R.I. Gen. Laws § 44-40-4 — RI Code / Title 44 / Chapter 44-40 / Section 44-40-4
§ 44-40-4. Time for filing  Filing copy of federal return.
Status: in_force

Every person required to file a return reporting a generation skipping transfer under applicable federal statute and regulations shall file a return with the administrator on or before the last day prescribed for filing the federal return. There shall be attached to the return filed with the administrator a duplicate copy of the federal return.
R.I. Gen. Laws § 44-33-3 — RI Code / Title 44 / Chapter 44-33 / Section 44-33-3
§ 44-33-3. Definitions.
Status: in_force

As used in this chapter:

(1) Claimant means a homeowner or renter, sixty-five (65) years of age or older, and/or disabled, who has filed a claim under this chapter and was domiciled in this state for the entire calendar year for which he or she files a claim for relief under this chapter. In the case of claim for rent constituting property taxes accrued, the claimant shall have rented property during the preceding year for which he or she files for relief under this chapter. Claimant shall not mean or include any person claimed as a dependent by any taxpayer under the Internal Revenue Code of the United States, 26 U.S.C. § 1 et seq. When two (2) individuals of a household are able to meet the qualifications for a claimant, they may determine between themselves as to who the claimant is. If they are unable to agree, the matter is referred to the tax administrator and his or her decision is final. If a homestead is occupied by two (2) or more individuals, and more than one individual is able to qualify as a claimant, and some or all of the qualified individuals are not related, the individuals may determine among themselves as to who the claimant is. If they are unable to agree, the matter is referred to the tax administrator, and his or her decision is final.

(2) Disabled means those persons who are receiving a social security disability benefit.

(3) Gross rent means rental paid in cash or its equivalent solely for the right of occupancy of a homestead, exclusive of charges for any utilities, services, furniture, furnishings, or personal property appliances furnished by the landlord as a part of the rental agreement. If the landlord and tenant have not dealt with each other at arms length, and the tax administrator is satisfied that the gross rent charged was excessive, he or she may adjust the gross rent to a reasonable amount for purposes of this chapter. Gross rent includes the rental of space paid to a landlord for parking of a mobile home, or docking or mooring a houseboat, exclusive of any charges for utilities, services, furniture, furnishings, or personal appliances furnished by the landlord as a part of the rental. Twenty percent (20%) of the annual gross rental plus the space rental fees paid during the year are the annual property taxes accrued.

(4) Homestead means the dwelling, whether owned or rented, and so much of the land surrounding it, not exceeding one acre, as is reasonably necessary for use of the dwelling as a home, and may consist of a part of the multi-dwelling or multi-purpose building and a part of the land upon which it is built (owned includes a vendee in possession under a land contract and one or more joint tenants or tenants in common). It does not include personal property such as furniture, furnishings, or appliances, but a mobile home or a houseboat may be a homestead.

(5) Household means one or more persons occupying a dwelling unit and living as a single nonprofit housekeeping unit. Household shall not include bona fide lessees, tenants, or roomers, and boarders on contract.

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

(7) Income means the sum of federal adjusted gross income as defined in the Internal Revenue Code of the United States, 26 U.S.C. § 1 et seq., and all non-taxable income including, but not limited to, the amount of capital gains excluded from adjusted gross income, alimony, support money, non-taxable strike benefits, cash public assistance and relief (not including relief granted under this chapter), the gross amount of any pension or annuity (including Railroad Retirement Act (see 45 U.S.C. § 231 et seq.) benefits, all payments received under the federal Social Security Act, 42 U.S.C. § 301 et seq., state unemployment insurance laws, and veterans disability pensions (see 38 U.S.C. § 301 et seq.), non-taxable interest received from the federal government or any of its instrumentalities, workers compensation, and the gross amount of loss of time insurance. It shall not include gifts from nongovernmental sources, or surplus foods or other relief in kind supplied by a public or private agency. For the purpose of this chapter, the calculation of income shall not include any deductions for rental losses, business losses, capital losses, exclusion for foreign income, and any losses received from pass-through entities.

(8) Property taxes accrued means property taxes (exclusive of special assessments, delinquent interest, and charges for service) levied on a claimants homestead in this state in 1977 or any calendar year thereafter. If a homestead is owned by two (2) or more persons or entities as joint tenants or tenants in common, and one or more persons or entities are not a member of claimants household, property taxes accrued is that part of property taxes levied on the homestead which reflects the ownership percentage of the claimant and his or her household. For purposes of this subdivision, property taxes are levied when the tax roll is certified by the city or town assessor. When a homestead is sold during the calendar year of the levy, the property taxes accrued for the seller and buyer is the amount of the tax levy prorated to each in the closing agreement pertaining to the sale of the homestead or, if not provided for in the closing agreement, the tax levy is prorated between seller and buyer based upon the delivery date of the deed of conveyance. When a household owns and occupies two (2) or more homesteads in the same calendar year, property taxes accrued is the sum of the prorated taxes attributable to the household for each of the homesteads. If the household owns and occupies the homestead for the part of the calendar year and rents a household for part of the calendar year, it may include both the proration of taxes on the homestead owned and rent constituting property taxes accrued with respect to the months the homestead is rented, in computing the amount of the claim. All prorations are made on the basis of the gross tax levy after all exemptions. If a homestead is an integral part of a larger unit such as a farm, or a multi-purpose or multi-dwelling building, property taxes accrued is that percentage of the total property taxes accrued as the value of the homestead is of the total value. For the purposes of this subdivision, unit refers to the parcel of property covered by a single tax statement of which the homestead is a part.

(9) Rent constituting property taxes accrued means twenty percent (20%) of the gross rent actually paid in cash or its equivalent in any calendar year by a claimant and his or her household solely for the right of occupancy of their Rhode Island homestead in the calendar year, and which rent constitutes the basis, in the succeeding calendar year, of a claim for relief under this chapter by the claimant, but shall not include any part of the rent paid for occupancy of premises which are legally exempt from the payment of property taxes.
R.I. Gen. Laws § 44-14-14.3 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-14.3
§ 44-14-14.3. Receipts factor.
Status: in_force

(a) General. The receipts factor is a fraction, the numerator of which is the receipts of the taxpayer in this state during the taxable year and the denominator of which is the receipts of the taxpayer within and outside of this state during the taxable year. The method of calculating receipts for purposes of the denominator is the same as the method used in determining receipts for purposes of the numerator.

(b) Receipts from the lease of real property. The numerator of the receipts factor includes receipts from the lease or rental or real property owned by the taxpayer if the property is located within this state.

(c) Receipts from the lease of tangible personal property. (1) Except as described in subdivision (2) of this subsection, the numerator of the receipts factor includes receipts from the lease or rental of tangible personal property owned by the taxpayer if the property is located within the state when it is first placed in service by the lessee. (2) Receipts from the lease or rental of transportation property owned by the taxpayer are included in the numerator of the receipts 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 receipts that is to be included in the numerator of this states receipts factor is determined by multiplying all the receipts from the lease or rental 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. If the extent of the use of any transportation property within this state cannot by 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.

(d) Interest from loans secured by real property. (1) The numerator of the receipts factor includes interest and fees or penalties in the nature of interest from loans secured by real property if the property is located within this state. If the property is located both within this state and one or more other states, the receipts described in this section are included in the numerator of the receipts factor if more than fifty percent (50%) of the fair market value of the real property is located within this state. If more than fifty percent (50%) of the fair market value of the real property is not located within any one state, then the receipts described in this section shall be included in the numerator or the receipts factor if the borrower is located in this state. (2) The determination of whether the real property securing a loan is located within this state shall be made as of the time the original agreement was made and any and all subsequent substitutions of collateral shall be disregarded.

(e) Interest from loans not secured by real property. The numerator of the receipts factor includes interest and fees or penalties in the nature of interest from loans not secured by real property if the borrower is located in this state.

(f) Net gains for the sale of loans. (1) The numerator of the receipts factor includes net gains from the sale of loans. Net gains from the sale of loans includes income recorded under the coupon stripping rules of § 1286 of the Internal Revenue Code, 26 U.S.C. § 1286. (2) The amount of net gains (but not less than zero) from the sale of loans secured by real property included in the numerator is determined by multiplying the net gains by a fraction the numerator of which is the amount included in the numerator of the receipts factor pursuant to subsection (d) of this section and the denominator of which is the total amount of interest and fees or penalties in the nature of interest from loans secured by real property. (3) The amount of net gains (but not less than zero) from the sale of loans not secured by real property included in the numerator is determined by multiplying the net gains by a fraction the numerator of which is the amount included in the numerator of the receipts factor pursuant to subsection (e) of this section and the denominator of which is the total amount of interest and fees or penalties in the nature of interest from loans not secured by real property.

(g) Receipts from credit card receivables. The numerator of the receipts factor includes interest and fees or penalties in the nature of interest from credit card receivables and receipts from fees charged to cardholders, such as annual fees, if the billing address of the cardholder is in this state.

(h) Net gains from the sale of credit card receivables. The numerator of the receipts factor includes net gains (but not less than zero) from the sale of credit card receivables multiplied by a fraction, the numerator of which is the amount included in the numerator of the receipts factor pursuant to subsection (g) of this section and the denominator of which is the taxpayers total amount of interest and fees or penalties in the nature of interest from credit card receivables and fees charged to cardholders.

(i) Credit card issuers reimbursement fees. The numerator of the receipts factor includes all credit card issuers reimbursement fees multiplied by a fraction, the numerator of which is the amount included in the numerator of the receipts factor pursuant to subsection (g) of this section and the denominator of which is the taxpayers total amount of interest and fees or penalties in the nature of interest from credit card receivables and fees charged to cardholders.

(j) Receipts from merchant discount. The numerator of the receipts factor includes receipts from merchant discount if the commercial domicile of the merchant is in this state. The receipts shall be computed net of any cardholder charge backs, but shall not be reduced by any interchange transaction fees or by any issuers reimbursement fees paid to another for charges made by its cardholders.

(k) Loan servicing fees. (1)(i) The numerator of the receipts factor includes loan servicing fees derived from loans secured by real property multiplied by a fraction, the numerator of which is the amount included in the numerator of the receipts factor pursuant to subsection (d) of this section and the denominator of which is the total amount of interest and fees or penalties in the nature of interest from loans secured by real property. (ii) The numerator of the receipts factor includes loan servicing fees derived from loans not secured by real property multiplied by a fraction, the numerator of which is the amount included in the numerator of the receipts factor pursuant to subsection (e) of this section and the denominator of which is the total amount of interest and fees or penalties in the nature of interest from loans not secured by real property. (2) In circumstances in which the taxpayer receives loan servicing fees for servicing either the secured or the unsecured loans of another, the numerator of the receipts factor shall include the fees if the borrower is located in this state.

(l) Receipts from services. The numerator of the receipts factor includes receipts from services not otherwise apportioned under this section if the service is performed in this state. If the service is performed both within and outside of this state, the numerator of the receipts factor includes receipts from services not otherwise apportioned under §§ 44-14-14.1  44-14-14.5 if a greater proportion of the income-producing activity is performed in this state based on cost of performance.

(m) Receipts from investment assets and activities and trading assets and activities. (1)(i) Interest, dividends, net gains (but not less than zero) and other income from investment assets and activities and from trading assets and activities shall be included in the receipts factor. Investment assets and activities and trading assets and activities include but are not limited to: investment securities; trading account assets; federal funds; securities purchased and sold under agreements to resell or repurchase; options; future contracts; forward contracts; national principal contracts such as swaps; equities; and foreign currency transactions. With respect to the investment and trading assets and activities described in paragraphs (ii) and (iii) of this subdivision, the receipts factor shall include the amounts described in those parts. (ii) The receipts factor shall include the amount by which interest from federal funds sold and securities purchased under resale agreements exceeds interest expense on federal funds purchased and securities sold under repurchase agreements. (iii) The receipts factor shall include the amount by which interest, dividends, gains and other income from trading assets and activities including, but not limited to, assets and activities in the matched book, in the arbitrage book, and foreign currency transactions, exceed amounts paid in lieu of interest, amounts paid in lieu of dividends, and losses from those assets and activities. (2)(i) The numerator of the receipts factor includes interest, dividends, net gains (but not less than zero) and other income from investment assets and activities and from trading assets and activities described in subdivision (1) of this subsection that are attributable to this state. (ii) The amount of interest, dividends, net gains (but not less than zero) and other income from investment assets and activities in the investment account to be attributed to this state and included in the numerator is determined by multiplying all the income from those assets and activities by a fraction, the numerator of which is the average value of the assets which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the average value of all the assets. (iii) The amount of interest from federal funds sold and purchased and from securities purchased under resale agreements and securities sold under repurchase agreements attributable to this state and included in the numerator is determined by multiplying the amount described in paragraph (1)(ii) of this subsection from those funds and the securities by a fraction, the numerator of which is the average value of federal funds sold and securities purchased under agreements to resell which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the average value of all the funds and the securities. (iv) The amount of interest, dividends, gains and other income from trading assets and activities including, but not limited to, assets and activities in the matched book, in the arbitrage book and foreign currency transactions, but excluding amounts described in paragraphs (ii) and (iii) of this subdivision attributable to this state and included in the numerator is determined by multiplying the amount described in paragraph (1)(iii) of this subsection by a fraction, the numerator of which is the average value of the trading assets which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the average value of all the assets. (v) For purposes of this subdivision, average value shall be determined using the rules for determining the average value of tangible personal property set forth in § 44-14-14.4(c) and (d). (3)(i) In lieu of using the method set forth in subdivision (2) of this subsection, the taxpayer may elect, or the tax administrator may require in order to fairly represent the business activity of the taxpayer in this state, the use of the method set forth in this subdivision. (ii) The amount of interest, dividends, net gains (but not less than zero) and other income from investment assets and activities in the investment account to be attributed to this state and included in the numerator is determined by multiplying all the income from the assets and activities by a fraction, the numerator of which is the gross income from the assets and activities which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the gross income from all the assets and activities. (iii) The amount of interest from federal funds sold and purchased and from securities purchased under resale agreements and securities sold under repurchase agreements attributable to this state and included in the numerator is determined by multiplying the amount described in subdivision (1) of this subsection from the funds and the securities by a fraction, the numerator of which is the gross income from the funds and the securities which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the gross income from all the funds and the securities. (iv) The amount of interest, dividends, gains and other income from trading assets and activities including, but not limited to, assets and activities in the matched book, in the arbitrage book and foreign currency transactions but excluding amounts described in paragraphs (ii) and (iii) of this subdivision, attributable to this state and included in the numerator is determined by multiplying the amount described in paragraph (1)(iii) of this subsection by a fraction, the numerator of which is the gross income from the trading assets and activities which are properly assigned to a regular place of business of the taxpayer within this state and the denominator of which is the gross income from all the assets and activities. (4) If the taxpayer elects or is required by the tax administrator to use the method set forth in subdivision (3) of this subsection, it shall use this method on all subsequent returns unless the taxpayer receives prior permission from the tax administrator to use, or the tax administrator requires a different method. (5) The taxpayer shall have the burden of proving that an investment asset or activity or trading asset or activity was properly assigned to a regular place of business outside of this state by demonstrating that the day-to-day decisions regarding the asset or activity occurred at a regular place of business outside of this state. Where the day-to-day decisions regarding an investment asset or activity or trading asset or activity occur at more than one regular place of business and one regular place of business is in this state and one regular place of business is outside of this state, the asset or activity shall be considered to be located at the regular place of business of the taxpayer where the investment or trading policies or guidelines with respect to the asset or activity are established. Unless the taxpayer demonstrates to the contrary, the policies and guidelines shall be presumed to be established at the commercial domicile of the taxpayer.

(n) All other receipts. The numerator of the receipts factor includes all other receipts pursuant to the provisions of § 44-14-14.

(o) Attribution of certain receipts to commercial domicile. All receipts which would be assigned under this section to a state in which the taxpayer is not taxable shall be included in the numerator of the receipts factor, if the taxpayers commercial domicile is in this state.
R.I. Gen. Laws § 44-3-47 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-47
§ 44-3-47. Cranston  Economic development tax incentive program Exemptions.
Status: in_force

The city council of the city of Cranston may, by ordinance, provide exemptions from assessed valuation for real and tangible personal property of property owners or businesses which create jobs in the city of Cranston and any property owners or businesses for any retrofit, expansion, or renovation of specifically permitted uses; provided, that the exemption shall be for a period of not more than ten (10) years.
R.I. Gen. Laws § 44-11-11.1 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-11.1
§ 44-11-11.1. Amortization of air or water pollution prevention or hazardous solid waste control facilities.
Status: in_force

(a)(1) General rule. Every taxpayer, at his or her election, is entitled to a deduction with respect to the amortization of the adjusted basis, for determining gain, of any treatment facility, as defined in subsection (d) of this section, based on a period of sixty (60) months. The amortization deduction shall be an amount, with respect to each month of the period within the taxable year, equal to the adjusted basis of the facility at the end of the month divided by the number of months, including the month for which the deduction is computed, remaining in the period. The adjusted basis at the end of the month shall be computed without regard to the amortization deduction for the month.

(2) The amortization deduction with respect to any month shall be in lieu of the depreciation deduction with respect to the facility for the month provided for under § 44-11-11. The sixty (60) month period shall begin as to any prevention or treatment facility, at the election of the taxpayer, with the month following the month in which the facility was completed, or with the succeeding taxable year.

(b) Election of amortization. The election of the taxpayer under subsection (a) of this section to take the amortization deduction and to begin the sixty (60) month period with the month following the month in which the facility was completed shall be made only by a statement to that effect in the return for the taxable year in which the facility was completed. The election of the taxpayer under subsection (a) of this section to take the amortization deduction and to begin the period with the taxable year succeeding the year shall be made only by a statement to that effect in the return for the succeeding taxable year.

(c) Termination of amortization deduction. A taxpayer which has elected under subsection (b) of this section to take the amortization deduction provided in subsection (a) of this section may, at any time after making the election, discontinue the amortization deduction with respect to the remainder of the amortization period, the discontinuance to begin as of the beginning of any month specified by the taxpayer in a notice, in writing, filed with the tax administrator before the beginning of the month. The depreciation deduction provided for under § 44-11-11 shall be allowed, beginning with the first month as to which the amortization deduction does not apply, and the taxpayer shall not be entitled to any further amortization deduction with respect to the treatment facility.

(d) Treatment facility. For purposes of this section, treatment facility means any land, facility, device, building, machinery, or equipment, the construction, reconstruction, erection, installation, or acquisition of which: (1) is in furtherance of or in compliance with federal or state requirements or standards for the control of water or air pollution or contamination; (2) has been made by the taxpayer primarily to control the pollution or chapter 25 of title 23, respectively; and (3) has been certified as approved in an order contamination of the water or the air of the state as defined in chapter 12 of title 46 and entered by the director of environmental management. This provision applies only to water and air pollution control properties and facilities that are installed for the treatment of waste waters and air contaminants resulting from industrial processing. It applies only to water or air pollution control properties and facilities placed in operation for the first time after April 13, 1970.

(e) Prevention facility. For purposes of this section, prevention facility means any land, facility, device, building, machinery, or equipment, the construction, reconstruction, erection, installation, or acquisition of which: (1) is in furtherance of or in compliance with federal or state requirements or standards for the prevention of water or air pollution or contamination; (2) has been made by the taxpayer primarily to prevent the pollution or contamination of the water or the air of the state as defined in chapter 12 of title 46 and chapter 25 of title 23, respectively; and (3) has been certified as approved by the director of environmental management. This provision applies only to water and air pollution prevention properties and facilities that are installed for the prevention of wastewaters, air contaminants, and hazardous solid wastes resulting from industrial processing. The prevention facility amortization deduction shall be available prospectively on July 13, 2000.

(f) Certificate of compliance. Any taxpayer who has adopted a treatment facility as defined in subsection (d) of this section shall be entitled to the deduction afforded in subsection (a) of this section; provided, that in no event shall an amortization deduction be allowed in respect to any treatment facility for any taxable year unless an attested copy of the order of approval of the facility entered by the director of environmental management and a written statement of the department certifying that the installation of the facility has been completed and that it is in proper operation are provided to the tax administrator at the time of filing of the taxpayers return.

(g) Deduction from apportioned net income. The deduction taken under subsection (a) of this section on any treatment facility shall, in the case of a taxpayer whose income is subject to apportionment under the provisions of § 44-11-14, be deducted from the portion of its entire net income allocated to this state; provided, that its entire net income is computed without any deduction for depreciation or amortization of any facility.

(h) Amortization not to exceed cost. The total of all deductions for depreciation and amortization of any treatment facility allowed pursuant to the provisions of this and the succeeding section shall not exceed its cost.

(i) Amortization in excess of depreciation. Gain from the sale or exchange of any treatment facility which has been sold or exchanged by a taxpayer which has been constructed, reconstructed, erected, installed, or acquired the facility as provided under subsection (f) of this section and has taken the deduction provided by subsection (a) of this section, to the extent that the adjusted basis of the facility is less than its adjusted basis determined by the method provided for under § 44-11-11, shall be considered additional net income. In the case of a taxpayer whose net income is subject to apportionment under the provisions of § 44-11-14, the additional net income shall be specifically allocated to this state and is not subject to apportionment.
R.I. Gen. Laws § 44-3-2.2 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-2.2
§ 44-3-2.2. Tax on certain vehicles and trailers prohibited.
Status: in_force

Notwithstanding any other provisions of the general laws to the contrary, no city or town shall assess any tax under chapter 5 of this title on any vehicle or trailer that is registered under chapter 3 of title 31. Any vehicle or trailer that is not registered under chapter 3 of title 31 shall be assessed by a city or town in the same manner as other tangible personal property.
R.I. Gen. Laws § 44-11-2.1 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-2.1
§ 44-11-2.1. Surtax.
Status: in_force

Each corporation whose taxable year ends on or after March 31, 1991 and before January 1, 1994 shall annually pay to the state a surtax of 11% on the amount of the tax computed under § 44-11-2. The surtax shall be added to the amount of the tax computed under § 44-11-2 in computing the total tax due by the corporation for the taxable year or years under this chapter. The estimated tax provisions of chapter 26 of this title shall apply to the surtax.
R.I. Gen. Laws § 44-71-6 — RI Code / Title 44 / Chapter 44-71 / Section 44-71-6
§ 44-71-6. Administration.
Status: in_force

(a) Upon issuance of the eligibility statement the department shall, on behalf of the State of Rhode Island, award tax credits and issue tax credit certificates in the amount authorized and allocated in accordance with the eligibility statement and the tax credit agreement. The department shall provide copies of eligibility statements and tax credit certificates to the division of taxation within thirty (30) days of issuance, including copies of all eligibility statements and tax credit certificates that are reissued, transferred, sold, or assigned.

(b) The owner of a qualified Rhode Island project eligible for the Rhode Island low-income housing tax credit shall submit, at the time of filing the project owners state tax return, the original tax credit certificate issued by the department with respect to such qualified Rhode Island project. In the case of failure to attach the tax credit certificate, a credit under this section shall not be allowed with respect to such qualified Rhode Island project for that year until the original tax credit certificate is provided to the division of taxation.
R.I. Gen. Laws § 44-5-20.29 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-20.29
§ 44-5-20.29. Property tax classification  Lincoln  Tax levy determination.
Status: repealed

(a) The assessor and finance director shall provide to the town council a list containing the full and fair valuation of each property class, and with the approval of the town council, annually determine the percentage of the tax levy to be apportioned each class of property and shall annually apply tax rates sufficient to produce the proportion of the total tax levy.

(b) Classes of Property. (1) Class 1. Residential real estate consisting of no more than five (5) dwelling units including dwellings on leased land including mobile homes. The existing homestead exemption authorized for residential properties shall continue in full force and effect. (2) Class 2. Commercial and industrial real estate, and residential real estate of more than five (5) dwelling units. (3) Class 3. All ratable tangible personal property excluding motor vehicles and trailers. (Notwithstanding any provisions of the contrary, the tax rates applicable to wholesale and retail inventory within Class 3 are governed by § 44-3-29.1). (4) [Repealed by P.L. 2004, ch. 439, § 1; P.L. 2004, ch. 527, § 1, effective July 1, 2005].
R.I. Gen. Laws § 44-5-11.1 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-11.1
§ 44-5-11.1. Certification of businesses and employees engaged in revaluing property.
Status: in_force

(a) All persons, firms, associations, partnerships, and corporations engaged in the business of revaluing property for any town or city pursuant to the provisions of § 44-5-11.6 shall be certified by the department of revenue.

(b) All employees of persons, firms, associations, partnerships, and corporations referred to in subsection (a) of this section shall, prior to revaluing property for any town or city pursuant to the provisions of § 44-5-11.6, be certified by the department of revenue as qualified to perform the services.

(c) Each person, firm, association, partnership, or corporation referred to in subsection (a) of this section shall, prior to revaluing property for any town or city pursuant to the provisions of § 44-5-11.6, disclose to the town or city council of that municipality, all standards to be used in conducting the revaluation and secure approval of the town or city council.

(d)(1) The director of revenue shall promulgate rules and regulations as are necessary to carry out the purposes of this section.

(2) The rules and regulations shall include, but shall not be limited to, the following requirements:

(i) The person, firm, association, partnership, or corporation:

(A) Must demonstrate experience in the field of assessing, revaluation, and ad valorem appraising;

(B) Must list all officers engaged in the revaluation process in Rhode Island;

(C) Must list all project managers, field supervisors, reviewers, appraisers, and other personnel engaged in the revaluation process in Rhode Island;

(D) Must provide a list of the five (5) most recent revaluation projects performed within the preceding ten (10) years, including the municipality and state in which the work was performed as well as the project supervisor for each project;

(E) Must post a performance surety bond;

(F) Demonstrate financial solvency of the company;

(G) List all pending litigation, if any, to which the company is a party;

(ii) The rules and regulations shall require ad valorem appraisers to have either proper designations from recognized professional organizations or written examinations by the licensing agency.
R.I. Gen. Laws § 44-59-6 — RI Code / Title 44 / Chapter 44-59 / Section 44-59-6
§ 44-59-6. Agreement requirements.
Status: in_force

The tax administrator shall not enter into the Streamlined Sales and Use Tax Agreement unless the Agreement requires each state to abide by the following requirements:

(1) Uniform state rate. The Agreement must set restrictions to achieve over time more uniform state rates through the following:

(i) Limiting the number of state rates.

(ii) Limiting the application of maximums on the amount of state tax that is due on a transaction.

(iii) Limiting the application of thresholds on the application of state tax.

(2) Uniform standards. The Agreement must establish uniform standards for the following:

(i) The sourcing of transactions to taxing jurisdictions.

(ii) The administration of exempt sales.

(iii) The allowances a seller can take for bad debts.

(iv) Sales and use tax returns and remittances.

(3) Uniform definitions. The Agreement must require states to develop and adopt uniform definitions of sales and use tax terms. The definitions must enable a state to preserve its ability to make policy choices not inconsistent with the uniform definitions.

(4) Central registration. The Agreement must provided a central, electronic registration system that allows a seller to register to collect and remit sales and use taxes for all signatory states.

(5) No nexus attribution. The Agreement must provide that registration with the central registration system and the collection of sales and use taxes in the signatory states will not be used as a factor in determining whether the seller has nexus with a state for any tax.

(6) Local sales and use taxes. The Agreement must provide for reduction of the burdens of complying with local sales and use taxes through the following:

(i) Restricting variances between the state and local tax bases.

(ii) Requiring states to administer any sales and use taxes levied by local jurisdictions within the state so that sellers collecting and remitting these taxes will not have to register or file returns with, remit funds to, or be subject to independent audits from local taxing jurisdictions.

(iii) Restricting the frequency of changes in the local sales and use tax rates and setting effective dates for the application of local jurisdictional boundary changes to local sales and use taxes.

(iv) Providing notice of changes in local sales and use tax rates and of changes in the boundaries of local taxing jurisdictions.

(7) Monetary allowances. The Agreement shall outline any monetary allowances that are to be provided by the states to sellers or certified service providers in exchange for collecting sales and use taxes.

(8) State compliance. The Agreement must require each state to certify compliance with the terms of the agreement prior to joining and to maintain compliance, under the laws of the member state, with all provisions of the Agreement while a member.

(9) Consumer privacy. The Agreement must require each state to adopt a uniform policy for certified service providers that protects the privacy of consumers and maintains the confidentiality of tax information.

(10) Advisory councils. The Agreement must provide for the appointment of an advisory council of private sector representatives and an advisory council of non-member state representatives to consult with the administration of the Agreement.
R.I. Gen. Laws § 44-5-13.2 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.2
§ 44-5-13.2. South Kingstown  Assessment and taxation of new real estate construction.
Status: in_force

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

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

(c) Not later than ninety (90) days after receipt by the assessor of the notice from the building official or after a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate that amount from the date of issuance of the certificate of use and occupancy or the date on which the new construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as so prorated to the tax roll for the immediately preceding assessment date and shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of the additional assessment. In a property revaluation year, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date, shall prorate that amount from the date of issuance of the certificate of use and occupancy or the date on which the new construction was first used for the purpose for which it was constructed, to the assessment date immediately following, and shall add the increment as prorated to the tax roll for the immediately preceding assessment date not later than forty-five (45) days after the date the tax roll is certified, or forty-five (45) days after receipt by the assessor of the notice from the building official or after a determination by the assessor that the new construction is being used for the purpose for which it was constructed.

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

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

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

(g) This section applies only to taxes levied and property assessed in the town of South Kingstown.
R.I. Gen. Laws § 44-5-70 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-70
§ 44-5-70. East Providence  Homestead exemption.
Status: in_force

(a) The city council of the city of East Providence is authorized to annually fix the amount, if any, of a homestead exemption with respect to assessed value from local taxation on taxable real property used for residential purposes in the city of East Providence and to grant homestead exemptions to the owner or owners of residential real estate in an amount not to exceed fifteen percent (15%) of the assessed value. The exemption only applies to property used exclusively for residential purposes, and improved with a dwelling containing less than four (4) units. In order to determine compliance with the homestead exemption as outlined in this section, the city council shall provide, by resolution or ordinance, rules and regulations governing eligibility for the exemption established by this section.

(b) In the event property granted an exemption under this section is sold or transferred during the year for which the exemption is claimed, the town council of the city of East Providence, upon approval of the town council, may provide for a proration of the homestead exemption in cases where title to property passes from those not entitled to claim an exemption to those who are entitled to claim an exemption.
R.I. Gen. Laws § 44-3-19 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-19
§ 44-3-19. List of tax exemptions  Notification.
Status: in_force

The tax assessor of every city and town shall maintain a list of every tax exemption or tax rebate for which a taxpayer may apply, including the tax credits defined in chapter 33 of this title entitled Property Tax Relief ; information on property exempt from taxation under § 44-3-3(16); and information on the appeals process defined in § 44-5-26. A copy of this list shall be sent to every taxpayer each year with one of the annual tax bills and shall include the telephone number of the city or town office to be contacted should any taxpayer wish to determine his or her eligibility for any exemption or rebate.
R.I. Gen. Laws § 44-21-4 — RI Code / Title 44 / Chapter 44-21 / Section 44-21-4
§ 44-21-4. Bidding on part of property to be sold.
Status: in_force

Whenever any sale or bidding is made at public auction in regard to any real estate or in regard to any goods, wares, merchandise or other personal property, upon any less quantity than the whole, for the purpose of fixing the price of any larger quantity or of the whole, the whole amount of the property sold, transferred, contracted for or negotiated by the terms and conditions of the auction is subject to a duty as if the whole has been set up and sold by auction.
R.I. Gen. Laws § 44-3-54 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-54
§ 44-3-54. Sons of the Revolution society located in the town of Middletown  Tax exemption.
Status: in_force

Notwithstanding any other provisions of the general laws to the contrary, the city council of the town of Middletown is authorized to determine, by ordinance or resolution, exemptions from property taxation for the Sons of the Revolution society located in the town of Middletown.
R.I. Gen. Laws § 44-7-11 — RI Code / Title 44 / Chapter 44-7 / Section 44-7-11
§ 44-7-11. Collectors to furnish statements of liens.
Status: in_force

(a) Cities, towns or fire districts. The collector of taxes for any city, town, or fire district shall, on written application by any person, and within five (5) days thereafter, excluding Saturdays, Sundays, and holidays, furnish to the applicant a single certificate of all taxes and other assessments, including water rates and charges, which at the time constitute liens on the parcel of real estate specified in the application and are payable on account of the real estate. The certificate shall be itemized and shall show the amounts payable on account of all taxes and assessments, rates, fees and charges, so far as the amounts are fixed and ascertained, and if the amounts are not then ascertainable, it shall be expressed in the certificate. In addition, the tax certificate shall include: (1) a statement as to whether there are any tax sales scheduled which would affect the parcel of real estate noted in the certificate; and (2) a statement as to whether any of taxes or other assessments noted on the tax certificate as being paid in full were paid as the result of a sale held pursuant to the provisions of chapter 9 of this title within the twelve (12) month period immediately preceding issuance of the certificate. Any city or town officer or board doing any act toward establishing any tax assessment, lien, fees or charge upon any real estate in the city or town shall transmit a notice of that act to the collector of taxes. The collector of taxes shall charge not more than twenty-five dollars ($25.00) for each certificate so issued, and the money so received shall be paid into the city or town treasury. A certificate issued on or after October 1, 1966, under this section may be filed or recorded with the land evidence records of the city or town in which the real estate shall be situated within sixty (60) days after its date, and if filed or recorded shall operate to discharge the parcel of real estate specified from the liens for all taxes, assessments or portions, rates, fees and charges which do not appear by the certificate to constitute liens, except the taxes, assessments or portions, rates, fees and charges which have accrued within one year immediately preceding the date of the certificate; provided, that they are noted in the certificate, and the taxes, assessments or portions, rates, and charges concerning which a statement has been filed or recorded in the land evidence records. A certificate issued under this section shall not affect the obligation of any person liable for the payment of any tax, assessment, rate, fee, or charge.

(b) The fee to be paid for filing the certificate with the registry of deeds is eight dollars ($8.00).

(c) Barrington. In the town of Barrington, the tax collector shall, upon application for any municipal lien certificate, include and attach to the certificate at no additional fee, a separate motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time are due and payable to the town on account of any owner of any real estate referenced in the application. The closing agent presiding at the closing on any transfer of the real estate shall collect all sums due as set forth on the motor vehicle excise tax certificate and transmit the sums to the tax collector along with the forwarding address of the owner transferring the real estate.

(d) Warren. In the town of Warren, the tax collector shall, upon application for any municipal lien certificate, include and attach to the certificate at no additional fee, a separate motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time are due and payable to the town on account of any owner of any real estate referenced in the application. The closing agent presiding at the closing on any transfer of the real estate shall collect all sums due as set forth on the motor vehicle excise tax certificate and transmit the sums to the tax collector along with the forwarding address of the owner transferring the real estate.

(e) Smithfield. In the town of Smithfield, the tax collector shall, upon application for any municipal lien certificate, include and attach to the certificate at no additional fee, a separate motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time are due and payable to the town on account of any owner of any real estate referenced in the application. The closing agent presiding at the closing on any transfer of the real estate shall collect the sums due as set forth on the motor vehicle excise tax certificate and transmit the sums to the tax collector along with the forwarding address of the owner transferring any real estate. This section does not apply to refinancing transactions or to transfers of real estate within a family without consideration.

(f) City, town or fire district. The collector of taxes for any city, town, or fire district may, upon application for any municipal lien certificate, include and attach to the certificate at no additional fee, a separate motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time are due and payable to the town on account of any owner of any real estate referenced in the application. The closing agent presiding at the closing on any transfer of the real estate shall collect all sums due as set forth on the motor vehicle excise tax certificate and transmit the sums to the tax collector along with the forwarding address of the owner transferring any real estate. This section does not apply to refinancing transactions or to transfers of real estate within a family without consideration.

(g) Scituate. In the town of Scituate, the tax collector shall, upon application for any municipal lien certificate, include and attach to the certificate at no additional fee, a separate motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time are due and payable to the town on account of any owner of any real estate referenced in the application. The closing agent presiding at the closing on any transfer of the real estate shall collect all sums due as set forth on the motor vehicle excise tax certificate and transmit the sums to the tax collector along with the forwarding address of the owner transferring the real estate.

(h) Bristol. In the town of Bristol, the tax collector shall, upon application for any municipal lien certificate, include and attach to the certificate at no additional fee, a separate motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time are due and payable to the town on account of any owner of any real estate referenced in the application. The closing agent presiding at the closing on any transfer of the real estate shall collect all sums due as set forth on the motor vehicle excise tax certificate and transmit the sums to the tax collector along with the forwarding address of the owner transferring the real estate.

(i) East Greenwich. In the town of East Greenwich, the tax collector shall, upon application for any municipal lien certificate, include and attach to the certificate at no additional fee, a separate motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time are due and payable to the town on account of any owner of any real estate referenced in the application. The closing agent presiding at the closing on any transfer of the real estate shall collect the sums due as set forth on the motor vehicle excise tax certificate and transmit the sums to the tax collector along with the forwarding address of the owner transferring any real estate. This section does apply to refinancing transactions or to transfers of real estate within a family without consideration.

(j) North Providence. In the town of North Providence, the tax collector shall, upon application for any municipal lien certificate, include and attach the certificate at no additional fee, a separate motor vehicle excise tax certificate setting forth all motor vehicle excise taxes which at the time are due and payable to the town on account of any owner of any real estate referenced in the application. The closing agent presiding at the closing on any transfer of the real estate shall collect the sums due as set forth on the motor vehicle excise tax certificate and transmit the sums to the tax collector along with the forwarding address of the owner transferring any real estate. This section does apply to refinancing transactions or to transfers of real estate within a family without consideration.

(k) Glocester. In the town of Glocester, the tax collector shall, upon application for any municipal lien certificate for taxes assessed against a mobile or manufactured home, furnish a tax certificate setting forth all taxes which at the time are due and payable to the town on account of any owner of any mobile or manufactured home referenced in the application. The municipal lien certificate for mobile and manufactured homes shall be processed in accordance with subsection (a) as set forth above. The closing agent presiding at the closing on any transfer of a mobile or manufactured home shall collect all sums due as set forth on the tax certificate and transmit the sums to the tax collector along with the forwarding address of the owner transferring the mobile or manufactured home.
R.I. Gen. Laws § 44-19-43 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-43
§ 44-19-43. Managed audit program.
Status: in_force

(a) The tax administrator may, in a written agreement with a taxpayer, authorize a taxpayer to conduct a managed audit pursuant to this section. The agreement shall specify the period to be audited and the procedure to be followed, and shall be signed by an authorized representative of the tax administrator and the taxpayer.

(b) For purposes of this section, the term managed audit means a review and analysis of invoices, checks, accounting records, or other documents or information to determine the correct amount of tax. A managed audit may include, but is not required to include, the following categories of liability under this Chapter, including tax on:

(i) Sales of one or more types of taxable items.

(ii) Purchases of assets.

(iii) Purchases of expense items.

(iv) Purchases under a direct payment permit.

(v) Any other category specified in an agreement authorized by this section. It shall be in the tax administrators sole discretion as to which categories of liability shall be included in any managed audit.

(c) The decision to authorize a managed audit rests solely with the tax administrator. In determining whether to authorize a managed audit, the tax administrator may consider, in addition to other facts the tax administrator may consider relevant, any of the following:

(i) The taxpayers history of tax compliance.

(ii) The amount of time and resources the taxpayer has available to dedicate to the managed audit.

(iii) The extent and availability of the taxpayers records.

(iv) The taxpayers ability to pay any expected liability.

(d) The tax administrator may examine records and perform reviews that (s)he determines are necessary before the managed audit is finalized to verify the results of the managed audit. Unless the managed audit or information reviewed by the tax administrator discloses fraud or willful evasion of the tax, the tax administrator may not assess a penalty and may waive all or a part of the interest that would otherwise accrue on any amount identified as due in a managed audit. This subsection (d) does not apply to any amount collected by the taxpayer that was a tax or represented to be a tax that was not remitted to the state.
R.I. Gen. Laws § 44-9-18.4 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-18.4
§ 44-9-18.4. Westerly  Assignments to the Westerly land trust.
Status: in_force

Notwithstanding the provisions of § 44-9-18, the tax collector of the town of Westerly, with the approval of the town council, may transfer and assign any or all tax titles held by the town, for no monetary consideration, to the Westerly Municipal Land Trust, established by chapter 165 of the 2002 Public Laws and further shall not be required to send notice of any intended transfer or assignment to the owner of record. The transfer or assignment shall not confer upon the Westerly Municipal Land Trust any greater rights or responsibilities than those granted to or imposed upon the town of Westerly as original holder of the tax title. The Westerly Municipal Land Trust shall hold any tax title transferred or assigned subject to any and all rights of redemption held by the owner of record and/or his or her successors and assigns in title. Any and all statutory redemption costs shall be paid to the town of Westerly and the Westerly Municipal Land Trust. Notwithstanding the foregoing, the Westerly Municipal Land Trust shall also hold and be permitted to exercise any rights that the town of Westerly previously held, including the right to petition for foreclosure of any rights of redemption.
R.I. Gen. Laws § 44-67-1 — RI Code / Title 44 / Chapter 44-67 / Section 44-67-1
§ 44-67-1. Short title.
Status: in_force

This chapter shall be known as The Compassion Center Surcharge Act.
R.I. Gen. Laws § 44-29-1 — RI Code / Title 44 / Chapter 44-29 / Section 44-29-1
§ 44-29-1. Definitions.
Status: in_force

As used in this chapter:

(1) Admission means all charges established for admission except those specifically designated as service charges;

(2) Licensee means a person conducting racing events at which betting under the pari-mutuel system is permitted;

(3) Person includes, but is not limited to, individuals, associations, and corporations;

(4) Racing event means a racing event at which pari-mutuel betting is permitted;

(5) Seller means a person required by this chapter to collect any tax imposed under this chapter.
R.I. Gen. Laws § 44-3-13.11 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-13.11
§ 44-3-13.11. Exeter  Property tax exemptions for active volunteer members of fire and rescue companies within the town of.
Status: in_force

(a) The town council of the town of Exeter may, by ordinance, provide real property tax exemption of up to one hundred thousand dollars ($100,000) or a personal tangible property or vehicle excise tax exemption of up to twenty-five thousand dollars ($25,000) of assessed value of any owned and occupied real property or of any tangible personal property or vehicle owned by any volunteer member of an Exeter fire company or rescue corps; provided, that the organization has qualified as a tax-exempt organization pursuant to Section 501(c)(3) of the Internal Revenue Service Code, 26 U.S.C. § 501(c)(3). The exemption shall also apply to the surviving spouse of any deceased person who qualified for an exemption at the time of his or her death.

(b) The exemption shall be in addition to any other exemption to which the person shall be entitled; provided, that any person seeking the exemption shall have presented, to the tax assessor, a true and exact account of his or her ratable estate as provided in §§ 44-5-15 and 44-5-16 for the year for which the exemption is claimed, together with due evidence that the person is entitled to the exemption.

(c) Any ordinance passed by the town shall provide prospective tax relief only.

(d) The amount of the exemption and the rules and regulations regarding eligibility for the exemption shall be provided for by ordinance and the town council of the town of Exeter, upon recommendation of the tax assessor, may, from time to time, by amendment to the ordinance, make changes in the amount of the exemption granted and the rules and regulations regarding eligibility for the exemption as they deem necessary to promote the purpose of this section.

(e) Nothing contained in this section shall abrogate or affect the authority conferred upon the assessor by the provisions of § 44-3-4.
R.I. Gen. Laws § 44-11-26.1 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-26.1
§ 44-11-26.1. Revocation of articles or authority to transact business for nonpayment of tax.
Status: in_force

(a) The tax administrator may, after July 15 of each year, compile a list of all corporations that have failed to pay the corporate tax defined in § 44-11-2 for one year after the tax became due and payable, and the failure is not the subject of a pending appeal. The tax administrator shall certify to the correctness of the list. Upon receipt of the certified list, the secretary of state shall issue notice and initiate revocation proceedings as defined in §§ 7-1.2-1310 and 7-1.2-1414.

(b) With respect to any information provided by the division of taxation to the secretary of states office pursuant to this chapter, the secretary of state, together with the employees or agents thereof, shall be subject to all state and federal tax confidentiality laws applying to the division of taxation and the officers, agents, and employees thereof, and which restrict the acquisition, use, storage, dissemination, or publication of confidential taxpayer data.

(c) Notwithstanding the provisions of subsection (a) or (b) of this section, the notice of revocation may state as the basis for revocation that the taxpayer has failed to pay state fees and/or taxes to the division of taxation as required by § 44-11-2. However, the secretary of states office must otherwise protect all state and federal tax information in its custody as required by subsection (b) of this section and refrain from disclosing any other specific tax information.
R.I. Gen. Laws § 44-70-17 — RI Code / Title 44 / Chapter 44-70 / Section 44-70-17
§ 44-70-17. Transfer of revenue.
Status: in_force

The division of taxation shall transfer all collections remitted by adult use marijuana retailers pursuant to this chapter due to the net revenue of marijuana products. The tax administrator may base this transfer on an estimate of the net revenue of marijuana products derived from any other tax data collected under this title or data shared by the commission or cannabis office.
R.I. Gen. Laws § 44-5-13.19 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.19
§ 44-5-13.19. Westerly  Assessment and taxation of new real estate construction.
Status: in_force

(a) Completed new construction of real estate in the town of Westerly 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 the earlier, prorated for the assessment year in which the new construction is completed. The prorated tax is computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building 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) After certification of the tax roll, on or before June 15th, and 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 that amount from the date of issuance of the certificate of occupancy or the date on which the new construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as so prorated to the tax roll for the immediately preceding assessment date and shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(d) Any person claiming to be aggrieved by the action of the assessor must file an appeal to the assessor within thirty (30) days from the date that the prorated tax payment is due without penalty. If still aggrieved, the taxpayer may appeal to the board of assessment review within ninety (90) days from the date the prorated tax payment is due. Any person still aggrieved may, within thirty (30) days of the tax board of reviews decision notice, file a petition in Superior Court.

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

(f) Nothing in this section is deemed to authorize the collection of taxes twice in respect to the land assessment or other improvements previously assessed on the immediate preceding assessment date.

(g) This section only applies apply to taxes levied and property assessed in the town of Westerly.
R.I. Gen. Laws § 44-26-10 — RI Code / Title 44 / Chapter 44-26 / Section 44-26-10
§ 44-26-10. Applicability of laws.
Status: in_force

All provisions of chapters 11, 12, 13, 14, 15, 17 of this title and § 27-3-38 relative to the assessment, collection, verification, and administration of taxes, including penalties, applicable to corporations subject to taxation under any of these chapters and section, so far as pertinent and consistent, are applicable to the provisions of this chapter. Any addition of tax or penalty imposed by this chapter, is assessed and collected by the tax administrator in the same manner as taxes imposed upon corporations under any of the chapters mentioned in this section.
R.I. Gen. Laws § 44-11-2.2 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-2.2
§ 44-11-2.2. Pass-through entities  Definitions  Withholding  Returns.
Status: in_force

(a) Definitions. (1) Administrative adjustment request means an administrative adjustment request filed by a partnership under IRC section 6227. (2) Audited partnership means a partnership or an entity taxed as a partnership federally subject to a partnership level audit resulting in a federal adjustment. (3) Direct partner means a partner that holds an interest directly in a partnership or pass-through entity. (4) Federal adjustment means a change to an item or amount determined under the Internal Revenue Code (IRC) that is used by a taxpayer to compute Rhode Island tax owed whether that change results from action by the IRS, including a partnership level audit, or the filing of an amended federal return, federal refund claim, or an administrative adjustment request by the taxpayer. A federal adjustment is positive to the extent that it increases state taxable income as determined under Rhode Island state laws and is negative to the extent that it decreases state taxable income as determined under Rhode Island state laws. (5) Final determination date means if the federal adjustment arises from an IRS audit or other action by the IRS, the final determination date is the first day on which no federal adjustments arising from that audit or other action remain to be finally determined, whether by IRS decision with respect to which all rights of appeal have been waived or exhausted, by agreement, or, if appealed or contested, by a final decision with respect to which all rights of appeal have been waived or exhausted. For agreements required to be signed by the IRS and the taxpayer, the final determination date is the date on which the last party signed the agreement. (6) Final federal adjustment means a federal adjustment after the final determination date for that federal adjustment has passed. (7) Indirect partner means a partner in a partnership or pass-through entity that itself holds an interest directly, or through another indirect partner, in a partnership or pass-through entity. (8) Member means an individual who is a shareholder of an S corporation; a partner in a general partnership, a limited partnership, or a limited liability partnership; a member of a limited liability company; or a beneficiary of a trust; (9) Nonresident means an individual who is not a resident of or domiciled in the state, a business entity that does not have its commercial domicile in the state, and a trust not organized in the state. (10) Partner means a person that holds an interest directly or indirectly in a partnership or other pass-through entity. (11) Partnership means an entity subject to taxation under Subchapter K of the IRC. (12) Partnership level audit means an examination by the IRS at the partnership level pursuant to Subchapter C of Title 26, Subtitle F, Chapter 63 of the IRC, as enacted by the Bipartisan Budget Act of 2015, Public Law 114-74, which results in Federal Adjustments. (13) Pass-through entity means a corporation that for the applicable tax year is treated as an S Corporation under IRC § 1362(a) [26 U.S.C. § 1362(a)], and a general partnership, limited partnership, limited liability partnership, trust, or limited liability company that for the applicable tax year is not taxed as a corporation for federal tax purposes under the states check-the-box regulation. (14) Tiered partner means any partner that is a partnership or pass-through entity.

(b) Withholding. (1) A pass-through entity shall withhold income tax at the highest Rhode Island withholding tax rate provided for individuals or seven percent (7%) for corporations on the members share of income of the entity that is derived from or attributable to sources within this state distributed to each nonresident member and pay the withheld amount in the manner prescribed by the tax administrator. The pass-through entity shall be liable for the payment of the tax required to be withheld under this section and shall not be liable to the member for the amount withheld and paid over in compliance with this section. A member of a pass-through entity that is itself a pass-through entity (a lower-tier pass-through entity) shall be subject to this same requirement to withhold and pay over income tax on the share of income distributed by the lower-tier pass-through entity to each of its nonresident members. The tax administrator shall apply tax withheld and paid over by a pass-through entity on distributions to a lower-tier pass-through entity to the withholding required of that lower-tier pass-through entity. (2) A pass-through entity shall, at the time of payment made pursuant to this section, deliver to the tax administrator a return upon a form prescribed by the tax administrator showing the total amounts paid or credited to its nonresident members, the amount withheld in accordance with this section, and any other information the tax administrator may require. A pass-through entity shall furnish to its nonresident member annually, but not later than the fifteenth day of the third month after the end of its taxable year, a record of the amount of tax withheld on behalf of the member on a form prescribed by the tax administrator.

(c) Notwithstanding subsection (b), a pass-through entity is not required to withhold tax for a nonresident member if:

(1) The member has a pro rata or distributive share of income of the pass-through entity from doing business in, or deriving income from sources within, this state of less than $1,000 per annual accounting period;

(2) The tax administrator has determined by regulation, ruling, or instruction that the members income is not subject to withholding;

(3) The member elects to have the tax due paid as part of a composite return filed by the pass-through entity under subsection (d); or

(4) The entity is a publicly traded partnership as defined by 26 U.S.C. § 7704(b) that is treated as a partnership for the purposes of the Internal Revenue Code and that has agreed to file an annual information return reporting the name, address, taxpayer identification number, and other information requested by the tax administrator of each unitholder with an income in the state in excess of $500.

(d) Composite return. (1) A pass-through entity may file a composite income tax return on behalf of electing nonresident members reporting and paying income tax at the states highest marginal rate on the members pro rata or distributive shares of income of the pass-through entity from doing business in, or deriving income from sources within, this State. (2) A nonresident member whose only source of income within a state is from one or more pass-through entities may elect to be included in a composite return filed pursuant to this section. (3) A nonresident member that has been included in a composite return may file an individual income tax return and shall receive credit for tax paid on the members behalf by the pass-through entity.

(e) Partnership level audit. (1) A partnership shall report final federal adjustments pursuant to IRC section 6225(a)(2) arising from a partnership level audit or an administrative adjustment request and make payments by filing the applicable supplemental return as prescribed under § 44-11-2.2(e)(1)(ii), and as required under § 44-11-19(b), in lieu of taxes owed by its direct and indirect partners. (i) Failure of the audited partnership or tiered partner to report final federal adjustments pursuant to IRC section 6225(a) and 6225(c) or pay does not prevent the tax administrator from assessing the audited partnership, direct partners, or indirect partners for taxes they owe, using the best information available, in the event that a partnership or tiered partner fails to timely make any report or payment required by § 44-11-19(b) for any reason. (ii) The tax administrator may promulgate rules and regulations, not inconsistent with law, to carry into effect the provisions of this chapter.
R.I. Gen. Laws § 44-25-1 — RI Code / Title 44 / Chapter 44-25 / Section 44-25-1
§ 44-25-1. Tax imposed  Payment  Burden.
Status: in_force

(a) There is imposed, on each deed, instrument, or writing by which any lands, tenements, or other realty sold is granted, assigned, transferred, or conveyed, to, or vested in, the purchaser or purchasers, or any other person or persons, by his, her, or their direction, or on any grant, assignment, transfer, or conveyance or such vesting, by such persons that has the effect of making any real estate company an acquired real estate company, when the consideration paid exceeds one hundred dollars ($100), a tax at the rate of three dollars and seventy-five cents ($3.75) for each five hundred dollars ($500), or fractional part of it, that is paid for the purchase of property or the interest in an acquired real estate company (inclusive of the value of any lien or encumbrance remaining at the time the sale, grant, assignment, transfer, or conveyance or vesting occurs, or in the case of an interest in an acquired real estate company, a percentage of the value of such lien or encumbrance equivalent to the percentage interest in the acquired real estate company being granted, assigned, transferred, conveyed, or vested). The tax is payable at the time of making, the execution, delivery, acceptance, or presentation for recording of any instrument affecting such transfer, grant, assignment, transfer, conveyance, or vesting. In the absence of an agreement to the contrary, the tax shall be paid by the grantor, assignor, transferor, or person making the conveyance or vesting.

(b) In addition to the tax imposed by subsection (a), there is imposed, on each deed, instrument, or writing by which any residential real property sold is granted, assigned, transferred, or conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his, her, or their direction, or on any grant, assignment, transfer, or conveyance or such vesting, by such persons that has the effect of making any real estate company an acquired real estate company, when the consideration paid exceeds eight hundred thousand dollars ($800,000), a tax at the rate of three dollars and seventy-five cents ($3.75) for each five hundred dollars ($500), or fractional part of it, of the consideration in excess of eight hundred thousand dollars ($800,000) that is paid for the purchase of residential real property or the interest in an acquired real estate company (inclusive of the value of any lien or encumbrance remaining at the time the sale, grant, assignment, transfer, or conveyance or vesting occurs, or in the case of an interest in an acquired real estate company, a percentage of the value of such lien or encumbrance equivalent to the percentage interest in the acquired real estate company being granted, assigned, transferred, conveyed, or vested). The tax imposed by this subsection shall be paid at the same time and in the same manner as the tax imposed by subsection (a) For tax years beginning on or after January 1, 2026, the threshold of eight hundred thousand dollars ($800,000) provided pursuant to this section shall be adjusted by the percentage increase in the Consumer Price Index for all Urban Consumers (CPI-U) as published by the United States Department of Labor Statistics determined as of September 30 of the prior calendar years. Said adjustment shall be compounded annually and shall be rounded up to the nearest five-dollar ($5.00) increment. In no event shall the threshold in any tax year be less than the prior tax year.

(c) In the event no consideration is actually paid for the lands, tenements, or realty, the instrument or interest in an acquired real estate company of conveyance shall contain a statement to the effect that the consideration is such that no documentary stamps are required.

(d) The tax shall be distributed as follows:

(1) With respect to the tax imposed by subsection (a): the tax administrator shall contribute to the distressed community relief program the sum of fifty cents ($.50) per three dollars and seventy-five cents ($3.75) of the face value of the stamps to be distributed pursuant to § 45-13-12, and to the housing resources and homelessness restricted receipt account established pursuant to § 42-128-2 the sum of fifty cents ($.50) per three dollars and seventy-five cents ($3.75) of the face value of the stamps. The state shall retain ninety-five cents ($.95) for state use. The balance of the tax shall be retained by the municipality collecting the tax.

(2) With respect to the tax imposed by subsection (b): the tax administrator shall contribute to the housing production fund the sum of two dollars and fifty cents ($2.50) per three dollars and seventy-five cents ($3.75) to be distributed pursuant to § 42-128-2.1, and to the housing resources and homelessness restricted receipt account the sum of one dollar and twenty-five cents ($1.25) to be distributed pursuant to § 42-128-2.

(3) Notwithstanding the above, in the case of the tax on the grant, transfer, assignment, or conveyance or vesting with respect to an acquired real estate company, the tax shall be collected by the tax administrator and shall be distributed to the municipality where the real estate owned by the acquired real estate company is located; provided, however, in the case of any such tax collected by the tax administrator, if the acquired real estate company owns property located in more than one municipality, the proceeds of the tax shall be allocated amongst said municipalities in the proportion the assessed value of said real estate in each such municipality bears to the total of the assessed values of all of the real estate owned by the acquired real estate company in Rhode Island. Provided, however, in fiscal years 2004 and 2005, from the proceeds of this tax, the tax administrator shall deposit as general revenues the sum of ninety cents ($.90) per two dollars and thirty cents ($2.30) of the face value of the stamps. The balance of the tax on the purchase of property shall be retained by the municipality collecting the tax. The balance of the tax on the transfer with respect to an acquired real estate company, shall be collected by the tax administrator and shall be distributed to the municipality where the property for which interest is sold is physically located. Provided, however, that in the case of any tax collected by the tax administrator with respect to an acquired real estate company where the acquired real estate company owns property located in more than one municipality, the proceeds of the tax shall be allocated amongst the municipalities in proportion that the assessed value in any such municipality bears to the assessed values of all of the real estate owned by the acquired real estate company in Rhode Island.

(e) For purposes of this section, the term acquired real estate company means a real estate company that has undergone a change in ownership interest if (1) The change does not affect the continuity of the operations of the company; and (2) The change, whether alone or together with prior changes has the effect of granting, transferring, assigning, or conveying or vesting, transferring directly or indirectly, 50% or more of the total ownership in the company within a period of three (3) years. For purposes of the foregoing subsection (e)(2), a grant, transfer, assignment, or conveyance or vesting, shall be deemed to have occurred within a period of three (3) years of another grant(s), transfer(s), assignment(s), or conveyance(s) or vesting(s) if during the period the granting, transferring, assigning, or conveying party provides the receiving party a legally binding document granting, transferring, assigning, or conveying or vesting the realty or a commitment or option enforceable at a future date to execute the grant, transfer, assignment, or conveyance or vesting.

(f) A real estate company is a corporation, limited liability company, partnership, or other legal entity that meets any of the following:

(1) Is primarily engaged in the business of holding, selling, or leasing real estate, where 90% or more of the ownership of the real estate is held by 35 or fewer persons and which company either (i) Derives 60% or more of its annual gross receipts from the ownership or disposition of real estate; or (ii) Owns real estate the value of which comprises 90% or more of the value of the entitys entire tangible asset holdings exclusive of tangible assets that are fairly transferrable and actively traded on an established market; or

(2) Ninety percent or more of the ownership interest in such entity is held by 35 or fewer persons and the entity owns as 90% or more of the fair market value of its assets a direct or indirect interest in a real estate company. An indirect ownership interest is an interest in an entity 90% or more of which is held by 35 or fewer persons and the purpose of the entity is the ownership of a real estate company.

(g) In the case of a grant, assignment, transfer, or conveyance or vesting that results in a real estate company becoming an acquired real estate company, the grantor, assignor, transferor, or person making the conveyance or causing the vesting, shall file or cause to be filed with the division of taxation, at least five (5) days prior to the grant, transfer, assignment, or conveyance or vesting, notification of the proposed grant, transfer, assignment, or conveyance or vesting, the price, terms and conditions thereof, and the character and location of all of the real estate assets held by the real estate company and shall remit the tax imposed and owed pursuant to subsection (a). Any such grant, transfer, assignment, or conveyance or vesting which results in a real estate company becoming an acquired real estate company shall be fraudulent and void as against the state unless the entity notifies the tax administrator in writing of the grant, transfer, assignment, or conveyance or vesting as herein required in subsection (g) and has paid the tax as required in subsection (a). Upon the payment of the tax by the transferor, the tax administrator shall issue a certificate of the payment of the tax which certificate shall be recordable in the land evidence records in each municipality in which such real estate company owns real estate. Where the real estate company has assets other than interests in real estate located in Rhode Island, the tax shall be based upon the assessed value of each parcel of property located in each municipality in the state of Rhode Island.
R.I. Gen. Laws § 44-9-8.1 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-8.1
§ 44-9-8.1. Taking for taxes.
Status: in_force

(a) Notwithstanding the provisions of § 44-9-8, upon a determination that the property is necessary for redevelopment, revitalization, or municipal purposes by the redevelopment agency of a municipality or, if there is no redevelopment agency and the city or town council makes that determination, then the municipality may take the land for the city or town.

(b) If a tax on land is not paid within fourteen (14) days after demand for the tax and remains unpaid at the date of taking, the collector may take the land for the city or town, first giving fourteen (14) days notice of his or her intention to exercise the power of taking, the notice may be served in the manner required by law for the service of civil cases or may be published. The notice shall contain a substantially accurate description of the lots or divisions of land to be sold, which shall be furnished to the collector by the assessors upon demand of the collector, the amount of tax assessed on each, and the names of all owners known to the collector. The notice of the sale of the undivided real estate of a deceased person assessed to his or her heirs or devisees or assessed in general terms to his or her estate shall contain the names of all the heirs or devisees interested in the real estate, if the probate records of the county where the land lies disclose their identity. The collector shall also, fourteen (14) days before the taking, post a conforming notice in two (2) or more convenient and public places.

(c) Whenever the collector of taxes of a city or town shall have taken land in the city or town he or she may, in the name and on behalf of the city or town, take immediate possession of the land and, until the tax title acquired is redeemed, collect the rent and other income from the land, this rent and income, after the payment of all necessary expenses in the care, repair, and management of the land shall be applied on account of the taxes, assessments, rates, charges, interest, and costs due the city or town on the land, with any balance remaining being paid to the person entitled to this rent and income.

(d) Upon petition of any person having a right to redeem the tax title, the superior court for the county where the land lies, if it adjudges justice and the circumstances warrant, may, upon any terms that it deems equitable, enjoin a taking of possession under this section or command the surrender of a possession taken. A city or town must designate a detailed purpose and plan for any land it takes at a tax sale within one year, or that land will be offered at the next tax sale.

(e) Neither the city or town nor any of its officers, agents or employees is liable or accountable to the owner or to any other person having an interest in the land for failure to collect rent or other income from the land; and neither the city or town nor any of its officers, agents, or employees is liable for injury or damage caused by the possession of land under this section to the land or to the person or property of any person.
R.I. Gen. Laws § 44-20-42 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-42
§ 44-20-42. Reports and records of carriers, bailees and warehouse persons.
Status: in_force

The tax administrator may, in his or her discretion, require reports from any common or contract carrier who transports cigarettes to any point or points within the state, and from any bonded warehouseperson or bailee who has in his or her possession any cigarettes, these reports to contain any information concerning shipments of cigarettes that the tax administrator determines. All common and contract carriers, bailees, and warehousepersons shall permit the examination by the tax administrator or his or her authorized agent of any records relating to the shipment or receipt of cigarettes.
R.I. Gen. Laws § 44-3-13.3 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-13.3
§ 44-3-13.3. North Kingstown  Exemption of property of totally disabled persons.
Status: in_force

(a) The town council of the town of North Kingstown may, by ordinance, exempt from taxation any real property situated in the town which is owned and occupied by any one or more persons who is a domiciled resident of the town of North Kingstown and who is determined to be totally disabled by the Social Security Administration. The amount of the exemption and the rules and regulations regarding eligibility for the exemption shall be provided for by ordinance and the town council of the town of North Kingstown may, from time to time, by amendment to the ordinance, make any changes in the amount of exemption granted and the rules and regulations regarding eligibility for the exemption that it deems necessary to promote the purpose of this section.

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

(c) The question of the acceptance or rejection of this section shall be submitted to the qualified electors of the town of North Kingstown entitled to vote upon a proposition to impose a tax or for the expenditure of money at the next general or special election to be held after June 19, 1986, and no other action shall be taken under the authority of this section unless a majority of the electors voting on the question, vote to accept this section.
R.I. Gen. Laws § 44-5-13.2.3 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.2.3
§ 44-5-13.2.3. Warwick  Assessment and taxation of certain improvements to real estate.
Status: in_force

Notwithstanding any other provisions of this chapter, the owner of any building or dwelling in the city of Warwick consisting of one to three (3) family units, the building also being the owners principal place of residence, who makes any improvements or additions to the building in an amount not exceeding fifteen thousand dollars ($15,000), as may be determined by the tax assessor of the city of Warwick, is exempt from the assessment of property taxes on those improvements or additions until the next general municipal revaluation of property values in 1997. As used in this section, residence means a voting address. The property owner shall supply all necessary plans to the building official of the city of Warwick for the improvements or addition and shall pay all requisite building and other permit fees as are then required by law. The provisions of this section do not apply to any commercial building or structure.
R.I. Gen. Laws § 44-72-2 — RI Code / Title 44 / Chapter 44-72 / Section 44-72-2
§ 44-72-2. Purpose.
Status: in_force

(a) The state funds cities and towns pursuant to chapter 13 of title 45.

(b) There is a compelling state interest in protecting the tax base of its cities and towns.

(c) There are numerous non-owner occupied residential properties throughout the cities and towns of Rhode Island assessed at values over one million dollars ($1,000,000).

(d) The existence of such properties within a city or town has an impact on the value of real property within the cities and towns and the tax base within these cities and towns.

(e) Non-owner occupied properties sometimes place a greater demand on essential state, city, or town services such as police and fire protection than do occupied properties comparably assessed for real estate tax purposes.

(f) The residents of non-owner occupied properties are not vested with a motive to maintain such properties.

(g) The owners of non-owner occupied properties do not always contribute a fair share of the costs of providing the foregoing essential state, city, or town services financed in part by real estate tax revenues, which revenues are solely based on the assessed value of properties.

(h) Some properties are deliberately left vacant by their owners in the hope that real estate values will increase, thereby enabling the owners to sell these properties at a substantial profit without making any of the necessary repairs or improvements to the property.

(i) The non-owner occupation of such property whether for profit speculation, tax benefit, or any other purposes is the making use of that property and as such, is a privilege incident to the ownership of the property.

(j) Owners of non-owner occupied properties must be encouraged to use the properties in a positive manner to stop the spread of deterioration, to increase the stock of viable real estate within a city or town, and to maintain real estate values within communities.

(k) Owners of non-owner occupied properties must be required, through a states power to tax, to pay a fair share of the cost of providing certain essential state services to protect the public health, safety, and welfare.

( l ) For all of the reasons stated within this section, the purpose of this chapter is to impose a statewide tax upon non-owner occupied residential property assessed at a value of one million dollars ($1,000,000) or more.
R.I. Gen. Laws § 44-3-29 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-29
§ 44-3-29. Exemption and/or valuation freeze of wholesalers inventory.
Status: in_force

(a)(1) The city council or town council of any municipality may, by ordinance, wholly or partially exempt from taxation and/or freeze the valuation of stock in trade or inventory of wholesalers for a period of twenty-five (25) years.

(2) Inventory or stock in trade means and includes the merchandise kept on hand for sale in the normal and regular course of wholesale business.

(3)(i) Wholesaler means and includes a person, partnership, corporation, or other business entity engaged in the business of selling goods for subsequent resale by its customers. Except as provided in subsection (b) of this section, no distinction is drawn between:

(A) A wholesaler all or a portion of the sales of which are sales to one or more customers affiliated with the wholesaler, and

(B) A wholesaler the sales of which are exclusively sales to customers not affiliated with the wholesaler.

(ii) A wholesaler is considered affiliated with customers if it controls, is controlled by, or is under common control with the customers.

(b) In the event that a wholesaler sold inventory or stock in trade both at wholesale and at retail in the preceding calendar year, the tax assessors of the municipality shall assess on the same basis as a retailers inventory or stock in trade as of December 31 of that year, to the extent permitted by applicable law, notwithstanding any freeze of assessed valuation or exemption permitted under this section, that proportion of inventory or stock in trade of the wholesaler which is equal to the percentage of the wholesalers total sales during the preceding calendar year that were at retail. For the purposes of this paragraph, sales at retail do not include sales to employees of the wholesaler or to employees of its affiliates. If retail sales are less than one percent (1%) of total sales during the year, it is deemed that no sales were made at retail during the year. All sales of a wholesaler to a customer, which is an affiliated entity, are deemed to be retail sales for the purposes of this subsection if more than half of the dollar volume of the sales of the affiliated entity is made within the municipality.

(c) The city council or the town council of any municipality may, by ordinance, establish the application and/or verification procedures for taxpayers to avail themselves of the benefit of any exemption or valuation freeze permitted under this section as the city council or the town council deemed necessary.

(d) Nothing in this section is deemed to permit the exemption or stabilization for any wholesaler or commercial concern relocating from one city or town within the state of Rhode Island to another.
R.I. Gen. Laws § 44-3-3 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-3
§ 44-3-3. Property exempt.
Status: in_force

(a) The following property is exempt from taxation:

(1) Property belonging to the state, except as provided in § 44-4-4.1;

(2) Lands ceded or belonging to the United States;

(3) Bonds and other securities issued and exempted from taxation by the government of the United States or of this state;

(4) Real estate, used exclusively for military purposes, owned by chartered or incorporated organizations approved by the adjutant general and composed of members of the national guard, the naval militia, or the independent, chartered-military organizations;

(5) Buildings for free public schools, buildings for religious worship, and the land upon which they stand and immediately surrounding them, to an extent not exceeding five (5) acres so far as the buildings and land are occupied and used exclusively for religious or educational purposes;

(6) Dwellings houses and the land on which they stand, not exceeding one acre in size, or the minimum lot size for zone in which the dwelling house is located, whichever is the greater, owned by, or held in trust for, any religious organization and actually used by its officiating clergy; provided, further, that in the town of Charlestown, where the property previously described in this paragraph is exempt in total, along with dwelling houses and the land on which they stand in Charlestown, not exceeding one acre in size, or the minimum lot size for zone in which the dwelling house is located, whichever is the greater, owned by, or held in trust for, any religious organization and actually used by its officiating clergy, or used as a convent, nunnery, or retreat center by its religious order;

(7) Intangible personal property owned by, or held in trust for, any religious or charitable organization, if the principal or income is used or appropriated for religious or charitable purposes;

(8) Buildings and personal estate owned by any corporation used for a school, academy, or seminary of learning, and of any incorporated public charitable institution, and the land upon which the buildings stand and immediately surrounding them to an extent not exceeding one acre, so far as they are used exclusively for educational purposes, but no property or estate whatever is hereafter exempt from taxation in any case where any part of its income or profits, or of the business carried on there, is divided among its owners or stockholders; provided, however, that unless any private nonprofit corporation organized as a college or university located in the town of Smithfield reaches a memorandum of agreement with the town of Smithfield, the town of Smithfield shall bill the actual costs for police, fire, and rescue services supplied, unless otherwise reimbursed, to said corporation commencing March 1, 2014;

(9) Estates, persons, and families of the president and professors for the time being of Brown University for not more than ten thousand dollars ($10,000) for each officer, the officers estate, person, and family included, but only to the extent that any person had claimed and utilized the exemption prior to, and for a period ending, either on or after December 31, 1996;

(10) Property especially exempt by charter unless the exemption has been waived in whole or in part; provided that, notwithstanding any provision of a charter or act of incorporation or other law to the contrary, any real and personal property (or portion thereof) of a healthcare facility, and/or any parent corporation, operator, manager, or subsidiary thereof, or of an institution of higher education, that would otherwise be exempted from property taxation that is leased to, subleased to, occupied or used by an entity, organization, or individual that is not itself exempted from property taxation shall be taxed to the tenant, who, for the purposes of taxation is deemed the owner;

(11) Lots of land exclusively for burial grounds;

(12) Property, real and personal, held for, or by, an incorporated library, society, or any free public library, or any free public library society, so far as the property is held exclusively for library purposes, or for the aid or support of the aged poor, or poor friendless children, or the poor generally, or for a nonprofit hospital for the sick or disabled;

(13) Real or personal estate belonging to, or held in trust for, the benefit of incorporated organizations of veterans of any war in which the United States has been engaged, the parent body of which has been incorporated by act of Congress, to the extent of four hundred thousand dollars ($400,000) if actually used and occupied by the association; provided, that the city council of the city of Cranston may by ordinance exempt the real or personal estate as previously described in this subdivision located within the city of Cranston to the extent of five hundred thousand dollars ($500,000);

(14) Property, real and personal, held for, or by, the fraternal corporation, association, or body created to build and maintain a building or buildings for its meetings or the meetings of the general assembly of its members, or subordinate bodies of the fraternity, and for the accommodation of other fraternal bodies or associations, the entire net income of which real and personal property is exclusively applied or to be used to build, furnish, and maintain an asylum or asylums, a home or homes, a school or schools, for the free education or relief of the members of the fraternity, or the relief, support, and care of worthy and indigent members of the fraternity, their wives, widows, or orphans, and any fund given or held for the purpose of public education, almshouses, and the land and buildings used in connection therewith;

(15) Real estate and personal property of any incorporated volunteer fire engine company or incorporated volunteer ambulance or rescue corps in active service;

(16) The estate of any person who, in the judgment of the assessors, is unable from infirmity or poverty to pay the tax; provided, that in the towns of Burrillville and West Greenwich, the tax shall constitute a lien for five (5) years on the property where the owner is entitled to the exemption. At the expiration of five (5) years, the lien shall be abated in full. Provided, if the property is sold or conveyed, or if debt secured by the property is refinanced during the five-year (5) period, the lien immediately becomes due and payable; any person claiming the exemption aggrieved by an adverse decision of an assessor shall appeal the decision to the local board of tax review and thereafter according to the provisions of § 44-5-26;

(17) Household furniture and family stores of a housekeeper in the whole, including clothing, bedding, and other white goods, books, and all other tangible personal property items that are common to the normal household;

(18) Improvements made to any real property to provide a shelter and fallout protection from nuclear radiation, to the amount of one thousand five hundred dollars ($1,500); provided, that the improvements meet applicable standards for shelter construction established, from time to time, by the Rhode Island emergency management agency. The improvements are deemed to comply with the provisions of any building code or ordinance with respect to the materials or the methods of construction used and any shelter or its establishment is deemed to comply with the provisions of any zoning code or ordinance;

(19) Aircraft for which the fee required by § 1-4-6 has been paid to the tax administrator;

(20) Manufacturers inventory.

(i) For the purposes of §§ 44-4-10, 44-5-3, 44-5-20, and 44-5-38, a person is deemed to be a manufacturer within a city or town within this state if that person uses any premises, room, or place in it primarily for the purpose of transforming raw materials into a finished product for trade through any or all of the following operations: adapting, altering, finishing, making, and ornamenting; provided, that public utilities; non-regulated power producers commencing commercial operation by selling electricity at retail or taking title to generating facilities on or after July 1, 1997; building and construction contractors; warehousing operations, including distribution bases or outlets of out-of-state manufacturers; and fabricating processes incidental to warehousing or distribution of raw materials, such as alteration of stock for the convenience of a customer; are excluded from this definition;

(ii) For the purposes of this section and §§ 44-4-10 and 44-5-38, the term manufacturers inventory, or any similar term, means and includes the manufacturers raw materials, the manufacturers work in process, and finished products manufactured by the manufacturer in this state, and not sold, leased, or traded by the manufacturer or its title or right to possession divested; provided, that the term does not include any finished products held by the manufacturer in any retail store or other similar selling place operated by the manufacturer whether or not the retail establishment is located in the same building in which the manufacturer operates the manufacturing plant;

(iii) For the purpose of § 44-11-2, a manufacturer is a person whose principal business in this state consists of transforming raw materials into a finished product for trade through any or all of the operations described in paragraph (i) of this subdivision. A person will be deemed to be principally engaged if the gross receipts that person derived from the manufacturing operations in this state during the calendar year or fiscal year mentioned in § 44-11-1 amounted to more than fifty percent (50%) of the total gross receipts that person derived from all the business activities in which that person engaged in this state during the taxable year. For the purpose of computing the percentage, gross receipts derived by a manufacturer from the sale, lease, or rental of finished products manufactured by the manufacturer in this state, even though the manufacturers store or other selling place may be at a different location from the location of the manufacturers manufacturing plant in this state, are deemed to have been derived from manufacturing;

(iv) Within the meaning of the preceding paragraphs of this subdivision, the term manufacturer also includes persons who are principally engaged in any of the general activities coded and listed as establishments engaged in manufacturing in the Standard Industrial Classification Manual prepared by the Technical Committee on Industrial Classification, Office of Statistical Standards, Executive Office of the President, United States Bureau of the Budget, as revised from time to time, but eliminating as manufacturers those persons, who, because of their limited type of manufacturing activities, are classified in the manual as falling within the trade rather than an industrial classification of manufacturers. Among those thus eliminated, and accordingly also excluded as manufacturers within the meaning of this paragraph, are persons primarily engaged in selling, to the general public, products produced on the premises from which they are sold, such as neighborhood bakeries, candy stores, ice cream parlors, shade shops, and custom tailors, except, that a person who manufactures bakery products for sale primarily for home delivery, or through one or more non-baking retail outlets, and whether or not retail outlets are operated by the person, is a manufacturer within the meaning of this paragraph;

(v) The term Person means and includes, as appropriate, a person, partnership, or corporation; and

(vi) The department of revenue shall provide to the local assessors any assistance that is necessary in determining the proper application of the definitions in this subdivision;

(21) Real and tangible personal property acquired to provide a treatment facility used primarily to control the pollution or contamination of the waters or the air of the state, as defined in chapter 12 of title 46 and chapter 25 of title 23, respectively, the facility having been constructed, reconstructed, erected, installed, or acquired in furtherance of federal or state requirements or standards for the control of water or air pollution or contamination, and certified as approved in an order entered by the director of environmental management. The property is exempt as long as it is operated properly in compliance with the order of approval of the director of environmental management; provided, that any grant of the exemption by the director of environmental management in excess of ten (10) years is approved by the city or town in which the property is situated. This provision applies only to water and air pollution control properties and facilities installed for the treatment of waste waters and air contaminants resulting from industrial processing; furthermore, it applies only to water or air pollution control properties and facilities placed in operation for the first time after April 13, 1970;

(22) Manufacturing machinery and equipment acquired or used by a manufacturer after December 31, 1974. Manufacturing machinery and equipment is defined as:

(i) Machinery and equipment used exclusively in the actual manufacture or conversion of raw materials or goods in the process of manufacture by a manufacturer, as defined in subdivision (20), and machinery, fixtures, and equipment used exclusively by a manufacturer for research and development or for quality assurance of its manufactured products;

(ii) Machinery and equipment that is partially used in the actual manufacture or conversion of raw materials or goods in process of manufacture by a manufacturer, as defined in subdivision (20), and machinery, fixtures, and equipment used by a manufacturer for research and development or for quality assurance of its manufactured products, to the extent to which the machinery and equipment is used for the manufacturing processes, research and development, or quality assurance. In the instances where machinery and equipment is used in both manufacturing and/or research and development and/or quality assurance activities and non-manufacturing activities, the assessment on machinery and equipment is prorated by applying the percentage of usage of the equipment for the manufacturing, research and development, and quality-assurance activity to the value of the machinery and equipment for purposes of taxation, and the portion of the value used for manufacturing, research and development, and quality assurance is exempt from taxation. The burden of demonstrating this percentage usage of machinery and equipment for manufacturing and for research and development and/or quality assurance of its manufactured products rests with the manufacturer; and

(iii) Machinery and equipment described in §§ 44-18-30(7) and 44-18-30(22) that was purchased after July 1, 1997; provided that the city or town council of the city or town in which the machinery and equipment is located adopts an ordinance exempting the machinery and equipment from taxation. For purposes of this subsection, city councils and town councils of any municipality may, by ordinance, wholly or partially exempt from taxation the machinery and equipment discussed in this subsection for the period of time established in the ordinance and may, by ordinance, establish the procedures for taxpayers to avail themselves of the benefit of any exemption permitted under this section; provided, that the ordinance does not apply to any machinery or equipment of a business, subsidiary, or any affiliated business that locates or relocates from a city or town in this state to another city or town in the state;

(23) Precious metal bullion, meaning any elementary metal that has been put through a process of melting or refining, and that is in a state or condition that its value depends upon its content and not its form. The term does not include fabricated precious metal that has been processed or manufactured for some one or more specific and customary industrial, professional, or artistic uses;

(24) Hydroelectric power-generation equipment, which includes, but is not limited to, turbines, generators, switchgear, controls, monitoring equipment, circuit breakers, transformers, protective relaying, bus bars, cables, connections, trash racks, headgates, and conduits. The hydroelectric power-generation equipment must have been purchased after July 1, 1979, and acquired or used by a person or corporation who or that owns or leases a dam and utilizes the equipment to generate hydroelectric power;

(25) Subject to authorization by formal action of the council of any city or town, any real or personal property owned by, held in trust for, or leased to an organization incorporated under chapter 6 of title 7, as amended, or an organization meeting the definition of charitable trust set out in § 18-9-4, as amended, or an organization incorporated under the not-for-profits statutes of another state or the District of Columbia, the purpose of which is the conserving of open space, as that term is defined in chapter 36 of title 45, as amended, provided the property is used exclusively for the purposes of the organization;

(26) Tangible personal property, the primary function of which is the recycling, reuse, or recovery of materials (other than precious metals, as defined in § 44-18-30(24)(ii) and (iii)), from, or the treatment of hazardous wastes, as defined in § 23-19.1-4, where the hazardous wastes are generated primarily by the same taxpayer and where the personal property is located at, in, or adjacent to a generating facility of the taxpayer. The taxpayer may, but need not, procure an order from the director of the department of environmental management certifying that the tangible personal property has this function, which order effects a conclusive presumption that the tangible personal property qualifies for the exemption under this subdivision. If any information relating to secret processes or methods of manufacture, production, or treatment is disclosed to the department of environmental management only to procure an order, and is a trade secret as defined in § 28-21-10(b), it shall not be open to public inspection or publicly disclosed unless disclosure is otherwise required under chapter 21 of title 28 or chapter 24.4 of title 23;

(27) Motorboats as defined in § 46-22-2 for which the annual fee required in § 46-22-4 has been paid;

(28) Real and personal property of the Providence Performing Arts Center, a non-business corporation as of December 31, 1986;

(29) Tangible personal property owned by, and used exclusively for the purposes of, any religious organization located in the city of Cranston;

(30) Real and personal property of the Travelers Aid Society of Rhode Island, a nonprofit corporation, the Union Mall Real Estate Corporation, and any limited partnership or limited liability company that is formed in connection with, or to facilitate the acquisition of, the Providence YMCA Building;

(31) Real and personal property of Meeting Street Center or MSC Realty, Inc., both not-for-profit Rhode Island corporations, and any other corporation, limited partnership, or limited liability company that is formed in connection with, or to facilitate the acquisition of, the properties designated as the Meeting Street National Center of Excellence on Eddy Street in Providence, Rhode Island;

(32) The buildings, personal property, and land upon which the buildings stand, located on Pomham Island, East Providence, currently identified as Assessors Map 211, Block 01, Parcel 001.00, that consists of approximately twenty-one thousand three hundred (21,300) square feet and is located approximately eight hundred sixty feet (860²), more or less, from the shore, and limited exclusively to these said buildings, personal estate and land, provided that said property is owned by a qualified 501(c)(3) organization, such as the American Lighthouse Foundation, and is used exclusively for a lighthouse;

(33) The Stadium Theatre Performing Arts Centre building located in Monument Square, Woonsocket, Rhode Island, so long as said Stadium Theatre Performing Arts Center is owned by the Stadium Theatre Foundation, a Rhode Island nonprofit corporation;

(34) Real and tangible personal property of St. Mary Academy  Bay View, located in East Providence, Rhode Island;

(35) Real and personal property of East Bay Community Action Program and its predecessor, Self Help, Inc; provided, that the organization is qualified as a tax-exempt corporation under § 501(c)(3) of the United States Internal Revenue Code;

(36) Real and personal property located within the city of East Providence of the Columbus Club of East Providence, a Rhode Island charitable nonprofit corporation;

(37) Real and personal property located within the city of East Providence of the Columbus Club of Barrington, a Rhode Island charitable nonprofit corporation;

(38) Real and personal property located within the city of East Providence of Lodge 2337 BPO Elks, a Rhode Island nonprofit corporation;

(39) Real and personal property located within the city of East Providence of the St. Andrews Lodge No. 39, a Rhode Island charitable nonprofit corporation;

(40) Real and personal property located within the city of East Providence of the Trustees of Methodist Health and Welfare service a/k/a United Methodist Elder Care, a Rhode Island nonprofit corporation;

(41) Real and personal property located on the first floor of 90 Leonard Avenue within the city of East Providence of the Zion Gospel Temple, Inc., a religious nonprofit corporation;

(42) Real and personal property located within the city of East Providence of the Cape Verdean Museum Exhibit, a Rhode Island nonprofit corporation;

(43) The real and personal property owned by a qualified 501(c)(3) organization that is affiliated and in good standing with a national, congressionally chartered organization and thereby adheres to that organizations standards and provides activities designed for recreational, educational, and character building purposes for children from ages six (6) years to seventeen (17) years;

(44) Real and personal property of the Rhode Island Philharmonic Orchestra and Music School; provided, that the organization is qualified as a tax-exempt corporation under § 501(c)(3) of the United States Internal Revenue Code;

(45) The real and personal property located within the town of West Warwick at 211 Cowesett Avenue, Plat 29-Lot 25, which consists of approximately twenty-eight thousand seven hundred fifty (28,750) square feet and is owned by the Station Fire Memorial Foundation of East Greenwich, a Rhode Island nonprofit corporation;

(46) Real and personal property of the Comprehensive Community Action Program, a qualified tax-exempt corporation under § 501(c)(3) of the United States Internal Revenue Code;

(47) Real and personal property located at 52 Plain Street, within the city of Pawtucket of the Pawtucket Youth Soccer Association, a Rhode Island nonprofit corporation;

(48) Renewable energy resources, as defined in § 39-26-5, used in residential systems and associated equipment used therewith in service after December 31, 2015;

(49) Renewable energy resources, as defined in § 39-26-5, if employed by a manufacturer, as defined in subsection (a) of this section, shall be exempt from taxation in accordance with subsection (a) of this section;

(50) Real and personal property located at 415 Tower Hill Road within the town of North Kingstown, of South County Community Action, Inc., a qualified tax-exempt corporation under § 501(c)(3) of the United States Internal Revenue Code;

(51) As an effort to promote business growth, tangible business or personal property, in whole or in part, within the town of Charlestowns community limits, subject to authorization by formal action of the town council of the town of Charlestown;

(52) All real and personal property located at 1300 Frenchtown Road, within the town of East Greenwich, identified as assessors map 027, plat 019, lot 071, and known as the New England Wireless and Steam Museum, Inc., a qualified tax-exempt corporation under § 501(c)(3) of the United States Internal Revenue Code;

(53) Real and tangible personal property of Mount Saint Charles Academy located within the city of Woonsocket, specifically identified as the following assessors plats and lots: Logee Street, plat 23, lot 62, Logee Street, plat 24, lots 304 and 305; Welles Street, plat 23, lot 310; Monroe Street, plat 23, lot 312; and Roberge Avenue, plat 24, lot 47;

(54) Real and tangible personal property of Steere House, a Rhode Island nonprofit corporation, located in Providence, Rhode Island;

(55) Real and personal property located within the town of West Warwick of Tides Family Services, Inc., a Rhode Island nonprofit corporation;

(56) Real and personal property of Tides Family Services, Inc., a Rhode Island nonprofit corporation, located in the city of Pawtucket at 242 Dexter Street, plat 44, lot 444;

(57) Real and personal property located within the town of Middletown of Lucys Hearth, a Rhode Island nonprofit corporation;

(58) Real and tangible personal property of Habitat for Humanity of Rhode IslandGreater Providence, Inc., a Rhode Island nonprofit corporation, located in Providence, Rhode Island;

(59) Real and personal property of the Artic Playhouse, a Rhode Island nonprofit corporation, located in the town of West Warwick at 1249 Main Street;

(60) Real and personal property located at 321 Main Street, within the town of South Kingstown, of the Contemporary Theatre Company, a qualified, tax-exempt corporation under § 501(c)(3) of the United States Internal Revenue Code;

(61) Real and personal property of The Samaritans, Inc., a Rhode Island nonprofit § 501(c)(3) corporation located at 67 Park Place, Pawtucket, Rhode Island, to the extent the city council of Pawtucket may from time to time determine;

(62) Real and personal property of North Kingstown, Exeter Animal Protection League, Inc., dba Pet Refuge, 500 Stony Lane, a Rhode Island nonprofit corporation, located in North Kingstown, Rhode Island;

(63) Real and personal property located within the city of East Providence of Foster Forward (formerly the Rhode Island Foster Parents Association), a Rhode Island charitable nonprofit corporation;

(64) Real and personal property located at 54 Kelly Avenue within the town of East Providence, of the Associated Radio Amateurs of Southern New England, a Rhode Island nonprofit corporation;

(65) Real and tangible personal property of Providence Country Day School, a Rhode Island nonprofit corporation, located in East Providence, Rhode Island and further identified as plat 406, block 6, lot 6, and plat 506, block 1, lot 8;

(66) As an effort to promote business growth, tangible business or personal property, in whole or in part, within the town of Bristols community limits, subject to authorization by formal action of the town council of the town of Bristol;

(67) Real and tangible personal property of the Heritage Harbor Foundation, a Rhode Island nonprofit corporation, located at 1445 Wampanoag Trail, Suites 103 and 201, within the city of East Providence;

(68) Real property of Ocean State Community Wellness, Inc., a qualified tax-exempt corporation under § 501(c)(3) of the United States Internal Revenue Code, located in North Kingstown, Rhode Island, with a physical address of 7450 Post Road, and further identified as plat 108, lot 83;

(69) Real and tangible personal property of St. John Baptist De La Salle Institute, d/b/a La Salle Academy, a Rhode Island domestic nonprofit corporation, located in Providence, Rhode Island denominated at the time this subsection was adopted as Plat 83 Lot 276 by the tax assessor for the city of Providence comprising approximately 26.08 acres of land along with all buildings and improvements that have been or may be made;

(70) Real and tangible personal property of The Providence Community Health Centers, Inc., a Rhode Island domestic nonprofit corporation, located in Providence, Rhode Island;

(71) In the city of Central Falls and the city of Pawtucket, real property and tangible personal property located on or in the premise acquired or leased by a railroad entity and for the purpose of providing boarding and disembarking of railroad passengers and the supporting passenger railroad operations and services. For the purpose of this section, a railroad entity shall be any incorporated entity that has been duly authorized by the Rhode Island public utilities commission to provide passenger railroad services;

(72) Real and tangible personal property of the American Legion Riverside Post Holding Company, d/b/a American Legion Post 10, a Rhode Island nonprofit corporation, located at 830 Willet Avenue, within the city of East Providence on Map 513, Block 27, Parcel 001.00 as long as said property is owned by American Legion Post 10;

(73) Real and tangible personal property of the Holy Rosary Band Society, a Rhode Island nonprofit corporation, located at 328 Taunton Avenue, within the city of East Providence on Map 306, Block 01, Parcel 012.00;

(74) Real and tangible personal property of Foster Forward, a Rhode Island domestic nonprofit corporation, located within the city of Pawtucket, at 16 North Bend Street, and further identified as assessors plat 21, lot 312;

(75) Real and tangible personal property of the Old and Ancient Rowers Society of Rhode Island, a Rhode Island domestic nonprofit corporation, located at 166 Walmsley Lane, within the town of North Kingstown on Plat 004/Lot 019;

(76) Real and tangible personal property of the Rhode Island Public Health Foundation, a domestic nonprofit corporation or any other entity formed by the Rhode Island Public Health Foundation in connection with, or to facilitate the acquisition of, one property to be owned by the Rhode Island Public Health Foundation or such entity, located in the city of Providence;

(77) Real and tangible personal property of the Manissean Tribal Council, a Rhode Island nonprofit corporation, located in the town of New Shoreham, Rhode Island;

(78) Real and tangible personal property of Sophia Academy located at 582 Elmwood Avenue, the San Miguel Education Center located at 525 Branch Avenue, and the Community Preparatory School, Inc. located at 135 Prairie Avenue, all of which are domestic nonprofit corporations, and all of which are located within the city of Providence;

(79) Real and tangible personal property of Cape Verdean Museum Exhibit, a Rhode Island domestic nonprofit corporation, located at 617 Prospect Street, within the city of Pawtucket on Assessors Plat 37, Lot 434;

(80) Real and tangible personal property of Sojourner House, a Rhode Island nonprofit corporation, located in the city of Providence, at 386 Smith Street, further identified as Assessors Plat 67, Lot 46, and 1570 Westminster Street, further identified as Assessors Plat 35, Lot 200;

(81) Real and tangible personal property of the Little Flower Home, a Rhode Island domestic nonprofit corporation, located at 304 Hooper Street, within the Town of Tiverton on Map 102, Lot 196; provided that, the organization remains a federal 501(c)(3) tax-exempt corporation and a domestic nonprofit charitable corporation;

(82) Real and tangible personal property of the Brain Injury Association of Rhode Island, Inc., a nonprofit corporation, located at 1017 Waterman Avenue within the city of East Providence on tax assessors map 607, Block 11, Parcel 4;

(83) Real and tangible personal property of the Johnnycake Center Realty Corporation, a Rhode Island nonprofit corporation, located in the town of South Kingstown, and further identified as 12 Green Street, Assessors Map 49-1, Lot 148, 44 Kersey Road, further identified as Assessors Map 49-1, Lot 136, 54 Kersey Road, further identified as Assessors Map 49-1, Lot 137, and 1004 Kingstown Road, further identified as Assessors Map 49-4, Lot 124;

(84) Real and tangible personal property of the Little Compton Game Club, a Rhode Island domestic nonprofit corporation, located at 83 John Dyer Road and 88 John Dyer Road, within the town of Little Compton on Assessors Plat 44 Lots 4 and 5;

(85) Real and tangible personal property of Wildlife Rehabilitators Association of Rhode Island (Wildlife Clinic of Rhode Island), a Rhode Island domestic nonprofit corporation, located at 2865 Tower Hill Road, within the town of North Kingstown on Assessors Map Plat 5, Lot 1;

(86) Non-commercial real and tangible personal property of Southside Community Land Trust, a Rhode Island domestic nonprofit corporation, located in the city of Providence, at 404 Broad Street, further identified as Assessors Plat 23, Lot 753;

(87) Tangible personal property of Northwest Community Health Care d/b/a WellOne Primary Medical and Dental Care, a Rhode Island domestic nonprofit corporation, located in the town of North Scituate at 35 Village Plaza Way, and further identified as Plat 38, Lot 72;

(88) Real and tangible personal property of Friends of Little Compton Wellness Center, Inc., a domestic nonprofit corporation located at 115 East Main Road, within the town of Little Compton, on Assessors Plat 28, Lot 45;

(89) Real and tangible personal property of PROJECT Weber/RENEW, a Rhode Island domestic nonprofit corporation; provided that, it is qualified as a tax-exempt corporation pursuant to 26 U.S.C. 501(c)(3) of the Internal Revenue Code;

(90) Real and tangible personal property of Codac, Inc., a Rhode Island domestic nonprofit corporation, located in the city of Providence, Rhode Island, at 45 Royal Little Drive, further identified as Assessors Plat 74, Lot 402;

(91) Real and tangible personal property of the Center for Southeast Asians, a Rhode Island domestic nonprofit corporation, located in the city of Providence, at 105 Glenham Street, further identified as Assessors Plat 45, Lot 668, 270 Elmwood Avenue, further identified as Assessors Plat 44, Lot 388 and 126 Princeton Avenue, further identified as Assessors Plat 44, Lot 723;

(92) Real and tangible personal property of the Rhode Island Business Development Institute, a domestic nonprofit corporation, located at 220 Smith Street within the city of Providence on the assessors map as Plat 67, Lot 100;

(93) Real and tangible personal property of the Providence Preservation Society, a Rhode Island domestic nonprofit corporation, located at 24 Meeting Street, within the city of Providence on Tax Assessors Map, Plat 10, Lot 75; and

(94) Real and tangible personal property of the Pokanoket Management Group, a Rhode Island nonprofit corporation, trustee of the Pokanoket Tribe Land Trust, located in the town of Bristol, Rhode Island, and used directly to cultivate, preserve and protect the natural, cultural, traditional and historical resources, watersheds, habitats, ecosystems and archaeological sites of and within the ancestral territory of the Pokanoket people.

(b) Except as provided below, when a city or town taxes a for-profit hospital facility, the value of its real property shall be the value determined by the most recent full revaluation or statistical property update performed by the city or town; provided, however, in the year a nonprofit hospital facility converts to or otherwise becomes a for-profit hospital facility, or a for-profit hospital facility is initially established, the value of the real property and personal property of the for-profit hospital facility shall be determined by a valuation performed by the assessor for the purpose of determining an initial assessed value of real and personal property, not previously taxed by the city or town, as of the most recent date of assessment pursuant to § 44-5-1, subject to a right of appeal by the for-profit hospital facility which shall be made to the city or town tax assessor with a direct appeal from an adverse decision to the Rhode Island superior court business calendar.

A for-profit hospital facility includes all real and personal property affiliated with any hospital as identified in an application filed pursuant to chapter 17 or 17.14 of title 23. Notwithstanding the above, a city or town may enter into a stabilization agreement with a for-profit hospital facility under § 44-3-9 or other laws specific to the particular city or town relating to stabilization agreements. In a year in which a nonprofit hospital facility converts to, or otherwise becomes, a for-profit hospital facility, or a for-profit hospital facility is otherwise established, in that year only the amount levied by the city or town and/or the amount payable under the stabilization agreement for that year related to the for-profit hospital facility shall not be counted towards determining the maximum tax levy permitted under § 44-5-2.

(c) Notwithstanding any other provision of law to the contrary, in an effort to provide relief for businesses, including small businesses, and to promote economic development, a city, town, or fire district may establish an exemption for tangible personal property within its geographic limits by formal action of the appropriate governing body within the city, town, or fire district, which exemptions shall be uniformly applied and in compliance with local tax classification requirements. Exemptions established pursuant to this subsection shall conform to the requirements of § 44-5-12.2.
R.I. Gen. Laws § 44-49-15 — RI Code / Title 44 / Chapter 44-49 / Section 44-49-15
§ 44-49-15. Investigatory powers.
Status: in_force

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 dealer 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 dealer of 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, the court administrator of any court shall issue a subpoena for the attendance of a witness or the production of books, papers, records, and memoranda. The tax administrator may also issue subpoenas. Disobedience of subpoenas issued under this chapter is punishable by the superior court of the district in which the subpoena is issued, or, if the subpoena is issued by the tax administrator, by the superior court or the county in which the party served with the subpoena is located, in the same manner as contempt of superior court.
R.I. Gen. Laws § 44-18-3 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-3
§ 44-18-3. Applicability of definitions.
Status: in_force

Except where the context requires, the definitions given in this chapter govern the construction of chapters 18 and 19 of this title.
R.I. Gen. Laws § 44-9-16 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-16
§ 44-9-16. Conveyance of several unimproved parcels by single deed  Apportionment of costs.
Status: in_force

If any unimproved and unoccupied parcels of land are sold for nonpayment of taxes assessed against the same person, the collector may convey in one deed to the same purchaser, or convey to the city or town any number of lots so advertised and sold, and the deed shall state the amount of the taxes and costs due for each lot. The cost of the sale shall be apportioned equally among all the lots sold, and the cost of the deed shall be apportioned equally among all the lots conveyed by the deed.
R.I. Gen. Laws § 44-5-12.1 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-12.1
§ 44-5-12.1. Assessment of tangible personal property.
Status: in_force

(a) All tangible personal property subject to taxation shall be assessed for taxation based on the original purchase price (new or used) including all costs such as freight and installation. Assets will be classified and depreciated as defined in this section.

(b) The following classification and depreciation table shall be used in determining the assessed value of tangible personal property.

Assets Shall Not be Trended

(c) Assets shall be classified on an annual basis by the Rhode Island Association of Assessing Officers Personal Property Committee based on the following table:

(d) Any industry, group, or asset not enumerated in subsection (c) of this section, shall be categorized as class II.
R.I. Gen. Laws § 44-11-1 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-1
§ 44-11-1. Definitions.
Status: in_force

For the purpose of this chapter:

(1)(a) Captive REIT means a corporation, trust or association:

(i) That is considered a real estate investment trust for the taxable year under section 856 of the Internal Revenue Code;

(ii) That is not regularly traded on an established securities market; and

(iii) More than fifty percent (50%) of the voting power or value of the beneficial interests or shares of which at any time during the last half of the taxable year, is owned or controlled, directly or indirectly, by a single entity that is subject to the provisions of Subchapter C of Chapter 1 of the Internal Revenue Code; and

(b) Captive REIT does not include:

(i) A corporation, trust or association more than fifty percent (50%) of the voting power or value of the beneficial interests or shares of which, at any time during which the corporation, trust or association satisfies item (1)(iii) of this subsection, is owned or controlled, directly or indirectly, by:

(A) A real estate investment trust other than a real estate investment trust described in item (i) of this subsection; or

(B) A person exempt from taxation under §501(a) of the Internal Revenue Code; or

(C) A listed Australian Property Trust; and

(ii) Subject to regulations that the tax administrator adopts, a real estate investment trust that is intended to become regularly traded on an established securities market and that satisfies the requirements of §865(A)(5) and (6) of the Internal Revenue Code by reason of §856(h)(2) of the Internal Revenue Code; and

(c) For purposes of this section, the constructive ownership rules prescribed under §318(a) of the Internal Revenue Code, as modified by §856(d)(5) of the Internal Revenue Code, shall apply in determining the ownership of stock, assets or net profits of any person.

(2) Combined group means a group of two or more corporations in which more than fifty percent (50%) of the voting stock of each member corporation is directly or indirectly owned by a common owner or owners, either corporate or non-corporate, or by one or more of the member corporations, and that are engaged in a unitary business.

(3) Common ownership means more than fifty percent (50%) of the voting control of each member of the group is directly or indirectly owned by a common owner or owners, either corporate or non-corporate, whether or not owner or owners are members of the combined group.

(4) Corporation means every corporation, joint-stock company, or association, wherever incorporated, a real estate investment trust, a regulated investment company, a personal holding company registered under the Federal Investment Company Act of 1940, 15 U.S.C. §80a-1 et seq., and also a trustee or trustees conducting a business where interest or ownership is evidenced by certificates or other written instruments, deriving any income from sources within this state or engaging in any activities or transactions within this state for the purpose of profit or gain, whether or not an office or place of business is maintained in this state, or whether or not the income, activities, or transactions are connected with intrastate, interstate, or foreign commerce, except:

(i) State banks, mutual savings banks, federal savings banks, trust companies, national banking associations, building and loan associations, credit unions, and loan and investment companies;

(ii) Public service corporations included in chapter 13 of this title, except as otherwise provided in §44-13-2.2;

(iii) Insurance and surety companies;

(iv) Corporations specified in §7-6-4, incorporated hospitals, schools, colleges, and other institutions of learning not organized for business purposes and not doing business for profit and no part of the net earnings of which inures to the benefit of any private stockholder or individual, whether incorporated under any general law of this state or by any special act of the general assembly of this state;

(v) Fraternal beneficiary societies as set forth in §27-25-1;

(vi) Any corporation expressly exempt from taxation by charter;

(vii) Corporations which together with all corporations under direct or indirect common ownership that satisfies the other requirements of this paragraph employ not less than five (5) full-time equivalent employees in the state; which maintain an office in the state; and activities within the state which are confined to the maintenance and management of their intangible investments or of the intangible investments of corporations or business trusts registered as investment companies under the Investment Company Act of 1940, 15 U.S.C. §80a-1 et seq., and the collection and distribution of the income from those investments or from tangible property physically located outside the state. For purposes of this paragraph, intangible investments includes, without limitation, investments in stocks, bonds, notes, and other debt obligations, including debt obligations of affiliated corporations, patents, patent applications, trademarks, trade names, copyrights, and similar types of intangible assets.

(5) Fiscal year means an accounting period of twelve (12) months ending on the last day of any month other than December.

(6) Member means a corporation included in a unitary business.

(7) Place of business means a regular place of business, which, in turn, means any bona fide office, other than a statutory office, factory, warehouse, or other space which is regularly used by the taxpayer in carrying on its business. Where, as a regular course of business, property of the taxpayer is stored by it in a public warehouse until it is shipped to customers, the warehouse is considered a regular place of business of the taxpayer and, where as a regular course of business, raw material or partially furnished goods of a taxpayer are delivered to an independent contractor to be converted, processed, finished, or improved and the finished goods remain in the possession of the independent contractor until shipped to customers, the plant of the independent contractor is considered a regular place of business of the taxpayer. The mere consignment of goods by the taxpayer to an independent factor outside this state for sale at the consignees discretion does not constitute the taxpayer as having a regular place of business outside this state.

(8) Tax haven means a jurisdiction that, during the tax year in question has no or nominal effective tax on the relevant income and;

(i) Has laws or practices that prevent effective exchange of information for tax purposes with other governments on taxpayers benefiting from the tax regime;

(ii) Has a tax regime which lacks transparency. A tax regime lacks transparency if the details of legislative, legal, or administrative provisions are not open and apparent, or are not consistently applied among similarly situated taxpayers, or if the information needed by tax authorities to determine a taxpayers correct tax liability, such as accounting records and underlying documentation is not adequately available;

(iii) Facilitates the establishment of foreign-owned entities without the need for a local substantive presence or prohibits these entities from having any commercial impact on the local economy;

(iv) Explicitly or implicitly excluded the jurisdictions resident taxpayers from taking advantage of the tax regime benefits or prohibits enterprisers that benefit from the regime from operating in the jurisdictions domestic market; or

(v) Has created a tax regime which is favorable for tax avoidance, based upon an overall assessment of relevant factors, including whether the jurisdiction has a significant untaxed offshore financial/other services sector relative to its overall economy.

(9) Taxable year means the calendar year or the fiscal year ending during the calendar year upon the basis of which the net income is computed under this chapter. Taxable year means, in the case of a return made for a fractional part of a year under the provisions of this chapter or under regulations prescribed by the tax administrator, the period for which the return is made.

(10) Taxpayer means and includes any corporation subject to the provisions of this chapter.

(11) Unitary business means the activities of a group of two (2) or more corporations under common ownership that are sufficiently interdependent, integrated, or interrelated through their activities so as to provide mutual benefit and produce a significant sharing or exchange of value among them or a significant flow of value between the separate parts. The term unitary business shall be construed to the broadest extent permitted under the United States Constitution.

(12) United States means the fifty (50) states of the United States, the District of Columbia, the United States territories and possessions.
R.I. Gen. Laws § 44-13-28 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-28
§ 44-13-28. Penalty for violations by corporation.
Status: in_force

Whenever any corporation 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 duly summoned to appear to testify or to appear and produce books as required under this chapter, neglects to appear or to produce books, the corporation shall be fined not exceeding ten thousand dollars ($10,000).
R.I. Gen. Laws § 44-14-2 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-2
§ 44-14-2. Definitions.
Status: in_force

For the purposes of this chapter:

(1) Administrator means the tax administrator in the department of revenue appointed under the provisions of § 44-1-1;

(2) Banking institution means every state bank, federal savings bank, trust company, national banking association, mutual savings bank, building and loan association, and loan and investment company, but shall not include a credit union, or a corporation specified in § 44-11-1(4)(i);

(3) Director means the head of the department of revenue appointed under the provisions of § 42-142-1;

(4) Income period means the calendar year or the fiscal year, or portion, next preceding the taxable year;

(5) Securities includes, but shall not be limited to:

(i) Shares of stock or certificates of beneficial interest, or rights to buy the shares or certificates, of a corporation, joint-stock company, association, or business trust;

(ii) Bonds, debentures, notes, certificates, or other evidences of indebtedness of any individual, partnership, corporation, joint-stock company, association, or business trust, including those issued by the United States government or any state, or political subdivision of either, or issued by any foreign country or nation or political subdivision thereof;

(6) Taxable year means the calendar year in which the tax is payable or fiscal year ending during that calendar year, upon the basis of which the tax is computed under this chapter. Taxable year means, in the case of a return made for a fractional part of the year under provisions of this chapter or under regulations prescribed by the tax administrator, the period for which the return is made. The term fiscal year means an accounting period of twelve (12) months ending on the last day of any month other than December. The taxable year of a banking institution shall be the same for purposes of this chapter as it is for federal income tax purposes;

(7) Taxpayer means any banking institution subject to any tax imposed by this chapter.
R.I. Gen. Laws § 44-44-3.7 — RI Code / Title 44 / Chapter 44-44 / Section 44-44-3.7
§ 44-44-3.7. Imposition of tax on hard-to-dispose material.
Status: in_force

(a) There shall be levied and imposed a tax of ten cents ($0.10) per quart (32 oz.) or ten and 6/10 cents ($0.106) per liter on lubricating oils, twenty cents ($0.20) per gallon or five and 28/100th cents ($0.0528) per liter on antifreeze, one half cent ($0.005) per gallon or one hundred thirty two thousandths ($0.00132) per liter on organic solvents, and one dollar ($1.00) per tire as defined above. The tax shall be separately stated and collected upon the sale by the hard-to-dispose material wholesalers to a hard-to-dispose material retailer. In the case of new motor vehicles, a fee of six dollars ($6.00) per vehicle shall be levied and paid to the division of motor vehicles in conjunction with titling of the vehicle. Every hard-to-dispose material retailer selling, using, or otherwise consuming in this state any hard-to-dispose material is liable for the tax imposed by this section. Its liability is not extinguished until the tax has been paid to the state, except that a receipt from a hard-to-dispose material wholesaler engaging in business in this state or from a hard-to-dispose material wholesaler who is authorized by the tax administrator to collect the tax under rules and regulations that he or she may prescribe given to the hard-to-dispose material retailer is sufficient to relieve the hard-to-dispose material retailer from further liability for the tax to which the receipt refers.

(b) In the event that a person purchases hard-to-dispose material for its own use or consumption and not for resale from a hard-to-dispose material wholesaler or retailer not engaged in business in this state or not authorized by the tax administrator to collect the tax, that person shall be liable for the tax imposed by this section.
R.I. Gen. Laws § 44-9-49 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-49
§ 44-9-49. Notice of lien  Taxpayer.
Status: in_force

Prior to the lien being filed with the secretary of state, the taxpayer shall be notified by certified mail, return receipt requested, that a lien will be filed against all goods situated in the state if the outstanding tax is not paid within seven (7) business days of receipt of this notice.
R.I. Gen. Laws § 44-33-9 — RI Code / Title 44 / Chapter 44-33 / Section 44-33-9
§ 44-33-9. Computation of credit.
Status: in_force

The amount of any claim made pursuant to this chapter shall be determined as follows:

(1) For any taxable year, a claimant is entitled to a credit against his or her tax liability equal to the amount by which the property taxes accrued or rent constituting property taxes accrued upon the claimants homestead for the taxable year exceeds a certain percentage of the claimants total household income for that taxable year, which percentage is based upon income level and household size. The credit shall be computed in accordance with the following table:

(2) The maximum amount of the credit granted under this chapter will be as follows:

Commencing July 2007 and subsequent tax years ending on or before December 31, 2021, the credit shall be increased, at a minimum, to the maximum amount to the nearest five dollars ($5.00) increment within the allocation of five one-hundredths of one percent (0.05%) of net terminal income derived from video lottery games up to a maximum of five million dollars ($5,000,000) until a maximum credit of five hundred dollars ($500) is obtained pursuant to the provisions of § 42-61-15. In no event shall the exemption in any fiscal year be less than the prior fiscal year.

For tax years beginning on or after January 1, 2022, the maximum credit shall be six hundred dollars ($600).

For tax years beginning on or after January 1, 2023, the income range provided pursuant to subsection (1) of this section and the maximum credit granted pursuant to subsection (2) of this section shall be adjusted by the percentage increase in the Consumer Price Index for all Urban Consumers (CPI-U) as published by the United States Department of Labor Statistics determined as of September 30 of the prior calendar years. Said adjustment shall be compounded annually and shall be rounded up to the nearest five dollar ($5.00) increment. In no event shall the income range or the maximum credit in any tax year be less than the prior tax year.
R.I. Gen. Laws § 44-14-30 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-30
§ 44-14-30. Collection of pecuniary penalties.
Status: in_force

The amount added to any tax under §§ 44-14-28 and 44-14-29 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 amount added shall be collected in the same manner as the tax.
R.I. Gen. Laws § 44-33-8 — RI Code / Title 44 / Chapter 44-33 / Section 44-33-8
§ 44-33-8. One claim per household.
Status: in_force

Only one claimant per household per year shall be entitled to relief under this chapter.
R.I. Gen. Laws § 44-13-26 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-26
§ 44-13-26. Collection of pecuniary penalties.
Status: in_force

The amount added to any tax under §§ 44-13-24 and 44-13-25 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 amount added shall be collected in the same manner as the tax.
R.I. Gen. Laws § 44-23-8 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-8
§ 44-23-8. Estates where no will has been offered or letters granted.
Status: in_force

If upon the decease of a person leaving an estate liable to a tax under the provisions of chapter 22 of this title, a will disposing of the estate is not offered for probate or an application for administration is not made within three (3) months after the decease, the tax administrator may in his or her discretion, with the approval of the attorney general, agree with the persons interested in the estate as to the value of the estate and the amount of the tax to be assessed on the estate, or the tax administrator may apply to the probate court for the appointment of an administrator of the estate, and the probate court upon the application shall appoint an administrator of the estate.
R.I. Gen. Laws § 44-20-8.1 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-8.1
§ 44-20-8.1. Maintenance and publication of list of licenses.
Status: in_force

By July 1, 2008 the administrator shall create and maintain a website setting forth the identity of all licensed persons under this chapter, itemized by type of license possessed, and shall update the site no less frequently than six (6) times per year.
R.I. Gen. Laws § 44-5-13.5 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.5
§ 44-5-13.5. Richmond  Reduction in assessed value of real estate  Removal of damaged buildings.
Status: in_force

(a) Whenever, after the expiration of ninety (90) days after damage to a building, the building remains damaged as to require reconstruction of seventy-five percent (75%) or more before it may be used for any purpose related to its use prior to the damage and, following which, the owner provides for seventy-five percent (75%) or more demolition of the building, with the material from demolition being removed from the parcel of real property on which the building was situated or used as fill on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as of the date the demolition, removal, and grading are completed to the satisfaction of the building inspector and tax assessor, and the assessment shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value of the damaged building, demolished, or removed.

(b) The adjusted assessment is applicable with respect to the parcel from the date demolition, removal, and grading are completed, as determined by the building inspector, until the thirty-first (31st) day of December next succeeding and the amount of property tax payable with respect to the parcel for the assessment year in which demolition, removal, and grading are completed is adjusted accordingly in the manner determined by the assessor.

(c) The Richmond town council is authorized to suspend this tax abatement policy for any year in which so many buildings within the town of Richmond are so severely damaged that granting reduced assessments for all would jeopardize the fiscal integrity of the town.

(d) This section applies only to assessment and taxes in the town of Richmond.
R.I. Gen. Laws § 44-72-6 — RI Code / Title 44 / Chapter 44-72 / Section 44-72-6
§ 44-72-6. Rate of tax.
Status: in_force

The tax authorized by this chapter shall be measured by the assessed value of the real estate at the rate of two dollars and fifty cents ($2.50) for each five hundred dollars ($500) or fractional part of the assessed value in excess of one million dollars ($1,000,000). For tax years beginning on or after July 1, 2027, the assessed value threshold of one million dollars ($1,000,000) provided pursuant to this section shall be adjusted by the percentage increase in the Consumer Price Index for all Urban Consumers (CPI-U) as published by the United States Department of Labor Statistics determined as of September 30 of the prior calendar years. Said adjustment shall be compounded annually and shall be rounded up to the nearest five-dollar ($5.00) increment. In no event shall the assessed value threshold in any tax year be less than the prior tax year.
R.I. Gen. Laws § 44-9-48 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-48
§ 44-9-48. Lien  Perfection  Priority.
Status: in_force

If any personal property tax, other than a tax on a motor vehicle, due any municipality is not paid within the time limited by law following the assessment date for the tax, then the municipality shall have a lien, upon perfection, upon the goods situated in this state and owned by the taxpayer upon the date of perfection, or upon the goods thereafter acquired by the taxpayer. The lien shall attach and become perfected at the time when a notice of lien is filed pursuant to the filing provisions of part 5 of chapter 9 of title 6A, except that the signature of the taxpayer against whose property the lien is claimed shall not be required on the notice of lien. Except as provided in this chapter, upon perfection, the lien shall have priority over all subsequently perfected liens and security interests. The lien shall not attach to or be applicable to proceeds nor shall the municipality filing the notice of lien have the status of a lien creditor, as defined in § 6A-9-102(a)(52).
R.I. Gen. Laws § 44-5-20.27 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-20.27
§ 44-5-20.27. East Providence  Property tax classification  Duties of assessor.
Status: in_force

(a) The assessor of the city of East Providence, on or before June 15 of each year, shall make a full and fair cash valuation of all the estate, real and personal, and motor vehicles subject to taxation, herein, and determine the assessed valuation of each property class.

(b) The assessor shall have the authority to apply different rates of taxation against Class 1 and Class 2 property to determine the tax due and payable on the property; provided, however, such rates of taxation shall be uniform.
R.I. Gen. Laws § 44-20-12.6 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-12.6
§ 44-20-12.6. Floor stock tax on cigarettes and stamps.
Status: in_force

(a) Each person engaging in the business of selling cigarettes at retail in this state shall pay a tax or excise to the state for the privilege of engaging in that business during any part of the calendar year 2017. In calendar year 2017, the tax shall be measured by the number of cigarettes held by the person in this state at 12:01 a.m. on August 1, 2017, and is computed at the rate of twenty-five (25.0) mills for each cigarette on August 1, 2017.

(b) Each distributor licensed to do business in this state pursuant to this chapter shall pay a tax or excise to the state for the privilege of engaging in that business during any part of the calendar year 2017. 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 2017 the tax is measured by the number of stamps, whether affixed or to be affixed, held by the distributor at 12:01 a.m. on August 1, 2017, and is computed at the rate of twenty-five (25.0) mills per cigarette in the package to which the stamps are affixed or to be affixed.

(c) Each person subject to the payment of the tax imposed by this section shall, on or before August 15, 2017, 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 and the number of stamps in that persons possession in this state at 12:01 a.m. on August 1, 2017, as described in this section above, and the amount of tax due, and shall at the time of filing the return pay the tax to the tax administrator. Failure to obtain forms shall not be an excuse for the failure to make a return containing the information required by the tax administrator.

(d) The tax administrator may prescribe rules and regulations, not inconsistent with law, with regard to the assessment and collection of the tax imposed by this section.
R.I. Gen. Laws § 44-40-16 — RI Code / Title 44 / Chapter 44-40 / Section 44-40-16
§ 44-40-16. Collection.
Status: in_force

The administrator shall be responsible for the collection of the tax imposed by this chapter and may exercise all the powers granted to him or her in chapter 23 of this title for the collection of taxes.
R.I. Gen. Laws § 44-5-13.23 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.23
§ 44-5-13.23. North Smithfield  Assessment and taxation and new real estate construction.
Status: in_force

(a) Completed new construction of real estate 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 the earlier, prorated for the assessment year in which the new construction is completed. The prorated tax is computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building 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 is 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 ninety (90) days from notification of the additional assessment or to superior court as provided.

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

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

(g) This section applies only to assessments and taxes in the town of North Smithfield.
R.I. Gen. Laws § 44-26-8 — RI Code / Title 44 / Chapter 44-26 / Section 44-26-8
§ 44-26-8. Failure to file.
Status: in_force

If any corporation is required under this chapter to file a declaration of estimated tax for any taxable year at any time on or before the fifteenth day of the tenth month of the taxable year and the corporation fails to file any declaration, although the declaration may otherwise be late, on or before that date, there shall be assessed as a penalty against the corporation an amount equal to five percent (5%) of the tax imposed upon the corporation for the taxable year. The tax administrator may waive the penalty, if it is shown to his or her satisfaction that the failure to file the declaration was due to reasonable cause and not to willful neglect.
R.I. Gen. Laws § 44-9-18.2 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-18.2
§ 44-9-18.2. Cities and towns  Assignments to redevelopment agencies.
Status: in_force

Notwithstanding the provisions of § 44-9-18, the treasurer may transfer and assign any or all tax titles held by a city or town for no monetary consideration to the redevelopment agency of the city or town. The transfer shall not confer upon the redevelopment agency any greater rights or responsibilities than those granted to or imposed upon the city or town as the original holder of the tax title. The redevelopment agency shall hold any tax title transferred or assigned subject to any and all rights of redemption held by the owner of record and/or his or her successors and assigns in title. Notwithstanding the foregoing, the redevelopment agency shall also hold and be permitted to exercise any rights that the city or town previously held, including the right to petition for foreclosure of any rights of redemption.
R.I. Gen. Laws § 44-23-30 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-30
§ 44-23-30. Interstate arbitration as to domicile.
Status: in_force

If in any case it appears that an agreement cannot be reached as provided in § 44-23-29, or if one year has elapsed from the date of the election without an agreement having been reached, the domicile of the decedent at the time of his or her death shall be determined solely for death tax purposes as follows:

(1) Where only this state and one other state are involved, the taxing administrator and the taxing official of the other state shall each appoint a member of a board of arbitration, and the appointed members shall select the third member of the board. If this state and more than one other state are involved, the taxing officials of the states shall agree upon the authorities charged with the duty of administering death tax laws in three (3) states not involved, each of which authorities shall appoint a member of the board. The members of the board shall elect one of their number as chairperson.

(2) The board shall hold hearings at those places as are deemed necessary, upon reasonable notice to the executors, ancillary administrators, all other interested persons, and the taxing officials of the states involved, all of whom are entitled to be heard.

(3) The board has the power to administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers and documents and issue commissions to take testimony. Subpoenas may be issued by any member of the board. Failure to obey a subpoena may be punished by a judge or justice of any court of record in the same manner as if the subpoena had been issued by the judge or justice or by the court in which the judge or justice functions.

(4) The board shall apply, whenever practicable, the rules of evidence which prevail in federal courts under the federal rules of civil procedure at the time of hearing.

(5) The board shall, by majority vote, determine the domicile of the decedent at the time of his or her death. The determination is final and conclusive, and binds this state and all its judicial and administrative officials on all questions concerning the domicile of the decedent for death tax purposes.

(6) The reasonable compensation and expenses of the members of the board and employees of the board shall be agreed upon among the members, the taxing officials of the states involved, and the executors. In the event an agreement cannot be reached, the compensation and expenses shall be determined by the appropriate probate court of the state determined to be the domicile. The amount is borne by the estate and is deemed an administration expense.

(7) The determination of the board and the record of its proceedings shall be filed with the authority having jurisdiction to assess the death tax in the state determined to be the domicile of the decedent and with the authorities which would have had jurisdiction to assess the death tax in each of the other states involved if the decedent had been found to be domiciled in that state.
R.I. Gen. Laws § 44-7-12 — RI Code / Title 44 / Chapter 44-7 / Section 44-7-12
§ 44-7-12. Action for recovery of tax.
Status: in_force

(a) The collector of any tax may recover the amount of the tax in an action against the person taxed, and in the complaint it shall be sufficient to set forth that the action is to recover a specified sum of money, being a tax assessed against the defendant, specifying the city or town in which the tax was assessed and the time of ordering and assessing the tax.

(b) The court may award a reasonable attorneys fee to the prevailing party in any civil action arising from the collection of a municipal tax levy in which the court:

(1) Finds that there was a complete absence of a justiciable issue of either law or fact raised by the losing party; or

(2) Renders a default judgment against the losing party.
R.I. Gen. Laws § 44-11-43 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-43
§ 44-11-43. Passive investment treatment.
Status: in_force

(a) Notwithstanding any amendments or revisions to, or the repeal of, §44-11-1(1)(vii), or any other law, or new legislative action that shall serve to repeal or limit the benefits conferred therein, the provisions of that statute as in effect on the date of passage of this section shall continue to be applicable until December 31, 2014, for a qualifying business that meets the requirements set forth herein.

(b) A qualifying business for the purposes of this chapter shall mean a business which meets the terms and conditions imposed by the board of directors of the Rhode Island economic development corporation and is designated as such upon a finding of fact that:

(1) The business has committed to relocate from outside the state to a Rhode Island location no less than an annual tax year average of two hundred and fifty (250) full-time employees with a combined payroll of no less than twelve million dollars ($12,000,000) annually within twenty-eight (28) months following such designation; for the purposes of this section full-time employee means any employee of the qualified business who works a minimum of thirty (30) hours per week within the state;

(2) The business would not relocate such jobs to the state but for such a designation of a qualifying business; and

(3) The annual salary of each employee counted in subdivision (b)(1) shall be no less than twenty-five thousand dollars ($25,000) per year, plus benefits typical to the industry.

(c) The division of taxation shall require annual reports from a qualified business, which shall include, but not be limited to, the number of individuals employed by the company within the state, the job descriptions, and the annual salaries. The division of taxation shall verify these annual reports and certify that they are correct. The certification shall be sent to the board of directors of the economic development corporation, president of the senate, speaker of the house, the chairperson of the senate finance committee, the chairperson of the house finance committee, the senate fiscal advisor, and the house fiscal advisor. If the division of taxation finds that the qualified business no longer meets the criteria set forth in subdivision (b)(1) or (3), and if, sixty (60) days after receipt of written notice from the division of taxation describing such finding in detail, the business has reasonably cured the noticed violations, then such business will continue to receive the benefits offered under the provisions of subsection (f) as if such violation had not occurred, otherwise that business shall no longer be considered a qualified business and shall no longer be entitled to any further benefits under any agreement made under the provisions of subsection (f) and such provisions shall become null and void.

Notwithstanding the foregoing, upon a finding the violation was caused by natural disaster, acts of terrorism, acts of war, or other similar events reasonably beyond the control of the business, the division of taxation may extend the cure period hereunder for up to twelve months.

(d) The economic development corporation shall certify only one company pursuant to this section, and such certification shall be issued prior to August 31, 2004.

(e) The economic development corporation shall be authorized to enter into such agreements as it may deem necessary or prudent in order to memorialize and effect the intent of the provisions of this section. The terms of such agreements shall not extend beyond December 31, 2014. Any such agreement shall include provisions for recapture of some portion of lost tax revenue, if any, resulting from the conveyance of the benefits contemplated hereunder, if the division of taxation finds that the qualified business has failed to maintain its qualified status pursuant to subsection (c) above. Such recapture provisions shall be in place for the first five (5) years of the agreement, and shall require the recapture of the value of any tax revenue lost in the last tax year that the company was a qualified company. Such recapture shall only apply to tax revenue lost through the amendment or revision to, or the repeal of, §44-11-1(1)(vii), or any other law, or new legislative action that shall serve to repeal or limit the benefits conferred therein, and the subsequent avoidance of such newly imposed tax by the company through the function of this section. Calculation of any amount recaptured shall take into account other preferential tax treatments, credits, or other benefits in order to assure that the company is treated no less favorably under the recapture calculation than they would have been if they had not become a qualifying company under the provisions of this section. The corporation may, within the terms of the contract, include as a condition of default the failure to maintain employment criteria more rigorous than the criteria set forth in subdivision (b)(1) or (3); however, a default for violation of such higher contractual standards shall not necessitate a recapture of lost revenues as contemplated herein.
R.I. Gen. Laws § 44-11-19 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-19
§ 44-11-19. Supplemental returns  Additional tax or refund.
Status: in_force

(a) Any taxpayer who or that fails to include in the return any items of income or assets or any other information required by this chapter or by regulations prescribed in pursuance of this chapter shall make a supplemental return disclosing these facts. Except in the case of final federal adjustments that are required to be reported by a partnership and its partners using the procedures under subsection (b), any taxpayer 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 including a return or other similar report filed pursuant to IRC section 6225(c)(2), shall, within sixty (60) days after receipt of a notification of the final adjustment and determination of the change or correction, make the supplemental return required by this subsection.

(b) Except for the distributive share of adjustments that have been reported as required under subsection (a), partnerships and partners shall, within one hundred and eighty (180) days after receipt of notification of the final federal adjustments arising from a partnership level audit or an administrative adjustment, make the supplemental return and make payments as required by this subsection.

(c) Upon the filing of a supplemental return the tax administrator shall examine the return and shall determine any additional tax or refund that may be due and shall notify the taxpayer. Any additional tax shall be paid within fifteen (15) days after the notification together with interest at the annual rate provided by § 44-1-7 from the original due date of the return for the taxable year to the date of payment of the additional tax. Any refund shall be made by the tax administrator together with interest at the annual rate provided by § 44-1-7.1 from the date of payment of the tax to the date of the refund.
R.I. Gen. Laws § 44-5-1 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-1
§ 44-5-1. Powers of city or town electors to levy  Date of assessment of valuations.
Status: in_force

The electors of any city or town qualified to vote on any proposition to impose a tax or for the expenditure of money, when legally assembled, may levy a tax for the purposes authorized by law, on the ratable property of the city or town, either in a sum certain, or in a sum not less than a certain sum and not more than a certain sum. The tax shall be apportioned upon the assessed valuations pursuant to § 44-5-12 as determined by the assessors of the city or town as of December 31 in each year at 12:00 A.M. midnight, the date being known as the date of assessment of city or town valuations.
R.I. Gen. Laws § 44-7-7 — RI Code / Title 44 / Chapter 44-7 / Section 44-7-7
§ 44-7-7. Notice by collector to taxpayer of amount of tax.
Status: repealed

(a) The collector, after receiving a tax list and warrant, shall immediately, at the expense of the city or town, send notice to each person assessed of the amount of the persons tax. The notice shall be mailed postpaid and directed to the address on file in the office of the city or town treasurer or the assessors of taxes. Failure by the collector to send or failure by the taxpayer to receive a notice (physical, digital, or electronic) shall not excuse the nonpayment of the tax or affect its validity or any proceedings for the collection of the tax.

(b) The collector may establish a program whereby a taxpayer can waive their right to receive notice of the amount of tax owed via mail in lieu of notice via email or through some other digital or electronic means.

(c) Provisions of charters, general, and special laws granted by the general assembly are hereby repealed, prospectively, to the extent inconsistent with this section.
R.I. Gen. Laws § 44-5-13.2.5 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.2.5
§ 44-5-13.2.5. Pawtucket  Exemption for residential improvements and alterations.
Status: in_force

(a) The tax assessor of the city of Pawtucket is authorized to grant an exemption from real property taxation equal to any increase in assessed valuation not exceeding fifteen thousand dollars ($15,000) cumulatively resulting from alterations and improvements made to existing dwellings used for residential purposes and shall include mobile and manufactured homes. For the purpose of this section, dwelling has the meaning defined in § 45-24.3-5(10). Mobile and manufactured home has the meaning defined in § 31-44-1(8). The exemption is granted for three (3) years commencing with the tax roll assessed as of the assessment date which immediately follows the completion of the alterations and improvements or which next occurs eighteen (18) months after the date of issuance of the building permit for the alterations and improvements, whichever occurs first.

(b) In order to be eligible for exemption, the dwelling must be an existing residential dwelling and be at least five (5) years of age at the time of issuance of the building permit for the alterations and improvements, all real estate taxes and other assessments and fees assessed against the dwelling must be paid up to date, and the dwelling must meet all minimum housing building code and zoning requirements or the alterations and improvements must be that which will improve the dwelling to meet code requirements. The tax assessor shall require a certificate from the building inspector that the dwelling meets all minimum housing, building code and zoning requirements and regulations including the number of dwelling units allowed. The certificate from the building inspector shall be provided to the tax assessor at the time that the application for an exemption is filed.

(c) The exemption provided for in this section is allowed only for owner-occupied residential dwellings including up to five (5) units, including the owner-occupied unit, and include owner-occupied residential condominium units. The exemption is not allowed for any property used for professional or business use or other commercial or income-producing purposes other than owner-occupied dwellings of five (5) units or fewer.

(d) Alterations and improvements which qualify for the exemption provided for in this section include the following:

(1) Installations of additional plumbing facilities, electrical fixtures or re-wiring of the electrical system, heating system, hot water system or the replacement of any of these items;

(2) Inside and outside painting or redecorating;

(3) Repairing, repainting or replacing existing masonry;

(4) Reshingling or installation of siding on exterior walls;

(5) Replacing or repairing roofs, gutters, downspouts;

(6) Weather stripping, insulating or replacing of existing windows and sashes;

(7) Adding a bedroom, bathroom, recreation room, fireplace or garage;

(8) Converting basement into amusement or rumpus room;

(9) Enclosing open porches or breezeways;

(10) New basement or incinerator;

(11) Adding new fences or stone walls;

(12) Repairing or replacing or adding porches, steps, sidewalks or driveways;

(13) Adding any built-ins, kitchen cabinets or closets;

(14) Any other improvement, alteration, or addition which the city council may provide for by ordinance which does not materially affect the character and use of the property and is of such a nature that the property retains its basic structural design and is improved to a condition comparable to similar structures and housing standards.

(e) An exemption will not be allowed if a building permit and/or zoning approval is granted after the alteration or improvement is made. The following are not deemed to be alterations and improvements which qualify for exemption under this section:

(1) Any increase in the number of dwelling units;

(2) The addition of recreational facilities including, but not limited to, swimming pool and/or pool cabana, a tennis court or basketball court;

(3) Any change in connection with, or enabling the operation of a business or profession from a residence;

(4) Any alteration or improvement which in the opinion of the tax assessor is of such a nature that the property does not retain its basic structural design or that the character and use of the property has changed;

(5) Any alteration or improvement made without a building permit issued by the building inspector.

(f) No person is entitled to any exemption under this section without first filing an application with the tax assessor on forms furnished by the tax assessor. The application requires information as to cost, construction, ownership, occupancy, use and any other information required by the tax assessor to determine compliance with the terms of this section. The tax assessor may require the applicant to provide recipients and other evidence of the cost of the alteration or improvement. The city council of the city of Pawtucket may, by ordinance, adopt rules and regulations not inconsistent with this section concerning the exemption provided for under this section, the manner and form of application for the exemption, the proof required for the dwelling to be considered owner-occupied and the determination by the tax assessor of the cost, valuation, and amount of exemption allowed for the alterations and improvements. Applications for exemption must be filed by December 31 of the year in which the alterations and improvements are completed and may be approved by the tax assessor prior to certification of the subsequent tax roll.

(g) Any exemption under this section terminates upon the conveyance of the subject property, except for a conveyance or transfer to a member of the immediate family of the owner without consideration. For the purposes of this section, member of the immediate family of the owner includes the owners spouse, parents, children, grandchildren and brothers and sisters. Any exemption terminates when this property subject to exemption is no longer owner-occupied for residential purposes or if the original conditions and qualifications for the granting of the exemption no longer exist. A persons residence for the purpose of this section is his or her fixed and established domicile. The tax assessor may challenge a persons residency based upon the criteria established in chapter 1 of title 17 relating to residency for voting purposes.

(h) Any person aggrieved by a decision of the tax assessor pursuant to this section has the right to an appeal pursuant to the terms of this chapter to the city of Pawtucket board of tax review.

(i) Notwithstanding the grant of an exemption under this section, the property is still subject to any general revaluation on a city-wide basis. An owner of an owner-occupied dwelling is allowed one exemption under this section during each revaluation period.

(j) No exemption is granted for alterations and improvements made pursuant to a building permit issued prior to December 31, 1995.

(k) An exemption shall not be allowed if a building permit and/or zoning approval is granted after the alteration or improvement is made.
R.I. Gen. Laws § 44-21-2 — RI Code / Title 44 / Chapter 44-21 / Section 44-21-2
§ 44-21-2. Duty imposed  Apportionment between state and city or town.
Status: in_force

The duty upon all property sold by auction in the state and which is liable to duty is one-tenth of one percent (.1%), and inures one-eighth ( ) part of the duty to the use of the city or town in which sales are made and the remainder of the duty to the use of the state.
R.I. Gen. Laws § 44-5-9 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-9
§ 44-5-9. Deductions and penalties to insure prompt payment.
Status: in_force

Any city or town may provide for a deduction from the tax assessed against any person, if paid by an appointed time, or for the penalties by way of percentage on a tax, if not paid at the time appointed, not exceeding eighteen percent (18%) per annum, as it deems necessary to insure punctual payment; provided, that the city of Cranston may charge a penalty not exceeding twelve percent (12%) per annum.
R.I. Gen. Laws § 44-13-16 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-16
§ 44-13-16. Claim for refund  Hearing upon denial.
Status: in_force

(a) Any corporation 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 corporation has paid a tax in excess of the amount lawfully due, he or she shall allow a refund or permit a credit. If the tax administrator shall determine that the excess payment was made in good faith, the tax administrator may make the refund with interest at the annual rate provided by § 44-1-7.1 from the date of the excess payment.

(b) Any corporation 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 § 44-3-14 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-14
§ 44-3-14. Notice to tax assessor on conveyance of tax-exempt realty.
Status: in_force

Every firm, business, corporation, or other body which is by any special or general law, or by other means, exempted from the apportionment of any tax upon its real property, shall, within ninety (90) days of the execution of a contract of sale or deed or other form of conveyance, file with the assessor of the city or town, wherein the property is situated, a notification of the conveyance.
R.I. Gen. Laws § 44-6-8 — RI Code / Title 44 / Chapter 44-6 / Section 44-6-8
§ 44-6-8. Attachment and sale of city or town treasurers estate.
Status: in_force

The deputy sheriff shall immediately attach and take possession of all the real and personal estate of the city or town treasurer, and sell it at public auction in the same manner as in the case of a delinquent collector.
R.I. Gen. Laws § 44-3-24 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-24
§ 44-3-24. Reevaluation of real property  Adjustment of exemption upon.
Status: in_force

The city and town councils of the various cities and towns may provide, by ordinance, for the adjustment of the tax exemption for all persons entitled to it pursuant to this chapter in any year that the city or town has a real property reevaluation. The adjustment shall be made to reflect the same monetary savings that appeared on the property tax bill that existed for the year prior to reevaluation of the real property. If any provision of this section is held invalid, the remainder of this section and the application of its provisions shall not be affected by that invalidity.
R.I. Gen. Laws § 44-71-2 — RI Code / Title 44 / Chapter 44-71 / Section 44-71-2
§ 44-71-2. Findings and declarations.
Status: in_force

It is hereby found and declared that the state is facing significant housing challenges, which must be addressed for the welfare of the states residents. The purpose of the Rhode Island low-income housing tax credit established pursuant to this chapter is to increase the development and availability of affordable housing in the state.
R.I. Gen. Laws § 44-33-1 — RI Code / Title 44 / Chapter 44-33 / Section 44-33-1
§ 44-33-1. Short title.
Status: in_force

This chapter may be cited as the Property Tax Relief Act.