R.I. Gen. Laws § 44-5-11.7 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-11.7
§ 44-5-11.7. Permanent legislative oversight commission.
Status: in_force

(a)(1) There is created a permanent legislative commission on property taxation. The commission consists of the following members:

(i) Chairperson of the house finance committee, or designee;

(ii) Chairperson of the senate finance committee, or designee;

(iii) Chief budget analyst of the office of municipal affairs, or designee;

(iv) The president of the league of cities and towns;

(v) The executive director of the Rhode Island public expenditures council, or designee; and

(vi) Three (3) members of the Rhode Island Assessors Association.

(vii) Director of the property valuation within the department of revenue.

(2) The commission at its first meeting shall elect a chairperson from its membership.

(b) The purpose of the commission is to work in conjunction with Rhode Island department of administration, department of revenue and the RIAAO representatives, to study and evaluate property tax related issues including, but not limited to:

(1) Revaluation process and statistical study after a revaluation;

(2) Exemptions and classifications;

(3) Uniform depreciation rates; and

(4) Any other issues which the commission determines are relevant to the issue of property taxation.

(c) The members shall receive no compensation for their services. All departments and agencies of the state shall furnish advice and information, documentary or otherwise to the commission and its agents as is deemed necessary or desirable by the commission to facilitate the purposes of the commission.

(d) The commission shall meet no less than three (3) times per year and shall report its findings and recommendations to the general assembly on an annual basis.
R.I. Gen. Laws § 44-3-29.1 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-29.1
§ 44-3-29.1. Wholesale and retail inventory tax phase out.
Status: in_force

(a) Beginning July 1, 1999, the city council or town council of any municipality shall, by ordinance, phase out, over a ten (10) year period, the stock in trade or inventory tax of wholesalers and retailers. The rate schedule to be implemented by the cities and towns is established in this section.

(b) Inventory, as it refers to wholesalers, stock in trade, as it refers to wholesalers, and wholesaler have the same meaning as defined in § 44-3-19.

(c) Inventory, as it refers to retailers, stock in trade, as it refers to retailers, and retailer have the same meaning as defined in § 44-3-40.

(d) The rate schedule for the ten (10) year phase out of the wholesale and retail inventory tax is as follows:

(e) In the event that a wholesaler sold inventory or stock in trade both at wholesale and at retail in the preceding calendar year, the tax assessor of the municipality shall assess on the same basis as a retailers inventory or stock in trade as of December 31 of that year, to the extent permitted by applicable law, notwithstanding any freeze of assessed valuation or exemption permitted pursuant to § 44-5-12(c), that proportion of inventory or stock in trade of the wholesaler which are equal to the percentage of the wholesalers total sales during the preceding calendar year that were at retail. For the purposes of this paragraph, sales at retail do include sales to employees of the wholesaler or to employees of its affiliates. If retail sales are less than one percent (1%) of total sales during the year, it is deemed that no sales were made at retail during the year. All sales of a wholesaler to a customer, which is an affiliated entity, are deemed to be retail sales for the purposes of this subsection if more than half of the dollar volume of the sales of the affiliated entity is made within the municipality.

(f) For purposes of this section, a wholesaler is considered affiliated with customers if it controls, or is under common control with the customers.

(g) In the event that a wholesaler or retailer subject to the inventory tax commences operations in a particular city or town after fiscal year 1999, the tax assessor for that municipality shall determine what would have been the value of the inventory as of December 1998, adjusting the inventory value to fiscal year 1999 using the changes in the consumer price index  all urban consumers (CPI-U) published by the Bureau of Labor Statistics of the United States Department of Labor. The director of the department of revenue shall annually publish an adjustment schedule.

(h) This section also applies to motor vehicle dealers, as defined in § 31-5-5.

(i) The assent of two-thirds ( ) of the members elected to each house of the general assembly is required to repeal or amend this section.
R.I. Gen. Laws § 44-20-35 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-35
§ 44-20-35. Penalties for violations as to unstamped contraband cigarettes, contraband other tobacco products, or contraband electronic nicotine-delivery system products.
Status: in_force

(a) Any person who violates any provision of §§ 44-20-33 and 44-20-34 shall be fined or imprisoned, or both fined and imprisoned, as follows:

(1) For a first offense in a twenty-four-month (24) period, fined not more than ten (10) times the retail value of the contraband cigarettes, contraband electronic nicotine-delivery system products, and/or contraband other tobacco products, or be imprisoned not more than one (1) year, or be both fined and imprisoned;

(2) For a second or subsequent offense in a twenty-four-month (24) period, fined not more than twenty-five (25) times the retail value of the contraband cigarettes, contraband electronic nicotine-delivery system products, and/or contraband other tobacco products, or be imprisoned not more than three (3) years, or be both fined and imprisoned.

(b) When determining the amount of a fine sought or imposed under this section, evidence of mitigating factors, including history, severity, and intent shall be considered.
R.I. Gen. Laws § 44-14-28 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-28
§ 44-14-28. Pecuniary penalty for failure to file return.
Status: in_force

In case of any failure to file a return within the time prescribed by law, there shall be added to the tax five percent (5%) if the failure is for not more than thirty (30) days with an additional five percent (5%) for each additional thirty (30) days or fraction of a day during which the failure continues, not exceeding twenty-five percent (25%) in the aggregate, except that when a return is filed after the time prescribed by law, and it is shown that the failure to file the return at the prescribed time was due to reasonable cause and not due to willfull neglect, no addition to the tax shall be made.
R.I. Gen. Laws § 44-6-9 — RI Code / Title 44 / Chapter 44-6 / Section 44-6-9
§ 44-6-9. Forfeiture by city or town on failure to assess or collect tax.
Status: in_force

If the assessors neglect to assess, or the collector to collect, any city or towns proportion of a state tax, or if any city or town neglects to appoint assessors or a collector, the city or town shall forfeit double the amount of their proportion of the tax, to be recovered by the general treasurer in an action of debt against the delinquent city or town, and to be collected on execution from the property of the city or town or the inhabitants of the city or town.
R.I. Gen. Laws § 44-4-5 — RI Code / Title 44 / Chapter 44-4 / Section 44-4-5
§ 44-4-5. Mortgagor in possession of real estate deemed owner.
Status: in_force

The mortgagor is deemed to be the owner of mortgaged real estate, so long as the real estate is in the mortgagors possession.
R.I. Gen. Laws § 44-64-8 — RI Code / Title 44 / Chapter 44-64 / Section 44-64-8
§ 44-64-8. Hearing by tax administrator on application.
Status: in_force

Following hearing, if the tax administrator upholds the assessment of the surcharge, the amount owed shall be assessed together with any penalty or interest thereon.
R.I. Gen. Laws § 44-29-16 — RI Code / Title 44 / Chapter 44-29 / Section 44-29-16
§ 44-29-16. Rules and regulations  Forms.
Status: in_force

The tax administrator may prescribe rules and regulations, not inconsistent with law, to carry into effect the provisions of this chapter. These rules and regulations, when reasonably designed to carry out the intent and purpose of this chapter, are prima facie evidence of its proper interpretation. These rules and regulations may from time to time be amended, suspended, or revoked, in whole or in part, by the tax administrator. The tax administrator may prescribe and furnish any forms necessary or proper for the administration of this chapter.
R.I. Gen. Laws § 44-33-16 — RI Code / Title 44 / Chapter 44-33 / Section 44-33-16
§ 44-33-16. Public assistance funds excluded.
Status: in_force

A claim for relief under this chapter filed by a recipient of public assistance funds shall exclude all taxes or rent paid from the monies during the period for which the claim is filed.
R.I. Gen. Laws § 44-5-8.3 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-8.3
§ 44-5-8.3. Coventry  Tax amnesty period.
Status: in_force

(a) Notwithstanding any other provision in this chapter to the contrary, the town of Coventry may, by ordinance duly enacted, authorize a forty-five (45) day period during fiscal year 2013 during which a waiver of interest and penalties on overdue tangible tax payments and motor vehicle tax payments may be made if all of the following conditions are satisfied by the taxpayer:

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

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

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

(c) Any request for a waiver of taxes and penalties which meets criteria established by this section pursuant to a duly enacted ordinance shall be granted by the town.
R.I. Gen. Laws § 44-5-48 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-48
§ 44-5-48. Municipal revaluation  Registration.
Status: in_force

All persons, firms, partnerships, corporations, or other business entities seeking to perform a municipal revaluation as is described in § 44-5-11.6 shall first register with the department of revenue and shall conform to the rules and regulations promulgated by the director of the department of revenue in order to do business in this state.
R.I. Gen. Laws § 44-14-19.2 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-19.2
§ 44-14-19.2. Limitations on assessment.
Status: in_force

(a) General. Except as provided in this section the amount of the excise 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 prescribed time in this section for the assessment of tax, or before the time as extended under this section, 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) 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 foregoing 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 income an amount properly includable in the return which is in excess of twenty-five percent (25%) of the amount of income stated in the return. For this purpose there shall not be taken into account any amount which 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 after this.

(e) No period of limitations specified in any other law shall apply to the assessment or collection of taxes due under this chapter.
R.I. Gen. Laws § 44-64-2 — RI Code / Title 44 / Chapter 44-64 / Section 44-64-2
§ 44-64-2. 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 revenue.

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

(3) 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.

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

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

(6) Surcharge means the assessment that is imposed upon net patient revenue pursuant to this chapter.
R.I. Gen. Laws § 44-5-67.3 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-67.3
§ 44-5-67.3. Warwick  Reduction in assessed value of real estate upon demolition of buildings.
Status: in_force

(a) Whenever a building is demolished and the refuse is removed from the property, the tax assessor shall reassess the property to reflect removal of the building, and the new assessment shall be effective as of the date the building official confirms that the demolition is complete.

(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.

(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 city of Warwick.
R.I. Gen. Laws § 44-3-15.4 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-15.4
§ 44-3-15.4. Lincoln  Tax credit for persons who are totally disabled.
Status: in_force

(a) Notwithstanding the provisions of § 44-3-15, the town council of the town of Lincoln may, by ordinance, provide for a tax credit in the amount of six hundred dollars ($600) on the real property located in the town to any person who is one hundred percent (100%) disabled and unable to work as of the date of the tax assessment. Said credit shall be in addition to any exemption(s) provided for by law to which said person may otherwise be entitled; provided, that the applicant shall be determined by the Social Security Administration to be totally disabled.

(b) In order to qualify for this credit, the applicant shall be a town resident who shall own and reside on the real estate where to which the credit is to be applied as of the time of the application for the credit and also for a period of not less than five (5) years immediately preceding the application. Only one tax credit may be given per household on a parcel of real estate in any given year.

(c) Persons eligible for this credit shall file an application with the town tax assessor on or before midnight of the 15th day of March of the year in which the credit is requested, on forms to be provided for by the tax assessor. It shall be the obligation of the applicant to establish eligibility for the credit to the tax assessor. Any person receiving the tax credit, provided for in this section, shall be required to annually submit certified proof of his or her disability on or before March 15 in each year that the person continues to claim eligibility for the credit.
R.I. Gen. Laws § 44-23-38 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-38
§ 44-23-38. Termination of lien.
Status: in_force

Any other provision of this or chapter 22 of this title to the contrary notwithstanding, a lien created by those chapters ceases to be a lien upon or enforceable against real estate upon the expiration of a period of ten (10) years from and after the death of the person whose act, failure to act, or death gave rise to the lien, regardless of the date of death.
R.I. Gen. Laws § 44-23-6 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-6
§ 44-23-6. Notice by probate clerk of grant of letters on estate.
Status: in_force

Every probate clerk shall, within thirty (30) days after the granting of letters testamentary or letters of administration upon any estate, notify the tax administrator of the name of the decedent, the name and address of the executor, administrator, or trustee appointed, and the amount of the bond required by the court; and shall also furnish upon request certified copies of documents and any further information from the records and files of his or her office in regard to the estate that the tax administrator may from time to time require.
R.I. Gen. Laws § 44-2-1 — RI Code / Title 44 / Chapter 44-2 / Section 44-2-1
§ 44-2-1. Compensation of town assessors, clerks, and collectors.
Status: in_force

Assessors shall receive the amount of compensation that the town allows; town clerks shall be paid for copying tax bills as for other copies; and collectors shall be paid for collecting at the rate of five percent (5%) unless they have agreed with the town for a smaller sum; which fees shall be paid out of the town treasury. In case of distraint of personal property or levy on land, the collectors shall have the same fees as sheriffs have in similar cases.
R.I. Gen. Laws § 44-44-7 — RI Code / Title 44 / Chapter 44-44 / Section 44-44-7
§ 44-44-7. Collection powers.
Status: in_force

The tax administrator shall have for the collection of the taxes, including interest, imposed by this chapter the powers prescribed for collection of taxes in chapters 1 and 7  9 of this title.
R.I. Gen. Laws § 44-3-67 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-67
§ 44-3-67. Jamestown  Firefighters tax abatement.
Status: in_force

The town of Jamestown may establish, by ordinance, a program to provide property tax relief for every member in good standing of the Jamestown emergency medical services and volunteer fire department. Such tax relief may provide an abatement of up to two thousand dollars ($2,000) in property taxes due or the cash equivalent, if they do not own property, for any fiscal year. The criteria for providing such tax relief may include, but not be limited to, years of service, quantity of calls responded to, and number of training hours. This benefit is transferrable to a surviving spouse until remarriage or death.
R.I. Gen. Laws § 44-13-10 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-10
§ 44-13-10. Apportionment of earnings from business partially within state.
Status: in_force

In the case of every corporation carrying on business both within and outside of this state, its entire gross earnings from its operation for the preceding calendar year, or for the portion of the year that the corporation has carried on business within this state, shall be apportioned to this state as follows:

(1) In the case of an express corporation carrying on its business on steamboats, steam or electric railroads, or street railways, and in the case of a corporation whose principal business is a steamboat or ferryboat business as a common carrier, the total amount of gross earnings from all sources within this state for the calendar year or portion thereof next preceding;

(2) In the case of a common carrier steam or electric railroad or street railway corporation a proportion as the total mileage of tracks operated by the corporation for steam or electric railroad or street railway purposes within this state, exclusive of sidings and turnouts, on December 31 next preceding, bears to the total mileage of tracks then operated by the corporation for these purposes, both within and outside of this state;

(3) In the case of any corporation operating as a common carrier dining, sleeping, chair, or parlor car corporation, but not in the case of a public steam or electric railroad or street railway corporation operating cars as a part of or incidental to its railroad or railway business within this state, a proportion as the number of miles the cars were operated in this state during the year ending December 31 next preceding bears to the total number of miles the cars were then operated for these purposes both within and outside of this state;

(4) In the case of a public service telegraph, cable, or telecommunications corporation, or corporation which is manufacturing, selling, distributing and/or transmitting to the public currents of electricity to be used for light, heat, or motive power, the total amount of gross earnings within this state for the calendar year; provided, however, that gross earnings from providing mobile telecommunications services shall be apportioned to this state where the customers primary place of use, as determined in accordance with the mobile Telecommunications Sourcing Act (4 U.S.C. §§ 116  126), is within this state.

(5) In the case of a corporation whose principal business is manufacturing, selling and/or distributing to the public illuminating or heating gas or water, a proportion as the total miles of mains operated by the corporation within this state on December 31 next preceding bears to the total mileage of mains or wires operated by the corporation both within and outside of this state;

(6) In any case to which these proportions are not equitably applicable, in the proportion that is equitable.
R.I. Gen. Laws § 44-9-25.1 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-25.1
§ 44-9-25.1. Foreclosure of the rights of redemption on account of abandonment.
Status: in_force

Notwithstanding the provisions of § 44-9-25, following a sale of land for taxes, whoever holds the acquired title, may bring an immediate petition in the superior court for the foreclosure of all rights of redemption upon a finding by the superior court of abandonment. The petition shall include a description of the land to which it applies, with its assessed valuation, the petitioners source of title, giving reference to the place, book, and page of the record, and other facts as may be necessary for the information of the court. A finding of abandonment shall be made under the following circumstances:

(1) The summons initiating the proceedings for the foreclosure of all rights of redemption and directed to the taxpayer at the taxpayers premises, or at the last known address of the taxpayer, if known by the petitioner to be different from that of the taxpayers premises, is returned not found.

(2) Upon the return of the summons as not found, the petitioner may move the court, notice of the motion having been sent to the taxpayer by certified mail at the taxpayers last known address, for the appointment of the code enforcement officer of the city or town or other appropriate person as an officer of the court to make a personal inquiry into the whereabouts of the taxpayer. The inquiry shall include visits to the taxpayers premises, and inquiries with neighbors, known relatives, employers, and any other person or entity who the officer may reasonably conclude has information to the whereabouts of the taxpayer.

(3) If the officer of the court, upon inquiry, is unable to ascertain the whereabouts of the taxpayer, the court may, upon hearing the report of the officer and being satisfied as to its thoroughness, enter a finding that the taxpayers premises are abandoned, and order that all rights of redemption be immediately foreclosed on account of the abandonment.

(4) If the inquiry of the officer results in the location of the taxpayer, the taxpayer shall be ordered by the court to appear for the limited purpose of declaring his or her intention with regard to exercising his or her right of redemption over the property. If, upon making an appearance, the taxpayer states that neither he or she nor anyone holding under him or her intends to occupy the mortgaged premises, the court may order that all rights of redemption be immediately foreclosed on account of that abandonment.

(5) Any person who willfully misrepresents facts regarding the finding of abandonment of taxpayers premises or who engages in harassment or pressure to cause taxpayers to abandon premises or otherwise fraudulently obtains a finding of abandonment or a finding that premises have not been abandoned, shall be guilty of a misdemeanor punishable by a fine of not less than one thousand dollars ($1,000) or thirty (30) days in prison.

(6) Actions brought under this section to foreclose the right of redemption on account of abandonment in the superior court shall be given precedence on the calendar and shall be heard not later than thirty (30) days from the initiation of the proceedings.
R.I. Gen. Laws § 44-5-53 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-53
§ 44-5-53. Burrillville  Property tax classification  List of ratable property.
Status: repealed

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

(1) Class 1: All residential real estate, which consists of not more than six (6) dwelling units. Class 1 includes all mobile/manufactured homes and residential condominiums;

(2) Class 2: All commercial and industrial real estate 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 town council may, by ordinance, establish a process by which the assessor shall tax the property at the rate of the predominate use of the property.

(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 § 44-19-30 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-30
§ 44-19-30. Information confidential  Types of disclosure authorized.
Status: in_force

(a) It is unlawful, except in proceedings before a court of competent jurisdiction or to collect the taxes or enforce the penalties provided by chapters 18 and 19 of this title, for the tax administrator or any person having an administrative duty under those chapters to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any retailer or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular, stated or disclosed in any return, or to permit any return or copy or any book containing any abstract or particulars to be seen or examined by any person. The tax administrator may authorize examination of his or her records and the returns filed with the administrator by the tax authorities of another state or of the federal government if a reciprocal arrangement exists.

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

(c) The tax administrator may make available to the taxing officials of the various towns and cities of the state, for tax purposes only, any information that the administrator considers proper concerning state residents registering motor vehicles in other states.
R.I. Gen. Laws § 44-40-12 — RI Code / Title 44 / Chapter 44-40 / Section 44-40-12
§ 44-40-12. Person liable.
Status: in_force

The person liable for payment of the federal generation-skipping transfer tax shall be liable for the tax imposed by this chapter.
R.I. Gen. Laws § 44-40-5 — RI Code / Title 44 / Chapter 44-40 / Section 44-40-5
§ 44-40-5. Contents of return.
Status: in_force

The return shall contain such information and be in such form as the administrator may prescribe and shall state the amount of tax due under the provisions of this chapter. The return shall contain, or be verified by, a written declaration that it is made under penalties of perjury.
R.I. Gen. Laws § 44-19-35 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-35
§ 44-19-35. Tax collection as property held in trust for the state.
Status: in_force

All taxes collected by any retailer from purchasers in accordance with the provisions of chapter 18 of this title, and all taxes collected by any retailer from purchasers under color of those provisions, constitutes a trust fund for the state until paid to the tax administrator. That trust is enforceable against:

(1) The retailer;

(2) Any officer, agent, servant, or employee of any corporate retailer responsible for either the collection or payment, or both, of the tax;

(3) Any person receiving any part of the fund without consideration, or knowing that the retailer or any officer, agent, servant, or employee of any corporate retailer is committing a breach of trust; and

(4)(i) Their estates, heirs, and representatives; provided, that a purchaser to whom a refund has been properly made, or any person who receives payment of a lawful obligation of the retailer from that fund, is presumed to have received that amount in good faith and without any knowledge of the breach of trust.

(ii) The word purchaser includes a person who has paid rental charges on living quarters in any hotel, rooming house, or tourist camp.
R.I. Gen. Laws § 44-7-28 — RI Code / Title 44 / Chapter 44-7 / Section 44-7-28
§ 44-7-28. Glocester, Coventry and Burrillville tax lien on mobile or manufactured home in the town.
Status: in_force

(a) Taxes assessed against any person in the towns of Glocester, Coventry, and Burrillville for either a mobile or manufactured home shall constitute a lien on the mobile or manufactured home. The lien shall arise and attach as of the date of assessment of the taxes, as defined in § 44-5-1.

(b) The lien shall terminate at the expiration of twenty (20) years. The lien shall be superior to any other lien, encumbrance, or interest in the mobile or manufactured home whether by way of attachment or otherwise.
R.I. Gen. Laws § 44-64-11 — RI Code / Title 44 / Chapter 44-64 / Section 44-64-11
§ 44-64-11. Method of payment and deposit of surcharge.
Status: in_force

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

(b) The general treasurer is authorized to establish necessary accounts and to take all steps necessary to facilitate the electronic transfer of monies. The general treasurer shall provide the tax administrator a record of any such monies transferred and deposited.
R.I. Gen. Laws § 44-42-5 — RI Code / Title 44 / Chapter 44-42 / Section 44-42-5
§ 44-42-5. Limitation on credit.
Status: in_force

The credit allowed under this chapter for any taxable year shall not reduce the tax due for that year to less than one hundred dollars ($100). If the amount of credit allowable under this chapter for any taxable year reduces the tax to one hundred dollars ($100), any amount of credit not deductible in that taxable year may be carried over to the following year or years (not to exceed five (5) years) and may be deducted from the taxpayers tax for that year or years.
R.I. Gen. Laws § 44-5-8.6 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-8.6
§ 44-5-8.6. East Providence  Tax amnesty periods  Real property tax payments.
Status: in_force

(a) Notwithstanding any other provision in this chapter to the contrary, the city of East Providence may, by ordinance duly enacted, authorize two (2), separate sixty-day (60) periods, one period during fiscal year 2023 and the second period during fiscal year 2024 during which a waiver of interest and penalties in an amount not to exceed ten thousand dollars ($10,000) on overdue real property 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 shall 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 2023 tax bill.
R.I. Gen. Laws § 44-61-1.2 — RI Code / Title 44 / Chapter 44-61 / Section 44-61-1.2
§ 44-61-1.2. Annual report.
Status: in_force

The department of revenue shall prepare and annually submit to the governor and general assembly by January 31st, a report concerning the decoupling from the federal depreciation changes in the Recovery Rebates and Economic Stimulus for the American People Act of 2008 and other federal acts outlined in this section.
R.I. Gen. Laws § 44-19-10.3 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-10.3
§ 44-19-10.3. Electronic filing of sales tax returns.
Status: in_force

(a) Beginning on January 1, 2010, any person required to collect and remit sales and use tax to the state of Rhode Island who had an average monthly sales and use tax liability of two hundred dollars ($200) or more per month for the previous calendar year, shall remit said payments by electronic funds transfer or other electronic means defined by the tax administrator. The tax administrator shall adopt rules necessary to administer a program of electronic funds transfer or other electronic filing system.

(b) If any person fails to remit said taxes by electronic funds transfer or other electronic means defined by the tax administrator as required hereunder, the amount of tax required to have been electronically transferred shall be increased by the lesser of five percent (5%) of the amount that was not so transferred or five hundred dollars ($500), whichever is less, unless there was reasonable cause for the failure and such failure was not due to negligence or willful neglect.

(c) The tax administrator is authorized to waive the electronic filing requirement in a given year a person who can show that filing electronically will cause undue hardship.

(d) Any person engaged in commercial farming as defined in subdivision 44-18-30(32) shall not be subject to the electronic filing requirement as set forth in this section.
R.I. Gen. Laws § 44-72-5 — RI Code / Title 44 / Chapter 44-72 / Section 44-72-5
§ 44-72-5. Exemptions.
Status: in_force

This chapter does not supersede any applicable exemption in the general or public laws. In no case shall this chapter apply to, or any tax therefrom be assessed against, any properties or buildings that are rented or were rented for a period of more than one hundred eighty-three (183) days during the prior taxable year and subject to the provisions of chapter 18 of title 34 or any properties or buildings that are rented or were rented and are subject to tax pursuant to chapter 18 of this title.
R.I. Gen. Laws § 44-3-58 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-58
§ 44-3-58. Tax deferment of elderly persons in the town of Narragansett.
Status: in_force

(a) The town council of the town of Narragansett may, by ordinance, provide that the payment of all or a portion of the property taxes on a single family dwelling, owned by and occupied as the principal residence of persons who are sixty-five (65) years or older may be partially deferred until the property is disposed of by reason of death of all the qualified owners, or by reason of transfer or conveyance, provided, that any deferred taxes and interest constitute a lien against the real estate.

(b) This act shall be voted upon by the qualified electors of the town of Narragansett entitled to vote upon a proposition to impose a tax or for the expenditure of money at any special or regular election held after the passage of this act. The town clerk will then certify the results to the secretary of state. Any ordinance passed by the town council of Narragansett to provide tax deferment pursuant to the terms of this act shall become effective upon the approval of a majority of the electors voting on the question, vote to accept this section.
R.I. Gen. Laws § 44-5-82 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-82
§ 44-5-82. Cumberland homestead exemption.
Status: in_force

(a) The town council of the town of Cumberland 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 Cumberland 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 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 subsection, the town council shall provide, by resolution or ordinance, rules and regulations governing eligibility for the exemption established by this section.

(b) The town council of the town of Cumberland may provide for a proration of the homestead exemption in cases where title to property passes from those not entitled to claim an exemption to those who are entitled to claim an exemption.
R.I. Gen. Laws § 44-3-15.6 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-15.6
§ 44-3-15.6. Bristol volunteer firefighters exemption.
Status: in_force

The town of Bristol may establish, by ordinance, a program to provide property tax relief for any individual who volunteers his or her services as a firefighter or emergency medical technician. Such tax relief may provide an abatement of up to two thousand five hundred dollars ($2,500) in property taxes due for any fiscal year. The criteria for providing such tax relief may include, but not be limited to, years of service, rank, quantity of calls responded to, number of training hours, and certification status.
R.I. Gen. Laws § 44-5-74 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-74
§ 44-5-74. Woonsocket  Property tax classification  Authorization.
Status: in_force

The city of Woonsocket is authorized to adopt a system of property tax classification.
R.I. Gen. Laws § 44-19-7 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-7
§ 44-19-7. Registration of retailers.
Status: in_force

Every retailer selling 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, as well as services as defined in § 44-18-7.3, in this state, or renting living quarters in any hotel as defined in § 42-63.1-2, rooming house, or tourist camp in this state must register with the tax administrator and give the name and address of all agents operating in this state, the location of all distribution or sales houses or offices, or of any hotel as defined in § 42-63.1-2, rooming house, or tourist camp or other places of business in this state, and other information that the tax administrator may require.
R.I. Gen. Laws § 44-6-1 — RI Code / Title 44 / Chapter 44-6 / Section 44-6-1
§ 44-6-1. Notice to assessors of state tax on inhabitants or ratable estates.
Status: in_force

Whenever any tax is ordered by the general assembly to be assessed and levied on the inhabitants or ratable estates within the state, and no special provision is otherwise made in the act ordering the tax, the secretary of state shall immediately send a certified copy of the act imposing the tax, to the clerk of every city or town, who shall notify the assessors of the act and deliver a copy to them; and the assessors shall immediately give notice and proceed to assess the tax or their city or towns proportion of the tax, in the same manner as provided by law for city and town taxes.
R.I. Gen. Laws § 44-18-28 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-28
§ 44-18-28. Resale of fungible goods from commingled mass.
Status: in_force

If a purchaser gives a certificate with respect to the purchase of fungible goods and thereafter commingles these goods with other fungible goods not so purchased but of such similarity that the identity of the constituent goods in the commingled mass cannot be determined, sales from the mass of commingled goods are deemed to be sales of the purchased goods until a quantity of commingled goods equal to the quantity of commingled purchased goods has been sold.
R.I. Gen. Laws § 44-49-2 — RI Code / Title 44 / Chapter 44-49 / Section 44-49-2
§ 44-49-2. Definitions.
Status: in_force

(a) Controlled substance means any drug or substance, whether real or counterfeit, as defined in § 21-28-1.02, that is held, possessed, transported, transferred, sold, or offered to be sold in violation of Rhode Island laws. Controlled substance does not include marijuana.

(b) Dealer means a person who in violation of Rhode Island law manufactures, produces, ships, transports, or imports into Rhode Island or in any manner acquires or possesses seven (7) or more grams of any controlled substance, or ten (10) or more dosage units of any controlled substance which is not sold by weight. A quantity of a controlled substance is measured by the weight of the substance whether pure or impure or dilute, or by dosage units when the substance is not sold by weight, in the dealers possession. A quantity of a controlled substance is dilute if it consists of a detectable quantity of pure controlled substance and any excipients or fillers.

(c) [Deleted by P.L. 2022, ch. 31, § 3 and P.L. 2022, ch. 32, § 3.]
R.I. Gen. Laws § 44-19-27.3 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-27.3
§ 44-19-27.3. Service of summons.
Status: in_force

The summons may be sent by registered or certified mail to the taxpayer, or officer, agent, or employee of the taxpayer, or to any other authorized person, or may be left by any authorized agent of the tax administrator with the taxpayer, or officer, agent, or employee of the taxpayer, or other authorized person, or left at his or her last and usual place of abode. When the summons requires the production of records or documents, it is sufficient if those records and documents are described with reasonable certainty.
R.I. Gen. Laws § 44-5-63 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-63
§ 44-5-63. Barrington  Property tax classifications  List of ratable property.
Status: in_force

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

(1) Class 1: all ratable real estate and tangible personal property.

(2) Class 2: all motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.
R.I. Gen. Laws § 44-5-20.06 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-20.06
§ 44-5-20.06. Westerly  Property tax classification  List of ratable property.
Status: in_force

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

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

(2) Class 2: In the town of Westerly, all motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.
R.I. Gen. Laws § 44-1-14.1 — RI Code / Title 44 / Chapter 44-1 / Section 44-1-14.1
§ 44-1-14.1. Joint examinations of returns with other jurisdictions.
Status: in_force

(a) The tax administrator may participate jointly with the secretary of the treasury of the United States or the secretarys delegate, or with the proper tax officer of any territory, state, or its political subdivision or with any agent or agency designated under the laws of any territory, state, or its political subdivision in the examination, verification, assessment, audit, or other activity to determine the proper tax liability due on any tax return required to be filed with the administrator.

(b) The tax administrator may participate jointly with the tax officers in the examination, verification, assessment, audit, or other activity to determine the proper tax liability due on any tax return required to be filed with the Internal Revenue Service or with any territory, state, or its political subdivision to the extent that the tax of the federal government or of the territory, state, or its political subdivision is similar to a tax imposed by this state.

(c) A certificate by the tax administrator that the tax of the federal government or of the other territory, state, or its political subdivision is similar to a tax imposed by this state is prima facie evidence of the similarity.
R.I. Gen. Laws § 44-13-21 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-21
§ 44-13-21. Service of summons.
Status: in_force

The summons may be sent by registered or certified mail to the corporation or any officer, agent, or employee of the corporation, or to any other person, or may be left by any authorized agent of the tax administrator with the corporation, or with any officer, agent, or employee of the corporation, or any other person, or left at his or her last and usual place of abode. When the summons requires the production of records or documents, it shall be sufficient if the records and documents are described with reasonable certainty.
R.I. Gen. Laws § 44-18-7.3 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-7.3
§ 44-18-7.3. Services defined.
Status: in_force

(a) Services means all activities engaged in for other persons for a fee, retainer, commission, or other monetary charge, which activities involve the performance of a service in this state as distinguished from selling property.

(b) The following businesses and services performed in this state, along with the applicable 2017 North American Industrial Classification System (NAICS) codes, are included in the definition of services:

(1) Taxicab and limousine services including but not limited to:

(i) Taxicab services including taxi dispatchers (485310); and

(ii) Limousine services (485320).

(2) Other road transportation service including but not limited to:

(i) Charter bus service (485510);

(ii) Transportation network companies (TNC) defined as an entity that uses a digital network to connect transportation network company riders to transportation network operators who provide prearranged rides. Any TNC operating in this state is a retailer as provided in § 44-18-15 and is required to file a business application and registration form and obtain a permit to make sales at retail with the tax administrator, to charge, collect, and remit Rhode Island sales and use tax; and

(iii) All other transit and ground passenger transportation (485999).

(3) Pet care services (812910) except veterinary and testing laboratories services.

(4)(i) Room reseller or reseller means any person, except a tour operator as defined in § 42-63.1-2, having any right, permission, license, or other authority from or through a hotel as defined in § 42-63.1-2, to reserve, or arrange the transfer of occupancy of, accommodations the reservation or transfer of which is subject to this chapter, such that the occupant pays all or a portion of the rental and other fees to the room reseller or reseller. Room reseller or reseller shall include, but not be limited to, sellers of travel packages as defined in this section. Notwithstanding the provisions of any other law, where said reservation or transfer of occupancy is done using a room reseller or reseller, the application of the sales and use tax under §§ 44-18-18 and 44-18-20, and the hotel tax under § 44-18-36.1 shall be as follows: The room reseller or reseller is required to register with, and shall collect and pay to, the tax administrator the sales and use and hotel taxes, with said taxes being calculated upon the amount of rental and other fees paid by the occupant to the room reseller or reseller, less the amount of any rental and other fees paid by the room reseller or reseller to the hotel. The hotel shall collect and pay to the tax administrator said taxes upon the amount of rental and other fees paid to the hotel by the room reseller or reseller and/or the occupant. No assessment shall be made by the tax administrator against a hotel because of an incorrect remittance of the taxes under this chapter by a room reseller or reseller. No assessment shall be made by the tax administrator against a room reseller or reseller because of an incorrect remittance of the taxes under this chapter by a hotel. If the hotel has paid the taxes imposed under this chapter, the occupant and/or room reseller or reseller, as applicable, shall reimburse the hotel for said taxes. If the room reseller or reseller has paid said taxes, the occupant shall reimburse the room reseller or reseller for said taxes. Each hotel and room reseller or reseller shall add and collect, from the occupant or the room reseller or the reseller, the full amount of the taxes imposed on the rental and other fees. When added to the rental and other fees, the taxes shall be a debt owed by the occupant to the hotel or room reseller or reseller, as applicable, and shall be recoverable at law in the same manner as other debts. The amount of the taxes collected by the hotel and/or room reseller or reseller from the occupant under this chapter shall be stated and charged separately from the rental and other fees, and shall be shown separately on all records thereof, whether made at the time the transfer of occupancy occurs, or on any evidence of the transfer issued or used by the hotel or the room reseller or the reseller. A room reseller or reseller shall not be required to disclose to the occupant the amount of tax charged by the hotel; provided, however, the room reseller or reseller shall represent to the occupant that the separately stated taxes charged by the room reseller or reseller include taxes charged by the hotel. No person shall operate a hotel in this state, or act as a room reseller or reseller for any hotel in the state, unless the tax administrator has issued a permit pursuant to § 44-19-1.

(ii) Travel package means a room, or rooms, bundled with one or more other, separate components of travel such as air transportation, car rental, or similar items, which travel package is charged to the customer or occupant for a single, retail price. When the room occupancy is bundled for a single consideration, with other property, services, amusement charges, or any other items, the separate sale of which would not otherwise be subject to tax under this chapter, the entire single consideration shall be treated as the rental or other fees for room occupancy subject to tax under this chapter; provided, however, that where the amount of the rental, or other fees for room occupancy is stated separately from the price of such other property, services, amusement charges, or other items, on any sales slip, invoice, receipt, or other statement given the occupant, and such rental and other fees are determined by the tax administrator to be reasonable in relation to the value of such other property, services, amusement charges, or other items, only such separately stated rental and other fees will be subject to tax under this chapter. The value of the transfer of any room, or rooms, bundled as part of a travel package may be determined by the tax administrator from the room resellers and/or resellers and/or hotels books and records that are kept in the regular course of business.

(5) Investigation, Guard, and Armored Car Services (561611, 561612 & 561613).

(6) Parking services (812930) means the act of offering a parking space in or on a parking facility for purposes of occupancy by a patron in exchange for a parking fee for a duration of less than one month.

(c) All services as defined herein are required to file a business application and registration form and obtain a permit to make sales at retail with the tax administrator, to charge, collect, and remit Rhode Island sales and use tax.

(d) The tax administrator is authorized to promulgate rules and regulations in accordance with the provisions of chapter 35 of title 42 to carry out the provisions, policies, and purposes of this chapter.
R.I. Gen. Laws § 44-5-73 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-73
§ 44-5-73. Authority granted to city and town collectors to sell, assign and transfer tax liens and tax titles in bulk.
Status: in_force

(a) Notwithstanding any of the provisions of chapter 9 of this title, any city or town may by resolution of its legislative body authorize its collector to sell and assign for consideration to the Rhode Island housing and mortgage finance corporation pursuant to § 44-9-8.3 of the general laws, any and all liens for taxes assessed against any owner-occupied residential property of three (3) units or less on real estate as constituted pursuant to § 44-9-1 together with the right to receive the taxes, penalties, and other charges secured by the lien, and to sell and assign any real estate liable for overdue taxes and deliver a collectors deed granting tax title thereto, and to sell and assign any other tax titles on owner-occupied residential property of three (3) units or less previously acquired by the city or town. Sections 44-9-8 and 44-9-9 of the general laws shall not apply to the sale, assignment and transfer of real estate liable for overdue taxes pursuant to § 44-5-73.

(b) The cities and towns may make regulations for the possession, management and sale or assignment, either individually or in bulk, of land purchased or taken for taxes, not inconsistent with law or the right of redemption.

(c) The minimum sum paid for the assignment of any tax lien may not be less than the tax due, plus accrued interest and expenses of collection or at a rate which may be discounted to reflect uncollectible factors.

(d) The collector of any city or town holding a tax title may assign and transfer the tax title, individually or in bulk, with other tax titles, either by public auction to the highest bidder or by direct sale.

(e) After complying with the provisions of § 44-9-8.3, the minimum sum paid for the assignment of a tax title may not be less than the total amount necessary for the redemption of each individual tax title sold and assigned or at a rate which may be discounted to reflect uncollectable factors.

(f) The collector may execute and deliver on behalf of the city or town any instrument necessary in connection with the sale and assignment of the tax liens or tax titles, including, but not limited to, purchase and sale agreements, servicing agreements and trust agreements and accept on behalf of the city or town appropriate consideration pursuant to the regulations.

(g) The assignee of the liens or tax titles shall have and possess the same powers and rights at law and in equity as the city or town collector would have if the lien had not been assigned with regard to the collection of taxes, the precedence and priority of the lien, the accrual of interest and the fees and expenses of collections and the exemption from liability for enforcement or penalties arising from violations of environmental or minimum housing standards.

(h) The assignee has the same rights to enforce the liens as any private party holding a lien on real property.
R.I. Gen. Laws § 44-3-12 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-12
§ 44-3-12. Visually impaired persons  Exemption.
Status: in_force

(a) The property of each person who is legally blind according to federal standards as certified by a licensed physician or as certified by the Rhode Island services for the blind and visually impaired shall be exempted from taxation to the amount of six thousand dollars ($6,000), except for the towns of:

Tiverton. Which exemption shall be provided by town ordinance as a tax credit of three hundred dollars ($300) or greater; and

Warren. Which exemption shall be up to forty thousand eight hundred ninety-five dollars ($40,895); and

Barrington. Which exemption shall be sixteen thousand dollars ($16,000) for real property. The exemption shall apply to the property in the municipality where the person resides, and if there is not sufficient property to exhaust the exemption, the person may proclaim the balance in any city or town where the person may own property; except for the town of Cumberland , which exemption shall be up to forty-seven thousand five hundred forty-four dollars ($47,544); and

Westerly. Which may provide, by ordinance, an exemption on the total value of real and personal property not to exceed twenty-nine thousand dollars ($29,000). The city or town council of any city or town may, by ordinance, increase the exemption within the city or town to an amount not to exceed twenty-two thousand five hundred dollars ($22,500). The exemption shall not be allowed in favor of any person who is not a legal resident of the state, or unless the person entitled to the exemption 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 exemption is claimed, due evidence that the person is so entitled, which evidence shall stand so long as his or her legal residence remains unchanged. The exemption provided for in this section, to the extent that it shall apply to any city or town, shall be applied in full to the total value of the persons real and tangible personal property located in the city or town and shall be applied to intangible personal property only to the extent that there is not sufficient real property or tangible personal property to exhaust the exemption. This exemption shall be in addition to any other exemption provided by law except as provided in §44-3-25.

West Warwick. Which exemption shall be equal to three hundred thirty-five dollars ($335).

(b) In each city or town that has not increased the exemption provided by subsection (a) above the minimum of six thousand dollars ($6,000), except for the town of:

Barrington. Which exemption shall be sixteen thousand dollars ($16,000) for real property. The exemption shall increase automatically each year by the same percentage as the percentage increase in the total amount of taxes levied by the city or town. The automatic increase shall not apply to cities or towns that have increased the exemption provided by subsection (a) above the minimum of six thousand dollars ($6,000), except for the town of:

Barrington. Which exemption shall be sixteen thousand dollars ($16,000) for real property. If the application of the automatic increase to an exemption of six thousand dollars ($6,000) on a continuous basis from December 31, 1987, to any subsequent assessment date would result in a higher exemption than the exemption enacted by the city or town council, then the amount provided by the automatic increase applies.

(c) The town of Charlestown may, by ordinance, provide a tax dollar credit reduction for such legally blind person.

(d) The town of Jamestown may, by ordinance, provide a tax dollar credit reduction on real property for such legally blind person(s).

(e) The town of North Kingstown may, by ordinance, provide a tax dollar credit reduction or the equivalent assessment dollars on real property for such legally blind person(s).
R.I. Gen. Laws § 44-15-1 — RI Code / Title 44 / Chapter 44-15 / Section 44-15-1
§ 44-15-1. Definitions.
Status: in_force

Whenever used in this chapter:

(1) Banking institution means and includes a national banking association with its principal office or a branch located within the limits of this state, a state bank, trust company, savings bank (state or federal), building and loan association, and savings and loan association (state or federal), and loan and investment company organized under the laws of this state or having its principal place of business or a branch in this state:

(2)(i) Deposits means and includes:

(A) In the case of a national banking association, state bank, trust company, or savings bank (state or federal), savings deposits, participation deposits, or time deposits of any kind which bear interest or which are entitled to dividends;

(B) In the case of a building and loan association or a savings and loan association, outstanding shares of stock of every class and however designated plus divided earnings applicable to the stock, or time deposits of any kind, but shall not include shares of stock and the divided earnings applicable, or time deposits of any kind pledged as collateral to secure mortgage loans on real estate;

(C) In the case of a loan and investment company, deposits, or time deposits of any kind, which bear interest; also fully paid or partly paid certificates of investment, but not including payments made on investment certificates hypothecated as collateral against loans.

(ii) Deposits and time deposits as used in subparagraphs (i)(A)  (i)(C) of this subdivision also mean and include deposits or savings made under any type of deposit or savings plan represented by certificates of deposit, savings bonds, or income certificates issued by any banking institution, or however these or similar time deposits or savings plan may be designated. Deposits or time deposits as used above shall not include any deposits of a branch or office of any banking institution located outside of this state, whether it is established de novo or acquired pursuant to an interstate merger, consolidation, or acquisition; provided, that the deposits are made at a branch or office outside of this state, or an international banking facility of any banking institution, as defined in 12 C.F.R. §204.8, or which are payable only at an office located outside of the United States.
R.I. Gen. Laws § 44-49-13.1 — RI Code / Title 44 / Chapter 44-49 / Section 44-49-13.1
§ 44-49-13.1. Hearings by tax administrator on application, appeals.
Status: in_force

(a) Any dealer aggrieved by any assessment shall notify the tax administrator, in writing, within thirty (30) days from the date of mailing by the tax administrator of the notice of the assessment, and shall request a hearing relative to the assessment; and the tax administrator shall, as soon as practicable, fix a time and place for a hearing and shall, after the hearing, determine the correct amount of the tax, interest and penalties. The tax and penalties assessed by the tax administrator are presumed to be valid and correctly determined and assessed. The burden is upon the taxpayer to show their incorrectness or invalidity.

(b) 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 taxpayers right to appeal under this section shall be expressly made conditional upon prepayment of all taxes, interest, and penalties, unless the taxpayer moves for and is granted an exemption from the prepayment requirement pursuant to § 8-8-26.
R.I. Gen. Laws § 44-1-8 — RI Code / Title 44 / Chapter 44-1 / Section 44-1-8
§ 44-1-8. Taxes and fees as debt to state.
Status: in_force

Every tax, excise, or fee including any penalty, interest, or other charge payable to the tax administrator shall, from the time the tax, excise, or fee becomes due and payable, also become a debt to the state.
R.I. Gen. Laws § 44-18-18.1 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-18.1
§ 44-18-18.1. Local meals and beverage tax.
Status: in_force

(a) There is hereby levied and imposed, upon every purchaser of a meal and/or beverage, in addition to all other taxes and fees now imposed by law, a local meals and beverage tax upon each and every meal and/or beverage sold within the state of Rhode Island in or from an eating and/or drinking establishment, whether prepared in the eating and/or drinking establishment or not and whether consumed at the premises or not, at a rate of one percent of the gross receipts. The tax shall be paid to the tax administrator by the retailer at the time and in the manner provided.

(b) All sums received by the division of taxation under this section as taxes, penalties, or forfeitures, interest, costs of suit, and fines shall be distributed at least quarterly and credited and paid by the state treasurer to the city or town where the meals and beverages are delivered.

(c) When used in this section, the following words have the following meanings:

(1) Beverage means all nonalcoholic beverages, as well as alcoholic beverages, beer, lager beer, ale, porter, wine, similar fermented malt, or vinous liquor.

(2) Eating and/or drinking establishment means and includes restaurants, bars, taverns, lounges, cafeterias, lunch counters, drive-ins, roadside ice cream and refreshment stands, fish-and-chip places, fried chicken places, pizzerias, food-and-drink concessions, or similar facilities in amusement parks, bowling alleys, clubs, caterers, drive-in theatres, industrial plants, race tracks, shore resorts or other locations, lunch carts, mobile canteens and other similar vehicles, and other like places of business that furnish or provide facilities for immediate consumption of food at tables, chairs, or, counters or from trays, plates, cups, or other tableware, or in parking facilities provided primarily for the use of patrons in consuming products purchased at the location. Ordinarily, eating establishment does not mean and include food stores and supermarkets. Eating establishments does not mean vending machines, a self-contained automatic device that dispenses for sale foods, beverages, or confection products. Retailers selling prepared foods in bulk, either in customer-furnished containers or in the sellers containers, for example Soup and Sauce establishments, are deemed to be selling prepared foods ordinarily for immediate consumption and, as such, are considered eating establishments.

(3) Meal means any prepared food or beverage offered or held out for sale by an eating and/or drinking establishment for the purpose of being consumed by any person to satisfy the appetite and that is ready for immediate consumption. All such food and beverage, unless otherwise specifically exempted or excluded herein shall be included, whether intended to be consumed on the sellers premises or elsewhere, whether designated as breakfast, lunch, snack, dinner, supper, or by some other name, and without regard to the manner, time, or place of service.

(d) This local meals and beverage tax shall be administered and collected by the division of taxation, and unless provided to the contrary in this chapter, all of the administration, collection, and other provisions of chapters 18 and 19 of this title apply.
R.I. Gen. Laws § 44-5-13.4 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.4
§ 44-5-13.4. Richmond  Assessment and taxation of new real estate construction.
Status: in_force

(a) Completed new construction of real estate in the town of Richmond 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 of occupancy 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 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 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 Richmond.
R.I. Gen. Laws § 44-20-51.2 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-51.2
§ 44-20-51.2. Criminal penalty for fraudulent offenses.
Status: in_force

Whoever, with intent to defraud the state, fails to comply with any requirement of this chapter or regulations prescribed thereunder shall, in addition to any other penalty provided in this chapter, for each such offense, be fined one hundred thousand dollars ($100,000), or imprisoned not more than fifteen (15) years, or both.
R.I. Gen. Laws § 44-18-30B — RI Code / Title 44 / Chapter 44-18 / Section 44-18-30B
§ 44-18-30B. Exemption from sales tax for sales by writers, composers, artists  Findings.
Status: in_force

(a) The general assembly makes the following findings of facts:

(1) The arts and culture are a significant asset for Rhode Island, one that generates revenue through increased tourism and economic activity; creates jobs and economic opportunities; revitalizes communities adding to quality of life and property values; and fosters creativity, innovation, and entrepreneurship.

(2) Since 1998, the establishment of arts districts, where one-of-a-kind, limited-production works of art may be sold exempt from state sales tax, has resulted in an increased presence for the arts in designated cities and towns, with benefits to those communities and to the state.

(3) Since the establishment of arts districts, many communities have sought legislation to expand the program to their city or town.

(4) There is value in expanding the arts district program statewide, providing incentives for the sale and purchase of art. This is a unique opportunity for Rhode Island to shape history, and gain an advantage over other states, by becoming the first-and-only state in the country to declare a statewide sales tax exemption on art. This will strengthen Rhode Islands identity as an arts-friendly destination and State of the Arts.

(b)(1) This section only applies to sales by writers, composers, and artists residing in and conducting a business within the state of Rhode Island. For the purposes of this section, a work means an original and creative work, whether written, composed, or executed for one-of-a-kind, limited production that falls into one of the following categories:

(i) A book or other writing;

(ii) A play or the performance of said play;

(iii) A musical composition or the performance of said composition;

(iv) A painting, print, photograph, or other like picture;

(v) A sculpture;

(vi) Traditional and fine crafts;

(vii) The creation of a film or the acting within the film; or

(viii) The creation of a dance or the performance of the dance.

(2) For the purposes of this section, a work includes any product generated as a result of any of the above categories.

(3) For the purposes of this section, a work does not apply to any piece or performance created or executed for industry-oriented, commercial, or related production.

(c)(1) This section applies to sales by any individual:

(i) Who is a resident of, and has a principal place of business situated in, the state of Rhode Island.

(ii) Who is determined by the tax administrator in consultation with the Rhode Island council on the arts, after consideration of any evidence he or she deems necessary or that is submitted to him or her by the individual, to have written, composed, or executed, either solely or jointly, a work or works that would fall into one of the categories listed in subsection (b)(1).

(2) This section also applies to sales by any other gallery located in the state of Rhode Island.

(3) The tax administrator shall not make a determination unless:

(i) The individual(s) concerned duly make(s) an application to the tax administrator for the sales tax exemption that applies to the works defined in this section; and

(ii) The individual has complied and continues to comply with any and all requests made by the tax administrator.

(d) Any individual to whom this section applies, and who makes an application to the tax administrator, is entitled to a sales tax exemption for the sale of a work or works sold from the individuals business located in the State of Rhode Island that would, apart from this section, be subject to the tax rate imposed by the state of Rhode Island.

(e) When an individual makes a request for the exemption, the tax administrator is entitled to all books, documents, or other evidence relating to the publication, production, or creation of the works that may be deemed necessary by the tax administrator for the purposes of the exemption. The time period in which to provide this information is in the sole discretion of the tax administrator and specified in the notice.

(f) In addition to the information required in subsection (e), the tax administrator may require the individual(s) to submit an annual, certified accounting of the numbers of works sold; the type of work sold; and the date of the sale. Failure to file this report may, in the sole discretion of the tax administrator, terminate the individuals eligibility for the exemption.

(g) Any person storing, using, or otherwise consuming in this state any work or works deemed to be exempt from the sales tax pursuant to this section is not liable for the use tax on the work or works.

(h) Notwithstanding the provisions of this section, any individual to whom this section may apply shall comply with all the administration, collection, and other provisions of chapters 18 and 19 of this title.

(i) The certificate of exemption shall be valid for four (4) years from the date of issue. All certificates issued prior to the effective date of this section shall expire four (4) years from the effective date of this section.

(j) The Rhode Island council on the arts will oversee the transition to a statewide arts district program and work with the state tourism agencies; local chambers of commerce; and advertising/marketing agencies to promote this program, and will coordinate its efforts with the city and town governments. The Rhode Island council on the arts may request, and shall receive, from any department, division, board, bureau, commission, or agency of the state any data, assistance, and resources, including additional personnel, that will enable it to properly carry out this program.
R.I. Gen. Laws § 44-53-17 — RI Code / Title 44 / Chapter 44-53 / Section 44-53-17
§ 44-53-17. Release of levy.
Status: in_force

(a) It shall be lawful for the tax administrator, under regulations prescribed by the tax administrator, to release the levy upon all or part of the property or rights to property levied upon where it is determined that the action facilitates the collection of the liability, but the release shall not operate to prevent any subsequent levy.

(b)(1) If the tax administrator determines that property has been wrongfully levied upon, it shall be lawful for the tax administrator to return:

(i) The specific property levied upon;

(ii) An amount of money equal to the amount of money levied upon; or

(iii) An amount of money equal to the amount of money received by the state from a sale of the property.

(2) Property may be returned at any time. An amount equal to the amount of money levied upon or received from the sale may be returned at any time before the expiration of nine (9) months from the date of the levy. For the purposes of paragraph (1)(iii) of this subsection, if property is declared purchased by the state at a sale pursuant to §44-53-9 relating to the manner and conditions of sale, the state shall be treated as having received an amount of money equal to the minimum price determined pursuant to that section or, if larger, the amount received by the state from the resale of the property. For the purposes of paragraphs (1)(ii) and (1)(iii) of this subsection, the tax administrator shall certify the amount of money to the state treasurer, who shall pay it immediately without specific appropriation from the proceeds of the tax to which the money was originally credited.
R.I. Gen. Laws § 44-11-34 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-34
§ 44-11-34. Criminal penalty for failure to file return.
Status: in_force

Any taxpayer, or any officer or agent of the taxpayer, who willfully fails to file any return or statement, including a supplemental return, required to be made under the provisions of this chapter within the time fixed or extended is guilty of a felony and upon conviction shall be fined not exceeding ten thousand dollars ($10,000), or be imprisoned not exceeding one year, or both.
R.I. Gen. Laws § 44-5-13.2.4 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.2.4
§ 44-5-13.2.4. Newport  Assessment and taxation of new real estate construction.
Status: in_force

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

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

(c) Not later than ninety (90) days after receipt by the assessor of the notice from the building inspector or from a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate the amount from the date of issuance of the certificate of occupancy or the date on which the new construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as so prorated to the tax roll for the immediately preceding assessment date and shall within five (5) 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 this section may appeal to the assessment board of review within sixty (60) days from notification of the additional assessment or to superior court as provided.

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

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

(g) This section applies only to taxes levied and property assessed in the city of Newport.
R.I. Gen. Laws § 44-5-44 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-44
§ 44-5-44. Collection and publication of property tax data.
Status: in_force

(a) The department of revenue shall annually make and publicly issue comprehensive assessment ratio studies of the average level of assessment and the degree of assessment uniformity within each town and city. The department of revenue shall also annually compute and publicly issue the Russell Index of Inequality within each town and city.

(b) The department of revenue shall require assessors and other officers to report to it data on assessed valuations and other features of the property tax for the periods and in the form and content that the department of revenue requires. The department of revenue shall construct and maintain its system for the collection and analysis of property tax facts to enable it to make intrastate comparisons as well as interstate comparisons based on property tax and assessment ratio data compiled for other states by the United States Bureau of the Census or any agency successor to the Bureau.
R.I. Gen. Laws § 44-26-7 — RI Code / Title 44 / Chapter 44-26 / Section 44-26-7
§ 44-26-7. Short taxable years.
Status: in_force

The application of this chapter to taxable years of less than twelve (12) months is in accordance with regulations prescribed by the tax administrator.
R.I. Gen. Laws § 44-5-13.7 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.7
§ 44-5-13.7. Coventry  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 Coventry.
R.I. Gen. Laws § 44-69-3 — RI Code / Title 44 / Chapter 44-69 / Section 44-69-3
§ 44-69-3. Administration.
Status: in_force

(a) The department of administration and all political subdivisions shall, not later than August 1, 2014, and August 1 of each year thereafter, provide to the tax administrator a list of all public employees as of the preceding July 1 and such identifying information as may be required by the tax administrator. Such list and information shall be used by the tax administrator exclusively for the purpose of collection of income taxes due to the state of Rhode Island.

(b) The tax administrator shall, not later than December 1, 2014, and December 1 of each year thereafter, notify any public employee who is not in compliance with the income tax laws of this state. Such notification shall include:

(1) A statement that the employee will be subject to mandatory garnishment of wages by the state controller, unless the taxpayer is deemed by the tax administrator to be in compliance with the income tax laws of this state;

(2) The reasons that the taxpayer is considered to be out of compliance with the income tax laws of this state, including a statement of the amount of any tax, penalties and interest due, or a list of the tax years for which income tax returns have not been filed, as required by law;

(3) An explanation of the rights of the taxpayer and the procedures which must be followed by the taxpayer in order to come into compliance with the income tax laws of this state; and

(4) Such other information as may be deemed necessary by the tax administrator.

(c) A public employee who has entered into and is abiding by a payment agreement, or who has requested relief as an innocent spouse, which request is pending or has been granted, shall be deemed to be in compliance with the state income tax laws for purposes of this section.

(d) If the tax administrator notifies a public employee who is not in compliance with the income tax laws of this state as required in this section and such public employee does not respond to such notification or fails to come into compliance with the income tax laws of this state after an assessment has been made final or after the tax administrator determines that every reasonable effort has been made to assist the public employee to come into compliance with the income tax laws of this state, the tax administrator shall so notify the state controller or political subdivision, which shall commence mandatory garnishment of the public employees wages and shall notify the employee of the reason for such action. If a public employee, who has been previously reported by the tax administrator to a state agency or the political subdivision as being out of compliance, comes into compliance, the tax administrator shall immediately notify the state controller or the political subdivision. Neither a state agency or the political subdivision nor an appointing authority shall be held liable for any action with respect to a public employee pursuant to the provisions of this section.
R.I. Gen. Laws § 44-13-18 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-18
§ 44-13-18. 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 the lien shall take precedence over any other lien or encumbrance on the real estate.
R.I. Gen. Laws § 44-68-6 — RI Code / Title 44 / Chapter 44-68 / Section 44-68-6
§ 44-68-6. Regulations.
Status: in_force

The tax administrator shall promulgate rules and regulations in order to implement the provisions of this chapter.
R.I. Gen. Laws § 44-6-3 — RI Code / Title 44 / Chapter 44-6 / Section 44-6-3
§ 44-6-3. Copy of assessment furnished to general treasurer.
Status: in_force

The assessors, having completed the assessment, shall date, sign, and deposit the assessment in the office of the city or town clerk who shall immediately send a copy of the assessment to the general treasurer, with the names of the city or town treasurer and collector of taxes of the city or town, and their post office address.
R.I. Gen. Laws § 44-23-13 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-13
§ 44-23-13. Assessment and notice of transfer tax  Collection powers  Lien on property.
Status: in_force

(a) All taxes imposed by § 44-22-1.1 shall be assessed by the tax administrator upon the full and fair cash value of the property transferred at the rates described in chapter 22 of this title and only upon the amount in excess of the exemptions or deductions specified in that chapter, to be paid to the tax administrator, and all executors, administrators, or trustees are personally liable for any and all taxes until they are paid. Notice of the amount of the taxes shall be mailed to the executor, administrator or trustee liable for the taxes, and upon request made to the tax administrator to any other person by whom the taxes are payable, but failure to receive the notice does not excuse the nonpayment of or invalidate the taxes. Unless appeal is taken from the assessment, as provided in this chapter, the amount of assessed taxes is final.

(b) The tax administrator shall receive and collect the assessed taxes in the manner and with the powers prescribed and given to the collectors of taxes by chapters 7  9 of this title. Payment of the certified amount is a discharge of the tax.

(c) The taxes are and remain a lien upon the property transferred, and upon all property acquired by the executor, administrator or trustee in substitution for the property while that property remains in his or her hands until the taxes are paid, but the lien does not affect any tangible personal property or intangible personal property after it has passed to a bona fide purchaser for value. Nothing contained in this section gives the owner of any securities specified in § 44-23-34 the right to have the securities transferred to the owner by the corporation, association, company or trust issuing the securities, until the permit required by § 44-23-34 has been filed as provided in § 44-23-34.
R.I. Gen. Laws § 44-1-32 — RI Code / Title 44 / Chapter 44-1 / Section 44-1-32
§ 44-1-32. Hearing on application by taxpayer.
Status: in_force

Any taxpayer aggrieved by the action of the tax administrator in determining the amount of any tax, any surcharge that is required to be remitted to the tax division pursuant to § 39-21.1-14 or penalty for which a hearing is not provided may apply to the tax administrator, in writing, within thirty (30) days after notice of the assessment is mailed to the taxpayer, for a hearing relative to the tax or penalty. The tax administrator shall, as soon as practicable, fix a time and place for the hearing and shall, after the hearing, determine the correct amount of the tax, interest, and penalty.
R.I. Gen. Laws § 44-11-9 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-9
§ 44-11-9. Records, statements, and rules and regulations.
Status: in_force

Each taxpayer shall keep records, render statements, make returns, and comply with rules and regulations, not inconsistent with law, as the tax administrator may from time to time prescribe to carry into effect the provisions of this chapter.
R.I. Gen. Laws § 44-18-21 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-21
§ 44-18-21. Liability for use tax.
Status: in_force

(a) Every person storing, using, or consuming in this state tangible personal property, including a motor vehicle, boat, airplane, or trailer, purchased from a retailer, and a motor vehicle, boat, airplane, or trailer, purchased from other than a licensed motor vehicle dealer or other than a retailer of boats, airplanes, or trailers respectively; or storing, using or consuming specified 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 is liable for the use tax. The persons liability is not extinguished until the tax has been paid to this state, except that a receipt from a retailer engaging in business in this state or from a retailer who is authorized by the tax administrator to collect the tax under rules and regulations that he or she may prescribe, given to the purchaser pursuant to the provisions of § 44-18-22, is sufficient to relieve the purchaser from further liability for the tax to which the receipt refers.

(b) Each person before obtaining an original or transferral registration for any article or commodity in this state, which article or commodity is required to be licensed or registered in the state, shall furnish satisfactory evidence to the tax administrator that any tax due under this chapter with reference to the article or commodity has been paid, and for the purpose of effecting compliance, the tax administrator, in addition to any other powers granted to him or her, may invoke the provisions of § 31-3-4 in the case of a motor vehicle. The tax administrator, when he or she deems it to be for the convenience of the general public, may authorize any agency of the state concerned with the licensing or registering of these articles or commodities to collect the use tax on any articles or commodities which the purchaser is required by this chapter to pay before receiving an original or transferral registration. The general assembly shall annually appropriate a sum that it deems necessary to carry out the purposes of this section. Notwithstanding the provisions of §§ 44-18-19, 44-18-22, and 44-18-24, the sales or use tax on any motor vehicle and/or recreational vehicle requiring registration by the administrator of the division of motor vehicles shall not be added by the retailer to the sale price or charge but shall be paid directly by the purchaser to the tax administrator, or his or her authorized deputy or agent as provided in this section.

(c) In cases involving total loss or destruction of a motor vehicle occurring within one hundred twenty (120) days from the date of purchase and upon which the purchaser has paid the use tax, the amount of the tax constitutes an overpayment. The amount of the overpayment may be credited against the amount of use tax on any subsequent vehicle which the owner acquires to replace the lost or destroyed vehicle or may be refunded, in whole or in part.
R.I. Gen. Laws § 44-5-76 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-76
§ 44-5-76. East Greenwich  Reduction in assessed value of real estate upon removal of damaged structure.
Status: in_force

(a) Whenever a structure in the town of East Greenwich is damaged so as to require total reconstruction and following which, the owner provides for complete demolition of the structure with the material from the demolition being removed from the parcel of real property on which the structure 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 official, and the assessment shall reflect a determination of the assessed value of the parcel, exclusive of the assessed value of the structure 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 official, until the thirty-first (31st) day of December next succeeding and the assessment of the parcel for the assessment year in which demolition, removal, and grading are completed shall be adjusted accordingly by the assessor. Any excess tax resulting from the adjusted assessment shall be abated by the town council.

(c) This section is not applicable in the event of disasters such as, but not limited to, erosion or demolition resulting from floods or hurricanes. In addition, the East Greenwich town council is authorized to suspend this tax abatement policy for any year in which so many structures within the town of East Greenwich are damaged that granting reduced assessments would, in the sole judgment of the town council, jeopardize the fiscal integrity of the town of East Greenwich.

(d) This section applies only to assessments and taxes in the town of East Greenwich.
R.I. Gen. Laws § 44-18-38 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-38
§ 44-18-38. Severability.
Status: in_force

The provisions of chapters 18 and 19 of this title are declared to be severable; and in case any part, section, or provision of the chapters is held void by any court of competent jurisdiction, the remaining parts, sections, and provisions of the chapters shall not be impaired or affected.
R.I. Gen. Laws § 44-53-15 — RI Code / Title 44 / Chapter 44-53 / Section 44-53-15
§ 44-53-15. Determination of expenses of levy and sale.
Status: in_force

The tax administrator shall determine the expenses to be allowed in all cases of levy and sale.
R.I. Gen. Laws § 44-54-1 — RI Code / Title 44 / Chapter 44-54 / Section 44-54-1
§ 44-54-1. Tax credit.
Status: in_force

(a) A small business taxpayer that pays for or incurs expenses to provide access to persons with disabilities shall be allowed a credit, to be computed against the tax imposed by chapters 11 and 13 of this title. The expenses must be paid or incurred to enable the small business to comply with federal or state laws protecting the rights of persons with disabilities. The credit is equal to ten percent (10%) of the total amount expended in the state of Rhode Island during the taxable year but in no event shall exceed the sum of one thousand dollars ($1,000) for:

(1) Removing architectural, communication, physical, or transportation barriers;

(2) Providing qualified interpreters or other effective methods of delivering aurally delivered materials to persons with hearing impairments;

(3) Providing readers, tapes or other effective means of making visually delivered materials available to persons with visual impairments;

(4) Providing job coaches or other effective methods of supporting workers with severe impairments in competitive employment;

(5) Providing specialized transportation services to employees or customers with mobility impairments;

(6) Buying or modifying equipment for persons with disabilities; and

(7) Providing similar services, modifications, material or equipment for persons with disabilities;

(b) As used in this chapter, the following words have the following meanings:

(1) Small business is one that for the preceding year had thirty (30) or fewer full-time employees, or had one million dollars ($1,000,000) or less in gross receipts.

(2) Full-time employee is one employed at least thirty (30) hours a week for twenty (20) or more calendar weeks in the preceding year.

(3) Federal or state laws protecting the rights of persons with disabilities includes but is not limited to the: Americans with Disabilities Act of 1990, 42 U.S.C. § 12101 et. seq.; Title V of the Rehabilitation Act of 1973, 29 U.S.C. § 794; Declaration of Certain Constitutional Rights and Principles  Discrimination, R.I. Const. art. 1, § 2; Civil Rights of People with Disabilities, chapter 87 of title 42; Open Meeting Handicapped Accessibility for persons with disabilities, § 42-46-13; Access for persons with disabilities, § 37-8-15; and AIDS Discrimination Prohibited, § 23-6.3-11.

(4) Amount expended means the actual sum of money spent.
R.I. Gen. Laws § 44-72-15 — RI Code / Title 44 / Chapter 44-72 / Section 44-72-15
§ 44-72-15. Severability.
Status: in_force

If any provision of this chapter or the application of this chapter to any person or circumstances is held invalid, that invalidity shall not affect other provisions or applications of the chapter that can be given effect without the invalid provision or application, and to this end the provisions of this chapter are declared to be severable. It is declared to be the legislative intent that this chapter would have been adopted had those provisions not been included or that person, circumstance, or time period been expressly excluded from its coverage.
R.I. Gen. Laws § 44-44-2 — RI Code / Title 44 / Chapter 44-44 / Section 44-44-2
§ 44-44-2. Definitions.
Status: in_force

As used in this chapter:

(1) Beverage means all non-alcoholic drinks for human consumption, except milk but including beer and other malt beverages.

(2) Beverage container means any sealable bottle, can, jar, or carton which contains a beverage.

(3) Beverage retailer means any person who engages in the sale of a beverage container to a consumer within the state of Rhode Island, including any operator of a vending machine.

(4) Beverage wholesaler means any person who engages in the sale of beverage containers to beverage retailers in this state, including any brewer, manufacturer, or bottler who engages in those sales.

(5) Case means:

(i) Forty-eight (48) beverage containers sold or offered for sale within this state when each beverage container has a liquid capacity of seven (7) fluid ounces or less;

(ii) Twenty-four (24) beverage containers sold or offered for sale within this state when each beverage container has a liquid capacity in excess of seven (7) fluid ounces but less than or equal to sixteen and nine tenths (16.9) fluid ounces;

(iii) Twelve (12) beverage containers sold or offered for sale within this state when each beverage container has a liquid capacity in excess of sixteen and nine tenths (16.9) fluid ounces but less than thirty-three and nine tenths (33.9) fluid ounces; and

(iv) Six (6) beverage containers sold or offered for sale within this state when each beverage container has a liquid capacity of thirty-three and nine tenths (33.9) fluid ounces or more.

(6) Consumer means any person who purchases a beverage in a beverage container for use or consumption with no intent to resell that filled beverage container.

(7) Hard-to-dispose material is as defined in § 37-15.1-3.

(8) Hard-to-dispose material retailer means any person who engages in the retail sale of hard-to-dispose material (as defined in § 37-15.1-3) in this state.

(9) Hard-to-dispose material wholesaler means any person, wherever located, who engages in the sale of hard-to-dispose material (as defined in § 37-15.1-3) to customers for sale in this state (including manufacturers, refiners, and distributors and retailers), and to other persons as defined above.

(10) New vehicle means any mode of transportation for which a certificate of title is required pursuant to title 31 and for which a certificate of title has not been previously issued in this state or any other state or country.

(11) Organic solvent is as defined in § 37-15.1-3.

(12) Person means any natural person, corporation, partnership, joint venture, association, proprietorship, firm, or other business entity.

(13) Vending machine means a self-contained automatic device that dispenses for sale foods, beverages, or confection products.
R.I. Gen. Laws § 44-3-15.5 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-15.5
§ 44-3-15.5. Lincoln  Tax credit for persons over the age of 65 years.
Status: in_force

Notwithstanding any provisions of this chapter or any provision of the general or public laws to the contrary, the town council of the town of Lincoln may, by ordinance, provide that any real property owned and occupied for a period of five (5) years or more by any person over the age of sixty-five (65) shall be eligible for a credit against their owner occupied residential property in an amount calculated in conformity with the following guidelines.

(1) Measurement of Income. The income to be used shall be as has or would be reported on State Form RI-1040H (RI Property Tax Relief Claim) as Total 20XX Household Income.

(2) Calculation of Credit. The annual credit to be applied shall be as determined by the following income thresholds and credit amounts:

(b) In order to qualify for this credit, the applicant shall be a town resident who shall own and reside on the real estate where the credit is to be applied as of the time of the application for the credit and also for a period of not less than five (5) calendar years immediately preceding the application.

(c) In order to qualify for the credit established by this section, a person must be sixty- five (65) years of age on or before December 31 of the year preceding the year in which the tax is due and payable.

(d) The credit provided by this section shall be applied to the tax roll by the tax assessor of the town of Lincoln, and the tax assessor shall require that each person seeking such credit shall apply on or before April 15 of each year, except for the year of enactment, that date to be determined by the tax assessor. Such application shall be in a form prescribed by the tax assessor.

(e) This credit shall be in addition to any and all other exemptions from taxation to which such person may be otherwise entitled; provided, however, that only one credit shall be permitted for each parcel of property whether or not there be one or more owners eligible for such credit.

(f) When property is held in trust, the settler, beneficiary, and trust are not eligible for the additional credit provided by this section. A trustee-occupier of the residence would be eligible if all other requirements are met.
R.I. Gen. Laws § 44-44-8 — RI Code / Title 44 / Chapter 44-44 / Section 44-44-8
§ 44-44-8. Records required  Inspection of records.
Status: in_force

Every beverage wholesaler shall keep books, including records, receipts, and other pertinent papers, in a form the tax administrator may require. The records shall be open at all times to the inspection of the tax administrator and his or her agents and, upon summons issued by the tax administrator, shall be produced at the time and place that he or she may designate for inspection by the tax administrator or his or her agents.
R.I. Gen. Laws § 44-13-1 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-1
§ 44-13-1. Domestic corporations subject to tax  Gross earnings defined  Deductions.
Status: in_force

(a) Every corporation enumerated in § 44-13-4, incorporated under the laws of this state, shall annually pay a tax or excise to the state for the privilege of existing as a corporation during any part of the preceding calendar year. The tax shall be in addition to any tax upon its real estate and tangible personal property locally or otherwise assessed and shall be measured by its gross earnings, determined as provided, for the preceding calendar year or for the portion of the year that the corporation has been incorporated and shall be computed at the rates prescribed in § 44-13-4; provided, that the Narragansett Pier Railroad Company, a corporation incorporated under the laws of the state of Rhode Island, shall not be subject to any tax imposed by the provisions of this chapter in any year until and unless the net receipts of the railroad applicable to dividends or other form of distribution of corporate earnings shall in the year amount to a sum that is not less than four percent (4%) of the aggregate valuation of the property of the railroad as determined by the public utility administrator.

(b) Gross earnings includes all income of the same types as are classified as operating revenues by the public utilities control authority in the uniform systems of accounts prescribed by the authority for operations, whether or not the corporation is regulated by the public utilities control authority, except those subject to the Rhode Island business corporation tax, within the tax year and, with respect to each company, all income classified in the uniform systems of accounts as income from merchandising, jobbing, and contract work, income from nonutility operations and revenues from transfer, sale, or lease of tangible, intangible, or real property not devoted to utility operation, and receipts from the sale of residuals and other by-products obtained in connection with the production of gas, electricity, or steam. No deductions shall be allowed from the gross earnings for any commission, rebate, or other payment, except a refund resulting from an error or overcharge, and those specifically mentioned in § 44-13-5, and in the case of every corporation subject to tax under § 44-13-4(4), fifty percent (50%) of all amounts paid during the period July 1, 1987 to June 30, 1988 and one hundred percent (100%) of all amounts paid during the period July 1, 1988 and thereafter by a corporation to another corporation for connecting fees, switching charges, and carrier access charges shall be included in the gross earnings of the company to which they are paid and shall be deducted from the gross earnings of the paying company.
R.I. Gen. Laws § 44-5-3 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-3
§ 44-5-3. Ratable property of a city or town  Definitions.
Status: in_force

(a) The ratable property of the city or town consists of the ratable real estate and the ratable tangible personal property (which do not include manufacturers manufacturing machinery and equipment of a manufacturer) and the ratable tangible personal property of manufacturers consisting of manufacturers manufacturing machinery and equipment of a manufacturer.

(b)(1) For the purposes of this section and §§ 44-5-20, 44-5-22, 44-5-38, and § 9 of chapter 245, public laws of Rhode Island, 1966, manufacturing includes the handling and storage of manufacturers inventories as defined in § 44-3-3(a)(20)(ii).

(2) Manufacturers machinery and equipment or manufacturing machinery and equipment is defined as:

(i) Machinery and equipment which is used exclusively in the actual manufacture or conversion of materials or goods in the process of manufacture by a manufacturer as defined in § 44-3-3(a)(20) and machinery, fixtures, and equipment used exclusively by a manufacturer for research and development or for quality assurance of its manufactured products; and

(ii) Machinery and equipment which is partially used in the actual manufacture or conversion of raw materials or goods in the process of manufacture by a manufacturer as defined in § 44-3-3(a)(20) and machinery, fixtures, and equipment used by a manufacturer for research and development or for quality assurance of its manufactured products, to the extent to which the machinery and equipment is used for the manufacturing processes, research and development, or quality assurance. In the instances where machinery and equipment is used in both manufacturing activities, the assessment on machinery and equipment is prorated by applying the percentage of usage of the equipment for manufacturing, research and development, and quality assurance activity to the value of the machinery and equipment for purposes of taxation, and the portion of the value used for manufacturing, research and development, and quality assurance is exempt from taxation. The burden of demonstrating this percentage usage of machinery and equipment for manufacturing and for research and development and/or quality assurance of its manufactured products rests with the manufacturer.

(3) This definition of manufacturing or manufacturers machinery and equipment does not include:

(i) Motor vehicles required by law to be registered with the division of motor vehicles;

(ii) Store fixtures and other equipment situated in or upon a retail store or other similar selling place operated by a manufacturer, whether or not the retail establishment store or other similar selling place is located in the same building in which the manufacturer operates his or her manufacturing plant; and

(iii) Fixtures or other equipment situated in or upon premises used to conduct a business which is unrelated to the manufacture of finished products for trade and their sale by the manufacturer of the products, whether or not the premises where the unrelated business is conducted is in the same building in which the manufacturer has his or her manufacturing plant. The levy on tangible personal property of manufacturers consisting of manufacturers manufacturing machinery and equipment of a manufacturer is at the rate provided in § 44-5-38.

(c) Notwithstanding any exemption provided by this section, and except for the exemptions created by §§ 44-3-3(a)(22), 44-3-3(a)(48), and 44-3-3(a)(49), which exemptions shall remain intact, cities and towns shall only tax renewable energy resources, as defined in § 39-26-5, and associated equipment at five dollars ($5.00) per kilowatt of alternating current nameplate capacity for the tangible property

.
R.I. Gen. Laws § 44-53-2 — RI Code / Title 44 / Chapter 44-53 / Section 44-53-2
§ 44-53-2. Levy defined.
Status: in_force

Levy, as used in this chapter, includes the power of distraint and seizure by any means. A levy shall extend only to property possessed and obligations existing at the time. In any case in which the tax administrator may levy upon property or rights to property, the tax administrator may seize and sell the property or rights to property, whether real or personal, tangible or intangible.
R.I. Gen. Laws § 44-3-20.1 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-20.1
§ 44-3-20.1. Coventry  Deferment of payment of tax for the elderly or certain disabled residents.
Status: in_force

The town council of the town of Coventry is authorized to provide, by ordinance, that the payment of property taxes on all family dwellings located in the town and owned and occupied by persons who are aged sixty-five (65) years or older, or who are totally and permanently disabled, is deferred until the property is disposed of by reason of death of all the owners or by reason of transfer or conveyance. Any taxes so deferred constitute a lien against the real estate.
R.I. Gen. Laws § 44-3-49 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-49
§ 44-3-49. Burrillville  Fixed tax rate.
Status: in_force

The town council of the town of Burrillville may, by ordinance, provide for a fixed tax rate to apply to all personal tax exemptions provided for by this chapter.
R.I. Gen. Laws § 44-27-9 — RI Code / Title 44 / Chapter 44-27 / Section 44-27-9
§ 44-27-9. Change of ownership  Procedure for continuance of classification  Effect on land use change tax.
Status: in_force

(a) Upon the change of ownership of title, as recorded in the land evidence records of the city or town, of land previously classified as farm, forest, or open space land, the assessor of the city or town where the land is located shall notify the new owner that the land is classified as farm, forest, or open space and that land withdrawn from that classification is subject to the land use change tax provided for in § 44-5-39. The new owner may apply to the local assessor for continuance of classification and special assessment as provided in § 44-5-12. Upon certification by the new owner that the land continues its use as farmland, its management as forest land, or its preservation as open space land, the assessor shall continue it as that on the assessment list and notify the director of environmental management of the change in ownership.

(b) A change of ownership of land classified as farm, forest, or open space land, except for change in ownership through inheritance or interfamily transfer, where the new owner continues its classification as farm, forest, or open space land, commences anew the computation of the period the land has been so classified for the purposes of determining the land use change tax provided for in § 44-5-39.

(c) For the purposes of this section, transfer of ownership of land from an individual to a corporation wholly owned by that individual and/or his or her immediate family is not considered a change of ownership of the land. Where the owner of land classified under this chapter is a corporation, any change in ownership of ten percent (10%) or more of the outstanding common stock of the corporation is considered a change in ownership of the land, and shall be reported to the assessor of the town or city in which the land is located.

(d) New owners of land previously classified as farm, forest, or open space land who do not apply for continuance of classification as in subsection (a) of this section are considered to have voluntarily withdrawn the classification and become liable for the land use change tax in effect at the time of change of ownership. This tax is determined by the assessor within forty-five (45) days of the end of the recertification period provided for in subsection (a) of this section and falls due at the time the use of the land is changed. This tax constitutes a lien against the land and runs with the deed until the obligation is satisfied.
R.I. Gen. Laws § 44-67-4 — RI Code / Title 44 / Chapter 44-67 / Section 44-67-4
§ 44-67-4. Returns.
Status: in_force

(a) Every compassion center shall, on or before the twentieth (20th) day of the month following the month that the net patient revenue was received, make a return to the tax administrator.

(b) Compassion centers shall file their returns on a form as prescribed by the tax administrator containing data for the computation of net patient revenue and the surcharge. If a return shows an overpayment of a surcharge, the tax administrator shall refund or credit the overpayment to the compassion center.

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

Any person aggrieved by any assessment or decision of the tax administrator shall notify the tax administrator and request a hearing, in writing, within thirty (30) days from the date of mailing of the assessment or decision. The tax administrator or a hearing officer designated by the tax administrator shall, as soon as practicable, fix a time and place for the hearing and, after the hearing, determine the correct amount of the tax and interest.
R.I. Gen. Laws § 44-3-13.7 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-13.7
§ 44-3-13.7. Exeter  Exemption of real property from taxation for totally disabled persons.
Status: in_force

(a) The town council of the town of Exeter may, by ordinance, exempt from taxation any real property situated in the town which is owned and occupied by any one or more persons who is a domiciled resident of the town of Exeter and who is determined to be totally disabled by the social security administration. The amount of the exemption and the rules and regulations regarding eligibility for the exemption shall be provided for by ordinance and the town council of the town of Exeter, upon recommendation of the tax assessor, may, from time to time, by amendment to the ordinance, make changes in the amount of this exemption granted and the rules and regulations regarding eligibility for the exemption as they deem necessary to promote the purpose of this section.

(b) The town council of the town of Exeter is authorized in the ordinance to provide that any person who obtains an exemption pursuant to the ordinance to which the person is not entitled by the filing or making of any false statement or the proffering of any document or other writing known by the person to have been altered, forged, or to contain any false or untrue information shall be liable to the town of Exeter for an amount equal to double the amount of reductions in taxes resulting from the exemption, which amount shall be recoverable by the town in a civil action.
R.I. Gen. Laws § 44-9-26 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-26
§ 44-9-26. Deposit by petitioner to cover costs.
Status: in_force

The petitioner, at the time of filing his or her petition, shall deposit with the clerk of the superior court a sum sufficient to cover the costs of the proceedings as estimated by the court.
R.I. Gen. Laws § 44-23-25 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-25
§ 44-23-25. Settlement of taxes due.
Status: in_force

The tax administrator, with the approval of the attorney general, may effect a settlement of the amount of any taxes imposed by chapter 22 of this title as they deem to be for the best interests of the state, and the payment of amount agreed upon is a full satisfaction of the taxes; provided, that the settlement and assessment are made only with the consent of the executor of the will or the trustee under the other instrument, or, in the case of a transfer by will of real estate, of the persons entitled to the real estate, or, if the real estate passes to a trustee for those persons, then of the trustee. The settlement, in accordance with the provisions of this section, of a tax upon any transfer of property subject to a power of appointment, if the agreement of settlement provides, precludes the assessment under this chapter or under any act hereafter passed of any further tax, with respect to the right to transfer, upon or with respect to the transfer of any property at the time subject to the power, as a part of the estate of the donee of the power. The agreement is binding upon all persons taking property subject to the tax, except for fraud or manifest error; and executors and trustees are expressly authorized to enter into an agreement unless a contrary intention appears in the instrument defining their powers.
R.I. Gen. Laws § 44-11-4 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-4
§ 44-11-4. Returns of affiliated groups of corporations.
Status: in_force

For tax years beginning before January 1, 2015, an affiliated group of corporations may file a consolidated return for the taxable year in lieu of separate returns; provided, that all the corporations which constitute the affiliated group at any time during the period for which the return is made and which are subject to taxation under this chapter shall consent to the making of the consolidated return. The tax administrator may prescribe rules and regulations as he or she may deem necessary in order that the tax liability of any affiliated group of corporations making a consolidated return and of each corporation in the group, liable to taxation under this chapter, both during and after the period of affiliation, may be determined, computed, assessed, collected, and adjusted in a manner as clearly to reflect the net income and the corporate excess and to prevent avoidance of tax liability.
R.I. Gen. Laws § 44-19-32 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-32
§ 44-19-32. Deposit in mail as sufficient notice.
Status: in_force

In the administration of chapters 18 and 19 of this title, the requirement that the tax administrator give notice by mail is fulfilled by the depositing in any United States post office of the notice, either as ordinary or registered or certified mail, directed to the latest address of the person concerned which has been filed with the tax administrator. It is the responsibility of each person liable for any tax under those chapters to keep the tax administrator informed of his or her correct address.
R.I. Gen. Laws § 44-5-5 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-5
§ 44-5-5. Determination of date on which taxes due  Penalties on delinquencies.
Status: in_force

The electors in a financial town meeting of any town qualified to vote on any proposition to impose a tax or for the expenditure of money, or the city council of a city, shall determine the date on which taxes are due and payable and the date on which they are subject to a penalty, unless otherwise provided by law, and all taxes remaining unpaid on the specified date shall carry until collected a penalty at a rate determined by the electors or the city council; provided, that if a state of fiscal emergency is deemed to exist by a vote of any city or town council, then the city or town council is authorized until July 1, 1992, to determine the delayed date on which taxes are due and payable and the date on which they are subject to a penalty, and may adopt a procedure to determine which persons assessed to pay the taxes are or have been adversely affected by the fiscal emergency.
R.I. Gen. Laws § 44-49-1 — RI Code / Title 44 / Chapter 44-49 / Section 44-49-1
§ 44-49-1. Short title.
Status: in_force

This chapter shall be known as the Controlled Substances Taxation Act.
R.I. Gen. Laws § 44-26-1 — RI Code / Title 44 / Chapter 44-26 / Section 44-26-1
§ 44-26-1. Definitions and purpose.
Status: in_force

(a) Definitions. The following words as used in this chapter, unless the context otherwise requires, have the following meanings:

(1) Advance means a sum equal to one hundred percent (100%) of the full amount of the tax which a corporation estimates it will be required to pay under the provisions of any of the chapters enumerated in subdivision (2) of this subsection, or in any act or acts in lieu, addition or amendment of those chapters.

(2) Corporation means every corporation, utility, banking institution, insurance company, organization, or association subject to taxation under chapters 11, 12, 13, 14, 15, and 17 of this title, § 27-3-38, or under any special act or acts in lieu of the provisions of these chapters and section, or in addition to or amendment of these chapters and section.

(3) Taxable year, in the case of a corporation subject to taxation:

(i) Under chapter 11 or 12 of this title, means taxable year as defined in § 44-11-1;

(ii) Under chapter 14 of this title, means income period as defined in § 44-14-2; and

(iii) Under chapter 13, 15, or 17 of this title, or under § 27-3-38, means the calendar year ending December 31st next preceding the year during which the corporation is required to file the return prescribed by § 44-13-6, 44-15-5 or 44-17-1.

(b) Purpose. The purpose of this chapter is to provide for accelerating the payment of the respective taxes imposed under the provisions of the chapters enumerated in subdivision (a)(2) of this section by requiring that a corporation pay a sum equal to the entire amount of its estimated tax during its current taxable year.
R.I. Gen. Laws § 44-3-9.4 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-9.4
§ 44-3-9.4. Middletown  Economic development tax incentive program  Assessed valuation exemptions or stabilizing of taxes.
Status: in_force

(a) The town council of the Town of Middletown may, by ordinance, provide for a schedule of exemptions from assessed valuation for real and personal property of property owners or businesses which create jobs in the town and which qualify under such ordinance.

(b) The town council of the Town of Middletown may, by ordinance, provide for a schedule of exemptions from assessed valuation or determine a stabilized amount of taxes to be paid for real and personal property of property owners or businesses for any retrofit, expansion or renovation of specifically permitted uses under such ordinance and which qualify under such ordinance. The ordinance shall specify the kinds of retrofitting, expansion and renovation for which exemptions or stabilization will be permitted. The exemption shall be for a period of no more than five (5) years.

(c) The amount of the exemption or stabilization and the rules and regulations regarding the eligibility and qualification for the exemption or stabilization shall be provided by ordinance and the town council may, from time to time, by amendment to the ordinance, make those changes in the amount of exemption or stabilization or in the rules and regulations regarding eligibility and qualification for exemption as it deems necessary.
R.I. Gen. Laws § 44-5-20.24 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-20.24
§ 44-5-20.24. Cranston  Property tax classification  Duties of assessor.
Status: in_force

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

(b) The assessor shall have the authority to apply different rates of taxation against Class 1 and Class 2 property to determine the tax due and payable on the property; provided, however, such rates of taxation shall be uniform.
R.I. Gen. Laws § 44-72-12 — RI Code / Title 44 / Chapter 44-72 / Section 44-72-12
§ 44-72-12. Appeals.
Status: in_force

(a) In any appeal from the imposition of the tax set forth in this chapter, the tax administrator shall find in favor of an appellant who shows that the property assessed:

(1) Was actively occupied by the owner during the taxable year for more than six (6) months; or

(2) Was exempt pursuant to the general laws or public laws from the imposition of the tax set forth in this chapter.

(b) 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 taxpayers right to appeal under this section shall be expressly made conditional upon prepayment of all taxes, interest, and penalties unless the taxpayer moves for and is granted an exemption from the prepayment requirement pursuant to § 8-8-26. If the court, after appeal, holds that the taxpayer is entitled to a refund, the taxpayer shall also be paid interest on the amount at the rate provided in § 44-1-7.1.
R.I. Gen. Laws § 44-20-7 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-7
§ 44-20-7. Vending machine markers.
Status: in_force

No person shall operate a machine for vending cigarettes unless there is attached to the machine a disc or marker, in a form to be determined by the tax administrator, showing that it is licensed by the tax administrator. The fee for each license is twenty-five dollars ($25.00) as provided in § 44-20-4. Any licensed machine may be removed from one location to another within the state under regulations that the tax administrator may prescribe without payment of an additional fee. Any person who operates any machine for vending cigarettes in violation of the provisions of this section is subject to the same penalties as provided in § 44-20-3 for the sale of cigarettes without a license.
R.I. Gen. Laws § 44-1-33 — RI Code / Title 44 / Chapter 44-1 / Section 44-1-33
§ 44-1-33. Indemnification.
Status: in_force

(a) The state shall indemnify the tax administrator for any recovery against him or her in his or her personal capacity arising out of any act or omission occurring within the scope of his or her duties as tax administrator; provided, that the act or omission was not the result of actual fraud, willful misconduct, or actual malice.

(b) The state shall also indemnify the associate directors for revenue services of the department of administration, within the division of taxation, child support enforcement, and motor vehicles, and their assigns or designees, for any recovery against him or her in his or her personal capacity arising out of any act or omission occurring within the scope of his or her duties; as such, provided, that the act or omission was not the result of actual fraud, willful misconduct, or actual malice.
R.I. Gen. Laws § 44-20-49 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-49
§ 44-20-49. Disposition of revenue  Payment of refunds.
Status: in_force

All moneys received by the tax administrator under the provisions of this chapter, except for the funds allocated to the tax administrator pursuant to § 44-20-19, are paid over to the general treasurer. Whenever the tax administrator determines that any person is entitled to a refund of any moneys paid by that person under the provisions of this chapter, or whenever a court of competent jurisdiction orders a refund of any paid moneys, the general treasurer shall, upon certification by the tax administrator and with the approval of the controller, pay the refunds from any moneys in the treasury not appropriated without any further act or resolution making appropriation for any moneys.
R.I. Gen. Laws § 44-15-10 — RI Code / Title 44 / Chapter 44-15 / Section 44-15-10
§ 44-15-10. Examination of books and witnesses.
Status: in_force

The tax administrator, for the purpose of ascertaining the correctness of any return or for the purpose of determining the amount of any tax imposed by this chapter, may, by any of the administrators officers or employees designated by him or her for that purpose, examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person executing the return, or of any officer or employee of any banking institution or credit union, or the attendance of any other person, and may examine him or her, under oath, concerning any matter which the tax administrator deems pertinent or material in determining the liability of any corporation or association to a tax imposed by this chapter.
R.I. Gen. Laws § 44-19-20 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-20
§ 44-19-20. Interest and penalties on delinquent payments.
Status: in_force

Any person who fails to pay any tax to the state or any amount of tax required to be collected and paid to the state, except amounts of determinations made by the tax administrator under §§ 44-19-11  44-19-14 within the required time shall pay a penalty of ten percent (10%) of the tax or amount of the tax, in addition to the tax or amount of the tax, plus interest at the annual rate provided by § 44-1-7 from the date on which the tax or amount of the tax required to be collected became due and payable to the state until date of payment.
R.I. Gen. Laws § 44-7-24 — RI Code / Title 44 / Chapter 44-7 / Section 44-7-24
§ 44-7-24. Legislatively created bodies  Collection of taxes, assessments, and other charges.
Status: in_force

No legal entity created by the general assembly, which is authorized to collect taxes, fees, assessments, rates, or other charges, including, but not limited to the Providence Water Supply Board and the city of Providence, shall refuse to accept cash-in-hand in payment of taxes, fees, assessments, rates, charges, or any other liability. Any legislatively created body shall be open for the collection of taxes, fees, assessments, rates, and charges during reasonable business hours. Failure of any legislatively created body to accept from any person cash-in-hand in payment of those liabilities set forth in this section shall discharge that person from the duty to pay that liability.
R.I. Gen. Laws § 44-15-15 — RI Code / Title 44 / Chapter 44-15 / Section 44-15-15
§ 44-15-15. Appeals.
Status: in_force

Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth (6th) division district court pursuant to chapter 8 of title 8. The taxpayers right to appeal under this section shall be expressly made conditional upon prepayment of all taxes, interest, and penalties unless the taxpayer moves for and is granted an exemption from the prepayment requirement pursuant to § 8-8-26. If the court, after appeal, holds that the taxpayer is entitled to a refund, the taxpayer shall also be paid interest on the amount at the rate provided in § 44-1-7.1.
R.I. Gen. Laws § 44-61-1 — RI Code / Title 44 / Chapter 44-61 / Section 44-61-1
§ 44-61-1. Depreciation of assets.
Status: in_force

(a) For purposes of depreciation of assets under chapters 11, 14 and 30 of this title, the bonus depreciation provided by the Job Creation and Worker Assistance Act of 2002, (P.L. 107-147) (see 26 U.S.C. § 168), the Jobs and Growth Tax Relief Reconciliation Act of 2003 or any subsequent federal enactment for federal tax purposes shall not be allowed for Rhode Island tax purposes. In the year that those assets are placed in service and in all subsequent years, depreciation for Rhode Island tax purposes shall be allowed on those assets as it would have been computed prior to the enactment of the Job Creation and Worker Assistance Act of 2002.

(b) The gain resulting from any subsequent disposition of these assets shall be computed using a basis consistent with the Rhode Island depreciation allowed under subsection (a) of this section.
R.I. Gen. Laws § 44-65-9 — RI Code / Title 44 / Chapter 44-65 / Section 44-65-9
§ 44-65-9. Appeals.
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 of the Rhode Island general laws, as amended. The providers right to appeal under this section shall be expressly made conditional upon prepayment of all surcharges, interest, and penalties unless the provider moves for and is granted an exemption from the prepayment requirement pursuant to § 8-8-26 of the Rhode Island general laws, as amended. 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 of the Rhode Island general laws, as amended.
R.I. Gen. Laws § 44-11-13 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-13
§ 44-11-13. Entire net income of business wholly within state.
Status: in_force

In the case of a taxpayer deriving all its income from sources within this state or engaging in activities or transactions wholly within this state for the purpose of profit or gain, or where the taxpayer does not have a regular place of business outside this state other than a statutory office, its entire net income shall be apportioned to this state.
R.I. Gen. Laws § 44-3-33 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-33
§ 44-3-33. Burrillville  Tax exemption for the Industrial Foundation of Burrillville.
Status: in_force

(a) The town council of the town of Burrillville may, by an ordinance pursuant to the home rule charter of the town of Burrillville, exempt from taxation the real property situated in that town and owned and/or occupied or otherwise controlled by the Industrial Foundation of Burrillville.

(b) The town of Burrillville may impose any conditions or other requirements for the exemption of taxation upon the Industrial Foundation of Burrillville upon its dissolution as a nonprofit corporation or upon fulfillment of its chartered purpose.

(c) The exemption if adopted by the town of Burrillville may be retroactive to December 31, 1986.
R.I. Gen. Laws § 44-9-33 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-33
§ 44-9-33. Practice following course of equity.
Status: in_force

Practice and procedure under chapters 7  9 of this title, not provided for in this title, shall follow the course of equity so far as equity is applicable.
R.I. Gen. Laws § 44-68-7 — RI Code / Title 44 / Chapter 44-68 / Section 44-68-7
§ 44-68-7. Severability.
Status: in_force

If any provision of this chapter or the application of this chapter to any tax return preparer is held invalid, the remainder of this chapter and the application of the provisions to other tax return preparers or circumstances shall not be affected.
R.I. Gen. Laws § 44-5-13.30 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.30
§ 44-5-13.30. Foster  Assessment and taxation of new real estate construction and newly created lots.
Status: in_force

(a) New real estate construction in the town of Foster 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. New lots created after the assessment date will be assessed and prorated as of the date of the approval 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 department shall notify the assessor within ten (10) days of the approval of the new lots.

(c)(1) 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 prorated to the tax roll for the immediately preceding assessment date and shall, within five (5) days, notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

(2) Not later than ninety (90) days after receipt by the assessor of notice from the planning department of the creation of the new lot(s), the assessor shall determine the increment by which the assessment for the new lot exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate that amount from the date of approval 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 in respect of land upon which the new construction is located.

(g) This section applies only to taxes levied and property assessed in the town of Foster.
R.I. Gen. Laws § 44-1-31.2 — RI Code / Title 44 / Chapter 44-1 / Section 44-1-31.2
§ 44-1-31.2. Electronic filing of large entity tax returns, electronic payments, and penalties.
Status: in_force

(a) For the purposes of this chapter, larger business registrant means any person who:

(1) Operates as a business whose combined annual liability for all taxes administered by the division of taxation for the entity is or exceeds five thousand dollars ($5,000); or

(2) Operated as a business whose annual gross income is over one hundred thousand dollars ($100,000) for the entity.

(b) Beginning on January 1, 2023, any larger business registrant is required to file returns and remit taxes to the state of Rhode Island electronically.

(c) Beginning on January 1, 2023, if any larger business registrant fails to pay said taxes by electronic funds transfer or other electronic means defined by the tax administrator as required hereunder, there shall be added to the amount of tax the lesser of five percent (5%) of the tax liability amount that was not filed electronically or five hundred dollars ($500), whichever is less, unless there was reasonable cause for the failure and such failure was not due to negligence or willful neglect.

(d) Notwithstanding the provisions of subsection (c) of this section, beginning on January 1, 2023, if any larger business registrant fails to file a return by electronic means defined by the tax administrator as required hereunder, there shall be added to the amount of tax equal to fifty dollars ($50.00), unless there was reasonable cause for the failure and such failure was not due to negligence or willful neglect.
R.I. Gen. Laws § 44-19-30.1 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-30.1
§ 44-19-30.1. Waiver of confidentiality.
Status: in_force

The taxpayer may waive the confidentiality established by § 44-19-30 by notifying the hearing officer at any time, and may limit the waiver at his or her own discretion. The taxpayer is permitted to bring other persons into the hearing without waiving the confidentiality described in § 44-19-30.
R.I. Gen. Laws § 44-5-8.1 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-8.1
§ 44-5-8.1. Waiver of interest on overdue quarterly tax payments.
Status: in_force

(a) Notwithstanding any other provision in this chapter to the contrary, any city or town may, by ordinance duly enacted, authorize a waiver of interest on one quarters overdue property tax payment and allow the remaining balance of taxes owed to be paid on a quarterly basis if all of the following conditions are satisfied by the taxpayer:

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

(2) The request for a waiver of interest is in writing, signed and dated by the taxpayer.

(3) The taxpayer has made timely payments of taxes to the city or town for the five (5) years immediately preceding the tax payment, which is overdue. The burden of proof of timely payments shall be upon the taxpayer.

(4) The bill for which the payment is overdue was issued less than two (2) years prior to the date of the request for a waiver of interest.

(b) In no event shall the waiver of interest on a tax bill exceed five hundred dollars ($500). Decisions of the tax collector shall be in writing and contain a notice to the city or town council. If the taxpayer receives an adverse decision from the tax collector, the taxpayer must pay the interest and may file a claim for reimbursement with the city or town council within ten (10) days of the decision.

(c) Any request for a waiver of taxes which meets criteria established by this section pursuant to a duly enacted ordinance shall be granted by the city or town.
R.I. Gen. Laws § 44-19-14 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-14
§ 44-19-14. Determination without return  Interest and penalties.
Status: in_force

If any person fails to make a return, the tax administrator shall make an estimate of the amount of the gross receipts of the person or, as the case may be, of the amount of the total sales price of tangible personal property sold or purchased by the person, the storage, use, or other consumption of which in this state is subject to the use tax. The estimate shall be made for the month or months in respect to which the person failed to make a return and is based upon any information, which is in the tax administrators possession or may come into his or her possession. Upon the basis of this estimate, the tax administrator computes and determines the amount required to be paid to the state, adding to the sum arrived at a penalty equal to ten percent (10%) of that amount. One or more determinations may be made for one or for more than one month. The amount of the determination, exclusive of penalties, bears interest at the annual rate provided by § 44-1-7 from the fifteenth (15th) day after the close of the month for which the amount or any portion of the amount should have been paid until the date of payment. If the failure of any person to file a return is due to fraud or an intent to evade the provisions of this chapter and chapter 18 of this title, a penalty of fifty percent (50%) of the amount required to be paid by the person, exclusive of penalties, is added to the amount in addition to the ten percent (10%) penalty provided in this section. After making his or her determination, the tax administrator shall mail a written notice of the estimate, determination, and penalty.
R.I. Gen. Laws § 44-5-68.1 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-68.1
§ 44-5-68.1. Warren  Property tax classification.  Tax levy determination.
Status: in_force

(a) The assessor of the town of Warren shall annually prepare a list containing the full and fair valuation of each property within the town and the percentage of the tax levy to be apportioned to each class of property and tax rates sufficient to produce the proposition of the total tax levy.

(b) The assessor has the authority to apply different rates of taxation against Class 1, and Class 2 property to determine the tax due and payable on the property; provided, that the rate of taxation is uniform within each class.
R.I. Gen. Laws § 44-9-14 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-14
§ 44-9-14. Purchase by collector for city or town.
Status: in_force

If at the time and place of sale no person bids an amount equal to the tax and charges for the land offered for sale, the collector shall then and there make public declaration of the fact; and, if no bid equal to the tax and charges is then made, the collector shall give public notice that the collector purchases for the city or town by which the tax is assessed the land as offered for sale at the amount of the tax and the charges and expenses of the levy and sale. This amount, together with the cost of recording the deed of purchase, shall be allowed the collector in his or her settlement with the city or town; provided, that the collector causes the deed to be duly recorded within sixty (60) days after the purchase and to be delivered to the city or town treasurer.
R.I. Gen. Laws § 44-20-17 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-17
§ 44-20-17. Penalty for use tax violations.
Status: in_force

Any person who or that violates the provisions of §§ 44-20-13  44-20-14 is guilty of a felony and shall for each offense be fined up to ten thousand dollars ($10,000), or be imprisoned not more than three (3) years, or be both fined and imprisoned.
R.I. Gen. Laws § 44-5-83 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-83
§ 44-5-83. Annual training institute for local tax collectors.
Status: in_force

(a) The director of the department of revenue, in cooperation with the Rhode Island association of collection officers shall establish and conduct an annual training institute for local tax collectors. The training institute shall consist of certified training courses in such areas as recording of payments, reconciliation of tax, recording of abatements, banking, certificates of tax and other liens, bankruptcies, knowledge of state and local laws, and conducting a tax sale. For this purpose, the department may cooperate with educational institutions, local, regional, state, or national collections organizations, and with any other appropriate professional organizations. The cost of said training program shall be at no cost to the state or municipality. A local tax collector who has successfully completed the training program, or who has obtained the necessary amount of credits, shall be awarded the designation of Rhode Island Certified Collector (RICC). Participation by a local tax collector at the training institute is not mandatory to continue working or to be hired without the designation RICC.

(b) An applicant, who is a member of a local collectors staff, who has successfully completed the training program, or who has obtained the necessary courses, shall be awarded the designation of Rhode Island Certified Collectors Personnel (RICCP). Participation by the personnel or staff of a local tax collector at the training institute is not mandatory to continue working or to be hired without the designation RICCP.

(c) The Rhode Island association of collection officers shall establish a program of recertification, approved by the department of revenue, for all designated members.
R.I. Gen. Laws § 44-29-5 — RI Code / Title 44 / Chapter 44-29 / Section 44-29-5
§ 44-29-5. Pecuniary penalties for deficiencies.
Status: in_force

If any part of the deficiency for which a determination is 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 it. If any part of the deficiency for which a determination is made is due to fraud or intent to evade the provisions of this chapter, a penalty of fifty percent (50%) of the amount of the determination shall be added to it.
R.I. Gen. Laws § 44-3-20.3 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-20.3
§ 44-3-20.3. Jamestown  Deferment of payment of tax for the elderly. [Contingent Repeal  See notes.]
Status: in_force

The town council of the town of Jamestown is authorized to provide, by ordinance, that the payment of property taxes on all family dwellings located in the town and owned and occupied for at least five (5) years prior to the passage of the ordinance by persons sixty-five (65) years of age or over is deferred until the property is disposed of by reason of death of all the owners or by reason of transfer on conveyance. Any deferred taxes constitute a lien against the real estate.
R.I. Gen. Laws § 44-5-13.6 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.6
§ 44-5-13.6. Coventry  Assessment and taxation of new real estate construction.
Status: in_force

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

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

(c) Not later than ninety (90) days after receipt by the assessor of the notice from the building inspector or from a determination by the assessor that the new construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which the assessment for the completed construction exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate the amount from the date of issuance of the certificate of occupancy or the date on which the new construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as 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 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 Coventry.
R.I. Gen. Laws § 44-44-3 — RI Code / Title 44 / Chapter 44-44 / Section 44-44-3
§ 44-44-3. Imposition of tax on beverage containers.
Status: in_force

There shall be levied and imposed a tax of eight cents ($0.08) on each case of beverage containers sold by a beverage wholesaler to a beverage retailer or consumer within this state. The tax shall be collected by the beverage wholesaler. The tax provided for in this section shall not be levied, imposed, or collected on reusable and refillable beverage containers.
R.I. Gen. Laws § 44-19-27.4 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-27.4
§ 44-19-27.4. Enforcement of summons.
Status: in_force

When any taxpayer, or officer, agent, or employee of the taxpayer, or other person, summoned under the provisions of §§ 44-19-27.2 and 44-19-27.3 neglects or refuses to obey the summons or to give testimony or to answer interrogatories as required, the tax administrator may apply to the sixth (6th) division of the district court for a citation against the taxpayer, or officer, agent, or employee of the taxpayer, or other person as for a contempt. Any judge of that court may hear the application and, if satisfactory proof is made, issue a citation for the arrest of the taxpayer, or officer, agent, or employee of the taxpayer, or other person, and upon the taxpayer, or officer, agent, or employee of the taxpayer, or other person, being brought before the judge, the judge shall proceed to a hearing of the case; and upon the hearing the judge has power to make any order the judge deems proper. A party aggrieved by an order of the court may appeal the order to the supreme court in accordance with the procedures contained in the Rules of Appellate Procedure of the Supreme Court.
R.I. Gen. Laws § 44-29-9 — RI Code / Title 44 / Chapter 44-29 / Section 44-29-9
§ 44-29-9. Collection powers.
Status: in_force

The tax administrator shall have for the collection of the taxes, including interest and penalties imposed by this chapter, the same powers as are prescribed for collection of taxes in chapters 1 and 7  9 of this title.
R.I. Gen. Laws § 44-15-6 — RI Code / Title 44 / Chapter 44-15 / Section 44-15-6
§ 44-15-6. Determination of tax without return.
Status: in_force

If any banking institution or credit union 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 § 44-19-33 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-33
§ 44-19-33. Rules and regulations  Forms.
Status: in_force

The tax administrator may prescribe rules and regulations, not inconsistent with law, to carry into effect the provisions of chapters 18 and 19 of this title, which rules and regulations, when reasonably designed to carry out the intent and purpose of those chapters, are prima facie evidence of their proper interpretation. Those rules and regulations may from time to time be amended, suspended, or revoked, in whole or in part, by the tax administrator. The tax administrator may prescribe, and may furnish, any forms necessary or proper for the administration of those chapters.
R.I. Gen. Laws § 44-3-8 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-8
§ 44-3-8. Exemption of land planted to forestry.
Status: in_force

(a) Whenever there shall have been planted one or more acres of land worth not more than twenty-five dollars ($25.00) per acre, in this state, to trees of any of the following kinds: chestnut, hickory, oak, maple, larch, pine, ash, catalpa, locust, basswood, beech, hemlock, spruce, tulip tree, cedar, sycamore, and walnut, in numbers not less than five hundred (500) to the acre, the owner of the plantation of trees may file with the tax assessors, in any city or town in which the plantation may be located, an affidavit showing that the owner has complied with the requirements of this chapter. Upon that proof, the plantation, including the trees and land on which they are growing in good condition, shall be exempted from all taxation whatsoever for a period of fifteen (15) years, the period of exemption to be counted from the time the land shall have been planted as stated in this subsection, or from the time it may have been necessary to replant the land, by reason of destruction by fire, if the land shall be replanted within one year after the destruction; provided, that the land is planted or replanted, as the case may be, and managed under a forest working plan approved by the head of the division of forest environment during the period of exemption from taxation.

(b) The provisions of this chapter shall not be construed so as to exempt from taxation more than three hundred (300) acres owned by any one person, corporation, limited partnership, or association.
R.I. Gen. Laws § 44-11-11.2 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-11.2
§ 44-11-11.2. Definition of treatment facility.
Status: in_force

For the purpose of § 44-11-11.1(a) and (h), treatment facility also means any tangible personal property exempt from taxation under § 44-3-3(26).
R.I. Gen. Laws § 44-44-23 — RI Code / Title 44 / Chapter 44-44 / Section 44-44-23
§ 44-44-23. 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 shall not be impaired or affected.
R.I. Gen. Laws § 44-71-1 — RI Code / Title 44 / Chapter 44-71 / Section 44-71-1
§ 44-71-1. Short title.
Status: in_force

This chapter shall be known and may be cited as the Low-Income Housing Tax Credit Act.
R.I. Gen. Laws § 44-20-12.5 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-12.5
§ 44-20-12.5. Floor stock tax on cigarettes and stamps.
Status: in_force

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

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

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

(b) Each person engaging in the business of selling cigarettes at retail in this state shall pay a tax or excise to the state for the privilege of engaging in that business during any part of the calendar year 2015. In calendar year 2015, the tax shall be measured by the number of cigarettes held by the person in this state at 12:01 a.m. on August 1, 2015, and is computed at the rate of twelve and one half (12.5) mills for each cigarette on August 1, 2015.

(c) Each distributor licensed to do business in this state pursuant to this chapter shall pay a tax or excise to the state for the privilege of engaging in that business during any part of the calendar year 2015. The tax is measured by the number of stamps, whether affixed or to be affixed to packages of cigarettes, as required by § 44-20-28. In calendar year 2015 the tax is measured by the number of stamps, as defined in § 44-20-1(16), whether affixed or to be affixed, held by the distributor at 12:01 a.m. on August 1, 2015, and is computed at the rate of twelve and one half (12.5) mills per cigarette in the package to which the stamps are affixed or to be affixed.

(d) Each person subject to the payment of the tax imposed by this section shall, on or before August 15, 2015, file a return, under oath or certified under the penalties of perjury, with the tax administrator on forms furnished by him or her, showing the amount of cigarettes and under subsection (b) above the number of stamps under subsection (c) above, in that persons possession in this state at 12:01 a.m. on August 1, 2015, and the amount of tax due, and shall at the time of filing the return pay the tax to the tax administrator. Failure to obtain forms shall not be an excuse for the failure to make a return containing the information required by the tax administrator.

(e) The tax administrator may prescribe rules and regulations, not inconsistent with law, with regard to the assessment and collection of the tax imposed by this section.
R.I. Gen. Laws § 44-64-12 — RI Code / Title 44 / Chapter 44-64 / Section 44-64-12
§ 44-64-12. Rules and regulations.
Status: in_force

The tax administrator is authorized to promulgate all necessary rules, regulations, and procedures, not inconsistent with state law and fiscal procedures, for the proper administration of this chapter and in order to carry out the provisions, policy, and purposes of this chapter.
R.I. Gen. Laws § 44-57-9 — RI Code / Title 44 / Chapter 44-57 / Section 44-57-9
§ 44-57-9. Review of applications.
Status: in_force

(a)(1) The state energy office shall review applications for compliance with the provisions of this chapter.

(2) The state energy office will return all applications that are not complete. The state energy office shall identify the additional information needed.

(3) The state energy office shall act on a completed application within sixty (60) days after it is received. The state energy office may require more details within thirty (30) days of receipt of an initial application. An additional sixty (60) day review period may be allowed at the directors discretion. If so, the state energy office will explain to the applicant why more time is needed.

(4) If the state energy office fails to meet these deadlines, the system shall be considered approved.

(5) If the state energy office requests additional data, the review period will be extended until the required data is received.

(6) During review, the state energy office may ask for proof that the system complies with the provisions of this chapter. The state energy office may also ask for changes to make the system and application comply with these same renewable energy system regulations.

(b)(1) To get the information needed to review an application or to verify eligibility, the state energy office may, with the owners consent, inspect an installed renewable energy system.

(2) The state energy office may deny a system certification or request the division of taxation to initiate proceedings for the forfeiture of a tax credit if an owner refuses to allow the state energy office to inspect a renewable energy system.

(c)(1) The state energy office may require corrections to make the renewable energy system comply with this chapter to be made within thirty (30) days.

(2) If these changes are not made within the time limit, the state energy office may reject the application. The state energy office may use the results of utility inspections in lieu of their own.

(d) The state energy office will explain all rejected applications in writing. Approved requests for lesser costs than claimed by the applicant will also include written reasons.

(e) If the state energy office rejects an application for system certification or contractor certification, an applicant may appeal the rejection. If the state energy office approves a system certification for lesser cost than claimed by the applicant, the applicant may also appeal the rejection of those costs. The appeal must be within sixty (60) days of the mailing of the rejection notice by the state energy office. Appeals shall be claimed pursuant to the provisions of the Administrative Procedures Act, chapter 35 of title 42.
R.I. Gen. Laws § 44-17-6 — RI Code / Title 44 / Chapter 44-17 / Section 44-17-6
§ 44-17-6. Ocean marine insurance defined.
Status: in_force

For purposes of this chapter, ocean marine insurance means contracts of insurance written by every domestic, foreign, or alien insurance company transacting the business of marine insurance within this state, with respect to all insurance written within this state, upon hulls, freights, or disbursements, or upon goods, wares, merchandise, and all other personal property and interests therein, in course of exportation from, importation into any country, or transportation coastwise, including transportation by land or water from point of origin to final destination in respect to, appertaining to, or in connection with, any and all risks or perils of navigation, transit, or transportation, and while being prepared for, and while awaiting shipment, and during any delays, storage, transshipment, or reshipment incident thereto, but only in connection with exportation from, importation into any country, or transportation coastwise, and including war risks and marine builders risks.
R.I. Gen. Laws § 44-21-7 — RI Code / Title 44 / Chapter 44-21 / Section 44-21-7
§ 44-21-7. Oath to auctioneers account.
Status: in_force

The auctioneer shall take, before some magistrate authorized to administer oaths, the following oath, to be endorsed and certified on the account so rendered: I, [naming the person] do solemnly swear (or, affirm) that this account, to which I have subscribed my name, contains a just and true account of all property sold or struck off by me, subject to duty by law within the time mentioned in the account, and of the days on which the properties were sold and that I have attended the sales personally, and have examined the entries of the sales in the book kept by me for that purpose, and know this account to be in all respects correct; to which oath the auctioneer subscribes his or her name.
R.I. Gen. Laws § 44-18-15.2 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-15.2
§ 44-18-15.2. Remote seller defined  Collection of sales and use tax by remote seller.
Status: in_force

(a) As used in this section:

(1) Remote seller means any seller, other than a marketplace facilitator or referrer, who does not have a physical presence in this state and makes retail sales to purchasers.

(2) [Deleted by P.L. 2019, ch. 11, § 7 and P.L. 2019, ch. 12, § 7.]

(b) [Deleted by P.L. 2019, ch. 88, art. 5, § 9.]
R.I. Gen. Laws § 44-21-3 — RI Code / Title 44 / Chapter 44-21 / Section 44-21-3
§ 44-21-3. Amount on which duty based  Retention and payment by auctioneer.
Status: in_force

The duties listed in § 44-21-2 are calculated on the sums for which the exposed property to sale is struck off, and is retained by the officer selling the property out of the amount of the sales and paid over to the proper officer.
R.I. Gen. Laws § 44-5-28 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-28
§ 44-5-28. Collection proceedings not stayed by petition.
Status: in_force

No petition shall, before judgment, stay any proceedings for collecting the tax.
R.I. Gen. Laws § 44-5-11.3 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-11.3
§ 44-5-11.3. Annual training institute for tax assessors.
Status: in_force

(a) The director of the department of revenue, in cooperation with the Rhode Island association of assessing officers shall establish and conduct an annual training institute for local tax assessors. The training institute shall consist of certified training courses in such areas as the cost approach, market data approach, and income approach to property valuation; the use of computer technology for property tax assessments and maintenance, the application of Rhode Island law to property tax administration, and containing education. For this purpose, the department may cooperate with educational institutions, local, regional, state, or national assessors organizations, and with any other appropriate professional organizations. A local tax assessor who has successfully completed the training program, or who has obtained the necessary amount of credits, shall be awarded the designation of Rhode Island Certified Assessor (R.I.C.A.).

(b) An applicant, who is a member of a local assessment personnel staff, who has successfully completed the training program, or who has obtained the necessary courses, shall be awarded the designation of Rhode Island Certified Assessment Personnel (RICAP).

(c) The Rhode Island Association of Assessing Officers shall establish a program of re-certification, approved by the department of revenue, for all designated members.
R.I. Gen. Laws § 44-11-6 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-6
§ 44-11-6. Determination and payment of tax due  Hearings and redeterminations.
Status: in_force

(a) At the time of the filing of the return, the taxpayer shall pay to the tax administrator the amount of the tax as computed by it on the basis of its net income under § 44-11-2(a) or other provision as applicable. As soon as possible after the filing of the return, the tax administrator shall determine the correct tax payable under this chapter by the taxpayer, and if the tax determined shall exceed the amount which the taxpayer has paid at the time of filing its return, the tax administrator shall mail to the taxpayer a notice of the additional tax due indicating the basis on which the tax was determined.

(b) If any taxpayer is not satisfied with the amount of tax determined, the tax administrator, upon being notified, in writing, within thirty (30) days from the date of the mailing of the notice, shall fix an early date at his or her office when the taxpayer can be heard to show cause why the tax should be changed, and after which the tax administrator may redetermine the amount of that tax.

(c) If it shall appear subsequent to the mailing of any notice that the amount of the tax was erroneously stated, the tax administrator shall mail a corrected notice and fix a day when the taxpayer can be heard.

(d) The additional tax required to be paid by any taxpayer shall be due and payable within thirty (30) days after the mailing of the notice or corrected notice by the tax administrator.
R.I. Gen. Laws § 44-29-14 — RI Code / Title 44 / Chapter 44-29 / Section 44-29-14
§ 44-29-14. Penalty for violations generally.
Status: in_force

Any person who fails or refuses to furnish any return required to be made, or fails or refuses to furnish any other data required by the tax administrator, or makes any false or fraudulent return, or violates any provision of this chapter for which no other penalty is provided, is guilty of a felony and shall be fined not more than ten thousand dollars ($10,000) for each offense, or be imprisoned not exceeding one year, or both.
R.I. Gen. Laws § 44-18-40 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-40
§ 44-18-40. Exemption for buses, trucks and trailers in interstate commerce.
Status: in_force

(a) Notwithstanding any provision of the general laws to the contrary, the purchase, rental or lease of a truck, or trailer by a trucking company is not subject to the provisions of the sales and use taxes imposed by this chapter on the condition that the truck and/or trailer is utilized exclusively in interstate commerce.

(b) Notwithstanding any provision of the law or regulation to the contrary, the operation of a bus by a bus company in interstate commerce shall not be subject to the provisions of the sales and use tax imposed by this chapter, on the condition that the bus is used eighty percent (80%) or more of the time in interstate commerce and provided that the bus company shall provide a properly executed affidavit attesting to the fact that the bus is used no less than eighty percent (80%) of the time in interstate commerce.
R.I. Gen. Laws § 44-5-74.1 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-74.1
§ 44-5-74.1. Woonsocket  List of ratable property.
Status: in_force

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

(1) Class One: all ratable tangible personal property;

(2) Class Two: residential real estate with less than four (4) units;

(3) Class Three: all commercial and industrial real estate and residential real estate with four (4) units or more, except as provided for in subsection (b); and

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

(b) As to any residential real estate with four (4) units and wherein one or more of the units are occupied by the owner of the real estate, the four (4) unit residential real estate shall be classified as Class Two residential real estate. The real estate shall be classified as Class Three if it fails to have at least one unit that is occupied by the owner of the real estate. An owner of residential real estate with four (4) units who is entitled to the Class Two residential real estate classification pursuant to this section shall annually file a declaration of the owner-occupied status with the tax assessor. The assessor shall prepare an appropriate form for the making of the declaration.
R.I. Gen. Laws § 44-15-1.2 — RI Code / Title 44 / Chapter 44-15 / Section 44-15-1.2
§ 44-15-1.2. Credit unions  Tax imposed.
Status: in_force

An annual tax is imposed on every credit union with total deposits in excess of one hundred fifty million dollars ($150,000,000) at a rate of six and ninety-five one hundredths cents ($.0695) on each one hundred dollars ($100) of the daily average of the deposits with the credit union during the calendar year; for those credit unions with total deposits of one hundred fifty million dollars ($150,000,000) or less the rate shall be six and one-quarter cents ($.0625) on each one hundred dollars ($100) of the daily average of deposits with the credit union during the calendar year.
R.I. Gen. Laws § 44-3-20.2 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-20.2
§ 44-3-20.2. Bristol  Deferment of partial payment of tax for low-income residents.
Status: in_force

The town council of the town of Bristol may, by ordinance, provide that the payment of property taxes on a single-family dwelling, owned and occupied by a low-income resident, may be partially deferred until the property is disposed by reason of death of all the qualified owners, or by reason of transfer or conveyance. Any taxes so deferred constitute a lien against the real estate. The deferral shall not exceed twenty-five thousand dollars ($25,000) of valuation, and the exemption is in addition to any and all other exemptions which the person may be entitled to by this chapter or any other provisions of the general laws. The town council of the town of Bristol shall establish the requirements and application and/or verification procedures for taxpayers to avail themselves of the benefit of the deferment provided for in this section.
R.I. Gen. Laws § 44-19-27 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-27
§ 44-19-27. Records required  Users  Collectors of taxes  Promoters  Inspection and preservation of records.
Status: in_force

(a) Every person storing, using, or consuming in this state tangible personal property purchased, leased, or rented from a retailer, or from a person other than a retailer in any transaction involving a taxable casual sale, shall keep books, records, receipts, invoices, and other pertinent papers in the form the tax administrator may require. Those books, records, receipts, invoices, and other papers shall at all reasonable times be open to the inspection of the tax administrator and his or her agents.

(b) Every person required to collect tax shall keep records of every sale or occupancy and of all amounts paid, charged, or due and of the tax payable, in forms the tax administrator may by regulation require. The records shall include a true copy of each sales slip, invoice, receipt, statement, or memorandum upon which § 44-19-8 requires that the tax be stated separately.

(c) Every promoter shall keep a record of the name, address and permit number of every person the promoter permits to display or sell tangible personal property, services, or food and drink at a show.

(d) The records shall be available for inspection and examination at any time upon demand by the tax administrator or his or her authorized agent or employee and preserved for a period of three (3) years, except that the tax administrator may consent to their destruction within that period or may require that they be kept longer.
R.I. Gen. Laws § 44-5-11.16 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-11.16
§ 44-5-11.16. Tax classification  Cumberland.
Status: in_force

(a) The assessor of the town of Cumberland shall annually prepare a list containing the full and fair valuation of each property within the town and the percentage of the tax levy to be apportioned to each class of property and tax rates sufficient to produce the proportion of the total tax levy.

(b) The assessor has the authority to apply different rates of taxation against all classes of property to determine the tax due and payable on the property; provided that, the rate of taxation is uniform within each class.

(c) Classes of property.

(1) Class 1: Residential real estate consisting of not more than five (5) dwelling units; land classified as open space; and dwellings on leased land including mobile homes.

(i) A homestead exemption provision is also authorized within this class.

(ii) In lieu of a homestead exemption, the town of Cumberland may divide this class into non-owner and owner-occupied property and adopt separate tax rates in compliance with the within tax rate restrictions.

(2) Class 2: Commercial and industrial real estate; residential properties containing partial commercial or business uses; and residential real estate of more than five (5) dwelling units.

(3) Class 3: All ratable, tangible personal property.

(4) Class 4: Motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.
R.I. Gen. Laws § 44-58-2 — RI Code / Title 44 / Chapter 44-58 / Section 44-58-2
§ 44-58-2. Legislative findings and intent  Legislative declaration.
Status: in_force

The general assembly finds and declares as follows:

(1) State and local tax systems should treat transactions in a competitively neutral manner.

(2) A simplified sales and use tax system that treats all transactions in a competitively neutral manner will strengthen and preserve the sales and use tax as vital state and local revenue sources and preserve state fiscal sovereignty.

(3) Remote sellers should not receive preferential tax treatment at the expense of local main street merchants, nor should those vendors be burdened with special, discriminatory, or multiple taxes.

(4) The state should simplify sales and use taxes to reduce the administrative burden of collection.

(5) While states have the sovereign right to set their own tax policies, states working together have the opportunity to develop a more simple, uniform, and fair system of state sales and use taxation without federal government mandates or interference.
R.I. Gen. Laws § 44-58-7 — RI Code / Title 44 / Chapter 44-58 / Section 44-58-7
§ 44-58-7. Legislative oversight.
Status: in_force

There is created a joint legislative oversight committee. The committee shall consist of six (6) members to be selected as follows: three (3) members of the senate, at least one of whom shall be a member of a minority party, to be appointed by the president of the senate; and three (3) members of the house of representatives, at least one of whom shall be a member of a minority party, to be appointed by the speaker of the house. The tax administrator shall provide testimony and information as requested by the committee. The tax administrator shall provide quarterly reports to the governor, the speaker of the house, the president of the senate, and to the members of the joint legislative oversight committee on the progress of multi-state discussions.
R.I. Gen. Laws § 44-9-25.3 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-25.3
§ 44-9-25.3. Expedited foreclosure of the rights of redemption on account of vacancy.
Status: in_force

(a) Notwithstanding the provisions of §§ 44-9-25 and 44-9-25.1 following a sale of property for taxes or fees, whomever then holds the title thereby acquired may bring a petition to the superior court for the foreclosure of all rights of redemption after the passage of sixty (60) days from the date of recording of the tax sale deed upon a finding by the superior court that the structure(s) thereon are vacant and either vandalized and/or in a non-code compliant condition. A certificate from the local building official attesting to the vacant and vandalized and/or non-code compliant condition of the structure(s) shall be prima facie evidence of the condition, but additional evidence may be presented to the court to affirm the conditions alleged in the petition. A municipality, by and through its building official, may choose to issue a certificate as referenced in this section, however, neither a municipality nor its building official are obligated under this section to issue said certificate. The issuance of said certificate is discretionary and not mandatory.

(b) In the event that a petition to foreclose the right of redemption is filed under the provisions of this section, notice of the filing of the petition shall be given to the taxing authority that conducted the sale by in person service, upon the taxing authoritys collector, thereby ending the period during which the taxpayer may redeem through the taxing authority.

(c) A petitioner who has utilized this expedited foreclosure process shall commence, or cause to be commenced, substantial rehabilitation of the structure(s) on the parcel within six (6) months following the entry of the final foreclosure decree or be immediately subject to the non-utilization penalty set forth in chapter 5.1 of title 44.
R.I. Gen. Laws § 44-9-32 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-32
§ 44-9-32. Recording of notices of foreclosure petition and final disposition.
Status: in_force

Notice of filing the petition for foreclosure and notice of the final disposition shall be recorded in the proper registry of deeds (Forms 7 and 10).
R.I. Gen. Laws § 44-44-4 — RI Code / Title 44 / Chapter 44-44 / Section 44-44-4
§ 44-44-4. Filing of returns and extensions of time for filing returns.
Status: in_force

On or before the twenty-fifth day of the month next succeeding the month in which any taxes imposed by this chapter are collected, the beverage wholesaler and/or hard-to-dispose material wholesaler or hard-to-dispose material retailers or person liable for tax pursuant to § 44-44-3.7, shall pay the taxes to the tax administrator and at the same time shall file a return in a form that the tax administrator may by regulation prescribe. The tax administrator may grant reasonable extensions of time for filing returns under rules and regulations that he or she prescribes. If any taxes are not paid to the tax administrator when due, or if any return is not filed when due, there shall be added to the taxes and made a part of the taxes interest at the rate set forth in § 44-1-7 from the date when the taxes became due until the date of payment.
R.I. Gen. Laws § 44-13-7 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-7
§ 44-13-7. Extension of time for filing of returns.
Status: in_force

The tax administrator may grant a reasonable extension of time for filing returns, under rules and regulations as he or she shall prescribe, with the approval of the director of revenue. Whenever an extension of time is granted, a corporation shall be required to pay as part of any tax due interest at the annual rate prescribed by § 44-1-7 from the day when the return should have been filed as if no extension had been granted.
R.I. Gen. Laws § 44-14-14.5 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-14.5
§ 44-14-14.5. Payroll factor.
Status: in_force

(a) General. The payroll factor is a fraction, the numerator of which is the total amount paid in this state during the taxable year by the taxpayer for compensation and the denominator of which is the total compensation paid both within and outside of this state during the taxable year. The payroll factor shall include only that compensation which is included in the computation of the apportionable income tax base for the taxable year.

(b) When compensation paid in this state. Compensation is paid in this state if any one of the following tests, applied consecutively, is met:

(1) The employees services are performed entirely within this state.

(2) The employees services are performed both within and outside of the state, but the service performed outside of the state is incidental to the employees service within the state. The term incidental means any service which is temporary or transitory in nature, or which is rendered in connection with an isolated transaction.

(3) If the employees services are performed both within and outside of this state, the employees compensation will be attributed to this state:

(i) If the employees principal base of operations is within this state;

(ii) If there is no principal base of operations in any state in which some part of the services is performed, but the place from which the services are directed or controlled is in this state; or

(iii) If the principal base of operations and the place from which the services are directed or controlled are not in any state in which some part of the service is performed, but the employees residence is in this state.
R.I. Gen. Laws § 44-23-12 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-12
§ 44-23-12. Recording of lien against real estate  Discharge.
Status: in_force

Whenever a statement is filed with the tax administrator showing the ownership of real property, the tax administrator shall notify the recorder of deeds or the clerk of the city or town, as the case may be, in which the real property is located, and the recorder of deeds shall note in the land records of his or her office the decedents name, and the fact that all real property belonging to the decedent is impressed with a lien under the provisions of this chapter. Upon the discharge of the lien, the tax administrator shall send the recorder of deeds a further notice showing the discharge and the manner of the discharge. The recorder of deeds is 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.
R.I. Gen. Laws § 44-53-4 — RI Code / Title 44 / Chapter 44-53 / Section 44-53-4
§ 44-53-4. Notice before levy.
Status: in_force

(a) Levy may be made under § 44-53-1 upon the salary or wages or other property of any person with respect to any unpaid tax after the tax administrator has notified the person, in writing, of his or her intention to make the levy. The notice shall be given thirty (30) days prior to the levy and shall be given:

(1) in person, or

(2) left at the dwelling or usual place of business of the person, or

(3) sent by certified or registered mail to the persons last known address no less than thirty (30) days before the day of the levy.

(b) This section shall not apply to a levy if the tax administrator has made a finding under the last sentence of § 44-53-1 that the collection of tax is in jeopardy.
R.I. Gen. Laws § 44-23-41 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-41
§ 44-23-41. Accounting on petition by foreign tax official.
Status: in_force

Within sixty (60) days after the mailing of the notice, the official or body charged with the administration of the death tax laws of the state of domicile may file with the probate court in this state a petition for an accounting in the estate. The official or body of the state of domicile is, for the purposes of this chapter, a party in interest for the purpose of petitioning the probate court for the accounting. If the petition is filed within the period of sixty (60) days, the probate court shall decree the accounting, and upon the accounting being filed and approved shall decree the remission to the fiduciary appointed by the probate court of the state of domicile of the balance of the intangible personal property after the payment of creditors and expenses of administration in this state.
R.I. Gen. Laws § 44-20-51.1 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-51.1
§ 44-20-51.1. Civil penalties.
Status: in_force

(a) Whoever omits, neglects, or refuses to comply with any duty imposed upon them by this chapter, or to do, or cause to be done, any of the things required by this chapter, or does anything prohibited by this chapter, shall, in addition to any other penalty provided in this chapter, be liable as follows:

(1) For a first offense in a twenty-four-month (24) period, a penalty of not more than ten (10) times the retail value of the cigarettes, other tobacco products, and/or electronic nicotine-delivery system products involved; and

(2) For a second or subsequent offense in a twenty-four-month (24) period, a penalty of not more than twenty-five (25) times the retail value of the cigarettes, other tobacco products, and/or contraband electronic nicotine-delivery system products involved.

(b) Whoever omits, neglects, or refuses to comply with any duty imposed upon them by this chapter, or to do, or cause to be done, any of the things required by this chapter, or does anything prohibited by this chapter, 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.

(c) 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.