R.I. Gen. Laws § 44-5-13.16 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.16
§ 44-5-13.16. Cumberland  Assessment and taxation of new real estate construction.
Status: in_force

(a) Completed new construction of real estate in the town of Cumberland 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 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, to the assessment date immediately following and shall add the increment as prorated to the tax roll for the immediately preceding assessment date and shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

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

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

(f) Nothing in this section authorizes the collection of taxes twice 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 Cumberland.
R.I. Gen. Laws § 44-9-39 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-39
§ 44-9-39. Bar of persons notified of sale without foreclosure.
Status: in_force

Any person having a right of redemption or any other interest in the land conveyed or purporting to be conveyed under § 44-9-36 or 44-9-38, upon whom service of the notice of sale provided in § 44-9-36 has been made by registered or certified mail, who, prior to the sale, neither redeems the land nor brings proceedings to enjoin the sale, shall, upon the recording of the deed as required by § 44-9-36 or 44-9-38, be forever barred from raising any question concerning the validity of the title conveyed, and a statement contained in the treasurers deed that service has been made, naming the persons who were served by registered or certified mail, shall be prima facie evidence of service (Form 12).
R.I. Gen. Laws § 44-5-80 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-80
§ 44-5-80. Homestead exemption in the town of West Greenwich.
Status: in_force

(a) Notwithstanding any other provisions of the general or special laws to the contrary, the town council of the town of West Greenwich 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 town of West Greenwich and to grant homestead exemptions to the owner or owners of residential real estate in an amount not to exceed forty percent (40%) of the assessed value. The exemption only applies to property used exclusively for residential purposes, and improved with a dwelling containing less than five (5) units. In order to determine compliance with the homestead exemption as outlined in this section, the town council shall provide by ordinance rules and regulations governing eligibility for the exemption established by this section.

(b) In the event property granted an exemption under this section is sold or transferred during the year for which the exemption is claimed, the town council of the town of West Greenwich, 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 § 44-27-13 — RI Code / Title 44 / Chapter 44-27 / Section 44-27-13
§ 44-27-13. Severability.
Status: in_force

If any clause, sentence, paragraph, or part of this chapter is for any reason judged invalid by any court of competent jurisdiction, the judgment does not affect, impair, or invalidate the remainder of this chapter but is confined in its operation to the clause, sentence, paragraph, or part of this chapter directly involved in the controversy in which the judgment has been rendered.
R.I. Gen. Laws § 44-67-12 — RI Code / Title 44 / Chapter 44-67 / Section 44-67-12
§ 44-67-12. Rules and regulations.
Status: in_force

The tax administrator is authorized to promulgate rules and regulations to carry out the provisions, policies, and purposes of this chapter including, but not limited to, emergency rules and regulations pursuant to § 42-35-3(b).
R.I. Gen. Laws § 44-44-1 — RI Code / Title 44 / Chapter 44-44 / Section 44-44-1
§ 44-44-1. Purpose.
Status: in_force

This chapter is enacted to provide funding for the litter reduction and recycling program, created pursuant to chapter 15.1 of title 37, and the hard-to-dispose material  control and recycling program, created pursuant to chapter 15.1 of title 37.
R.I. Gen. Laws § 44-35-9 — RI Code / Title 44 / Chapter 44-35 / Section 44-35-9
§ 44-35-9. Severability.
Status: in_force

The invalidity of any section or sections or parts of any section or sections shall not affect the validity of the remainder of this chapter.
R.I. Gen. Laws § 44-66-1 — RI Code / Title 44 / Chapter 44-66 / Section 44-66-1
§ 44-66-1. Recognition of income from discharge of business indebtedness.
Status: in_force

For purposes of Rhode Island taxable income under Chapters 11, 14 and 30 of this title, the recognition of income from the discharge of business indebtedness deferred under the American Recovery and Reinvestment Act of 2009 for federal tax purposes, must be reported as a modification increasing federal income for Rhode Island tax purposes in the year it occurred. When claimed as income on a future federal tax return it may be reported as a modification decreasing federal income for Rhode Island tax purposes to the extent it had been added back.
R.I. Gen. Laws § 44-3-5 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-5
§ 44-3-5. Gold star parents exemption.
Status: in_force

(a) The property of every person whose son or daughter has served with the armed forces of the United States of America and has lost his or her life as a result of his or her service with the armed forces of the United States of America, providing the death was determined to be in the line of duty, shall be exempted from taxation to the amount of three thousand dollars ($3,000) in accordance with similar provisions of § 44-3-4 applying to honorably discharged veterans of the armed forces; provided, that there shall be but one exemption granted where both parents of the deceased son or daughter are living; provided:

(1) Cranston.

(2) Warren.

(3) Cumberland.

(4) North Providence.

(5) Smithfield.

(6) Westerly.

(7) Barrington.

(8) Jamestown.

(9) Lincoln.

(10) West Warwick.

(11) Narragansett.

(12) Tiverton.

(13) Charlestown.

(14) North Smithfield.

(15) North Kingstown.

(b) 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 § 44-9-13 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-13
§ 44-9-13. Entry by collector not required  Recording of tax sale list.
Status: in_force

(a) No entry upon the land by the collector shall be deemed necessary, but the collector in all cases of sales of real estate shall deliver to the clerks or recorders office a list of those properties sold at tax sale that the clerk or recorder shall record or post in the land evidence records for their city or town within five (5) business days after the sale of real estate. The recorded or posted list shall include the assessed owners name, the address of the property, and the assessors plat and lot, and the recorded or posted list shall be conclusive evidence of the facts stated in the list.

(b) No properties shall be sold at tax sale to any bidder who is delinquent in the paying of taxes or is an officer, more than ten percent (10%) shareholder or owner of a partnership or corporation or limited-liability company that is delinquent in the paying of taxes on any property located within the city or town in which the tax sale is held, unless the bidder has agreed to a written payment plan approved by the collector and is current on any and all payments required by the plan; provided, however, that no bidder shall be deemed to be delinquent for the purposes of this subsection if that bidder owes property taxes solely on properties wherein the right of redemption under § 44-9-25 has not yet been foreclosed. The collector may require a bidder or an authorized officer or partner of the bidder to execute an affidavit that the bidder is qualified under this provision.
R.I. Gen. Laws § 44-13-8 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-8
§ 44-13-8. Statements, returns, and rules and regulations.
Status: in_force

(a) Every corporation shall render statements, make returns, and comply with rules and regulations as the tax administrator, with the approval of the director of revenue, may from time to time prescribe.

(b) The tax administrator may, whenever in his or her judgment it is necessary, require any corporation, by notice served upon it, to make a return or render statements as the tax administrator deems necessary in determining the liability of any corporation to a tax under this chapter.
R.I. Gen. Laws § 44-14-17 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-17
§ 44-14-17. Exemption of intangible property and stock from taxation.
Status: in_force

The intangible property and the shares of stock of any banking institution liable to a tax under this chapter shall be exempt from taxation in this state.
R.I. Gen. Laws § 44-20-33 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-33
§ 44-20-33. Sale of contraband cigarettes, contraband other tobacco products, or contraband electronic nicotine-delivery systems products prohibited.
Status: in_force

No distributor shall sell, and no other person shall sell, offer for sale, display for sale, or possess with intent to sell any contraband other tobacco products without written record of the payment of tax imposed by this chapter, or contraband electronic nicotine-delivery system products without written record of the payment of tax imposed by this chapter, or contraband cigarettes, the packages or boxes of which do not bear stamps evidencing the payment of the tax imposed by this chapter.
R.I. Gen. Laws § 44-20-54 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-54
§ 44-20-54. Taxes and fees as debt to state.
Status: in_force

Any tax imposed under the provisions of this chapter, together with all license fees or charges, also become, from the time they are due and payable, a debt to the state of Rhode Island from the person or corporation liable for the payment of the tax, fees or charges.
R.I. Gen. Laws § 44-1-1 — RI Code / Title 44 / Chapter 44-1 / Section 44-1-1
§ 44-1-1. Tax administrator  Appointment.
Status: in_force

There shall be a tax administrator within the department of revenue appointed by the director of revenue with the approval of the governor.
R.I. Gen. Laws § 44-59-9 — RI Code / Title 44 / Chapter 44-59 / Section 44-59-9
§ 44-59-9. Seller and third party liability.
Status: in_force

(a) A certified service provider shall be the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the sellers agent, the certified service provider shall be liable for sales and use tax due each member state on all sales transactions it processes for the seller except as set out in this section. A seller that contracts with a certified service provider shall not be liable to the state for sales or use tax due on transactions processed by the certified service provider unless the seller misrepresented the type of items it sells or committed fraud. In the absence of probable cause to believe that the seller has committed fraud or made a material misrepresentation, the seller shall not be subject to audit on the transactions processed by the certified service provider. A seller shall be subject to audit for transactions not processed by the certified service provider. The member states acting jointly may perform a system check of the seller and review the sellers procedures to determine if the certified service providers system is functioning properly and the extent to which the sellers transactions are being processed by the certified service provider.

(b) A person that provides a certified automated system shall be responsible for the proper functioning of that system and shall be liable to the state for underpayments of tax attributable to errors in the functioning of the certified automated system. A seller that uses a certified automated system shall remain responsible and shall be liable to the state for reporting and remitting tax.

(c) A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system shall be liable for the failure of the system to meet the performance standard.
R.I. Gen. Laws § 44-13-5 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-5
§ 44-13-5. Deductions for merchandise sales and alternative fuel.
Status: in_force

(a) In the case of every corporation whose principal business is manufacturing, selling, and distributing to the public illuminating or heating gas, and upon which a tax is imposed under § 44-13-4(5), and in the case of every corporation upon which a tax is imposed under § 44-13-4(2), there shall be allowed as a deduction from the gross earnings from merchandise sales reported by that corporation in its gross earnings tax returns, the net invoice price plus the transportation cost of the merchandise.

(b) In the case of every corporation upon which a tax is imposed under § 44-13-4 there shall be allowed as a deduction from the gross earnings from sales reported by the corporation in its gross earnings tax returns, the total of gross earnings from the sale of alternative fuel as defined pursuant to the Energy Policy Act of 1992 (P.L. 102-486, Section 301 (42 U.S.C. § 13211)) when used as a separately metered motor fuel that powers a motor vehicle, from January 1, 1998, until December 31, 2007.
R.I. Gen. Laws § 44-51-8 — RI Code / Title 44 / Chapter 44-51 / Section 44-51-8
§ 44-51-8. Hearing by administrator on application.
Status: in_force

Any provider aggrieved by the action of the tax administrator in determining the amount of any assessment or penalty imposed under the provisions of this chapter may apply to the tax administrator, in writing, within thirty (30) days after the notice of the action is mailed to it, for a hearing relative to the assessment or penalty. The tax administrator shall fix a time and place for the hearing and shall notify the provider. Upon the hearing, the tax administrator shall correct manifest errors, if any, disclosed at the hearing and assess and collect the amount lawfully due together with any penalty or interest.
R.I. Gen. Laws § 44-71-11 — RI Code / Title 44 / Chapter 44-71 / Section 44-71-11
§ 44-71-11. Low-Income Housing Tax Credit Fund.
Status: in_force

There is hereby established at the department of housing a restricted account known as the low-income housing tax credit fund (the fund) in which all amounts appropriated for the program authorized in this chapter shall be deposited. The fund shall be used for the purpose of securing payment for the redemption of tax credits or for reimbursement to the state for tax credits applied against a taxpayers liability.
R.I. Gen. Laws § 44-19-21 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-21
§ 44-19-21. Taxes as debt to state  Lien on real estate.
Status: in_force

(a) The amount of any taxes, interest, and penalties imposed upon any taxpayer under the provisions of chapters 18 and 19 of this title is a debt due from the taxpayer to the state, is recoverable at law in the same manner as other debts, and until collected constitutes a lien upon all the real property of the taxpayer located in this state and the lien takes precedence over any other lien or encumbrance on the property except as provided in this section. The tax administrator may file a notice of the tax lien with the records of land evidence for the city or town where the property is located and it is the duty of the recorder of deeds or the city or town clerk having custody of those records to receive, file, and index the notice under the name of the taxpayer. Any of the preceding provisions of this section to the contrary notwithstanding, the lien imposed by this section is not valid with respect to property in any city or town as against any bona fide purchaser, mortgagee, or lessee, whose interest in the real property appears of record in that city or town prior to the time of filing of that notice of tax lien in that city or town.

(b) The notice of the tax lien filed shall be in writing; shall contain the name and last known address of the taxpayer, and shall state that the taxpayer is indebted to the state under chapters 18 and 19 of this title for which the tax administrator claims a lien; the notice does not need to describe the taxpayers property, or specify the amount of taxes owed, or the period of time covered by the delinquency. When the notice is filed in a city or town by the tax administrator, it, unless sooner discharged or released, also applies to property in the same city or town acquired by the taxpayer during a period of six (6) years from the date of filing and the filing does not need to be repeated for each successive delinquency of the taxpayer. The notice shall expire six (6) years from the date of filing unless renewed by again filing a notice on or before the expiration date. The tax administrator is obliged to discharge or release the notice of lien when the taxpayer is no longer delinquent in the payment of any of the taxes, interest, or penalties, whether incurred prior or subsequent to the date of filing of the notice, or upon request, following the expiration of the statutory lien period, as described in this subsection.

(c) For the filing of a notice of lien or discharge of lien, the recorder of deeds or the city or town clerk shall be paid out of any money appropriated for expenses of tax administration, a fee of one dollar and fifty cents ($1.50) for a completed entry.

(d) The authority granted in this section to the tax administrator to file a notice of lien shall not be held to repeal or amend in any other respect the provisions of § 44-19-30.
R.I. Gen. Laws § 44-3-16.1 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-16.1
§ 44-3-16.1. Portsmouth  Tax deferral for certain persons age sixty-five (65) and for persons with a disability.
Status: in_force

The town council of the town of Portsmouth may, by ordinance, provide a tax deferral program as follows:

(a) Definitions:

(1) Qualified senior for the purpose of this section means any person who shall satisfy the criteria in subsection (i)(A) or (B) or (C); and all of the criteria of subsections (ii)  (x) inclusive:

(i)(A) who is age sixty-five (65) or more if single or widowed;

(B) who, if married, at least one taxpayer who has attained age sixty-five (65) as long as the taxpayers spouse is at least fifty (50) years of age;

(C) who, if widowed, over age fifty (50) whose spouse was at least age sixty-five (65) prior to death and either spouse was a participant under this ordinance prior to death;

(ii) whose home is a single family home (condominium ownership not eligible);

(iii) whose Portsmouth home is the taxpayers principal residence and that of the spouse (if living);

(iv) who is a resident of the State of Rhode Island for income tax purposes, as is the spouse (if living);

(v) who is not a registered voter of any other city, town or political subdivision of Rhode Island or any other state, nor is the spouse (if living);

(vi) who has resided in the principal residence for the past seven (7) years, as has the spouse (if living);

(vii) whose real estate tax previously billed is not delinquent by more than four (4) quarters;

(viii) who would otherwise qualify but has been forced to relocate residence through no fault of the taxpayer (e.g., in cases of fire, natural disaster or taking of property by eminent domain by a state or local government);

(ix) whose real estate tax bill is more than ten percent (10%) of the total income of the taxpayer, or, if living, of both spouses. Total income means the total of adjusted gross income per US individual income tax return, Form 1040, 1040-A (or the like) plus non taxable income such as non-taxed social security benefits, welfare benefits, child support receipts, municipal bond interest receipts and other non-taxable items of income;

(x) who completes the application process and who attests that the individual meets, or, if living, both spouses meet all of the qualifications as outlined above.

(2) Person with a disability for the purpose of this section means a person with a disability as defined in Rhode Island General Laws subsection 42-87-1(7)(i) and all of the criteria of subsection (i)  (ix) include:

(i) whose home is a single family home (condominium ownership not eligible)

(ii) whose Portsmouth home is the taxpayers principal residence and that of the spouse (if living);

(iii) who is a resident of the State of Rhode Island for income tax purposes, as is the spouse (if living);

(iv) who is not a registered voter of any other city, town or political subdivision of Rhode Island or any other state, nor is the spouse (if living);

(v) who has resided in the principal residence for the past seven (7) years, as has the spouse (if living);

(vi) whose real estate tax previously billed is not delinquent by more than four (4) quarters;

(vii) who would otherwise qualify by has been forced to relocate residence through no fault of the taxpayer (e.g. in cases of fire, natural disaster or taking of property by eminent domain by a state or local government);

(viii) whose real estate tax bill is more than ten percent (10%) of the total income of the taxpayer, or, if living, of both spouses. Total income means the total of adjusted gross income per U.S. individual income tax return, form 1040, 1040-A (or the like) plus non taxable income such as non-taxed social security benefits, welfare benefits, child support receipts, municipal bond interest receipts and other non-taxable items of income;

(ix) who completes the application process and who attests that the individual meets, or, if living, both spouses meet all of the qualifications as outlined above.

(3) Deferred Amount for the purpose of this section means the amount of tax that would otherwise be due and payable if the applicant did not qualify under this program.

(4) Disqualifying Event for the purpose of this section means to include any and all of the following:

(i) Sale of the property;

(ii) Transfer of the property to a family member without life tenancy;

(iii) The point in time when the property ceases to be the taxpayers principal residence;

(iv) Written request by the applicant to be removed from the program; or

(v) Any property whose square footage living space is increased since application and acceptance under this ordinance.

(b)(1) Upon proper application, approved by the administrator or his/her designee, the deferred amount will be deferred, with interest to be set by the Portsmouth town council, until the occurrence of a disqualifying event.

(2) A deferral under this ordinance shall not be disallowed if the owner applicant has only a life estate in the property or if the property is in the name of a parent or one or more children or in a trust for the benefit of the otherwise qualified resident and the owners submit an affidavit that the qualified resident is the principal owner or present beneficiary and title is held in that manner for estate planning purposes only.

(3) A deferral is not allowed for any improvement for outbuildings such as garages or storage sheds, attached or not, to the principal residence once application and acceptance into the tax freeze program occurs.

(c) Application Process:

(1) The taxpayer shall initially apply for eligibility in the tax stabilization program between the dates of November 1 through December 31, for taxes assessed December 31 of that year. After initial approval, the taxpayer must sign each year thereafter a statement attesting to the fact that the taxpayer and the spouse continue to qualify under the ordinance provisions.

(2) Participation is optional at the taxpayers option.

(3) Failure to file subsequent statements of eligibility; or the occurrence of a disqualifying event of a temporary nature; or the elimination of a disqualifying event that no longer applies, shall require re-entry into the program and full reapplication and recertification, and shall nullify any deferral for the tax year in which the disqualifying event occurred, and past deferred amounts shall be due under subsection (e). In such case, the tax shall be calculated as of the year of re-entry into the program.

(d) Recording of deferral; Lien:

(1) All properties subject to the deferral program will have the deferral registered and recorded with the Portsmouth town clerk. Normal recording fees will apply.

(2) All taxes deferred shall constitute a lien on the real estate for which the deferment was granted until paid in accordance with the provisions ordinance.

(e) Payment of deferral:

(1) All deferrals must be paid in full within six (6) months of a disqualifying event in the case of a death of the legal owner of the property, at closing and conveyance in the event of a sale and within three (3) months of any other disqualifying event.

(2) Failure to report the disqualifying event, and/or to pay the deferral tax when due, will carry a maximum penalty of one hundred dollars ($100) per month, or portion thereof, and applicable interest on the currently assessed tax. Interest will be assessed and due in the same manner as other past due tax receivables and will apply to all amounts previously deferred as well as current amounts due.

(f) Appeal:

Appeals of all decisions as to the application, administration, eligibility or other matter relating to this ordinance shall be made in writing according to law.

(g) Severability: If any provision of this chapter or the application thereof to any person or circumstances is held invalid, such invalidity shall not affect other provisions or applications of the chapter, which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are declared to be severable.

(h) The purpose of this section is to enable the town of Portsmouth to provide tax stabilization for those residents with a disability or those residents over the age of sixty-five (65). The provisions of this section are in addition to, and not in lieu of the provisions of §44-3-32.
R.I. Gen. Laws § 44-35-8 — RI Code / Title 44 / Chapter 44-35 / Section 44-35-8
§ 44-35-8. Publication of proposal to amend town and city budget.
Status: in_force

At least ten (10) calendar days prior to formal action taken by a town or city to amend its adopted budget when the amendment would result in an accumulated increase in total property tax expenditures of five percent (5%), the chief elected official shall cause to be published in a newspaper of general circulation a notice of a proposal to amend the town or city budget. The notice shall contain a summary of the proposed amendment stating the purpose of the proposed expenditures and the impact the amendment is estimated to have on property taxes. The notice shall be in a form approved by the director of the department of revenue and it shall constitute a notice of public hearing.
R.I. Gen. Laws § 44-3-32 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-32
§ 44-3-32. Portsmouth  Tax exemption for the elderly.
Status: in_force

(a) The town council of the town of Portsmouth may provide an ordinance for exemptions, partial or total, from taxation on parcels of real property located in the town which, as of the date of assessment, are owned and occupied wholly or partially as dwellings by persons who are citizens and residents of the town and who have attained the age of sixty-five (65) years. Each exemption is in the form of a credit against the taxes assessed on the real property. The amount of the credit with respect to each person is based on the annual income of that person. The maximum income for which each stated credit amount shall be allowed is set by the town council by resolution in January of each year provided that income includes the aggregate income of the person and all other persons residing with him or her; provided further, that income is computed on a calendar-year basis and includes all income of every nature and description, whether or not taxable, and whether earned or unearned, and includes but is not limited to dividends, interest, gross rents, gains, gifts, pensions, all types of compensation, and social security and veterans benefits. Only one exemption shall be allowed with respect to any one building; provided, that the exemption shall be allowed for single or multiple family dwellings and other buildings so long as the person resides in the dwelling. The exemption shall not be allowed unless the person entitled to it has presented to the tax assessor on or before June 1 of each year for which the exemption is sought an application for the exemption and due evidence that he or she is entitled to it, including, for example but not by way of limitation, certified birth records, voter registration records, and statements of annual income sworn or affirmed by the applicant before a person qualified to administer oaths. Such information shall be kept confidential by the tax assessor.

(b) Each exemption terminates immediately:

(1) Upon the alienation of the real property;

(2) In the event the person ceases to occupy the real property as his or her dwelling; or

(3) Upon the death of the person.
R.I. Gen. Laws § 44-65-2 — RI Code / Title 44 / Chapter 44-65 / Section 44-65-2
§ 44-65-2. Definitions.
Status: in_force

The following words and phrases as used in this chapter have the following meaning:

(1) Administrator means the tax administrator within the department of administration.

(2) Gross patient revenue means the gross amount received on a cash basis by a provider from all income derived from the provision of imaging services to patients. Charitable contributions, fundraising proceeds, and endowment support shall not be considered as gross patient revenue.

(3) Imaging services means and includes all the professional and technical components of x-ray, ultrasound (including echocardiography), computed tomography (CT), magnetic resonance imaging (MRI), positron emission tomography (PET), positron emission tomography/computed tomography (PET/CT), general nuclear medicine, and bone densitometry procedures.

(4) Net patient services revenue means the charges related to patient care services less (i) charges attributable to charity care, (ii) bad debt expenses, and (iii) contractual allowances.

(5) Person means any individual, corporation, company, association, partnership, joint stock association, and the legal successor thereof.

(6) Provider means any person who furnishes imaging services for the purposes of patient diagnosis, assessment or treatment, excluding any person licensed as a hospital or a rehabilitation hospital center or a not-for-profit organization ambulatory care facility, pursuant to the provisions of chapter 17 of title 23 of the Rhode Island general laws, as amended or not performing more than two hundred (200) radiological procedures per month. Further, the term provider shall not apply to any person subject to the provisions of chapter 64 of title 44 or to any person licensed in the state of Rhode Island as a dentist or a podiatrist or a veterinarian.

(7) Surcharge means the assessment imposed upon net patient revenue pursuant to this chapter.
R.I. Gen. Laws § 44-9-37 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-37
§ 44-9-37. Surplus proceeds from sale without foreclosure.
Status: in_force

If the amount received from the sale is more than the taxes, interest and charges, and subsequent taxes and assessments, on all land included in the sale, together with the expenses of the sale, the balance shall be deposited with the city or town treasurer to be paid to the person entitled to it if demanded within five (5) years, otherwise it shall enure to the city or town. If the surplus results from the sale of several parcels for a lump sum, it shall be held for the several owners in proportion to the prices at which the several parcels were originally assessed by the city or town.
R.I. Gen. Laws § 44-11-7.1 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-7.1
§ 44-11-7.1. Limitations on assessment.
Status: in_force

(a) General. Except as provided in this section, the amount of the Rhode Island corporate income tax shall be assessed within three (3) years after the return was filed, whether or not the return was filed on or after the prescribed date. For this purpose, a tax return filed before the due date shall be considered as filed on the due date.

(b) Exceptions.

(1) The tax may be assessed at any time if:

(i) No return is filed.

(ii) A false or fraudulent return is filed with intent to avoid tax.

(2) Where, before the expiration of the time prescribed in this section for the assessment of tax, or before the time as extended, both the tax administrator and the taxpayer have consented, in writing, to its assessment after that time, the tax may be assessed at any time prior to the expiration of the agreed upon period.

(3) If a taxpayers deficiency is attributable to an excessive net operating loss carryback allowance, it may be assessed at any time that a deficiency for the taxable year of the loss may be assessed.

(4) An erroneous refund shall be considered to create an underpayment of tax on the date made. An assessment of a deficiency arising out of an erroneous refund may be made at any time within three (3) years thereafter, or at any time if it appears that any part of the refund was induced by fraud or misrepresentation of a material fact.

(c) Notwithstanding the provisions of this section, the tax may be assessed at any time within six (6) years after the return was filed if a taxpayer omits from its Rhode Island income an amount properly includable therein that is in excess of twenty-five percent (25%) of the amount of Rhode Island income stated in the return. For this purpose there shall not be taken into account any amount that is omitted in the return if the amount is disclosed in the return, or in a statement attached to the return, in a manner adequate to apprise the tax administrator of the nature and amount of the item.

(d) The running of the period of limitations on assessment or collection of the tax or other amount, or of a transferees liability, shall, after the mailing of a notice of deficiency, be suspended for any period during which the tax administrator is prohibited from making the assessment or from collecting by levy, and for sixty (60) days thereafter.

(e) No period of limitations specified in any other law shall apply to the assessment or collection of Rhode Island corporate income tax. Under no circumstances shall the tax administrator issue any notice of deficiency determination for Rhode Island business corporation tax due and payable more than ten (10) years after the date upon which the return was filed, nor shall the tax administrator commence any collection action for any business corporation tax due and payable unless the collection action is commenced within ten (10) years after a notice of deficiency determination became a final collectible assessment; provided however, that the tax administrator may renew a statutory lien that was initially filed within the ten-year (10) period for collection actions. Both of the aforementioned ten-year (10) periods are tolled for any period of time the taxpayer is in federal bankruptcy or state receivership proceedings. Collection action refers to any activity undertaken by the division of taxation to collect on any state tax liabilities that are final, due, and payable under Rhode Island law. Collection action may include, but is not limited to, any civil action involving a liability owed under this chapter.

(f) The ten-year (10) limitation shall not apply to the renewal or continuation of the states attempt to collect a liability that became final, due, and payable within the ten-year (10) limitation periods set forth in this section.
R.I. Gen. Laws § 44-9-40 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-40
§ 44-9-40. Petition to establish title based on sale without foreclosure.
Status: in_force

The holder of a title acquired under § 44-9-36 or 44-9-38 may file in the superior court a petition to establish his or her title by requiring all persons who would have an interest in the land involved, except for either the petitioners title or his or her claim of title originating under § 44-9-36 or 44-9-38, to show cause why they should not bring an action to try any claim or claims which they may have adverse to the petitioners title arising out of the tax proceedings upon which the title was based. The petition shall set forth on oath the petitioners source of title, giving a reference to the place, book, and page of record of the deed under § 44-9-36 or 44-9-38 upon which the petitioner relies, the description of the land involved which appeared in the tax deed upon which the deed under § 44-9-36 or 44-9-38 was based, the names of all persons known to the petitioner, and other facts as may be necessary for the information of the court; but the petitioner need not allege in the petition nor show during the hearing any error or irregularity in the tax proceedings upon which the title depends or any other defect in the title. The petition shall be in the alternative praying that the persons be ordered to show cause why they should not bring action to try the claim or claims or, if the persons do not appear within the time fixed or, having appeared, disobey the lawful order of the court to try their claim or claims, that the court enter a decree that they be forever barred from having or enforcing any claim or claims adversely to the petitioner, his or her heirs or assigns, in the land described (Form 15).
R.I. Gen. Laws § 44-70-1 — RI Code / Title 44 / Chapter 44-70 / Section 44-70-1
§ 44-70-1. Definitions.
Status: in_force

(a) As used in this chapter, the following words shall, unless the context clearly requires otherwise, have the following meanings:

(1) Administrator' means the state tax administrator in the department of revenue as set forth in chapter 1 of title 44.

(2) Cannabis, marijuana establishment, marijuana paraphernalia, marijuana products' and marijuana retailer', shall have the same meaning as defined in chapter 28.11 of title 21.

(3) Cannabis control commission means the entity established as set forth in chapter 28.11 of title 21.

(4) Local cannabis excise tax means the tax set forth in § 44-70-3.

(5) State cannabis excise tax means the tax set forth in § 44-70-2.
R.I. Gen. Laws § 44-5-13.10 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.10
§ 44-5-13.10. Hopkinton  Assessment and taxation of new real estate construction.
Status: in_force

(a) Completed new construction of real estate in the town of Hopkinton completed after any assessment date is liable for the payment of municipal taxes thirty (30) days after the date the certificate of occupancy is issued or the date on which the new construction is first used for the purpose for which it was constructed, whichever is earlier, prorated for the assessment year in which the new construction is completed. The prorated tax is computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction, on the date the property becomes liable for the prorated tax in accordance with this section.

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

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

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

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

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

(g) This section applies only to taxes levied and property assessed in the town of Hopkinton.
R.I. Gen. Laws § 44-57-8 — RI Code / Title 44 / Chapter 44-57 / Section 44-57-8
§ 44-57-8. Contractor Certification.
Status: in_force

(a) When the state energy office finds that each sale and installation of a renewable energy system can meet the standards adopted under the provisions of this chapter without requiring a system certification, the state energy office may issue a contractor certification to a contractor. A contractor certification may be required for tax credit eligibility of a specific renewable energy system if the office determines that this will improve installation quality and program efficiency. A contractor certification shall apply only to the specific products, plans, specifications, and installations and operation procedures approved by the state energy office in the contractors certification.

(b) Application for a contractor certification shall be made, in writing, on a form provided by the state energy office. The application shall contain:

(1) A statement that the solar dealer and/or solar contractor is registered and in good standing with the contractors registration board and has any license, bonding insurance, and permit that is required by the contractors registration board for the sale, construction, and installation of renewable energy systems;

(2) A description of the renewable energy system, including at least the material, equipment and mechanism used in the device, operating procedures, freeze protection method, method of indicating flow or temperature, sizing and siting method, and installation procedure;

(3) The addresses of three (3) installations of the systems installed by the applicant that the state energy office may inspect;

(4) The range of installed costs of the device;

(5) Names and addresses of all retail outlets, partners, and investors in the business, officers, licensed plumbers, license;

(6) Sample copies of sales contracts, including any warranty provisions; and

(7) Any other information that the state energy office determines is needed.

(c) The holder of a contractor certification shall notify the state energy office within ten (10) days if changes are made in any of the information in the contractor certification application.

(d) The holder of a contractor certification shall provide the owner of the renewable energy system with a copy of their contractors certification, their building contractors registration number, a copy of consumer information published by the state energy office, an operating manual, and a statement of the reasonably expected annual energy savings of the renewable energy system. The contractor shall provide the state energy office with a copy of each signed verification form.

(e) The state energy office may reject any application if the renewable energy system does not comply with the provisions of this chapter. The state energy office shall explain all rejected applications in writing. Approved requests for lesser costs than claimed by the applicant will also include written reasons.

(f) Any system that is not the same as the system or systems for which a contractor certification has been issued shall require a system certification application.

(g) Contractor certificates must be renewed annually. Renewal forms shall be available, upon request, through the state energy office.
R.I. Gen. Laws § 44-3-3.1 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-3.1
§ 44-3-3.1. Exemption of office equipment used for manufacturing or commercial purposes.
Status: in_force

(a) The city or town council of any municipality may by ordinance wholly or partially exempt from taxation for a period of up to twenty-five (25) years any items of office equipment, which include, but are not limited to, computers, telephone equipment, and any other items of personal property used in an office and/or any leasehold improvements which are not exempt and are used for manufacturing or commercial purposes and may by ordinance establish the procedures for taxpayers to avail themselves of the benefit of any exemption permitted under this section.

(b) Nothing in this section shall be deemed to permit the exemption provided in this section to be available to any manufacturing or commercial business relocating from one city or town within the state to another.
R.I. Gen. Laws § 44-15-11 — RI Code / Title 44 / Chapter 44-15 / Section 44-15-11
§ 44-15-11. Penalty for violations by banks.
Status: in_force

Whenever any banking institution or credit union delivers or discloses or causes to be delivered or disclosed to the tax administrator any false or fraudulent return, account, or statement, with intent to defeat or evade any tax imposed under this chapter, or being summoned to appear to testify or to appear and produce books as required under this chapter, neglects to appear or to produce books, the banking institution shall be fined not exceeding ten thousand dollars ($10,000).
R.I. Gen. Laws § 44-5-13.14 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.14
§ 44-5-13.14. Portsmouth  Reduction in assessed value of real estate upon removal of damaged buildings.
Status: in_force

(a) Whenever a building is damaged as to require total reconstruction before it may be used for any purpose related to its use prior to the damage and following which, the owner provides for complete 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 the assessment shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value of the building so damaged, demolished, and 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) This section is not applicable in the event of natural disasters such as, but not limited to, erosion or demolition resulting from floods or hurricanes.

(d) This section applies only to assessments and taxes in the town of Portsmouth.
R.I. Gen. Laws § 44-35-2 — RI Code / Title 44 / Chapter 44-35 / Section 44-35-2
§ 44-35-2. Purpose.
Status: in_force

The purpose of this chapter is to:

(1) Establish a procedure under which towns and cities may levy property taxes;

(2) Provide for full disclosure of the effect of rate and base changes on property tax revenues;

(3) Establish a procedure for public hearings on proposed budgets;

(4) Require municipalities to adopt a balanced budget; and

(5) Provide for fiscal oversight of municipalities incurring an operating deficit or an accumulated deficit in the preceding fiscal year.
R.I. Gen. Laws § 44-72-10 — RI Code / Title 44 / Chapter 44-72 / Section 44-72-10
§ 44-72-10. Claims for refund  Hearing upon denial.
Status: in_force

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

(b) Any taxpayer whose claim for refund has been denied may, within thirty (30) days from the date of the mailing by the administrator of the notice of the decision, request a hearing and the administrator shall, as soon as practicable, set a time and place for the hearing and shall notify the taxpayer.
R.I. Gen. Laws § 44-2-3 — RI Code / Title 44 / Chapter 44-2 / Section 44-2-3
§ 44-2-3. Penalty for violations or neglect of duty by tax officials.
Status: in_force

Every officer who neglects or refuses to perform any duty imposed on the officer in this title, or who does not comply with the provisions in this title, or who in any wise knowingly violates any provisions in this title, shall be imprisoned not exceeding one year or fined not exceeding five hundred dollars ($500), which fine, if it is a state tax, shall be paid into the state treasury, or if a town tax, into the town treasury, or if a fire corporation tax, into the fire corporation treasury.
R.I. Gen. Laws § 44-19-38 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-38
§ 44-19-38. Remedy not exclusive.
Status: in_force

The provisions of §§ 44-19-35, 44-19-36, and 44-19-37 are not exclusive, and are in addition to all other remedies, which the tax administrator may employ in the enforcement and collection of taxes.
R.I. Gen. Laws § 44-7-19 — RI Code / Title 44 / Chapter 44-7 / Section 44-7-19
§ 44-7-19. Action by co-tenant for contribution to tax.
Status: in_force

A tenant in common or a joint tenant who pays the entire tax assessed for property held in common, or jointly, may recover from his co-tenants jointly or severally the proportion of the tax payable by the co-tenants in an action of the case.
R.I. Gen. Laws § 44-44-13 — RI Code / Title 44 / Chapter 44-44 / Section 44-44-13
§ 44-44-13. Contingency provision.
Status: in_force

The provisions of this chapter shall become null and void, and the tax imposed under this chapter shall terminate, if federal or state legislation is enacted which requires a deposit on beverage containers.
R.I. Gen. Laws § 44-18-19.1 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-19.1
§ 44-18-19.1. Direct Pay Permit.
Status: in_force

(a) A business that regularly purchases goods and services for use both within and outside this state may, at its option, apply to the tax administrator for a direct pay permit. The holder of a direct pay permit shall be authorized to make payment of sales and use tax on purchases of goods and services directly to the division of taxation in lieu of payment to the seller. Said permit shall be valid for a twenty-four (24) month period subject to renewal.

(b) The issuance of a direct pay permit is subject to the discretion of the tax administrator. Prior to issuance of said permit the tax administrator must be satisfied that such an action shall not jeopardize the collection of tax.

(c) The tax administrator shall publish regulations regarding the conditions upon which a direct pay permit shall issue.
R.I. Gen. Laws § 44-9-8.3 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-8.3
§ 44-9-8.3. Sale of owner-occupied residential property to housing agency.
Status: in_force

(a) Where the property subject to tax sale is owner-occupied residential and contains three (3) or less units, the Rhode Island Housing and Mortgage Finance Corporation shall have a right of first refusal to acquire the tax lien at tax sale, and may assist the owner to discharge the lien or take title and acquire the property in its own name pursuant to regulations to be developed by the corporation, consistent with its purposes. The corporation shall notify the collector of its intention to exercise this right by the later of: (i) thirty (30) days from its receipt of the certified mail notice set forth in § 44-9-10; or (ii) ten (10) days before the date of sale or any adjournment of the sale. Failure of the corporation to notify the collector as provided herein shall extinguish the right of first refusal provided in this section.

(b) There shall be an advisory board consisting of six (6) members: one person appointed by the Rhode Island League of Cities and Towns; one person appointed by the Consumer Credit Counseling Services of Rhode Island; one person appointed by Rhode Island Legal Services; one person appointed by the Housing Network of Rhode Island, one appointed by the Urban League of Rhode Island and one appointed by the Center for Hispanic Policy and Advocacy. The advisory committee shall provide advice and recommendations to the governing board of the Rhode Island Housing and Mortgage Finance Corporation regarding that corporations activities under this section. The members of the advisory board shall receive no compensation for the performance of their duties, but may be reimbursed for reasonable expenses incurred in carrying out their duties.
R.I. Gen. Laws § 44-5-13.27 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.27
§ 44-5-13.27. Tiverton  Assessment and taxation of new real estate construction and subdivision of land.
Status: in_force

(a) Completed new construction of real estate in the town of Tiverton 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. Parcels created by a recorded final plan after the assessment date will be assessed and prorated as of the recording of those lots. 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. The planning boards administrative officer shall notify the assessor within ten (10) days of the recording of new subdivisions of land.

(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 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, 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. Not later than ninety (90) days after receipt by the assessor of notice from the administrative officer of the recorded subdivision of land, the assessor shall determine the increment by which the assessment for the new lot or lots exceeds the assessment of the subdivided lot as of the last assessment date. The assessor shall prorate that amount from the date of recording 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 thirty (30) days, notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

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

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

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

(g) This section applies only to taxes levied and property assessed in the town of Tiverton.
R.I. Gen. Laws § 44-20-12.2 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-12.2
§ 44-20-12.2. Prohibited acts  Penalty.
Status: in_force

(a) No person or other legal entity shall sell or distribute in the state; acquire, hold, own, possess, or transport for sale or distribution in this state; or import, or cause to be imported, into the state for sale or distribution in this state; nor shall tax stamps be affixed to any cigarette package:

(1) That bears any label or notice prescribed by the United States Department of Treasury to identify cigarettes exempt from tax by the United States pursuant to section 5704 of title 26 of the United States Code, 26 U.S.C. § 5704(b) (concerning cigarettes intended for shipment to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States), or for consumption beyond the jurisdiction of the internal revenue laws of the United States, including any notice or label described in section 44.185 of title 27 of the Code of Federal Regulations, 27 C.F.R. § 44.185;

(2) That is not labeled in conformity with the provisions of the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. § 1331 et seq., or any other federal requirement for the placement of labels, warnings, and other information applicable to cigarette packages intended for domestic consumption;

(3) The packaging of which has been modified or altered by a person other than the original manufacturer of the cigarettes, including by the placement of a sticker to cover information on the package. For purposes of this subsection, a cigarette package shall not be construed to have been modified or altered by a person other than the manufacturer if the most recent modification to, or alteration of, the package was by the manufacturer or by a person authorized by the manufacturer;

(4) Imported into the United States in violation of 26 U.S.C. § 5754 or any other federal law, or implementing federal regulations;

(5) That the person otherwise knows, or has reason to know, the manufacturer did not intend to be sold, distributed, or used in the United States; or

(6) That has not been submitted to the secretary of the U.S. Department of Health and Human Services the list or lists of the ingredients added to tobacco in the manufacture of those cigarettes required by the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. § 1335a.

(b) The tax administrator is authorized to obtain and exchange information with the United States Customs Service for the purpose of enforcing this section.

(c) Any person who or that affixes or distributes a tax stamp in violation of this section shall be fined not more than ten thousand dollars ($10,000) for the first offense, and for each subsequent offense shall be fined not more than twenty thousand dollars ($20,000), or be imprisoned not more than five (5) years, or be both fined and imprisoned.

(d) Any cigarettes found in violation of this section shall be declared to be contraband goods and may be seized by the tax administrator, or his or her agents, or by any sheriff, or his or her deputy, or any police officer, without a warrant. The tax administrator may promulgate rules and regulations for the destruction of contraband goods pursuant to this section, including the administrators right to allow the true holder of the trademark rights in a cigarette brand to inspect contraband cigarettes prior to their destruction.

(e) The prohibitions of this section do not apply to:

(1) Tobacco products that are allowed to be imported or brought into the United States free of tax and duty under subsection IV of chapter 98 of the harmonized tariff schedule of the United States (see 19 U.S.C. § 1202); or

(2) Tobacco products in excess of the amounts described in subdivision (1) of this subsection if the excess amounts are voluntarily abandoned to the tax administrator at the time of entry, but only if the tobacco products were imported or brought into the United States for personal use and not with intent to defraud the United States or any state.

(f) If any part or provision of this section, or the application of any part to any person or circumstance is held invalid, the remainder of the section, including the application of that part or provision to other persons or circumstances, shall not be affected by that invalidity and shall continue in full force and effect. To this end, the provisions of this section are severable.
R.I. Gen. Laws § 44-13-13.1 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-13.1
§ 44-13-13.1. Personal property tax  Application of aggrieved party for hearing.
Status: in_force

Any company aggrieved by any action in determining the amount of any tax or assessment imposed by the provisions of § 44-13-13 may apply in writing to the tax administrator within thirty (30) days of the mailing of the notice of tax or assessment for a hearing in accordance with chapter 35 of title 42; provided, that the request shall not be valid unless the tax or assessment as set forth in the notice has been paid.
R.I. Gen. Laws § 44-23-14 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-14
§ 44-23-14. Discharge of lien on real estate  Liability of heir or devisee.
Status: in_force

The lien imposed under § 44-23-13 upon any real estate or separate parcel of real estate may be discharged by the payment of all taxes due and to become due upon the real estate or separate parcel, or by an order of the tax administrator transferring the lien to other real estate owned by the person to whom the real estate or separate parcel of the real estate passes, or by the acceptance of the surety for the payment of taxes which the tax administrator may approve. The heir, devisee, or other donee is personally liable for the tax on the real estate, as well as the executor, administrator, or trustee; and if the executor, administrator, or trustee pays the tax he or she shall, unless the tax is made an expense of administration by the will or other instrument of the decedent, have the right to recover the tax from the heir, devisee, or other donee of the real estate.
R.I. Gen. Laws § 44-52-2 — RI Code / Title 44 / Chapter 44-52 / Section 44-52-2
§ 44-52-2. Definitions. [Contingent repeal  See notes following § 44-52-1.]
Status: in_force

Except where the context otherwise requires, the following words and phrases as used in this chapter have the following meaning:

(1) Administrator means the tax administrator.

(2) Gross patient revenue means the gross amount received on a cash basis by the provider from all patient care or laboratory services and other gross operating income. Charitable contributions, fund raising proceeds, and endowment support shall not be considered as gross patient revenue.

(3) Person means any individual, corporation, company, association, partnership, joint stock association, and the legal successor thereof.

(4) Provider means a licensed facility or operator, including a government facility or operator, subject to a provider assessment under this chapter.

(5) Provider assessment means the assessment imposed upon gross patient revenue pursuant to this chapter.
R.I. Gen. Laws § 44-27-8 — RI Code / Title 44 / Chapter 44-27 / Section 44-27-8
§ 44-27-8. Availability of current values  Duties of the department of revenue.
Status: in_force

The department of revenue shall annually publish all information, which it collects that relates to land values for different types of farm, forest, or open space lands. This information shall be made available to local assessors.
R.I. Gen. Laws § 44-5-62 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-62
§ 44-5-62. Cranston  Homestead exemption.
Status: in_force

(a) The city council of the city of Cranston is authorized to annually fix the amount, if any, of a homestead exemption with respect to assessed value from local taxation on taxable real property used for residential purposes or mixed purposes, defined as a combination of residential and commercial uses, in the city of Cranston and to grant homestead exemptions to the owner or owners of residential real estate or combination residential and commercial real estate in an amount not to exceed thirty percent (30%) of the assessed value. The exemption only applies to property used exclusively for residential purposes, and improved with a dwelling containing less than five (5) units or real property used for a combination of residential and commercial uses. When real property is used for mixed purposes, the percentage of the assessed value shall be a pro rated amount. That pro rated amount is the percentage of square feet used for residential purposes multiplied by thirty percent (30%). In order to determine compliance with the homestead exemption as outlined in this subsection, the city council shall provide, by resolution or ordinance, rules and regulations governing eligibility for the exemption established by this section.

(b) The city council of the city of Cranston may provide for a proration of the homestead exemption in cases where title to property passes from those not entitled to the exemption to those who are entitled to claim the exemption.
R.I. Gen. Laws § 44-5-58 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-58
§ 44-5-58. North Providence  Property tax classification  Duties of assessor.
Status: in_force

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

(b) The assessor has the authority to apply different rates of taxation against class one, class two, class three and class four property to determine the tax due and payable on the property; provided, that the rate of taxation is uniform within each class.
R.I. Gen. Laws § 44-46-5 — RI Code / Title 44 / Chapter 44-46 / Section 44-46-5
§ 44-46-5. Accounting.
Status: in_force

An itemized accounting of the costs and an affidavit attesting to the facts shall be furnished by the claimant taxpayer to the division of taxation.
R.I. Gen. Laws § 44-20-50 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-50
§ 44-20-50. Administration  Forms  Rules and regulations.
Status: in_force

The administration of this chapter is vested in the tax administrator and all forms necessary and proper for the enforcement of this chapter are prescribed and may be furnished by the tax administrator. The tax administrator may prescribe regulations and rulings, not inconsistent with law, to carry into effect the provisions of this chapter, which regulations and rulings, when reasonably designed to carry out the intent and purpose of this chapter, are prima facie evidence of its proper interpretation.
R.I. Gen. Laws § 44-64-1 — RI Code / Title 44 / Chapter 44-64 / Section 44-64-1
§ 44-64-1. Short title.
Status: in_force

This chapter shall be known as The Outpatient Health Care Facility Surcharge Act.
R.I. Gen. Laws § 44-9-22 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-22
§ 44-9-22. Proceedings as to low value lands unaffected by redemption provisions.
Status: in_force

Nothing in §§ 44-9-19  44-9-21 nor in §§ 44-9-25  44-9-33 shall be construed to prevent the title of a person or a city or town purchasing land at a sale under §§ 44-9-36  44-9-38 from becoming absolute without any foreclosure proceedings under these sections.
R.I. Gen. Laws § 44-20-38 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-38
§ 44-20-38. Hearing on cigarettes seized.
Status: in_force

When any cigarettes are seized under the provisions of § 44-20-37, any person claiming an interest in the cigarettes may make written application to the tax administrator for a hearing, stating his or her interest in the cigarettes and his or her reasons why they should not be forfeited. Further proceedings on the application for a hearing are taken as provided in §§ 44-20-47 and 44-20-48. No destruction of any cigarettes under the provisions of § 44-20-37 shall be carried out while an application for a hearing is pending before the tax administrator, but the pendency of an appeal under the provisions of § 44-20-48 shall not prevent the destruction unless the appellant posts a satisfactory bond, with surety, in an amount double the estimated value of the cigarettes, conditioned upon the successful termination of the appeal.
R.I. Gen. Laws § 44-23-42 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-42
§ 44-23-42. Noncompliance by administrator of nonresident  State defined.
Status: in_force

Failure to comply with any of the provisions of §§ 44-23-39  44-23-41 bars any executor or administrator from the right to a final accounting or discharge in any probate court in this state. The word state for the purposes of §§ 44-23-39  44-23-41 includes any territory of the United States, the District of Columbia, and any foreign country.
R.I. Gen. Laws § 44-9-53 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-53
§ 44-9-53. Rights and remedies of municipality and taxpayer.
Status: in_force

A municipality which has filed a notice of tax lien and the taxpayer against whom the lien has been filed shall have the rights and remedies of a secured party and debtor, respectively, as provided for in chapter 9 of title 6A, except that the municipality shall not have the right to propose to retain any property in satisfaction of the obligation as provided in § 6A-9-620. In a proceeding to enforce the lien, the municipality shall observe the procedures applicable to a secured party under part 6 of chapter 9 of title 6A.
R.I. Gen. Laws § 44-3-40 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-40
§ 44-3-40. Cities and towns  Authorization to exempt retailers inventory.
Status: in_force

(a) Each city and town, by resolution or ordinance adopted by the city or town council, may wholly or partially exempt from taxation the valuation of the stock in trade or inventory of retailers.

(b) Retailer means and includes a person, partnership, corporation, or other business entity engaged in the business of selling goods at retail.

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

(d) Nothing in this section is deemed to permit the exemption or stabilization for any retailer relocating from one city or town within the state to another.
R.I. Gen. Laws § 44-3-36 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-36
§ 44-3-36. Portsmouth  Real estate tax exemption for persons who are disabled.
Status: in_force

(a) The town council of the town of Portsmouth is authorized to provide, by ordinance, for an exemption not to exceed five thousand dollars ($5,000) on assessed value from local taxation on real residential property owned by any person who meets the following four (4) requirements:

(1) Head of household;

(2) Is determined by the Social Security Administration to be totally disabled;

(3) Has an annual gross income of less than fifteen thousand dollars ($15,000); and

(4) Occupies the property as the principal domicile of the disabled person.

(b) In no case is the real residential property entitled to more than one five thousand dollar ($5,000) exemption even though occupied and designated as a domicile by more than one disabled person.

(c) Any person who is claiming an exemption under the ordinance pursuant to this section shall not be eligible for tax exemptions under any other acts or ordinances of the town of Portsmouth.

(d) The exemption is not allowed unless the person entitled to it has presented to the assessors, on or before the last day on which sworn statements may be filed with the assessors for the year for which the exemption is claimed, evidence that he or she is entitled to the exemption.
R.I. Gen. Laws § 44-70-13 — RI Code / Title 44 / Chapter 44-70 / Section 44-70-13
§ 44-70-13. Penalties.
Status: in_force

(a) Failure to file tax returns or to pay tax. In the case of failure:

(1) To file. The tax return on or before the prescribed date, unless it is shown that the failure is due to reasonable cause and not due to willful neglect, an addition to tax shall be made equal to ten percent (10%) of the tax required to be reported. For this purpose, the amount of tax required to be reported shall be reduced by an amount of the tax paid on or before the date prescribed for payment and by the amount of any credit against the tax which may properly be claimed upon the return.

(2) To pay. The amount shown as tax on the return on or before the prescribed date for payment of the tax unless it is shown that the failure is due to reasonable cause and not due to willful neglect, there shall be added to the amount shown as tax on the return ten percent (10%) of the amount of the tax.

(b) Negligence. If any part of a deficiency is due to negligence or intentional disregard of the Rhode Island General Laws or rules or regulations under this chapter (but without intent to defraud), five percent (5%) of that part of the deficiency shall be added to the tax.

(c) Fraud. If any part of a deficiency is due to fraud, fifty percent (50%) of that part of the deficiency shall be added to the tax. This amount shall be in lieu of any other additional amounts imposed by subsections (a) and (b) of this section.

(d) Failure to collect and pay over tax. Any person required to collect, truthfully account for, and pay over any tax under this title who willfully fails to collect the tax or truthfully account for and pay over the tax or willfully attempts in any manner to evade or defeat the tax or the payment thereof, shall, in addition to other penalties provided by law, be liable for the imposition of a civil penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over.

(e) Additions and penalties treated as tax. The additions to the tax and civil penalties provided by this section shall be paid upon notice and demand and shall be assessed, collected, and paid in the same manner as taxes.

(f) Bad checks. If any check or money order in payment of any amount receivable under this title is not duly paid, in addition to any other penalties provided by law, there shall be paid as a penalty by the person who tendered the check, upon notice and demand by the tax administrator or his or her delegate, in the same manner as tax, an amount equal to one percent (1%) of the amount of the check, except that if the amount of the check is less than five hundred dollars ($500), the penalty under this section shall be five dollars ($5.00). This subsection shall not apply if the person tendered the check in good faith and with reasonable cause to believe that it would be duly paid.

(g) Misuse of trust funds. Any retailer and any officer, agent, servant, or employee of any corporate retailer responsible for either the collection or payment of the tax, who appropriates or converts the tax collected to his or her own use or to any use other than the payment of the tax to the extent that the money required to be collected is not available for payment on the due date as prescribed in this chapter, shall upon conviction for each offense be fined not more than ten thousand dollars ($10,000), or be imprisoned for one year, or by both fine and imprisonment, in addition to any other penalty provided by this chapter.

(h) Whoever fails to pay any tax imposed by this chapter at the time prescribed by law or regulations, shall, in addition to any other penalty provided in this chapter, be liable for a penalty of one thousand dollars ($1,000) or not more than five (5) times the tax due but unpaid, whichever is greater.

(i) When determining the amount of a penalty sought or imposed under this section, evidence of mitigating or aggravating factors, including history, severity, and intent, shall be considered.
R.I. Gen. Laws § 44-38-1 — RI Code / Title 44 / Chapter 44-38 / Section 44-38-1
§ 44-38-1. Purpose.
Status: in_force

The general assembly finds that elderly persons who own or rent property and who are not required to file either a federal or state income tax return cannot avail themselves of income tax credits or rebates; the general assembly further finds that this situation among elderly persons constitutes a negative incentive, and that to provide an energy conservation grant to elderly persons who make expenditures for home improvements designed to increase the energy efficiency of the dwelling is in the public interest.
R.I. Gen. Laws § 44-19-28 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-28
§ 44-19-28. Reports required as to use tax.
Status: in_force

In the administration of the use tax, the tax administrator may require the filing of reports by any person or class of persons having in his or her or their possession or custody information relating to sales of tangible personal property the storage, use, or other consumption of which is subject to the tax. The reports shall be filed at that time and shall contain any information required by the tax administrator.
R.I. Gen. Laws § 44-32-2 — RI Code / Title 44 / Chapter 44-32 / Section 44-32-2
§ 44-32-2. Credit for research and development property acquired, constructed, or reconstructed or erected after July 1, 1994. [Effective January 1, 2026.]
Status: in_force

(a) A taxpayer shall be allowed a credit against the tax imposed by chapters 11, 17, or 30 of this title. The amount of the credit shall be ten percent (10%) of the cost or other basis for federal income tax purposes of tangible personal property, and other tangible property, including buildings and structural components of buildings, described in subsection (b) of this section; acquired, constructed or reconstructed, or erected after July 1, 1994.

(b) A credit shall be allowed under this section with respect to tangible personal property and other tangible property, including buildings and structural components of buildings which are: depreciable pursuant to 26 U.S.C. § 167 or recovery property with respect to which a deduction is allowable under 26 U.S.C. § 168, have a useful life of three (3) years or more, are acquired by purchase as defined in 26 U.S.C. § 179(d), have a situs in this state and are used principally for purposes of research and development in the experimental or laboratory sense which shall also include property used by property and casualty insurance companies for research and development into methods and ways of preventing or reducing losses from fire and other perils. The credit shall be allowable in the year the property is first placed in service by the taxpayer, which is the year in which, under the taxpayers depreciation practice, the period for depreciation with respect to the property begins, or the year in which the property is placed in a condition or state of readiness and availability for a specifically assigned function, whichever is earlier. These purposes shall not be deemed to include the ordinary testing or inspection of materials or products for quality control, efficiency surveys, management studies, consumer surveys, advertising, promotions, or research in connection with literary, historical, or similar projects.

(c) A taxpayer shall not be allowed a credit under this section with respect to any property described in subsections (a) and (b) of this section, if a deduction is taken for the property under § 44-32-1.

(d) A taxpayer shall not be allowed a credit under this section with respect to tangible personal property and other tangible property, including buildings and structural components of buildings, which it leases to any other person or corporation. For purposes of the preceding sentence, any contract or agreement to lease or rent or for a license to use the property is considered a lease.

(e) The credit allowed under this section for any taxable year does not reduce the tax due for that year, in the case of corporations, to less than the minimum fixed by § 44-11-2(e). If the amount of credit allowable under this section for any taxable year is less than the amount of credit available to the taxpayer, any amount of credit not credited in that taxable year may be carried over to the following year or years, up to a maximum of seven (7) years, and may be credited against the taxpayers tax for the following year or years. For purposes of chapter 30 of this title, if the credit allowed under this section for any taxable year exceeds the taxpayers tax for that year, the amount of credit not credited in that taxable year may be carried over to the following year or years, up to a maximum of seven (7) years, and may be credited against the taxpayers tax for the following year or years.

(f)(1) With respect to property which is depreciable pursuant to 26 U.S.C. § 167 and which is disposed of or ceases to be in qualified use prior to the end of the taxable year in which the credit is to be taken, the amount of the credit is that portion of the credit provided for in this section which represents the ratio which the months of qualified use bear to the months of useful life. If property on which credit has been taken is disposed of or ceases to be in qualified use prior to the end of its useful life, the difference between the credit taken and the credit allowed for actual use must be added back in the year of disposition. If the property is disposed of or ceases to be in qualified use after it has been in qualified use for more than twelve (12) consecutive years, it is not necessary to add back the credit as provided in this subdivision. The amount of credit allowed for actual use is determined by multiplying the original credit by the ratio which the months of qualified use bear to the months of useful life. For purposes of this subdivision, useful life of property is the same as the taxpayer uses for depreciation purposes when computing his federal income tax liability.

(2) Except with respect to that property to which subdivision (3) of this subsection applies, with respect to three (3) year property, as defined in 26 U.S.C. § 168(c), which is disposed of or ceases to be in qualified use prior to the end of the taxable year in which the credit is to be taken, the amount of the credit shall be that portion of the credit provided for in this section which represents the ratio which the months of qualified use bear to thirty-six (36). If property on which credit has been taken is disposed of or ceases to be in qualified use prior to the end of thirty-six (36) months, the difference between the credit taken and the credit allowed for actual use must be added back in the year of disposition. The amount of credit allowed for actual use is determined by multiplying the original credit by the ratio that the months of qualified use bear to thirty-six (36).

(3) With respect to any recovery property to which 26 U.S.C. § 168 applies, which is a building or a structural component of a building and which is disposed of or ceases to be in qualified use prior to the end of the taxable year in which the credit is to be taken, the amount of the credit is that portion of the credit provided for in this section which represents the ratio which the months of qualified use bear to the total number of months over which the taxpayer chooses to deduct the property under 26 U.S.C. § 168. If property on which credit has been taken is disposed of or ceases to be in qualified use prior to the end of the period over which the taxpayer chooses to deduct the property under 26 U.S.C. § 168, the difference between the credit taken and the credit allowed for actual use must be added back in the year of disposition. If the property is disposed of or ceases to be in qualified use after it has been in qualified use for more than twelve (12) consecutive years, it is not necessary to add back the credit as provided in this subdivision. The amount of credit allowed for actual use is determined by multiplying the original credit by the ratio that the months of qualified use bear to the total number of months over which the taxpayer chooses to deduct the property under 26 U.S.C. § 168.

(g) No deduction for research and development facilities under § 44-32-1 shall be allowed for research and development property for which the credit is allowed under this section.

(h) No investment tax credit under § 44-31-1 shall be allowed for research and development property for which the credit is allowed under this section.

(i) The investment tax credit allowed by § 44-31-1 shall be taken into account before the credit allowed under this section.

(j) The credit allowed under this section only allowed against the tax of that corporation included in a consolidated return that qualifies for the credit and not against the tax of other corporations that may join in the filing of a consolidated return.

(k) In the event that the taxpayer is a partnership, joint venture or small business corporation, the credit shall be divided in the same manner as income.

(l) Sunset. No credits shall be allowed under this section for tax years beginning on or after January 1, 2026. Credits allowed for tax years ending on or before December 31, 2025, may be carried forward into tax years beginning on or after January 1, 2026, in accordance with subsection (e) of this section.
R.I. Gen. Laws § 44-14-35 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-35
§ 44-14-35. Hearing on application by bank.
Status: in_force

Any banking institution aggrieved by the action of the tax administrator in determining the amount of any tax or penalty imposed under the provisions of this chapter may apply to the tax administrator, in writing, within thirty (30) days after the notice of the action is mailed to it, for a hearing relative to the action of the tax administrator. The tax administrator shall fix a time and place for the hearing and shall notify the applicant. Upon the hearing the tax administrator shall correct manifest errors, if any, disclosed at the hearing and assess and collect the lawfully due tax together with any penalty or interest.
R.I. Gen. Laws § 44-5-8.4 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-8.4
§ 44-5-8.4. Woonsocket  Tax amnesty periods.
Status: in_force

(a) Notwithstanding any other provision in this chapter to the contrary, the city of Woonsocket may, by ordinance duly enacted, authorize two (2), separate sixty-day (60) periods during fiscal year 2015 during which a waiver of interest and penalties on overdue tangible tax payments and motor vehicle tax payments may be made if the request for a waiver of interest and penalties is in writing, signed, and dated by the taxpayer and submitted within the two (2) sixty-day (60) waiver periods.

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

(c) Any request for a waiver for taxes and penalties that meets criteria established by this section pursuant to a duly-enacted ordinance may be granted by the city.

(d) Waivers of interest and penalties shall not be granted for any taxes contained in the 2014 tax bill.
R.I. Gen. Laws § 44-5-13.20 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.20
§ 44-5-13.20. Burrillville  Assessment and taxation of new real estate construction.
Status: in_force

(a) New construction of real estate in the town of Burrillville 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 will be 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 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 may appeal the determinations of the assessor 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 shall be 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 shall be equal.

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

(g) This section shall only apply to taxes levied and property assessed in the town of Burrillville.
R.I. Gen. Laws § 44-13-14 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-14
§ 44-13-14. Exemption of securities from taxation.
Status: in_force

The owners of shares of stock, bonds, debentures, and other evidences of indebtedness of any corporation liable to a tax under this chapter and of any corporation the property of which is operated in this state by any corporation shall be exempt from taxation in this state thereon.
R.I. Gen. Laws § 44-20-15 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-15
§ 44-20-15. Confiscation of contraband cigarettes, other tobacco products, electronic nicotine-delivery system products, and other property.
Status: in_force

(a) All cigarettes, other tobacco products, and/or electronic nicotine-delivery system products that are held for sale or distribution within the borders of this state in violation of the requirements of this chapter or federal law are declared to be contraband goods and may be seized by the tax administrator or the tax administrators agents, or employees, or by any sheriff, or the sheriffs deputy, or any police officer when directed by the tax administrator to do so, without a warrant. All contraband goods seized by the state under this chapter shall be destroyed.

(b) All fixtures, equipment, and all other materials and personal property on the premises of any distributor or dealer who or that, with the intent to defraud the state, fails to keep or make any record, return, report, or inventory; keeps or makes any false or fraudulent record, return, report, or inventory required by this chapter; refuses to pay any tax imposed by this chapter; or attempts in any manner to evade or defeat the requirements of this chapter shall be forfeited to the state.
R.I. Gen. Laws § 44-27-1 — RI Code / Title 44 / Chapter 44-27 / Section 44-27-1
§ 44-27-1. Legislative declaration.
Status: in_force

It is declared:

(1) That it is in the public interest to encourage the preservation of farm, forest, and open space land in order to maintain a readily available source of food and farm products close to the metropolitan areas of the state, to conserve the states natural resources, and to provide for the welfare and happiness of the inhabitants of the state.

(2) That it is in the public interest to prevent the forced conversion of farm, forest, and open space land to more intensive uses as the result of economic pressures caused by the assessment for purposes of property taxation at values incompatible with their preservation as farm, forest, and open space land.

(3) That the necessity in the public interest of the enactment of the provisions of this chapter is a matter of legislative determination.
R.I. Gen. Laws § 44-72-11 — RI Code / Title 44 / Chapter 44-72 / Section 44-72-11
§ 44-72-11. Hearing by tax administrator on application.
Status: in_force

Any taxpayer aggrieved by the action of the tax administrator in determining the amount of any tax or penalty imposed under the provisions of this chapter may apply to the tax administrator, within thirty (30) days after the notice of the action is mailed to the taxpayer, for a hearing relative to the tax or penalty. The tax administrator shall fix a time and place for the hearing and shall so notify the taxpayer. Upon the hearing, the tax administrator shall correct manifest errors, if any, disclosed at the hearing and thereupon assess and collect the amount lawfully due together with any penalty or interest thereon.
R.I. Gen. Laws § 44-52-9 — RI Code / Title 44 / Chapter 44-52 / Section 44-52-9
§ 44-52-9. Appeals. [Contingent repeal  See notes following § 44-52-1.]
Status: in_force

Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth division district court pursuant to chapter 8 of title 8. The providers right to appeal under this section shall be expressly made conditional upon prepayment of all provider assessments, interest, and penalties unless the provider moves for and is granted an exemption from the prepayment requirement pursuant to § 8-8-26. If the court, after appeal, holds that the provider is entitled to a refund, the provider shall also be paid interest on the amount at the rate provided in § 44-1-7.1.
R.I. Gen. Laws § 44-53-7 — RI Code / Title 44 / Chapter 44-53 / Section 44-53-7
§ 44-53-7. Records on property subject to levy.
Status: in_force

If a levy has been made or is about to be made on any property, or right to property, any person having custody or control of any books or records, containing evidence or statements relating to the property, or right to property subject to levy, shall, upon demand of the tax administrator, exhibit the books or records to the tax administrator.
R.I. Gen. Laws § 44-19-3 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-3
§ 44-19-3. Temporary permits.
Status: in_force

The tax administrator may grant a temporary permit to any person desiring to engage for a limited period in the conduct of a business as a retailer within the state, or to an itinerant merchant, seasonal retailer, peddler, or person selling tangible personal property at retail without a permanent or fixed place of business within the state, under any rules and regulations that the tax administrator may prescribe. A retailer who has no regular place of doing business may be required by the tax administrator to attach the permit to his or her cart, stand, truck, or other merchandising device.
R.I. Gen. Laws § 44-9-21 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-21
§ 44-9-21. Redemption from purchaser other than city or town.
Status: in_force

Any person may redeem by paying or tendering to a purchaser, other than the city or town, his or her legal representatives, or assigns, or to the person to whom an assignment of a tax title has been made by the city or town, at any time prior to the filing of the petition for foreclosure, in the case of a purchaser the original sum and any intervening taxes that have been paid to the municipality plus interest thereon at the rate of one percent (1%) per month and costs paid by him or her, plus a penalty as provided in § 44-9-19, or in the case of an assignee of a tax title from a city or town, the amount stated in the instrument of assignment, plus the above-mentioned penalty. He or she may also redeem the land by paying or tendering to the treasurer the sum that he or she would be required to pay to the purchaser or to the assignee of a tax title, in which case the city or town treasurer shall be constituted the agent of the purchaser or assignee until the expiration of one year from the date of sale and not thereafter. The right of redemption may be exercised only by those entitled to notice of the sale pursuant to §§ 44-9-10 and 44-9-11.
R.I. Gen. Laws § 44-65-4 — RI Code / Title 44 / Chapter 44-65 / Section 44-65-4
§ 44-65-4. Returns.
Status: in_force

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

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

(c) The tax administrator, for good cause shown, may extend the time within which a provider is required to file a return, and if the return is filed during the period of extension no penalty or late filing charge may be imposed for failure to file the return at the time required by this chapter, but the provider shall be liable for interest as prescribed in this chapter. Failure to file the return during the period for the extension shall void the extension.
R.I. Gen. Laws § 44-29-13 — RI Code / Title 44 / Chapter 44-29 / Section 44-29-13
§ 44-29-13. Judgment on review.
Status: in_force

If, upon final determination of the petition, it appears that the tax administrators assessment was correct, the court shall confirm the assessment; or, if incorrect, the court shall determine the proper amount of the tax, interest, and penalties. If it appears that the petitioner, by reason of the payment of the tax, interest, and penalties, is entitled to recover this money or any part of the tax, interest, and penalties, the court may order a refund with interest at the annual rate provided by § 44-1-7.1 or order a credit, as the circumstances may warrant. If a refund is ordered, it shall be paid by the general treasurer upon certification of the tax administrator with the approval of the director of the department of administration. If it appears that the state is entitled to a greater amount of tax, interest, and penalties than assessed or determined by the tax administrator and paid by the petitioner, the court shall order the payment by the petitioner of the additional amount as the court determines, and the petitioner shall immediately pay the amount to the tax administrator. A party aggrieved by a final order of the court may seek review of the order in the supreme court by writ of certiorari in accordance with the procedures contained in § 8-8-32.
R.I. Gen. Laws § 44-13-33 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-33
§ 44-13-33. Collection by writ of execution.
Status: in_force

If any tax or penalty imposed by this chapter shall not be paid within thirty (30) days after the tax or penalty shall become due and payable, the tax administrator, in addition to any other powers provided by law, may petition the sixth (6th) division of the district court for a writ of execution, setting forth the nonpayment of the tax or penalty. The court shall appoint a time for a hearing and shall cause a reasonable notice of the hearing to be given to the adverse party, and at the time and place of the return of the notice shall proceed summarily to hear the parties. If upon the hearing it shall appear that the tax or penalty is unpaid, the court shall issue an execution for the collection of the tax or penalty, which shall run to the sheriffs, or their deputies, of the several counties of this state, and in which the officer making service of the execution shall be commanded to levy upon the property of the corporation as may be taken on execution. The officer charged with the service of the execution shall serve the execution as commanded, and shall sell the property seized as property is sold when taken on execution in actions at law, or the court shall take other action as it may deem proper to enforce the payment of the tax by the appointment of a receiver of the property of the corporation, or otherwise. A party aggrieved by a final order of the court may seek review of the order in the supreme court by writ of certiorari in accordance with the procedures contained in § 42-35-16.
R.I. Gen. Laws § 44-70-6 — RI Code / Title 44 / Chapter 44-70 / Section 44-70-6
§ 44-70-6. Rates of taxation.
Status: in_force

The general assembly may adjust the rates of taxation provided for in this chapter at any time. The cannabis control commission may make such recommendations to the general assembly, as the commission deems appropriate, in regard to the rate of taxation set forth in this chapter.
R.I. Gen. Laws § 44-5-55.1 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-55.1
§ 44-5-55.1. Burrillville  Tax levy assessment stabilization.
Status: in_force

The town of Burrillville is authorized to establish by ordinance a process to stabilize tax assessments and/or provide tax credits for physical improvements made to certain properties located in areas of town that have been designated substandard by the towns comprehensive plan or as may be separately designated by the town council. Specifically, said ordinance shall provide that physical improvements made to any commercial, industrial, mixed use buildings, and apartment houses with six (6) or more legal units located in areas that have been designated may be eligible for tax stabilization and/or a tax credit against their real estate tax levy as set forth in the towns ordinance. The stabilization granted or tax credit based upon these improvements shall be in place for a period not to exceed ten (10) years from the date on which the work on the improvements shall have been completed. All improvements made to the property will be assessed accordingly as of December 31 of each year per § 44-5-1. The ordinance shall also include a process for an applicant to apply and qualify for said credits.
R.I. Gen. Laws § 44-9-2 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-2
§ 44-9-2. Taxes for which particular property liable.
Status: in_force

If any person is taxed for several parcels of real estate, each of the parcels shall be liable for the payment of the tax assessed against it, even though the parcel may have been alienated, but no parcel shall be liable for any tax assessed against any other parcel. If any person is taxed for real estate and for personal estate in the same tax, the whole of the persons tax may be collected either out of the real or personal estate. If any person is taxed for several parcels of real estate and for personal estate in the same tax, the tax on personal estate may be collected out of the real estate, and each of the parcels shall be liable for the payment of the tax assessed against it, together with the portion of the tax on the personal estate as the assessed value of the parcel bears to the aggregate assessed values of all parcels.
R.I. Gen. Laws § 44-5-2.3 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-2.3
§ 44-5-2.3. Scituate  Maximum levy.
Status: in_force

(a) Notwithstanding any other provisions of this chapter, in connection with the change of Scituates fiscal year from April 1 to June 30, the town may levy a tax for its extended fiscal year in excess of four percent (4.0%) in excess of the amount levied and certified by the town for the prior year, and such tax levy may cover a period of sixteen (16) months.

(b) Extended fiscal year means the period April 1, 2023, to June 30, 2024.

(c) Notwithstanding the requirements of § 44-5-7(a), persons assessed pursuant to the provisions of this section have the option to pay their taxes in quarterly installments, for the extended fiscal year; provided that, the town is authorized to permit taxes to be paid in five (5) equal installments.
R.I. Gen. Laws § 44-14-38 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-38
§ 44-14-38. Severability.
Status: in_force

If any provision of this chapter or the application of the chapter to any banking institution or circumstance is held invalid, the remainder of this chapter and the application of the provisions to the other banking institutions or circumstances shall not be affected.
R.I. Gen. Laws § 44-44-3.8 — RI Code / Title 44 / Chapter 44-44 / Section 44-44-3.8
§ 44-44-3.8. Hard-to-dispose material control and recycling oversight commission.
Status: in_force

(a) Prior to disbursement of any funds from the hard-to-dispose materials account the rules and regulations of the department concerning the implementation of chapter 15.1 of title 37 must be promulgated in final form. For the purposes of this section only, a rule and/or regulation is in final form when filed in accordance with § 42-35-4. Nothing contained in this chapter shall prevent a party from seeking appropriate judicial review in accordance with the Administrative Procedures Act, chapter 35 of title 42.

(b) Hard-to-dispose material control and recycling oversight commission. (1) The hard-to-dispose material and recycling oversight commission is created consisting of the following nine (9) members: three (3) members of the house of representatives, one of whom shall be from the minority party, to be appointed by the speaker of the house; two (2) members of the senate, one of whom shall be from the minority party, to be appointed by the president of the senate; one public member to be appointed by the speaker of the house; one public member to be appointed by the president of the senate; one member from an environmental group to be appointed by the president of the senate; one member who is an industry representative to be appointed by the speaker of the house. (2) With the exception of the house and senate members, the members of the commission shall serve two (2) year terms, the first term commencing June 1, 1990, and ending June 1, 1992; or until the time their successors are appointed. The house and senate members shall serve at the pleasure of the appointing authority. (3) The commission shall organize itself at a meeting called by the speaker of the house in June of each even-numbered year, commencing in 1990. (4) Members of the commission shall receive no compensation. (5) The commission shall elect a chair from its legislator members, and elect other officers as it deems appropriate. (6) The commission shall meet at least once per quarter to review tax revenues collected and expenditures of the program, to evaluate effectiveness of the program, and to make recommendations to the governor and legislature regarding the appropriateness of the taxation rates and the timetables required by § 37-15.1-9(7). (7) The commission shall have the cooperation of the auditor, general, tax administrator, and the department wherever necessary. (8) The commission shall submit a report to the general assembly on February 1, 1991, and each February 1 thereafter.
R.I. Gen. Laws § 44-4-3 — RI Code / Title 44 / Chapter 44-4 / Section 44-4-3
§ 44-4-3. Fixtures declared to be real estate.
Status: in_force

The main wheels, steam engines, dynamos, boilers, and shafts, whether upright or horizontal, drums, pulleys, and wheels attached to any real estate for operating machinery, and all steam pipes, gas pipes, water pipes, ammonia pipes, air pipes, gas fixtures, electric fixtures, and water fixtures attached to, and all kettles set and used in, any manufacturing establishment, are declared to be real estate when owned by the owners of the real estate to which they are attached.
R.I. Gen. Laws § 44-3-9.12 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-9.12
§ 44-3-9.12. Cumberland  Exemption or stabilizing of taxes on qualifying property used for manufacturing, commercial, residential, or mixed-use purposes.
Status: in_force

(a)(1) Except as provided in this section, the town council of the town of Cumberland may vote to authorize, for a period not to exceed twenty (20) years, and subject to the conditions as provided in this section, to exempt from payment, in whole or in part, real and personal property that has undergone environmental remediation, is historically preserved, or is used for affordable housing, manufacturing, commercial, residential, or mixed-use purposes, or to determine a stabilized amount of taxes to be paid on account of such property, notwithstanding the valuation of the property or the rate of tax; provided, that after public hearings, at least ten (10) days notice of which shall be given in a newspaper having a general circulation in the town, the town council determines that:

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

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

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

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

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

(ii) Granting of the exemption or stabilization of taxes will inure to the benefit of the town by reason of the willingness of a manufacturing, commercial, residential, or mixed-use firm or property owner to construct new or replace, reconstruct, expand, or remodel existing buildings, facilities, fixtures, machinery, or equipment with modern buildings, facilities, fixtures, machinery, or equipment resulting in an increase in plant, commercial, residential housing, or mixed-use building investment by the firm or property owner in the town.

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

(b) For purposes of this section, real property used for manufacturing, commercial, residential, or mixed-use purposes includes any building or structure used for manufacturing, offices, commercial enterprises, and/or residential housing including, without limitation, any building or structure used for wholesale, warehouse, distribution, and/or storage businesses, used for service industries, or used for any other commercial or manufacturing business, residential housing, including mixed-use, and the land on which any such building or structure is situated.

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

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

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

(f) Renewable energy resources as defined in § 39-26-5, qualify for tax stabilization agreements pursuant to subsection (a) of this section.
R.I. Gen. Laws § 44-5-20.19 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-20.19
§ 44-5-20.19. North Smithfield  Property tax classification  List of ratable property.
Status: repealed

(a) Upon adoption of a system of classification of taxable property by the town of North Smithfield, all ratable property in the town of North Smithfield shall be classified by the assessor as follows:

(1) Class 1: all residential real estate, which consists of not more than five (5) dwelling units and all residential real estate that consists of six (6) dwelling units in which at least one unit is owner-occupied. Class 1 includes all mobile/manufactured homes;

(2) Class 2: all commercial and industrial real estate and all residential real estate which consists of six (6) dwelling units in which no units are owner-occupied and all residential real estate which consists of more than six (6) dwelling units;

(3) Class 3: all ratable tangible personal property;

(4) Class 4: all motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.

(b) Where real property is used or held for more than one purpose and the uses result in different classifications, the assessor shall allocate to each classification the percentage of true and fair cash value to the property devoted to each use.

(c) Notwithstanding any provisions of § 44-5-11.8, the tax rates applicable to wholesale and retail inventory within Class 3 as defined in subsection (a) of this section are governed by § 44-3-29.1.

(d) The tax rates applicable to motor vehicles within Class 4 as defined in subsection (a) of this section are governed by § 44-34.1-1 [repealed].
R.I. Gen. Laws § 44-40-3 — RI Code / Title 44 / Chapter 44-40 / Section 44-40-3
§ 44-40-3. Tax imposed  Amount  Property in another state.
Status: in_force

(a) A tax is imposed upon every generation-skipping transfer in an amount equal to the amount allowable as a credit for state legacy taxes under 26 U.S.C. § 2604.

(b) If any of the property transferred is real property in another state or personal property having taxable situs in another state which requires the payment of a tax for which credit is received against the federal generation-skipping transfer tax, any tax due pursuant to subsection (a) of this section shall be reduced by an amount which bears the same ratio to the total state tax credit allowable for federal generation-skipping transfer tax purposes as the value of the property taxable in the other state bears to the value of the gross generation-skipping transfer for federal generation-skipping transfer tax purposes.
R.I. Gen. Laws § 44-5-2.4 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-2.4
§ 44-5-2.4. Woonsocket  Maximum levy.
Status: in_force

Notwithstanding any other provisions of this chapter, the city of Woonsocket may levy a tax for the 2026 fiscal year at a rate of five and one-half percent (5.5%) in excess of the amount levied and certified by the city for the prior year.
R.I. Gen. Laws § 44-5-20.5 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-20.5
§ 44-5-20.5. Pawtucket  Property tax classification  Procedures for adopting.
Status: in_force

(a) When the city of Pawtucket has been certified by the director of revenue for property tax classification in accordance with § 44-5-20.1, the city of Pawtucket shall annually first determine the percentages of the local tax levy to be borne by each class of ratable property as defined in § 44-5-20.2 for the next fiscal year. In determining the percentages, the assessor together with the mayors approval shall after determining revenues to be realized from Class 2 properties then determine the residential factor. The factor shall be an amount not less than the minimum residential factor determined by the director of revenue in accordance with § 44-5-20.3 and shall be used by the assessor to determine the percentages of the local tax levy to be borne by each class. After the first year, the rate of taxation of Class 2 properties shall not exceed the rate of taxation of the previous year, until the rate of taxation of Class 1 properties is equal to the rate of Class 2 properties.

(b) In the first year, the Class 1 percentage shall be the full and fair cash value of the Class 1 property divided by the full and fair cash value of all real and personal property, excluding motor vehicles, in the city multiplied by the residential factor. In succeeding years, the rate of taxation shall be determined after Class 2 properties revenues have been determined.

(c) In the first year, the Class 2 percentage shall be the full and fair cash value of the Class 2 property divided by the sum of the full and fair cash value of all real and personal property, excluding motor vehicles, in the city multiplied by the difference between one hundred percent (100%) and the Class 1 percentage.
R.I. Gen. Laws § 44-5-20.01 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-20.01
§ 44-5-20.01. Central Falls  Property tax classification  Eligibility.
Status: in_force

The city of Central Falls is authorized to adopt a system of property tax classification.
R.I. Gen. Laws § 44-18-23 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-23
§ 44-18-23. Engaging in business defined.
Status: in_force

As used in §§ 44-18-21 and 44-18-22 the term engaging in business in this state means the selling or delivering in this state, or any activity in this state related to the selling or delivering in this state of tangible personal property or prewritten computer software delivered electronically or by load and leave, or vendor-hosted prewritten computer software, or specified digital products, for storage, use, or other consumption in this state; or services as defined in § 44-18-7.3 in this state. This term includes, but is not limited to, the following acts or methods of transacting business:

(1) Maintaining, occupying, or using in this state permanently or temporarily, directly or indirectly or through a subsidiary, representative, or agent by whatever name called and whether or not qualified to do business in this state, any office, place of distribution, sales or sample room or place, warehouse or storage place, or other place of business;

(2) Having any subsidiary, representative, agent, salesperson, canvasser, or solicitor permanently or temporarily, and whether or not the subsidiary, representative, or agent is qualified to do business in this state, operate in this state for the purpose of selling, delivering, or the taking of orders for any tangible personal property, or prewritten computer software delivered electronically or by load and leave, or vendor-hosted prewritten computer software, or specified digital products, or services as defined in § 44-18-7.3;

(3) The regular or systematic solicitation of sales of tangible personal property, or prewritten computer software delivered electronically or by load and leave, or vendor-hosted prewritten computer software, or specified digital products, or services as defined in § 44-18-7.3, in this state by means of:

(i) Advertising in newspapers, magazines, and other periodicals published in this state, sold over the counter in this state or sold by subscription to residents of this state, billboards located in this state, airborne advertising messages produced or transported in the air space above this state, display cards and posters on common carriers or any other means of public conveyance incorporated or operating primarily in this state, brochures, catalogs, circulars, coupons, pamphlets, samples, and similar advertising material mailed to, or distributed within this state to residents of this state;

(ii) Telephone;

(iii) Computer-assisted shopping networks; and

(iv) Television, radio or any other electronic media, which is intended to be broadcast to consumers located in this state.
R.I. Gen. Laws § 44-11-14.1 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-14.1
§ 44-11-14.1. Certified facility apportionment exclusion.
Status: in_force

(a) In the event that the taxpayer has a Rhode Island facility which is both certified and registered by the United States Food and Drug Administration (USFDA) and is considered manufacturing as defined by the US Standard Industrial Classification Code(s)(SIC Code) 283, and 384, the taxpayer may exclude from the allocation formula set forth in § 44-11-14:

(1) From the numerator of the fraction set forth in § 44-11-14(a)(1), the amount, if any, by which the net book value of qualified property in the tax year for which an exclusion is claimed under this section exceeds the net book value of qualified property in the preceding tax year. For purposes of this section, qualified property means real estate and tangible personal property used solely and exclusively in all of the taxpayers certified Rhode Island facilities.

(2) From the numerator of the fraction set forth in § 44-11-14(a)(3), the amount, if any, by which total qualified payroll expenses of the taxpayer in the tax year for which an exclusion is claimed under this section exceeds the total qualified payroll expenses of the taxpayer in the immediately preceding tax year. For purposes of this section, qualified payroll means the total amount of salaries, wages and other compensation paid to employees and to officers, except officers who have a direct or indirect ownership interest in the taxpayer in excess of five percent (5%) or who are substantial creditors of the taxpayer, which is attributable solely and exclusively to services performed in connection with the taxpayers activities or transactions at all of the taxpayers certified Rhode Island facilities.

(b) In the event that a facility is certified during the taxpayers tax year or in the event that a facility ceases to be certified during the taxpayers tax year, the taxpayer shall prorate the amounts determined under subdivisions (a)(1) and (2) of this section.

(c) The taxpayer shall attach to the return for each tax year for which an exclusion is claimed under this section detailed calculations substantiating each exclusion and proof that the taxpayer has satisfied the conditions relating to registration and certification by USFDA contained in this section.
R.I. Gen. Laws § 44-25-7 — RI Code / Title 44 / Chapter 44-25 / Section 44-25-7
§ 44-25-7. General collection powers.
Status: in_force

The tax administrator receives and collects any tax imposed under this chapter in the manner and with the powers prescribed for, and given to collectors of taxes by chapters 7  9 of this title.
R.I. Gen. Laws § 44-43-2_44-43-2 — RI Code / Title 44 / Chapter 44-43 / Section 44-43-2_44-43-2
§ 44-43-2. Deduction or modification. [Effective until January 1, 2026.]44-43-2. Deduction or modification. [Effective January 1, 2026.]
Status: in_force

(a) In the year in which a taxpayer first makes a qualifying investment in a certified venture capital partnership or the year in which an entrepreneur first makes an investment in a qualifying entity, the taxpayer or the entrepreneur shall be allowed:

(1) A deduction for purposes of computing net income or net worth in accordance with chapter 11 of this title; or

(2) A deduction from gross earnings for purposes of computing the public service corporation tax in accordance with chapter 13 of this title; or

(3) A deduction for the purposes of computing net income in accordance with chapter 14 of this title; or

(4) A deduction for the purposes of computing gross premiums in accordance with chapter 17 of this title; or

(5) A modification reducing federal adjusted gross income in accordance with chapter 30 of this title.

(b) The deduction or modification shall be in an amount equal to the taxpayers qualifying investment in a certified venture capital partnership or an entrepreneurs investment in a qualifying business entity and shall be measured at the year end of the certified venture capital partnership, the year end of the qualifying business entity, or the year end of the investing taxpayer, whichever comes first.
R.I. Gen. Laws § 44-71-10 — RI Code / Title 44 / Chapter 44-71 / Section 44-71-10
§ 44-71-10. Reporting.
Status: in_force

By November 1, 2024, and each year thereafter, the department shall report to the governor, the chairpersons of the house and senate finance committees, and the house and senate fiscal advisors, the amount of Rhode Island low-income housing tax credits that were approved during the prior fiscal year. A summary of any tax credit agreements entered into under this chapter by the department and applicants shall be sent to the division of taxation and shall be public and shall be published by the tax administrator on the tax division website.
R.I. Gen. Laws § 44-5-20.02 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-20.02
§ 44-5-20.02. Central Falls  Property tax classification  List of ratable property.
Status: in_force

(a) Notwithstanding any provision within § 44-5-11.8 to the contrary, on or before June 1, except in 1990, in which case the time is thirty (30) days after June 1, 1990, the assessor in the city of Central Falls, after certification for classification, shall submit to the director of revenue a list containing the true, full, and fair cash value of the ratable estate and motor vehicles and shall classify and provide a tax rate for the property according to the following use:

(1) Class 1 includes residential property which is owner-occupied dwellings of no more than five (5) units and which is property used or held for human habitation, including rooming houses and mobile homes with facilities designed and used for living, sleeping, cooking, and eating on a non-transient basis. Eligibility for the owner-occupied tax classification shall be determined by compliance with § 44-3-34 and relevant city ordinances. This property includes accessory land, buildings, or improvements incidental to the habitation and used exclusively by the residents of the property or their guests. This property does not include a hotel, motel, commercial, or industrial property.

(2) Class 2 includes residential property which is owner-occupied dwellings of more than five (5) units and non-owner-occupied dwellings, including the residential portion of properties for mixed use as residential and commercial properties, and which is property used or held for human habitation, including rooming houses and mobile homes with facilities designed and used for living, sleeping, cooking, and eating on a non-transient basis. This property includes accessory land, buildings, or improvements incidental to the habitation and used exclusively by the residents of the property or their guests. This property includes open space including farmland, forestland, and open space land as defined in accordance with § 44-27-2. This property does not include a hotel, motel, commercial, or industrial property.

(3) Class 3 includes personal property, previously subject to tax, and includes all goods, chattels, and effects, wherever they may be, except those that are exempt from taxation by the laws of the United States or of this state.

(4) Class 4 includes every vehicle and trailer registered under chapter 3 of title 31.

(5) Class 5 includes property used commercially, including the commercial portion of properties for mixed use as residential and commercial properties or for industrial manufacturing.

(b) The city of Central Falls may, by ordinance adopted by the city council, provide for tax classification of property and tax rates in the city of Central Falls based on the five (5) classes outlined in subsection (a) of this section.

(c) The tax rate for Class 2 shall not exceed by two (2) times, the tax rate for Class 1; the tax rate for Class 5 shall not exceed by three (3) times, the tax rate for Class 1; and the tax rate for Class 3 shall remain at the fixed rate of thirty-eight dollars and thirty-three cents ($38.33) per one thousand dollars ($1,000) that was present at the passage of § 44-5-12.2.
R.I. Gen. Laws § 44-53-6 — RI Code / Title 44 / Chapter 44-53 / Section 44-53-6
§ 44-53-6. Surrender of property.
Status: in_force

(a) Any person in possession of, or obligated with respect to, property or rights to property subject to levy upon which a levy has been made shall, upon demand of the tax administrator, surrender the property or rights, or discharge the obligation, to the tax administrator, except that part of the property or rights as is, at the time of the demand, subject to an attachment or execution under any judicial process.

(b) Any person who fails or refuses to surrender any property or rights to property, subject to levy, upon demand by the tax administrator, shall be liable in their own person and estate to the state in a sum equal to the value of the property or rights not so surrendered, but not exceeding the amount of taxes for the collection of which the levy has been made, together with costs and interests on the sum at the rate prescribed in § 44-1-7 from the date of the levy. Any amount, other than costs, recovered under this subsection shall be credited against the tax liability for the collection of which the levy was made.

(c) In addition to the personal liability imposed by subsection (b) of this section, if any person required to surrender property or rights to property fails or refuses to surrender the property or rights to property without a reasonable cause, the person shall be liable for penalty equal to fifty percent (50%) of the amount recoverable under subsection (b) of this section. No part of the penalty shall be credited against the tax liability for the collection of which the levy was made.

(d) Any financial institution chartered under state or federal law, including, but not limited to, trust companies, savings banks, savings and loan associations, national banks and credit unions, shall surrender any deposits, including any interest in the financial institution that would otherwise be required to be surrendered under this subsection only after twenty-one (21) days after service of levy.

(e) Any person in possession of, or obligated with respect to property or rights to property subject to levy upon which a levy has been made, who, upon demand by the tax administrator, surrenders the property or rights to property or discharges the obligation, to the tax administrator, or who pays a liability under subsection (b) of this section shall be discharged from any obligation or liability to the delinquent taxpayer with respect to the property or rights to property arising from the surrender or payment. In the case of a levy which is satisfied, the person shall also be discharged from any obligation or liability to any beneficiary arising from the surrender payment.
R.I. Gen. Laws § 44-59-5 — RI Code / Title 44 / Chapter 44-59 / Section 44-59-5
§ 44-59-5. Relationship to state law.
Status: in_force

No provision of the Agreement authorized by this chapter in whole or part shall invalidate or amend any provision of the law of this state. Adoption of the Agreement by this state shall not amend or modify any law of this state. Implementation of any condition of the Agreement in this state, whether adopted before, at, or after membership of this state in the Agreement, shall be implemented by legislation or rule and regulation, as is appropriate.
R.I. Gen. Laws § 44-5-11.5 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-11.5
§ 44-5-11.5. Legislative findings  Revaluation cycle.
Status: in_force

It is found and declared that:

(1) Rhode Island property taxes continue to play a significant role in the financing of local educational and municipal services. The general assembly recognizes that the way the property tax is assessed, levied and collected can be improved to provide more reliable and up-to-date property values in each of the cities and towns.

(2) The states ten (10) year property revaluation cycle is the longest revaluation cycle in the country. Infrequent revaluations translate into disparities in property tax burden between types and classes of property within and among cities and towns. In addition, because each city and town represents multiple systems and procedures for administering the property tax, there is an inconsistent administration of property tax law and regulations.

(3) It is the intent of the general assembly to ensure that all taxpayers in Rhode Island are treated equitably. The more frequent the revaluation, the greater the equity within and among jurisdictions. Ensuring that taxpayers are treated fairly begins with modernizing the administration of the property tax that ensures:

(i) Up-to-date property values are maintained through more frequent property revaluations;

(ii) Cities and towns meet defined standards related to performing updates of property values;

(iii) The state shares in the cost of performing updates of property values in the cities and towns;

(iv) A meaningful and effective method of ensuring that cities and towns comply with the nine (9) year revaluation cycle and the updates of property values are developed;

(v) Procedures for administering the property tax are standardized  such as general reporting and classification systems;

(vi) Assessors and contracted property revaluation companies meet appropriate qualifications and standards; and

(vii) Intergovernmental cooperation in the administration of the property tax is maximized.

(4) With these findings in mind, it is the intent of the general assembly to institute a revaluation cycle where every city or town conducts a revaluation within nine (9) years of the date of the prior revaluation and shall conduct an update of real property every three (3) years from the date of the last revaluation.
R.I. Gen. Laws § 44-17-2 — RI Code / Title 44 / Chapter 44-17 / Section 44-17-2
§ 44-17-2. Amounts included as gross premiums.
Status: in_force

Except where such a charge would be inconsistent with federal law, gross premiums include all premiums and premium deposits and assessments on all policies, certificates, and renewals, written during the year, covering property and risks within the state, policies subsequently cancelled, and reinsurance assumed, whether the premiums and premium deposits and assessments are in the form of money, notes, credits, or other substitute for money, after deducting from the gross premiums the amount of return premiums on the contracts covering property and risks within this state and the amount of premiums for reinsurance assumed, of the property and risks. Mutual companies and companies which transact business on the mutual plan are also allowed to deduct from their premiums and premium deposits and assessments, the so-called dividends or unused or unabsorbed portion of the premiums and premium deposits and assessments applied in part payment of the premiums and premium deposits and assessments or returned to policyholders in cash or credited to policy holders during the year for which the tax is computed. Every domestic company, mutual association, organization, or other insurer, shall include for taxation in like manner and with like deductions premiums and premium deposits and assessments written, procured, or received in this state on business covering property or risks in any other state on which the company has not paid and is not liable to pay a tax to the other state.
R.I. Gen. Laws § 44-67-5 — RI Code / Title 44 / Chapter 44-67 / Section 44-67-5
§ 44-67-5. Setoff for delinquent payment of surcharge.
Status: in_force

If a compassion center fails to pay a surcharge, penalty or late filing charge within thirty (30) days of its due date, the tax administrator may request any agency of state government to setoff the amount of the delinquency against any payment due the compassion center from the agency and to remit to the tax administrator the amount of the surcharge, penalty and/or late filing charge from any such payment owed the compassion center. Upon receipt of a request for setoff from the tax administrator, any agency of state government is authorized and empowered to setoff the amount of any delinquency against any payment due the compassion center. The amount of setoff shall be credited against the surcharge, penalty and/or late filing charge due from the compassion center.
R.I. Gen. Laws § 44-49-4 — RI Code / Title 44 / Chapter 44-49 / Section 44-49-4
§ 44-49-4. Rules.
Status: in_force

The tax administrator may adopt rules necessary to enforce this chapter. The tax administrator shall adopt a uniform system of providing, affixing, and displaying official stamps, official labels, or other official indicia for controlled substances on which a tax is imposed.
R.I. Gen. Laws § 44-5-8.5 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-8.5
§ 44-5-8.5. Woonsocket  Tax amnesty periods.
Status: in_force

(a) Notwithstanding any other provision in this chapter to the contrary, the city of Woonsocket may, by ordinance duly enacted, authorize two (2), separate sixty-day (60) periods during fiscal year 2021 during which a waiver of interest and penalties on overdue tangible tax payments and motor vehicle tax payments may be made if the request for a waiver of interest and penalties is in writing, signed, and dated by the taxpayer and submitted within the two (2) sixty-day (60) waiver periods.

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

(c) Any request for a waiver of taxes and penalties that meets criteria established by this section pursuant to a duly-enacted ordinance may be granted by the city.

(d) Waivers of interest and penalties shall not be granted for any taxes contained in the 2020 tax bill.
R.I. Gen. Laws § 44-3-65 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-65
§ 44-3-65. Narragansett and East Greenwich  Tangible business property tax exemption.
Status: in_force

The town of Narragansett and the town of East Greenwich may, by ordinance, create a tangible business property tax exemption for local small business owners in an amount not to exceed thirty-five thousand dollars ($35,000).
R.I. Gen. Laws § 44-5-78.1 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-78.1
§ 44-5-78.1. Newport  Exemption for elderly and disabled residents.
Status: in_force

(a) The city council for the city of Newport is authorized to annually fix the amount, if any, of a real estate tax exemption to Newport residents based upon age or disability. Exemption rates may be tiered based upon income level.

(b) Any exemption shall only apply to residential property owned and occupied by the applicant.
R.I. Gen. Laws § 44-3-15.1 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-15.1
§ 44-3-15.1. Hopkinton  Freezing of tax rates for persons who are totally disabled.
Status: in_force

(a) Notwithstanding the provisions of § 44-3-15, the town council of the town of Hopkinton may, by ordinance, provide for the freezing of the rate and valuation of taxes on the real and personal property located in the town to any head of a household who is one hundred percent (100%) disabled and unable to work as of the date of the disability. The applicant must be determined by the Social Security Administration or Veterans Administration to be totally disabled, and the applicant must be under the age of sixty-five (65) years; and the applicant must meet income guidelines to be established and set forth within the ordinance, and which may be changed from time to time by amendment of the ordinance. The income guidelines may pertain to income of every nature and description, and may include the aggregate income of the applicant and all other persons residing with him or her. The freeze of rate and valuation on real property shall apply only to single-family dwellings in which the person who is disabled resides. The exemption shall not be allowed unless the person entitled thereto shall have presented to the assessors, on or before the last day on which sworn statements may be filed with the assessors for the year for which the foregoing is claimed, due evidence that he or she is so entitled, which evidence must be resubmitted annually for each year during which the applicant desires the freeze to continue.

(b) Upon attaining the age of sixty-five (65) years, the person who is totally disabled is no longer entitled to the tax freeze provided for in this section. The foregoing shall be in addition to any other exemption provided by law; and provided further, that the real estate shall not be taken from the tax rolls and shall be subject to the bonded indebtedness of the city or town.
R.I. Gen. Laws § 44-20-46 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-46
§ 44-20-46. Witnesses before tax administrator.
Status: in_force

(a) The tax administrator and any agent of the tax administrator authorized to conduct any inquiry, investigation, or hearing under this chapter has power to administer oaths and take testimony under oath relative to the matter of inquiry or investigation. At any hearing ordered by the tax administrator, the tax administrator or his or her agent may subpoena witnesses and require the production of books, papers, and documents pertinent to the inquiry. No witness under subpoena authorized to be issued by the provisions of this chapter is excused from testifying or from producing books or papers on the ground that the testimony or the production of the books or other documentary evidence would tend to incriminate the witness, but the testimony or the evidence of the books or papers so produced shall not be used in any criminal proceedings against the witness.

(b) If any person disobeys this process or, having appeared in obedience to it, refuses to answer any pertinent question put to the person by the tax administrator or his or her authorized agent or to produce any books and papers pursuant to the process, the tax administrator or the agent may apply to the sixth (6th) division of the district court, stating the disobedience to process or refusal to answer, and the court shall cite the person to appear before the court to answer that question or to produce those books and papers, and, upon his or her refusal so to do, shall commit the person to the adult correctional institutions, for a period not to exceed sixty (60) days. Notwithstanding the serving of the term of this commitment by any person, the tax administrator may proceed in all respects with this inquiry and examination as if the witness had not previously been called upon to testify.

(c) Officers who serve subpoenas issued by the tax administrator or under his or her authority and witnesses subpoenaed by the tax administrator under this section shall receive fees and compensation at the same rates as officers and witnesses in the district courts of the state, to be paid from the proper appropriation for the administration of this chapter.

(d) A party aggrieved by an order of the court may appeal the order to the supreme court in accordance with the procedures contained in the rules of appellate procedure of the supreme court.
R.I. Gen. Laws § 44-4-8.1 — RI Code / Title 44 / Chapter 44-4 / Section 44-4-8.1
§ 44-4-8.1. Apportionment of taxes upon sale of real estate.
Status: in_force

Whenever any real estate situated in this state is sold and conveyed to a purchaser, the tax assessed upon the real estate and the buildings and land improvements thereon as of any December 31st shall, except as otherwise provided by contract of the parties involved, be apportioned as if the assessment were made in advance for the immediate following calendar year and shall be adjusted between the seller and the purchaser as of the date of delivery of the deed of conveyance, the seller paying for the period commencing January 1st to and including the date of delivery of the deed of conveyance, and the purchaser paying the balance of the taxes.
R.I. Gen. Laws § 44-33-18 — RI Code / Title 44 / Chapter 44-33 / Section 44-33-18
§ 44-33-18. Extension of time for filing claims.
Status: in_force

In case of sickness, absence, or other disability, or if, in his or her judgment, good cause exists, the tax administrator may extend for a period not to exceed six (6) months the time for filing claim.
R.I. Gen. Laws § 44-13-23 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-23
§ 44-13-23. Determination of tax without return.
Status: in_force

If any corporation fails to file a return at the time prescribed by law, the tax administrator shall proceed to determine the tax from any information he or she can obtain.
R.I. Gen. Laws § 44-8-2 — RI Code / Title 44 / Chapter 44-8 / Section 44-8-2
§ 44-8-2. Notice of sale of personal property distrained.
Status: in_force

In all cases where personal property shall be levied on by any collector, the collector shall cause notice of the levy, and of the time and place of sale, to be left at the last and usual place of abode of the owner, or personally to be given to the owner, at least five (5) days previous to the appointed time of sale, if the owner has a last and usual place of abode in the state or if personal notice can be given to the owner. The collector shall also in all cases advertise the sale once a week for three (3) successive weeks in a newspaper, if there is one published in the town, if not, in the county, and shall also post up notices in three (3) public places in the city or town, at least twenty (20) days previous to the appointed time of sale.
R.I. Gen. Laws § 44-20-8.2 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-8.2
§ 44-20-8.2. Transactions only with licensed manufacturers, importers, distributors, and dealers.
Status: in_force

A manufacturer or importer may sell or distribute cigarettes and/or other tobacco products and/or electronic nicotine-delivery system products to a person located or doing business within this state, only if such person is a licensed importer or distributor. An importer may obtain cigarettes and/or other tobacco products and/or electronic nicotine-delivery system products only from a licensed manufacturer. A distributor may sell or distribute cigarettes and/or other tobacco products and/or electronic nicotine-delivery system products to a person located or doing business within this state, only if such person is a licensed distributor or dealer. A distributor may obtain cigarettes and/or other tobacco products and/or electronic nicotine-delivery system products only from a licensed manufacturer, importer, or distributor. A dealer may obtain cigarettes and/or other tobacco products and/or electronic nicotine-delivery system products only from a licensed distributor.

Provided, however, this section shall not apply to cigars.
R.I. Gen. Laws § 44-5-13.32 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.32
§ 44-5-13.32. Johnston  Assessment and taxation of new real estate construction.
Status: in_force

(a) The owner of record of new construction of real estate in the town of Johnston, completed after any assessment date, is liable for the payment of municipal taxes from the date the certificate of occupancy is issued or the date on which the new construction is first used for the purpose for which it was constructed, whichever is earlier, prorated for the assessment year in which the new construction is completed; provided, that the rate of taxation is uniform within each class. The prorated tax is computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of the new construction, on the date the property becomes liable for the prorated tax in accordance with this section.

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

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

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

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

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

(g) This section applies only to taxes levied and property assessed in the town of Johnston.
R.I. Gen. Laws § 44-20-55 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-55
§ 44-20-55. Severability.
Status: in_force

The provisions of this chapter are declared to be severable; and in case any part, section, or provision of this chapter is held void by any court of competent jurisdiction, the remaining parts, sections, and provisions of the chapter are not impaired or affected.
R.I. Gen. Laws § 44-15-18 — RI Code / Title 44 / Chapter 44-15 / Section 44-15-18
§ 44-15-18. Severability.
Status: in_force

If any provision of this chapter or the application of this chapter to any banking institution or credit union or circumstance is held invalid, the remainder of this chapter and the application of the provisions to the other banking institutions or credit unions or circumstances shall not be affected.
R.I. Gen. Laws § 44-20-28 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-28
§ 44-20-28. Stamping by distributors required.
Status: in_force

(a) Each distributor shall affix, or cause to be affixed, at the location for which his or her license is issued, except as provided in this chapter, in the manner the tax administrator may specify in regulations issued pursuant to this chapter, to each package of cigarettes sold or distributed by the distributor, stamps of the proper denominations. Those stamps may be affixed by a distributor at any time before the cigarettes are transferred out of his or her possession.

(b) Any person who is doing business as both a distributor and a dealer shall maintain separate areas for stamped and unstamped cigarettes.
R.I. Gen. Laws § 44-14-6 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-6
§ 44-14-6. Filing of annual return.
Status: in_force

(a) Every taxpayer shall file a return with the tax administrator:

(1) In case the taxable year of the taxpayer is the calendar year, on or before March 15 in the year following the close of the taxable year; and

(2) In case the taxable year of the taxpayer is a fiscal year, on or before the fifteenth (15th) day of the third (3rd) month following the close of the fiscal year.

(b) For tax years beginning after December 31, 2015, a return, in the form and containing the information that the tax administrator may prescribe, shall be filed with the tax administrator by the taxpayer on or before the date a federal return is due to be filed, without regard to extension.
R.I. Gen. Laws § 44-64-10 — RI Code / Title 44 / Chapter 44-64 / Section 44-64-10
§ 44-64-10. Provider records.
Status: in_force

Every provider shall:

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

(2) Preserve those records for the period of three (3) years following the date of filing of any return required by this chapter, or until any litigation or prosecution under this chapter has been completed; and

(3) Make those records available for inspection upon demand by the tax administrator or his authorized agents at reasonable times during regular business hours.
R.I. Gen. Laws § 44-5-69 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-69
§ 44-5-69. Local fire districts  Requirements of annual budget  Annual financial statements and publication of property tax data.
Status: in_force

Every fire district authorized to assess and collect taxes on real and personal property in the several towns in the state shall be required to have annual financial statements audited by an independent auditing firm approved pursuant to § 45-10-4 by the auditor general. The auditor general may waive or modify form and content of financial statements and scope of the audit, based upon the size of the fire districts. The financial statements for fiscal year 2015 and every fiscal year thereafter shall be presented at the districts first annual meeting subsequent to receipt of said financial statements. At least ten (10) days prior to said annual meeting, a copy of such financial statements shall be filed by the fire district with the town clerk for the town in which the district(s) is located. A copy of the financial statements shall be simultaneously sent to the auditor general and the division of municipal finance in the department of revenue. The fire districts shall also provide to the division of municipal finance in the department of revenue the adopted budget within thirty (30) days of final action, and other information on tax rates, budgets, assessed valuations, and other pertinent data upon forms provided by the division of municipal finance. The information shall be published by the department of revenue.
R.I. Gen. Laws § 44-53-12 — RI Code / Title 44 / Chapter 44-53 / Section 44-53-12
§ 44-53-12. Certificate of sale.
Status: in_force

(a) In the case of property sold as provided in § 44-53-9, the tax administrator shall give the purchaser a certificate of sale upon payment in full of the purchase price. In the case of real property, the certificate must state the real property purchased, for whose taxes it was sold, the name of the purchaser and the price paid.

(b) In the case of any real property sold as provided in § 44-53-9 and not redeemed in the manner and within the time provided in § 44-53-11, the tax administrator shall execute to the purchaser of the real property at the sale, upon the purchasers surrender of the certificate of sale, a deed of the real property purchased reciting the facts stated in the certificate.

(c) If real property is declared purchased by the state at a sale pursuant to § 44-53-9, the tax administrator shall at the proper time execute a deed for the property, and without delay cause the deed to be recorded in the proper registry of deeds.
R.I. Gen. Laws § 44-18-26.1 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-26.1
§ 44-18-26.1. Demonstration boat defined.
Status: in_force

Demonstration boat includes:

(1) The act of demonstrating a boats designed use to potential retail buyers, dealers, distributors, or builders;

(2) Boat promotion including shows, exhibits, regattas, races, seminars, demonstration to the press, use for photographic session, use to generate editorial copy for advertisements, brochures, or owner manuals;

(3) Boat improvement including testing by designers, engineers, hardware suppliers, equipment suppliers, engine manufacturers, and other professionals or technicians with the purpose of improving product quality, performance, or salability;

(4) All equipment needed for normal operation or to demonstrate intended uses while engaged in boat promotion or improvement including required safety gear and electronics.
R.I. Gen. Laws § 44-71-3 — RI Code / Title 44 / Chapter 44-71 / Section 44-71-3
§ 44-71-3. Definitions.
Status: repealed

As used in this chapter:

(1) Applicant means a developer applying for a Rhode Island low-income housing tax credit.

(2) Compliance period means the period of fifteen (15) taxable years beginning with the taxable year in which the Rhode Island low-income housing project is completed.

(3) Department means the department of housing established pursuant to § 42-64.34-1[repealed].

(4) Developer means a person, firm, business, partnership, association, political subdivision, or other entity that proposes to build or builds a qualified Rhode Island project.

(5) Eligibility statement means a statement authorized and issued by the department certifying that a given project is a qualified Rhode Island project and setting forth the annual amount of the Rhode Island low-income housing tax credit allocated to the project. The eligibility statement shall be on a form promulgated by the department in consultation with the division of taxation.

(6) Federal low-income housing tax credit means the federal tax credit as provided in section 42 of the 1986 Internal Revenue Code, as amended and in effect for the taxable year.

(7) Low-income project means a qualified low-income housing project, as defined in section 42 of the 1986 Internal Revenue Code, as amended and in effect for the taxable year, that has restricted rents.

(8) Qualified Rhode Island project means a qualified low-income housing project, as defined in section 42 of the 1986 Internal Revenue Code, as amended and in effect for the taxable year, which is located in the state of Rhode Island, that meets the requirements of this chapter, and whose owner enters into a tax credit agreement with the department.

(9) Rhode Island low-income housing tax credit means the tax credit established pursuant to § 44-71-4.

(10) Tax credit agreement means an agreement between the owner of the qualified Rhode Island project and the department and filed as an affordable housing restriction in the land records of the city or town where the real estate lies that requires the project to be operated in accordance with the requirements of this chapter for not less than thirty (30) years from the expiration date of the compliance period.

(11) Taxpayer means a person, firm, partnership, trust, estate, limited liability company, corporation (whether for profit or nonprofit), or other entity having an ownership interest in a qualified Rhode Island project, either directly or through one or more pass-through entities, that is subject to the taxes imposed on such person or entity pursuant to chapter 11, 13, 14, 17, or 30 of this title.
R.I. Gen. Laws § 44-5-50 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-50
§ 44-5-50. Contract for revaluation  Certified copy.
Status: in_force

Within ten (10) days after execution of a contract for revaluation as described in § 44-5-11.6, the city or town clerk shall submit a duly authorized and certified copy of the contract to the department of revenue.
R.I. Gen. Laws § 44-11-8 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-8
§ 44-11-8. Lien on real estate.
Status: in_force

The amount of any tax, penalty, and interest charge imposed upon any corporation under the provisions of this chapter shall, until collected, constitute a lien upon the corporations real estate located in this state, and this lien shall take precedence over any other lien or encumbrance on the real estate.
R.I. Gen. Laws § 44-11-38 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-38
§ 44-11-38. Collection by writ of execution.
Status: in_force

If any tax or penalty imposed by this chapter is not paid within thirty (30) days after the tax or penalty shall become due and payable, the tax administrator, in addition to any other powers provided by law, may petition the sixth (6th) division of the district court for a writ of execution, setting forth the nonpayment of the tax or penalty. The court shall appoint a time for a hearing and shall cause a reasonable notice to be given to the adverse party, and at the time and place of the return of the notice shall summarily proceed to hear the parties. If upon the hearing it shall appear that the tax or penalty is unpaid, the court shall issue an execution for the collection of the tax or penalty, which shall run to the sheriffs, or their deputies, of the several counties of this state, and in which the officer making service of the execution shall be commanded to levy upon the property of the corporation as may be taken on execution, and the officer charged with the service of the execution shall serve the execution as commanded, and shall sell the property seized as property is sold when taken on execution in actions at law, or the court shall take any other action as it may deem proper to enforce the payment of the tax by the appointment of a receiver of the property of the corporation or otherwise. A party aggrieved by a final order of the court may seek review of the order in the supreme court by writ of certiorari in accordance with the procedures contained in § 42-35-16.
R.I. Gen. Laws § 44-5-85 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-85
§ 44-5-85. Narragansett homestead exemption.
Status: in_force

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

(b) In the event property granted an exemption under this section is sold or transferred during the year for which the exemption is claimed, the town council of the town of Narragansett, 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 § 44-5-24 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-24
§ 44-5-24. Notice and procedure for collection of back taxes.
Status: in_force

(a) The assessors of taxes shall give notice of the proposed assessment or reassessment of any real estate for any previous year or years to all persons liable to the tax in the manner provided in this chapter for the levy and assessment of taxes. The notice shall contain a general description of the real estate and state the year or years for which the real estate is liable to assessment or reassessment and the name or names of the person or persons liable to assessment or reassessment, and shall require every person so liable to bring in to the assessors a true and exact account of real estate owned by him or her in the previous year or years, describing the real estate and specifying the value of every parcel of the real estate at the time of the general assessment of property in previous year or years, and like proceedings for the collection of any and all taxes shall be taken as is provided in chapters 7  9 of this title for the collection of taxes, and all the provisions of chapters 2  9 of this title, so far as applicable and consistent herewith, shall apply to every assessment of taxes for the previous year and to the collection of the taxes, except that no lien for the collection of any tax for a previous year shall attach to any real estate which has been aliened by the person liable to the tax prior to the giving of the notice, and no lien thereon which lawfully attached prior to the giving of the notice shall be prejudiced thereby.

(b) Persons aged sixty-five (65) years and over or persons suffering from a disability may designate a third party to whom notice may be sent as required pursuant to this section by advising the tax assessor of the name and address of the person.
R.I. Gen. Laws § 44-5-20 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-20
§ 44-5-20. List of ratable property.
Status: in_force

The assessors shall make a list containing the true, full, and fair cash value or a uniform percentage of its value as defined in §§ 44-5-12 and 44-5-38, as appropriate, of the ratable estate in the city or town, placing the real estate, tangible personal property except manufacturers machinery and equipment, and manufacturers machinery and equipment in separate columns, distinguishing real estate which is assessed specially as farm, forest, or open space land in accordance with the provision in § 44-5-12, and also distinguishing those who give in an account and those who do not and shall apportion the tax in accordance with the provisions of this chapter.
R.I. Gen. Laws § 44-3-4.2 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-4.2
§ 44-3-4.2. Conflicts eligible for veterans property tax relief.
Status: in_force

(a) In addition to those wars and conflicts listed in subsection 44-3-4(a)(1), any person who served in the military or naval service of the United States in the following places shall be entitled to the veteran exemptions in § 44-3-4:

(1) Berlin: May 9, 1945 to October 2, 1990. Cold War/Show of Strength.

(2) Korea: June 27, 1950 to November 8, 1950. President Orders Intervention.

(3) Quemay and Matsu: August 23, 1956 to June 1, 1963. Show of Force and Escort.

(4) Lebanon: July 1, 1958 to November 1, 1958. Operation Bluebat, Peacekeeping.

(5) Vietnam: July 1, 1958 to July 3, 1965. Advisory/U.S. Troops Ordered to Undertake Offensive Position.

(6) Taiwan Straits: August 23, 1958 to January 1, 1959. Show of Force.

(7) Congo (Zaire): July 14, 1960 to September 1, 1962. Operation Newtape, U.N. Peacekeeping.

(8) Laos: April 19, 1961 to October 7, 1962. Counter Insurgency.

(9) Berlin: August 14, 1961 to June 1, 1963. Show of Strength.

(10) Cuba: October 24, 1962 to June 1, 1963. Missile Crisis.

(11) Congo: November 23-27, 1964. Operation Dragon, Red & Black Rescue.

(12) Vietnam Conflict & RVNCM: July 3, 1965 to March 8, 1973. U.S. Troops Ordered to Offensive Position.

(13) Dominican Republic: April 28, 1965 to September 21, 1966. Evacuation and Peacekeeping.

(14) Korea: October 1, 1966 to June 30, 1974. Treaty Commitment.

(15) Cambodia Thailand: March 29, 1973 to August 15, 1973. Bombing Campaign.

(16) Cambodia: April 11-13, 1975. Operation Eagle Pull, Evacuation.

(17) Vietnam: April 29-30, 1975. Operation Frequent Wind, Evacuation.

(18) Cambodia: May 5, 1975. Mayaguez Hostage Rescue.

(19) Sinai, Egypt: August 3, 1981 to present. Peacekeeping.

(20) Lebanon: June 1, 1983 to December 1, 1987. Peacekeeping.

(21) Grenada: October 23, 1983 to November 21, 1983. Operation Urgent Fury, Evacuation.

(22) Libya: April 12-17, 1986. Operation Eldorado Canyon.

(23) Persian Gulf: July 24, 1987 to August 1, 1990. Operation Earnest Will, Naval Escort.

(24) Panama: December 20, 1989 to January 31, 1990. Operation Just Cause.

(25) Persian Gulf: August 2, 1990 to November 30, 1995. Operation Desert Shield & Desert Storm.

(26) Operation Sharp Edge: August 5-25, 1990. Humanitarian, Liberia.

(27) Combined Task Force Provide Comfort: April 5, 1991 to July 31, 1993. Humanitarian-Northern Iraq & Turkey.

(28) Combined Task Force Provide Comfort: December 1, 1995 to December 31, 1996. Northern Iraq & Incirlik Air Base, Turkey.

(29) Joint Task Force Guantanamo Bay: November 22, 1991 to June 30, 1992. Humanitarian, Guantanamo Bay.

(30) Operation Provide Hope: February 1, 1992 to April 30, 1993. Humanitarian, Russia.

(31) Joint Task Force Provide Relief: August 18, 1992 to December 4, 1992. Humanitarian, Kenya & Somalia.

(32) Somalia: December 5, 1992 to March 31, 1995. Operation Restore Hope & United Shield.

(33) Joint Task Force Provide Refuge: February 11, 1993 to March 11, 1993. Humanitarian, Kwazalern, Republic of Marshall Islands.

(34) Joint Task Force 160 Operation Sea Signal: May 20, 1994 to April 15, 1996. Humanitarian, Guantanamo Bay.

(35) Joint Task Force Distant Haven: August 19, 1994 to October 31, 1994. Humanitarian, Surname.

(36) Joint Task Force Safe Haven: August 26, 1994 to March 3, 1995. Humanitarian, Panama.

(37) Joint Task Force 180, 190 & MNF Operations Uphold and Restore Democracy: September 10, 1994 to March 31, 1995. Humanitarian, Haiti.

(38) Joint Task Force Support Hope: July 20, 1994 to October 7, 1994. Humanitarian, Rwanda.

(39) Haiti: September 16, 1994 to March 31, 1995. Operation Uphold Democracy.

(40) El Salvador: January 1, 1981 to February 1, 1992. Advisory raining.

(41) Former Republic of Yugoslavia: November 20, 1995 to December 19, 1996 and December 20, 1996 to June 20, 1998. Operation Joint Endeavor & Guard.

(42) Wake Island, Mid-Pacific Joint Task Force Prompt Return: July 12, 1995 to August 10, 1995. Humanitarian, Wake Island, Mid-Pacific.

(43) Southwest Asia: December, 1995 ongoing. Operation Southern Watch, Maritime Intercept Operation, Operation Vigilant Sentinel, Operation Northern Watch, Operation Desert Thunder, Operation Desert Fox, Exercise Intrinsic Action, Exercise Iris Gold, Operation Desert Spring.

(44) Former Republic of Yugoslavia: December 20, 1995  ongoing. Operation Joint Endeavor, Joint Guard and Force.

(45) Haiti: April 1, 1995 to January 31, 2000. Operation: UNMHI, U.S. For Haiti, USSPTG-Haiti.

(46) Liberia Joint Task Force Assured Response: April 8, 1996 to August 12, 1996. Humanitarian, Liberia.

(47) Kosova: March 24, 1999  ongoing. Operation Allied Force, Joint Guardian.

(b) Persons who served in the military or naval service of the United States Operation Noble Eagle, Operation Enduring Freedom, Operation Iraqi Freedom; September 12, 2001  ongoing are entitled to the veteran exemptions in § 44-3-4.

(c) Persons who served in the military or naval service of the United States and have received the Global War Expeditionary Medal and the Global War on Terrorism Medal are entitled to the veteran exemptions in § 44-3-4.
R.I. Gen. Laws § 44-5-60 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-60
§ 44-5-60. North Providence  Homestead exemptions.
Status: in_force

(a) The mayor, upon approval of the town council of the town of North Providence, is authorized to annually fix the amount, if any, of homestead exemption with respect to assessed value from local taxation on taxable real property used for residential purposes in the town of North Providence and to grant homestead exemptions to the owner or owners of residential real estate in an amount not to exceed twenty percent (20%) of the assessed value. The exemption only applies to class 3 residential property as defined in § 44-5-57 improved with a dwelling house whose owner is a resident of North Providence and who occupies the property as his or her principal residence. The dwelling house shall consist of no more than five (5) dwelling units. In order to determine compliance with the homestead exemption as outlined in this subsection, the town council shall provide, by resolution or ordinance, rules and regulations governing eligibility for the exemption established by this section.

(b) In the event property granted an exemption under this section is sold or transferred during the year for which the exemption is claimed, the town council of North Providence 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; provided, that there is a homestead exemption for owner-occupied residential and commercial mixed-use (class 5) real estate in an amount not to exceed ten percent (10%) of the assessed value.
R.I. Gen. Laws § 44-4-4.1 — RI Code / Title 44 / Chapter 44-4 / Section 44-4-4.1
§ 44-4-4.1. State property taxed to lessee or tenant.
Status: in_force

Any property owned by the state, except land and piers but including any other real property, buildings, improvements, and tangible personal property attached to, contained in, or used in connection with the property, which is leased or rented for a term of ten (10) or more years, including any options to renew or extend the term, shall be taxed to the person, partnership, corporation, joint stock company, or association leasing or renting the property, who, for the purposes of taxation is deemed the owner of the property; but excluding:

(1) Property acquired by the state from the United States pursuant to 49 U.S.C. § 47151 et seq., and managed for it by the Rhode Island economic development corporation;

(2) State property which is leased by any corporation, association, or organization which is exempt from property taxation;

(3) State property which is leased for purposes of nonprofit public use or service;

(4) Portions of buildings which are owned by the state, the portions being of a size, shape, or other unique character which makes them impossible to measure or separate for purposes of taxation; and

(5) State property leased for purposes which are necessary to the operation of an airport.
R.I. Gen. Laws § 44-62-5 — RI Code / Title 44 / Chapter 44-62 / Section 44-62-5
§ 44-62-5. Limitations.
Status: in_force

(a) The credit shall not exceed one hundred thousand dollars ($100,000) annually per business entity.

(b) The tax credit must be used in the tax year the contribution was made. Any amounts of unused tax credit may not be carried forward. The tax credit is not refundable, assignable or transferable. The tax credit may not reduce the tax below the state minimum tax.

(c) The credit allowed under this chapter is only allowed against the tax of that corporation included in a consolidated return that qualifies for the credit and not against the tax of other corporations that may join in the filing of a consolidated tax return.
R.I. Gen. Laws § 44-43-3_44-43-3 — RI Code / Title 44 / Chapter 44-43 / Section 44-43-3_44-43-3
§ 44-43-3. Wage credit. [Effective until January 1, 2026.]44-43-3. Wage credit. [Effective January 1, 2026.]
Status: in_force

(a) There shall be allocated among the entrepreneurs of a qualifying business entity (based on the ratio of each entrepreneurs interest in the entity to the total interest held by all entrepreneurs) with respect to each entity on an annual basis commencing with the calendar year in which the entity first qualified as a qualifying business entity a credit against the tax imposed by chapter 30 of this title. The credit shall be equal to three percent (3%) of the wages (as defined in 26 U.S.C. § 3121(a)) in excess of fifty thousand dollars ($50,000) paid during each calendar year to employees of the entity; provided, that there shall be excluded from the amount on which the credit is based any wages:

(1) Paid to any owner of the entity;

(2) Paid more than five (5) years after the entity commenced business or five (5) years after the purchase of the business entity by new owners, whichever occurs later; or

(3) Paid to employees who are not principally employed in Rhode Island and whose wages are not subject to withholding pursuant to chapter 30 of this title.

(b) The credit authorized by this section shall cease in the taxable year next following after the taxable year in which the average annual gross revenue of the business entity equals or exceeds one million five hundred thousand dollars ($1,500,000).
R.I. Gen. Laws § 44-3-23 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-23
§ 44-3-23. Narragansett  Tax exemptions in the town.
Status: in_force

The town council of the town of Narragansett may, by ordinance, grant an exemption on real property located within the town and owned and occupied by any person sixty-five (65) years of age or older at the rate of one hundred twenty-five dollars ($125) per one thousand dollars ($1,000) of valuation. Each exemption to all other persons granted on property in the town of Narragansett is at the rate of fifty-five dollars ($55.00) per one thousand dollars ($1,000.00) of valuation for each exemption granted to a taxpayer.
R.I. Gen. Laws § 44-65-6 — RI Code / Title 44 / Chapter 44-65 / Section 44-65-6
§ 44-65-6. Surcharge on available information  Interest on delinquencies  Penalties  Collection powers.
Status: in_force

If any provider shall fail to file a return within the time required by this chapter, or shall file an insufficient or incorrect return, or shall not pay the surcharge imposed by this chapter when it is due, the tax administrator shall assess upon the information as may be available, which shall be payable upon demand and shall bear interest at the annual rate provided by § 44-1-7 of the Rhode Island general laws, as amended, from the date when the surcharge should have been paid. If any part of the surcharge made is due to negligence or intentional disregard of the provisions of this chapter, a penalty of ten percent (10%) of the amount of the determination shall be added to the tax. The tax administrator shall collect the surcharge with interest in the same manner and with the same powers as are prescribed for collection of taxes in this title.
R.I. Gen. Laws § 44-11-29 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-29
§ 44-11-29. Notice to tax administrator of sale of assets  Tax due.
Status: in_force

(a) The sale or transfer of the major part in value of the assets of a domestic corporation, domestic limited liability company, domestic limited partnership, or any other domestic business entity, or of the major part in value of the assets situated in this state of a foreign corporation, foreign limited liability company, foreign limited partnership, or any other foreign business entity, other than in the ordinary course of trade and in the regular and usual prosecution of business by said corporation, limited liability company, limited partnership, or any other business entity whether domestic or foreign, and the sale or transfer of the major part in value of the assets of a domestic corporation, domestic limited liability company, domestic limited partnership, or any other domestic corporation business entity, or of the major part in value of the assets situated in this state of a foreign corporation, foreign limited liability company, foreign limited partnership, or any other foreign business entity that is engaged in the business of buying, selling, leasing, renting, managing, or dealing in real estate, shall be fraudulent and void as against the state unless the corporation, limited liability company, limited partnership, or any other business entity, whether domestic or foreign, at least five (5) business days before the sale or transfer, notifies the tax administrator of the proposed sale or transfer and of the price, terms, and conditions of the sale or transfer and of the character and location of the assets by requesting a letter of good standing from the tax division. Such notification must be received by the division of taxation at least five (5) business days before the sale or transfer. Whenever a corporation, limited liability company, limited partnership, or any other business entity, whether domestic or foreign, makes such a sale or transfer, any and all tax returns required to be filed under this title must be filed and any and all taxes imposed under this title shall become due and payable at the time when the tax administrator is so notified of the sale or transfer, or, if the tax administrator is not so notified, at the time when they should have been notified of the sale or transfer.

(b) This section shall not apply to sales by receivers, assignees under a voluntary assignment for the benefit of creditors, trustees in bankruptcy, debtors in possession in bankruptcy, or public officers acting under judicial process.
R.I. Gen. Laws § 44-27-5 — RI Code / Title 44 / Chapter 44-27 / Section 44-27-5
§ 44-27-5. Classification of open space land.
Status: in_force

(a)(1) An owner of land may apply for its classification as open space land on any assessment list of a city or town by filing a written application for that classification with the assessor of the city or town, not later than thirty (30) days before nor later than thirty (30) days after the date of assessment, except in years of revaluation when the landowner may file not later than thirty (30) days after receiving written notice of revaluation or in its absence after receipt of the tax bill. The assessor shall determine whether the land is open space and, if the assessor determines that the land is open space, the assessor shall classify the land as open space land and include the land as open space on the assessment list.

(2) In order to maintain this classification, each year thereafter, the landowner shall submit to the assessor a certificate, on a form prescribed by the assessor, confirming that the land is still open space. The assessor shall in the first notification mail the forms by first class mail not later than the thirtieth of November and if a second notification is needed, it shall be mailed certified. Failure to submit the certificate by thirty (30) days after the date of assessment is construed as voluntary withdrawal of the classification; except that the assessor may waive this requirement for good cause.

(3) Notwithstanding the preceding subdivision, whenever the owner of land designated and classified as open space land is a municipal land trust, municipal conservation commission, or private nonprofit land trust, annual certification is not required, and the classification continues until the voluntary withdrawal of the classification by the owner, or the transfer of the land by the owner is fee simple.

(b) An application for classification of land as open space land shall be made upon a form prescribed by the assessor and shall present a description of the land, a general description of the use to which it is being put, and any other information that the assessor may require to aid him or her in determining whether the land qualifies for that classification.

(c) Failure to file an application for classification of land as open space land within the time limit prescribed in subsection (a) of this section and in the manner and form prescribed in subsection (b) of this section is considered a waiver of the right to that classification on the assessment list.

(d) Any landowner aggrieved by: (1) the denial of an application filed in accordance with the provisions of subsections (a) and (b) of this section by the assessor of a city or town for classification of land as open space land; or (2) the use value assessment placed on land classified as open space land by the assessor; has the right to file an appeal within ninety (90) days of receiving notice, in writing, of the denial or the use value assessment with the board of assessment of review of the city or town. Should the city or town not have a board of assessment review, the city or town council shall review the appeal. The assessor shall be given the opportunity to explain either his or her refusal to classify the land or the assessment placed on the classified land. The board of review or city or town council shall also consider the testimony of the landowner and the city or towns planning board and conservation commission, if they exist. They shall also seek and consider the advice of the office of state planning, the department of environmental management, the dean of the college of resource development and the conservation district in which the city or town is located.

(e)(1) The board of assessment review, or city or town council, shall not disturb the designation of the director issued pursuant to subsection (a) of this section, unless the tax assessor has shown by a preponderance of the evidence that that designation was erroneous.

(2) The board of assessment review or city or town council shall render a decision within forty-five (45) days of the date of filing the appeal. Decisions of the board of assessment review, or city or town council, may be appealed to the superior court pursuant to the provisions of § 44-27-6.
R.I. Gen. Laws § 44-9-29 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-29
§ 44-9-29. Redemption by party to foreclosure proceedings.
Status: in_force

Any person claiming an interest, on or before the return day or within that further time as may on motion be allowed by the court, providing the motion is made prior to the fixed return day, shall, if he or she desires to redeem, file an answer setting forth his or her right in the land, and an offer to redeem upon the terms as may be fixed by the court. Where an answer has been timely filed, the court shall hear the parties, and may in its discretion make a finding allowing the party to redeem, within a time fixed by the court, upon payment to the petitioner of an amount sufficient to cover the original sum, costs, penalties, and all subsequent taxes, costs, and interest to which the petitioner may be entitled, together with the costs of the proceeding and counsel fee as the court deems reasonable. The court may impose other terms as justice and the circumstances warrant.
R.I. Gen. Laws § 44-38-3 — RI Code / Title 44 / Chapter 44-38 / Section 44-38-3
§ 44-38-3. Qualified energy-saving items.
Status: in_force

Under the provisions of this chapter, the following are those items qualified for grants under the provisions of § 44-38-2:

(1) Insulation designed to reduce heat loss or heat gain in a home or in a water heater.

(2) Storm or thermal windows or doors for the exterior of the home.

(3) Caulking or weather stripping of exterior doors or windows.

(4) Clock thermostats or other automatic energy-saving set-back thermostats.

(5) Furnace modifications designed to increase fuel efficiency, including replacement burners, modified flue openings, and ignition systems that replace a gas pilot light.
R.I. Gen. Laws § 44-5-20.3.1 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-20.3.1
§ 44-5-20.3.1. Property tax classification in Pawtucket  Tax levy determination.
Status: in_force

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