towns may provide by ordinance for the freezing of the rate and valuation of taxes on the real and personal property located in the city or town of any head of a household who is one hundred percent (100%) disabled and unable to work as of the date of the disability; provided, that in the town of Hopkinton, the determination of disability must have been made by the Social Security Administration or the Veterans Administration, the applicant must meet income requirements established by ordinance which may be amended from time to time and may include the aggregate income of the applicant and all other persons residing with him or her and, upon attaining the age of sixty-five (65), the person who is totally disabled is no longer entitled to this freeze of rate and valuation; provided, that the freeze of rate and valuation on real property shall apply only to single-family dwellings in which the person who is disabled resides; and provided, further, that the exemption shall not be allowed unless the person entitled thereto shall have 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 foregoing is claimed, due evidence that he or she is so entitled, which evidence shall stand so long as his or her legal residence remains unchanged. The foregoing is in addition to any other exemption provided by law; and provided further that in the town of Warren the exemption shall be in the amount of twenty thousand four hundred eighty dollars ($20,480), and provided further that in the town of Charlestown the town council 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 § 44-14-14 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-14
§ 44-14-14. Write-downs or reserves for security losses.
Status: in_force

Whenever any taxpayer by requirement of regulatory authorities having supervision over it, shall write down any of its securities or establish reserves for the decrease in values of any of its securities, the taxpayer may elect to treat the amount of the write-downs or reserves as deductions in the year in which they are recorded on its books and records as allocated to any security or group of securities, in which event the basis of the securities shall be adjusted to reflect the write-downs or reserves specifically allocated to any security, and the adjusted basis shall be used in determining gains or losses upon the sale or other disposition of the securities.
R.I. Gen. Laws § 44-49-11 — RI Code / Title 44 / Chapter 44-49 / Section 44-49-11
§ 44-49-11. Stamp price.
Status: in_force

Official stamps, labels, or other indicia to be affixed to all controlled substances shall be purchased from the tax administrator. The purchaser shall pay one hundred percent (100%) of face value for each stamp, label, or other indicia at the time of the purchase.
R.I. Gen. Laws § 44-14-22 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-22
§ 44-14-22. Supplemental returns.
Status: in_force

Any banking institution, which fails to include in its return any items of income or any other information required by this chapter or by prescribed regulations shall make a supplemental return disclosing these facts. Any banking institution whose return to the collector of internal revenue, or whose net income returned, shall be changed or corrected by any official of the United States government in any respect affecting a tax imposed by this chapter shall, within thirty (30) days after receipt of a notification of the final adjustment and determination of the change or correction, make the supplemental return required by this section. 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 taxpayer of the additional tax.
R.I. Gen. Laws § 44-11-5 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-5
§ 44-11-5. Extension of time for filing of returns.
Status: in_force

The tax administrator may grant reasonable extensions of time for filing returns under rules and regulations as he or she shall prescribe.
R.I. Gen. Laws § 44-5-11.6 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-11.6
§ 44-5-11.6. Assessment of valuations  Apportionment of levies.
Status: repealed

(a) Notwithstanding the provisions of § 44-5-11 [repealed], beginning on December 31, 2000, the assessors in the several towns and cities shall conduct an update as defined in this section or shall assess all valuations and apportion the levy of all taxes legally ordered under the rules and regulations, not repugnant to law, as the town meetings and city councils, respectively, shall, from time to time, prescribe; provided, that the update or valuation is performed in accordance with the following schedules:

(1)(i) For a transition period, for cities and towns that conducted or implemented a revaluation as of 1993 or in years later:

(ii) Provided that the reevaluation period for the town of New Shoreham shall be extended to 2003 and the update for the town of Hopkinton may be extended to 2007 with no additional reimbursements by the state relating to the delay.

(iii) The implementation date for this schedule is December 31, of the stated year.

(iv) Those cities and towns not listed in this schedule shall continue the revaluation schedule pursuant to § 44-5-11 [repealed].

(2)(i) For the post-transition period and in years thereafter:

(ii) The implementation date for the schedule is December 31 of the stated year. Upon the completion of the update and revaluation according to this schedule, each city and town shall conduct a revaluation within nine (9) years of the date of the prior revaluation and shall conduct an update of real property every three (3) years from the last revaluation. Provided, that for the town of Bristol, the time for the first statistical update following the 2010 revaluation shall be extended from 2013 to 2014 and said statistical update shall be based on valuations as of December 31, 2014, and the first revaluation following the December 31, 2014, and 2015 statistical revaluation shall be extended from 2016 to 2019 and said revaluation shall be based on valuations as of December 31, 2018; and, that for the city of Woonsocket, the time of the first statistical update following the 2017 revaluation shall be extended from 2020 to 2021, and the statistical update shall be based on the valuations as of December 31, 2021; and, that for the city of Warwick, the time for the second statistical update following the 2015 revaluation shall be extended from 2021 to 2022 and said statistical update shall be based on valuations as of December 31, 2022; and, that for the town of Johnston, the time of the revaluation following the 2012 revaluation shall be extended from 2022 to 2023, and the statistical update shall be based on the valuations as of December 31, 2022; and, that for the town of West Greenwich, the time for a first statistical update following the 2019 revaluation shall be extended from 2022 to 2023 and said statistical update shall be based on valuations as of December 31, 2023; and, that for the town of New Shoreham, the full evaluation nine (9) years following the 2012 revaluation based on the valuations of December 31, 2021, shall be extended to December 31, 2022, and be based on valuations as of December 31, 2022. Provided that for the city of East Providence, the revaluation period as of the December 31, 2021, assessment date shall be extended to the December 31, 2022, assessment date, with no additional reimbursements by the state relating to the delay. Provided, that for the city of Woonsocket, the time of the second statistical update following the 2017 revaluation shall be extended from 2023 to 2024, and the statistical update shall be based on the valuations as of December 31, 2024; and provided, further, that for the city of Woonsocket, the full revaluation nine (9) years following the 2017 revaluation based on the valuations of December 31, 2026, shall be extended to December 31, 2027, and be based on valuations as of December 31, 2027, and the first statistical update shall be based upon the valuations as of December 31, 2030, and the second statistical update shall be based upon the valuations as of December 31, 2033.

(iii) Cities and towns shall not change the assessment of any property based on the purchase price of the property after a transfer occurs except in accordance with a townwide or citywide revaluation or update schedule; provided that, this prohibition shall not apply to completed new real estate construction.

(b) No later than February 1, 1998, the director of the department of revenue shall promulgate rules and regulations consistent with the provisions of this section to define the requirements for the updates that shall include, but not be limited to:

(1) An analysis of sales;

(2) A rebuilding of land value tables;

(3) A rebuilding of cost tables of all improvement items; and

(4) A rebuilding of depreciation schedules. Upon completion of an update, each city or town shall provide for a hearing and/or appeal process for any aggrieved person to address any issue that arose during the update.

(c) The costs incurred by the towns and cities for the first update shall be borne by the state in an amount not to exceed twenty dollars ($20.00) per parcel. The costs incurred by the towns and cities for the second update shall be borne eighty percent (80%) by the state (in an amount not to exceed sixteen dollars ($16.00) per parcel) and twenty percent (20%) by the town or city, and in the third update and thereafter, the state shall pay sixty percent (60%) of the update (not to exceed twelve dollars ($12.00) per parcel) and the town or city shall pay forty percent (40%); provided, that for the second update and in all updates thereafter, that the costs incurred by any city or town that is determined to be a distressed community pursuant to § 45-13-12 shall be borne eighty percent (80%) by the state and twenty percent (20%) by the city or town for all updates required by this section.

(d) The office of municipal affairs, after consultation with the League of Cities and Towns and the Rhode Island Assessors Association, shall recommend adjustments to the costs formula described in subsection (c) of this section based upon existing market conditions.

(e) Any property that is either exempt from the local property tax pursuant to § 44-3-3 or pays a city or town an amount in lieu of taxes is not required to have its values updated pursuant to this section and the property is not eligible for the reimbursement provisions of subsection (c) of this section. However, those properties that are exempt from taxation and are eligible for state appropriations in lieu of property tax under the provisions of § 45-13-5.1 are eligible for state reimbursement pursuant to subsection (c) of this section, provided, that these properties were revalued as part of that city or towns most recent property revaluation.

(f) No city or town is required to conduct an update pursuant to this section unless the state has appropriated sufficient funds to cover the states costs as identified in subsection (c) of this section.

(g) Any city or town that fails to conduct an update or revaluation as required by this section, or requests and receives an extension of the dates specified in this section, shall receive the same amount of state aid under §§ 45-13-1, 45-13-5.1, and 45-13-12 in the budget year for which the new values were to apply as the city or town received in state aid in the previous budget year; provided, however, if the new years entitlement is lower than the prior years entitlement, the lower amount applies, except for the town of New Shoreham for the fiscal year 2003.

(h) Any bill or resolution to extend the dates for a city or town to conduct an update or revaluation must be approved by a two-thirds ( ) majority of both houses of the general assembly.
R.I. Gen. Laws § 44-7-16 — RI Code / Title 44 / Chapter 44-7 / Section 44-7-16
§ 44-7-16. Action by city or town treasurer against delinquent collector.
Status: in_force

The city or town treasurer may have his or her action against any collector and his or her sureties, who shall neglect to pay in any tax to the city or town treasury by the time limited therefor.
R.I. Gen. Laws § 44-3-66 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-66
§ 44-3-66. East Providence  Disabled veterans tax exemption classification.
Status: in_force

The city council of the city of East Providence may hereafter, by ordinance, adopt a tax exemption classification for disabled veterans who have a disability rating of less than one hundred percent (100%). This exemption shall be transferrable to a surviving spouse but shall terminate upon remarriage or death of the surviving spouse.
R.I. Gen. Laws § 44-72-14 — RI Code / Title 44 / Chapter 44-72 / Section 44-72-14
§ 44-72-14. Rules and regulations.
Status: in_force

The tax administrator is authorized to make and promulgate rules, regulations, and procedures not inconsistent with state law and fiscal procedures as the administrator deems necessary for the proper administration of this chapter and to carry out the provisions, policies, and purposes of this chapter.
R.I. Gen. Laws § 44-5-84 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-84
§ 44-5-84. Town of East Greenwich  Exemption for elderly, disabled, and military service.
Status: in_force

(a) The town council of the town of East Greenwich is authorized to fix the amount, if any, of a real estate exemption for East Greenwich residents based upon age, disability, or military service, including military service of a child of the resident. Exemptions may be tiered based upon age.

(b) Any exemption shall only apply to residential property owned and occupied by the applicant.
R.I. Gen. Laws § 44-7-13 — RI Code / Title 44 / Chapter 44-7 / Section 44-7-13
§ 44-7-13. Judgment for collector  Execution and levy.
Status: in_force

If judgment is rendered in favor of the collector, he or she shall have an allowance for his or her reasonable trouble in attending to the suit, to be taxed by the court in the bill of costs, and execution shall issue against the real and personal estate of the defendant, and the levy of the execution upon any real estate, upon which a lien for the tax is created by chapter 9 of this title, shall be deemed to relate back, and take effect from the time of commencement of the lien.
R.I. Gen. Laws § 44-3-16.2 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-16.2
§ 44-3-16.2. North Smithfield  Tax stabilization for certain persons age sixty-five (65) and over.
Status: in_force

(a) Definitions. (1) Qualified senior for the purpose of this section means any person who shall satisfy the criteria in subsection (A)(i) or (ii) or (iii); and all of the criteria of subsections (B)  (J) inclusive: (A)(i) Who is age sixty-five (65) or more if single or widowed; (ii) Who, if married, at least one taxpayer who has attained age sixty-five (65) as long as the taxpayers spouse is at least fifty (50) years of age; (iii) Who, if widowed, over age fifty (50) whose spouse was at least age sixty-five (65) prior to death and either spouse was a participant under this ordinance prior to death; (B) Whose home is a single-family home (condominium ownership not eligible); (C) Whose North Smithfield home is the taxpayers principal residence and that of the spouse (if living); (D) Who is a resident of the State of Rhode Island for income tax purposes, as is the spouse (if living); (E) Who is not a registered voter of any other city, town, or political subdivision of Rhode Island or any other state, nor is the spouse (if living); (F) Who has resided in the principal residence for the past seven (7) years, as has the spouse (if living); (G) Whose real estate tax previously billed is not delinquent by more than four (4) quarters; (H) Who would otherwise qualify but has been forced to relocate residence through no fault of the taxpayer (e.g., in cases of fire, natural disaster, or taking of property by eminent domain by a state or local government); (I) Whose real estate tax bill is more than five percent (5%) of the total income of the taxpayer, or, if living, of both spouses. Total income means the total of adjusted-gross income per U.S. individual income tax return, Form 1040, 1040-A (or the like), plus non-taxable income such as non-taxed social security benefits, welfare benefits, child support receipts, municipal bond interest receipts, and other non-taxable items of income; (J) Who completes the application process and who attests that the individual meets, or, if living, both spouses meet, all of the qualifications as outlined above. (2) Deferred yearly tax for the purpose of this section means the amounts otherwise due for the assessment date of the year in which the taxpayer turned age sixty-four (64), or the year of the date of first application to the program whichever is later in time, and the tax assessed the following July. (3) Deferred amount for the purpose of this section means the difference between the yearly tax and the amount of tax that would otherwise be due and payable if the applicant did not qualify under this program. (4) Disqualifying event for the purpose of this section means to include any and all of the following: (A) Sale of the property; (B) Transfer of the property to a family member without life tenancy; (C) The point in time when the property ceases to be the taxpayers principal residence; (D) Written request by the applicant to be removed from the program; or (E) Any property whose square footage living space is increased since application and acceptance under this ordinance.

(b) Deferral of tax. (1) The town council of the town of North Smithfield may, by ordinance, establish a deferral of taxes on the principal residence of a qualified senior located in the town of North Smithfield. (2) Upon proper application, approved by the administrator or his/her designee, the assessment and tax will be deferred. The deferred amount will be deferred, without the accumulation of interest, until the occurrence of a disqualifying event. (3) A deferral under this ordinance shall not be disallowed if the owner applicant has only a life estate in the property or if the property is in the name of a parent or one or more children or in a trust for the benefit of the otherwise qualified resident and the owners submit an affidavit that the qualified resident is the principal owner or present beneficiary and title is held in that manner for estate planning purposes only. (4) A deferral is not allowed for any improvement for outbuildings such as garages or storage sheds, attached or not, to the principal residence once application and acceptance into the tax freeze program occurs.

(c) Application process. (1) The taxpayer shall initially apply for eligibility in the tax stabilization program between the dates of January 1 and March 31, for taxes assessed the following July of that year. After initial approval, the taxpayer must sign each year thereafter a statement attesting to the fact that the taxpayer and the spouse continue to qualify under the ordinance provisions. (2) Participation is optional at the taxpayers option. (3) Failure to file subsequent statements of eligibility; or the occurrence of a disqualifying event of a temporary nature; or the elimination of a disqualifying event that no longer applies, shall require re-entry into the program and full reapplication and recertification, and shall nullify the freeze and any deferral for the tax year in which the disqualifying event occurred, and past deferred amounts shall be due under subsection (e). In such case, the frozen yearly tax shall be calculated as of the year of re-entry into the program.

(d) Recording of deferral; Lien. (1) All properties subject to the deferral program will have the deferral noted on the deed and the deferral will be registered and recorded with the North Smithfield town clerk. Normal recording fees will apply. (2) All taxes deferred shall constitute a lien on the real estate for which the deferment was granted until paid in accordance with the provisions ordinance.

(e) Payment of deferral. (1) All deferrals must be paid in full within six (6) months of a disqualifying event in the case of a death of the legal owner of the property, at closing and conveyance in the event of a sale and within three (3) months of any other disqualifying event. (2) Failure to report the disqualifying event, and/or to pay the deferral tax when due, will carry a maximum penalty of one hundred dollars ($100) per month, or portion thereof, and applicable interest on the currently assessed tax without regard to the freeze provisions contained herein. Interest will be assessed and due in the same manner as other past due tax receivables and will apply to all amounts previously deferred as well as current amounts due.

(f) Appeal. Appeals of all decisions as to the application, administration, eligibility or other matter relating to this ordinance shall be made in writing to the North Smithfield town council.

(g) Severability. If any provision of this chapter or the application thereof to any person or circumstances is held invalid, such invalidity shall not affect other provisions or applications of the chapter, which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are declared to be severable.
R.I. Gen. Laws § 44-3-2.1 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-2.1
§ 44-3-2.1. Tax on intangible personal property prohibited.
Status: in_force

Notwithstanding any other provisions of the general laws to the contrary, no city or town shall assess any tax on intangible personal property.
R.I. Gen. Laws § 44-18-20 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-20
§ 44-18-20. Use tax imposed.
Status: in_force

(a) An excise tax is imposed on the storage, use, or other consumption in this state 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, including a motor vehicle, a boat, an airplane, or a trailer, purchased from any retailer at the rate of six percent (6%) of the sale price of the property.

(b) An excise tax is imposed on the storage, use, or other consumption in this state of a motor vehicle, a boat, an airplane, or a trailer purchased from other than a licensed motor vehicle dealer or other than a retailer of boats, airplanes, or trailers respectively, at the rate of six percent (6%) of the sale price of the motor vehicle, boat, airplane, or trailer.

(c) The word trailer, as used in this section and in § 44-18-21, means and includes those defined in § 31-1-5(a)  (f) and also includes boat trailers, camping trailers, house trailers, and mobile homes.

(d) Notwithstanding the provisions contained in this section and in § 44-18-21 relating to the imposition of a use tax and liability for this tax on certain casual sales, no tax is payable in any casual sale:

(1) When the transferee or purchaser is the spouse, mother, father, brother, sister, or child of the transferor or seller;

(2) When the transfer or sale is made in connection with the organization, reorganization, dissolution, or partial liquidation of a business entity, provided:

(i) The last taxable sale, transfer, or use of the article being transferred or sold was subjected to a tax imposed by this chapter;

(ii) The transferee is the business entity referred to or is a stockholder, owner, member, or partner; and

(iii) Any gain or loss to the transferor is not recognized for income tax purposes under the provisions of the federal income tax law and treasury regulations and rulings issued thereunder;

(3) When the sale or transfer is of a trailer, other than a camping trailer, of the type ordinarily used for residential purposes and commonly known as a house trailer or as a mobile home; or

(4) When the transferee or purchaser is exempt under the provisions of § 44-18-30 or other general law of this state or special act of the general assembly of this state.

(e) The term casual means a sale made by a person other than a retailer, provided, that in the case of a sale of a motor vehicle, the term means a sale made by a person other than a licensed motor vehicle dealer or an auctioneer at an auction sale. In no case is the tax imposed under the provisions of subsections (a) and (b) of this section on the storage, use, or other consumption in this state of a used motor vehicle less than the product obtained by multiplying the amount of the retail dollar value at the time of purchase of the motor vehicle by the applicable tax rate; provided, that where the amount of the sale price exceeds the amount of the retail dollar value, the tax is based on the sale price. The tax administrator shall use as his or her guide the retail dollar value as shown in the current issue of any nationally recognized, used-vehicle guide for appraisal purposes in this state. On request within thirty (30) days by the taxpayer after payment of the tax, if the tax administrator determines that the retail dollar value as stated in this subsection is inequitable or unreasonable, he or she shall, after affording the taxpayer reasonable opportunity to be heard, re-determine the tax.

(f) Every person making more than five (5) retail sales of tangible personal property or prewritten computer software delivered electronically or by load and leave, or vendor-hosted prewritten computer software, or specified digital products, or services as defined in § 44-18-7.3 during any twelve-month (12) period, including sales made in the capacity of assignee for the benefit of creditors or receiver or trustee in bankruptcy, is considered a retailer within the provisions of this chapter.

(g)(1) Casual sale includes a sale of tangible personal property not held or used by a seller in the course of activities for which the seller is required to hold a sellers permit or permits or would be required to hold a sellers permit or permits if the activities were conducted in this state, provided that the sale is not one of a series of sales sufficient in number, scope, and character (more than five (5) in any twelve-month (12) period) to constitute an activity for which the seller is required to hold a sellers permit or would be required to hold a sellers permit if the activity were conducted in this state.

(2) Casual sales also include sales made at bazaars, fairs, picnics, or similar events by nonprofit organizations, that are organized for charitable, educational, civic, religious, social, recreational, fraternal, or literary purposes during two (2) events not to exceed a total of six (6) days duration each calendar year. Each event requires the issuance of a permit by the division of taxation. Where sales are made at events by a vendor that holds a sales tax permit and is not a nonprofit organization, the sales are in the regular course of business and are not exempt as casual sales.

(h) The use tax imposed under this section for the period commencing July 1, 1990, is at the rate of seven percent (7%).
R.I. Gen. Laws § 44-25-8 — RI Code / Title 44 / Chapter 44-25 / Section 44-25-8
§ 44-25-8. Tax as debt to state.
Status: in_force

Any tax imposed under the provisions of this chapter, together with all penalties and interest also become, from the time they are due and payable, a debt due to the state from the person liable for the payment of the tax.
R.I. Gen. Laws § 44-65-10 — RI Code / Title 44 / Chapter 44-65 / Section 44-65-10
§ 44-65-10. Provider records.
Status: in_force

Every provider shall:

(1) Keep records as may be necessary to determine the amount of its liability under this chapter.

(2) Preserve those records for the period of three (3) years following the date of filing of any return required by this chapter, or until any litigation or prosecution under this chapter is finally determined.

(3) Make those records available for inspection by the administrator or his/her authorized agents, upon demand, at reasonable times during regular business hours.
R.I. Gen. Laws § 44-44-16 — RI Code / Title 44 / Chapter 44-44 / Section 44-44-16
§ 44-44-16. Rules and regulations  Forms.
Status: in_force

The tax administrator may prescribe rules and regulations, not inconsistent with law, to carry into effect the provisions of this chapter; which rules and regulations, when reasonably designed to carry out the intent and purpose of this chapter, shall be prima facie evidence of its proper interpretation. These rules and regulations may from time to time be amended, suspended or revoked, in whole or in part, by the tax administrator. The tax administrator may prescribe, and may furnish, any forms necessary or proper for the administration of this chapter.
R.I. Gen. Laws § 44-20-18 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-18
§ 44-20-18. Securing stamps.
Status: in_force

The tax administrator shall secure stamps, of those designs, types, and denominations as the tax administrator prescribes, suitable to be affixed to packages of cigarettes as evidence of the payment of the tax imposed by § 44-20-12. Each roll of stamps, or group of sheets, shall have a separate serial number, which shall be legible at the point of sale. The administrator shall keep records of which distributor purchases each roll or group of sheets identified by serial number. If the administrator permits distributors to purchase partial rolls or sheets, in no case may stamps bearing the same serial number be sold to more than one distributor. The remainder of the roll or sheet, if any, shall either be retained for later purchases by the same distributor or destroyed. The tax administrator is the custodian of the stamps and of the dies, plates, and other materials and things used in the manufacture of the stamps.
R.I. Gen. Laws § 44-15-7 — RI Code / Title 44 / Chapter 44-15 / Section 44-15-7
§ 44-15-7. Pecuniary penalty for failure to file report.
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 day 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 § 44-29-8 — RI Code / Title 44 / Chapter 44-29 / Section 44-29-8
§ 44-29-8. Taxes as debt to state  Lien on real estate.
Status: in_force

The amount of any taxes, including interest and penalties, imposed by this chapter shall be a debt due from the seller to the state, shall be recoverable at law in the same manner as other debts, and until collected shall constitute a lien upon all the sellers real property located in this state, and this lien shall take precedence over any other lien or encumbrance on the property.
R.I. Gen. Laws § 44-45-1 — RI Code / Title 44 / Chapter 44-45 / Section 44-45-1
§ 44-45-1. Short title.
Status: in_force

This chapter shall be known and may be cited as the Omnibus Property Tax Relief and Replacement Act.
R.I. Gen. Laws § 44-1-3 — RI Code / Title 44 / Chapter 44-1 / Section 44-1-3
§ 44-1-3. Delegation of power to collect fees.
Status: in_force

The tax administrator has the discretionary power to authorize any agency of the state, whether regulatory or otherwise, to collect certain fees when the collection involves or includes the function of regulation or when the convenience of the general public is affected.
R.I. Gen. Laws § 44-42-2 — RI Code / Title 44 / Chapter 44-42 / Section 44-42-2
§ 44-42-2. Tax credit.
Status: in_force

A taxpayer shall be allowed a credit against the tax imposed by chapters 11, 13 (except § 44-13-13), 14 and 17 of this title. The amount of the credit shall be eight percent (8%) of:

(1) The amount in excess of ten thousand dollars ($10,000) in any taxable year contributed to an institution of higher education for the establishment or maintenance of a faculty chair, department, or program for scientific research or education;

(2) The amount in excess of ten thousand dollars ($10,000) in any taxable year contributed to an institution of higher education for a work fellowship program that is providing training connected with scientific research or education and is established by an institution of higher education for the students of an institution; and

(3) The cost or other basis for federal income tax purposes, determined immediately prior to the contributions, in excess of ten thousand dollars ($10,000) in any taxable year of tangible personal property contributed to an institution of higher education for use in an educational, training, or research program for scientific research or education conducted by an institution in this state, excluding sale discounts and sale-gift or similar arrangements pertaining to the purchase of equipment.
R.I. Gen. Laws § 44-23-1 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-1
§ 44-23-1. Statements filed by executors, administrators, and heirs-at-law.
Status: in_force

(a) Every executor, administrator, and heir-at-law, within nine (9) months after the death of the decedent, shall file with the tax administrator a statement under oath showing the full and fair cash value of the estate; the amounts paid out from the estate for claims, expenses, charges, and fees; and the statement shall also provide the names and addresses of all persons entitled to take any share or interest of the estate as legatees or distributees of the estate.

(b) For estates of decedents with a date of death prior to January 1, 2025, a fee of fifty dollars ($50.00) shall be paid when filing any statement required by this section. All fees received under this section are allocated to the tax administrator for enforcement and collection of taxes.

(c) For estates of decedents with a date of death on or after January 1, 2025, no fee shall be paid when filing any statement required by this section.
R.I. Gen. Laws § 44-5-37 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-37
§ 44-5-37. Cranston  Collection procedure.
Status: in_force

In lieu of the provisions of §§ 44-5-32  44-5-34, the assessors of taxes in the city of Cranston shall, on completing their assessment, date and sign the assessment and shall make out and certify to the city treasurer a complete list of the names of the persons taxed and of the total value of all of the real estate taxed to each person, also the amount of personal estate assessed against each person, and also the total amount of the tax assessed against each person on the real and personal estate, opposite the name of the person or persons assessed, the assessment of real estate and of personal estate to appear in separate columns in the list, and the city treasurer shall proceed to collect the taxes at the time and in the manner provided by law and by order of the city council.
R.I. Gen. Laws § 44-14-7 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-7
§ 44-14-7. Extension of time for return.
Status: in_force

The tax administrator may grant a reasonable extension of time for filing returns, under rules and regulations as the tax administrator shall prescribe, with the approval of the director of the department of revenue. Whenever an extension of time is granted, a taxpayer shall be required to pay as part of any tax due, interest at the annual rate prescribed by § 44-1-7 from the day when the return should have been filed as if no extension had been granted.
R.I. Gen. Laws § 44-5-10 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-10
§ 44-5-10. Interest forgiven during wartime military service.
Status: in_force

No tax previously or hereafter assessed by any town or city upon the property of any resident of this state shall bear interest by reason of the nonpayment of the tax during the duration of, and for a period of six (6) months after the residents active service in the military, air, or naval forces of the United States or in the American merchant marine occasioned by any war, declared or undeclared, in which the United States is engaged.
R.I. Gen. Laws § 44-11-23 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-23
§ 44-11-23. Service of summons.
Status: in_force

The summons may be sent by registered or certified mail to the corporation, or to any officer, agent, or employee of the corporation, or to any other person, or may be left by any authorized agent of the tax administrator with the corporation, or with any officer, agent, or employee of the corporation, or any other person, or left at his or her last and usual place of abode. When the summons requires the production of records or documents, it shall be sufficient if the records and documents are described with reasonable certainty.
R.I. Gen. Laws § 44-5-16 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-16
§ 44-5-16. Oath to account brought in  Remedies after failure to bring in account  Effect on proration.
Status: in_force

(a) Every person bringing in any account shall make oath before some notary public or other person authorized to administer oaths in the place where the oath is administered that the account by that person exhibited contains, to the best of their knowledge and belief, a true and full account and valuation of all the tangible personal property owned or possessed by them; and whoever neglects or refuses to bring in the account, if overtaxed, shall have no remedy therefor, except as provided in §§ 44-4-14, 44-4-15, 44-5-26  44-5-31, and 44-9-19  44-9-24. In case a taxpayer is, because of illness or absence from the state, unable to make the required oath to their account within the time prescribed by law, the taxpayer may, in writing, appoint an agent to make oath to their account within the time prescribed by the assessors, and the agent shall at the time of making the oath append their written appointment to the account, and for all purposes in connection with the account the taxpayer is deemed to have personally made the oath.

(b) No taxpayer shall be denied a right of review by means of the procedure described in this chapter of any assessment on their tangible personal property by reason of any claimed inadequacies, inaccuracies, or omissions in their listing of tangible personal property.

(c) Notwithstanding § 44-4-24, tangible personal property introduced into or removed from any town or city during a calendar year shall be assessed as though the property was situated in the city or town for the entire calendar year unless the taxpayer has filed an account as provided in this section specifying the date on which the property was introduced or removed.

(d) Each city or town having a year of taxable ownership that measures length of ownership over the calendar year beginning immediately after the date of assessment shall adjust its year of taxable ownership so that it has a year of taxable ownership that measures length of ownership over the calendar year ending on the date of assessment.
R.I. Gen. Laws § 44-29-6 — RI Code / Title 44 / Chapter 44-29 / Section 44-29-6
§ 44-29-6. Notice of determination.
Status: in_force

The tax administrator shall give to the seller a written notice of his or her determination. Except in the case of fraud, intent to evade the provisions of this chapter, or failure to make a return, every notice of a determination shall be mailed within three (3) years after the tenth day of the calendar month following the month for which the amount is proposed to be determined or within three (3) years after the return is filed, whichever period expires later, unless a longer period is agreed upon by the tax administrator and the seller.
R.I. Gen. Laws § 44-1-12 — RI Code / Title 44 / Chapter 44-1 / Section 44-1-12
§ 44-1-12. Reports under oath  False statements.
Status: in_force

Every return, report, or statement provided by law to be made to the tax administrator may be required by the tax administrator to be made under oath or affirmation, or the tax administrator may require that the return, report, or statement contain, or be verified by, a written declaration that it is made under the penalties of perjury; and whoever signs or issues any report or statement containing, or verified by, a written declaration is guilty of perjury if the report or statement is willfully false.
R.I. Gen. Laws § 44-9-42 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-42
§ 44-9-42. Decree on petition to establish title.
Status: in_force

The notified persons shall by answer show why they should not be required to bring an action to try their claim or claims, and the court shall enter an appropriate decree relative to bringing and prosecuting the action. If the notified persons do not appear within the fixed time or, having appeared, disobey the lawful order of the court to try their claim or claims, the court shall enter a decree that they are forever barred from having or enforcing any adverse claim or claims to the petitioner, his or her heirs or assigns, in the described land.
R.I. Gen. Laws § 44-15-9 — RI Code / Title 44 / Chapter 44-15 / Section 44-15-9
§ 44-15-9. Collection of pecuniary penalties.
Status: in_force

The amount added to any tax under §§ 44-15-7 and 44-15-8 shall be collected as a part of and at the same time and in the same manner as the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the added amount shall be collected in the same manner as the tax.
R.I. Gen. Laws § 44-61-1.1 — RI Code / Title 44 / Chapter 44-61 / Section 44-61-1.1
§ 44-61-1.1. Expensing in lieu of depreciation of assets.
Status: in_force

(a) For purposes of expensing of assets under chapters 11, 14, and 30 of this title, the expense deduction shall not exceed the sum provided for under the internal revenue code, 26 U.S.C. § 179. In the year that those assets are placed in service, expensing of assets for Rhode Island tax purposes shall be allowed in the same manner as is provided for under the internal revenue code 26 U.S.C. § 179. Any remaining tax basis of the asset purchased shall be depreciated as provided for under the internal revenue service code sections 26 U.S.C. §§ 167 and 168, excluding § 168(k).

(b) The gain resulting from any subsequent disposition of these assets shall be computed using a basis consistent with the Rhode Island expenses and depreciation allowed under subsection (a) of this section.

(c) There is hereby established a depreciation of assets transfer fund for the purpose of reserving sufficient funding for the expensing of assets in accordance with subsection (a). The general assembly may appropriate such amounts to the fund deemed necessary for said purpose.
R.I. Gen. Laws § 44-18-24 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-24
§ 44-18-24. Collection by retailer of use tax on interstate sales.
Status: in_force

Every retailer required or permitted to collect the tax shall collect the tax imposed by § 44-18-20, notwithstanding the following:

(1) That the purchasers order or the contract of sale is delivered, mailed, or otherwise transmitted by the purchaser to the retailer at a point outside of this state as a result of solicitation by the retailer through the medium of advertising in this state; or

(2) That the purchasers contract of sale or order is made or closed by acceptance or approval outside of this state or before the tangible personal property enters this state; or

(3) That the purchasers order or contract of sale provides that the property shall be or it is in fact procured or manufactured at a point outside of this state and shipped directly to the purchaser from the point of origin; and

(4) That the cost of delivery of the property by the retailer to the purchaser is paid by the retailer.
R.I. Gen. Laws § 44-8-9 — RI Code / Title 44 / Chapter 44-8 / Section 44-8-9
§ 44-8-9. Payment of tax barring action by nonresident or absentee for property.
Status: in_force

If the person summoned shall pay the tax and charges, or deliver property for this purpose, or have his or her own property sold for this purpose, this proceeding shall be sufficient to bar any action brought for this purpose by the absent person.
R.I. Gen. Laws § 44-3-2 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-2
§ 44-3-2. Personal property defined.
Status: in_force

Personal property, for the purposes of taxation, means all goods, chattels, and effects, wherever they may be, all ships or vessels, at home or abroad, except those that are exempt from taxation by the laws of the United States or of this state.
R.I. Gen. Laws § 44-47-4 — RI Code / Title 44 / Chapter 44-47 / Section 44-47-4
§ 44-47-4. Administration.
Status: in_force

The tax administrator shall make available suitable forms with instructions for claiming the credit. The tax administrator may prescribe rules and regulations as may be necessary to carry into effect the provisions of this chapter.
R.I. Gen. Laws § 44-9-7 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-7
§ 44-9-7. Advertising and taking or sale of real estate.
Status: in_force

The collector may advertise and take, or sell any real estate liable for taxes in the manner directed.
R.I. Gen. Laws § 44-14-14.4 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-14.4
§ 44-14-14.4. Property factor.
Status: in_force

(a) General. The property factor is a fraction, the numerator of which is the average value of real property and tangible personal property rented to the taxpayer that is located or used within this state during the taxable year, the average value of the taxpayers real and tangible personal property owned that is located or used within this state during the taxable year, and the average value of the taxpayers loans and credit card receivables that are located within this state during the taxable year, and the denominator of which is the average value of all the property located or used within and outside of this state during the taxable year.

(b) Property included. The property factor shall include only property the income or expenses of which are included (or would have been included if not fully depreciated or expensed, or depreciated or expensed to a nominal amount) in the computation of the apportionable income base for the taxable year.

(c) Value of property owned by the taxpayer. (1) The value of real property and tangible personal property owned by the taxpayer is the original cost or other basis of the property for federal income tax purposes without regard to depletion, depreciation or amortization. (2) Loans are valued at their outstanding principal balance, without regard to any reserve for bad debts. If a loan is charged-off in whole or in part for federal income tax purposes, the portion of the loan charged-off is not outstanding. A specifically allocated reserve established pursuant to regulatory or financial guideline which is treated as charged-off for federal income tax purposes shall be treated as charged-off for purposes of §§ 44-14-14.1  44-14-14.5. (3) Credit card receivables are valued at their outstanding principal balance, without regard to any reserve for bad debts. If a credit card receivable is charged-off in whole or in part for federal income tax purposes. The portion of the receivable charged-off is not outstanding.

(d) Average value of property owned by the taxpayer. The average value of property owned by the taxpayer is computed on an annual basis by adding the value of the property on the first day of the taxable year and the value on the last day of the taxable year and dividing the sum by two. If averaging on this basis does not properly reflect average value, the tax administrator may require averaging on a more frequent basis. When averaging on a more frequent basis is required by the tax administrator or is elected by the taxpayer, the same method of valuation must be used consistently by the taxpayer with respect to property within and outside of this state and on all subsequent returns unless the taxpayer receives prior permission from the tax administrator or the tax administrator requires a different method of determining average value.

(e) Average value of real property and tangible personal property rented to taxpayer. (1) The average value of real property and tangible personal property that the taxpayer has rented from another and which is not treated as property owned by the taxpayer for federal income tax purposes, shall be determined annually by multiplying the gross rents payable during the taxable year by eight. (2) Where the use of the general method described in this subsection results in inaccurate valuations of rented property, any other method, which properly reflects the value may be adopted by the tax administrator or by the taxpayer when approved, in writing, by the administrator. Once approved, this other method of valuation must be used on all subsequent returns unless the taxpayer receives prior approval from the tax administrator or the tax administrator requires a different method of valuation.

(f) Location of real property and tangible personal property owned by or rented to the taxpayer. (1) Except as described in subdivision (2) of this subsection, real property and tangible personal property owned by or rented to the taxpayer is considered to be located within this state if it is physically located, situated or used within this state. (2) Transportation property is included in the numerator of the property factor to the extent that the property is used in this state. The extent an aircraft will be deemed to be used in this state and the amount of value that is to be included in the numerator of this states property factor is determined by multiplying the average value of the aircraft by a fraction, the numerator of which is the number of landings of the aircraft in this state and the denominator of which is the total number of landings of the aircraft everywhere. If the extent of the use of any transportation property within this state cannot be determined, then the property will be deemed to be used wholly in the state in which the property has its principal base of operations. A motor vehicle will be deemed to be used wholly in the state in which it is registered.

(g) Location of loans. (1)(i) A loan is considered to be located within this state if it is properly assigned to a regular place of business of the taxpayer within this state. (ii) A loan is properly assigned to the regular place of business with which it has a preponderance of substantive contacts. A loan assigned by the taxpayer to a regular place of business outside of the state shall be presumed to have been properly assigned if: (A) The taxpayer has assigned, in the regular course of its business, this loan on its records to a regular place of business consistent with federal or state regulatory requirements; (B) The assignment on its records is based upon substantive contacts of the loan to the regular place of business; and (C) The taxpayer uses the records reflecting assignment of loans for the filing of all state and local tax returns for which an assignment of loans to a regular place of business is required. (iii) The presumption of proper assignment of a loan provided in subparagraph (ii)(B) of this subdivision may be rebutted upon a showing by the tax administrator, supported by a preponderance of the evidence, that the preponderance of substantive contacts regarding the loan did not occur at the regular place of business to which it was assigned on the taxpayers records. When the presumption has been rebutted, the loan shall then be located within this state if: (A) The taxpayer had a regular place of business within this state at the time the loan was made; and (B) The taxpayer fails to show, by a preponderance of the evidence, that the preponderance of substantive contacts regarding the loan did not occur within this state. (2) In the case of a loan which is assigned by the taxpayer to a place outside of this state which is not a regular place of business, it shall be presumed, subject to rebuttal by the taxpayer on a showing supported by the preponderance of evidence, that the preponderance of substantive contacts regarding the loan occurred within this state if, at the time the loan was made, the taxpayers commercial domicile, as defined by § 44-14-14.2(c) was within this state. (3) To determine the state in which the preponderance of substantive contacts relating to a loan have occurred, the facts and circumstances regarding the loan at issue shall be reviewed on a case-by-case basis and consideration shall be given to the activities as the solicitation, investigation, negotiation, approval and administration of the loan. The terms solicitation, investigation, negotiation, approval, and administration are defined as follows: (i) Solicitation. Solicitation is either active or passive. Active solicitation occurs when an employee of the taxpayer initiates the contact with the customer. The activity is located at the regular place of business with which the taxpayers employee is regularly connected or working out of, regardless of where the services of the employee were actually performed. Passive solicitation occurs when the customer initiates the contact with the taxpayer. If the customers initial contact was not at a regular place of business of the taxpayer, the regular place of business, if any, where the passive solicitation occurred is determined by the facts in each case. (ii) Investigation. Investigation is the procedure where employees of the taxpayer determine the credit-worthiness of the customer as well as the degree of risk involved in making a particular agreement. The activity is located at the regular place of business with which the taxpayers employees are regularly connected or working out of, regardless of where the services of the employees were actually performed. (iii) Negotiation. Negotiation is the procedure where employees of the taxpayer and its customer determine the terms of the agreement (e.g., the amount, duration, interest rate, frequency of repayment, currency denomination and security required). The activity is located at the regular place of business with which the taxpayers employees are regularly connected or working out of, regardless of where the services of the employees were actually performed. (iv) Approval. Approval is the procedure where employees or the board of directors of the taxpayer make the final determination whether to enter into the agreement. The activity is located at the regular place of business with which the taxpayers employees are regularly connected or working out of, regardless of where the services of the employees were actually performed. If the board of directors makes the final determination, the activity is located at the commercial domicile of the taxpayer. (v) Administration. Administration is the process of managing the account. This process includes bookkeeping, collecting the payments, corresponding with the customer, reporting to management regarding the status of the agreement and proceeding against the borrower or the security interest if the borrower is in default. The activity is located at the regular place of business that oversees this activity.

(h) Location of credit card receivables. For purposes of determining the location of credit card receivables, credit card receivables shall be treated as loans and shall be subject to the provisions of subsection (g) of this section.

(i) Period for which property assigned loan remains assigned. A loan that has been properly assigned to a state shall, absent any change of material fact, remain assigned to the state for the length of the original term of the loan. Thereafter, the loan may be properly assigned to another state if the loan has a preponderance of substantive contact to a regular place of business there.