R.I. Gen. Laws § 44-4-24 — RI Code / Title 44 / Chapter 44-4 / Section 44-4-24
§ 44-4-24. Rule as to situs of tangible personal property.
Status: in_force

(a) All ratable tangible personal property shall be taxed to the owner of the property in the town or city in which the property has been situated for the larger portion of the twelve (12) months ending with the date of assessment. If any tangible personal property has not been situated in any one town or city for the larger portion of the twelve (12) months ending with the date of assessment, then the tangible personal property shall be taxed in the town or city where the property is stored, garaged, or permanently situated at the time of assessment.

(b) Any tax or portion of a tax under this section in arrears at the time of application or renewal is cause for the clerk of any city or town to refuse to grant or renew any license created under the ordinances of the city or town.
R.I. Gen. Laws § 44-7-25 — RI Code / Title 44 / Chapter 44-7 / Section 44-7-25
§ 44-7-25. Sale of rights to uncollected taxes that are due and payable.
Status: in_force

The collector, with the approval of the city or town council, is authorized to sell to a bank or other financial institution the rights of the city or town to receive taxes, which are due and payable as of the end of the city or towns fiscal year and are uncollected at the time of the sale. Any agreement executed under this section shall be filed with the city or town clerk, but does not need to be filed or recorded under the Uniform Commercial Code, title 6A. The collector shall act as the sole collecting agent for the bank or financial institution and shall exercise the rights under chapters 7  9 of this title as to collection, enforcement of liens, and sale for nonpayment with respect to those taxes.
R.I. Gen. Laws § 44-5-31.1 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-31.1
§ 44-5-31.1. Burrillville  Judgment.
Status: in_force

Notwithstanding any provision contained in § 9-21-10, in any tax assessment appeal or civil action brought pursuant to the applicable provisions of chapter 44-5 in which a verdict is rendered or a decision made for pecuniary damages, the amount of interest which shall be included in addition to the judgment entered therein shall not exceed the sum of one hundred thousand dollars ($100,000).
R.I. Gen. Laws § 44-70-3 — RI Code / Title 44 / Chapter 44-70 / Section 44-70-3
§ 44-70-3. Local cannabis excise tax.
Status: in_force

(a) Except for a sale in compliance with the provisions of chapter 28.6 of title 21, there is hereby levied and imposed a local cannabis excise tax upon the sale or transfer of cannabis or cannabis products by a cannabis retailer to anyone other than a cannabis establishment at a rate of three percent (3%) of the total sales price received by the cannabis retailer as consideration for the sale of cannabis or cannabis products.

(b) The assessment, collection and enforcement of the local cannabis excise tax shall be pursuant to the provisions of chapters 18 and 19 of title 44 and paid to the administrator by the retailer at the time and in the manner prescribed for sales tax in § 44-19-10. The retailer shall add the tax imposed by this section to the sales price or charge, and when added, the tax constitutes a part of the price or charge, is a debt from the consumer or user to the state, and is recoverable at law in the same manner as other debts.

(c) All sums received by the division of taxation under this section as local cannabis excise tax or associated amounts as penalties, forfeitures, interest, costs of suit, and fines for failure to properly pay taxes due pursuant to the provisions of this section, shall be distributed at least quarterly and credited and paid by the state treasurer to the city or town where the cannabis is delivered.
R.I. Gen. Laws § 44-11-24 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-24
§ 44-11-24. Enforcement of summons.
Status: in_force

Whenever any person or corporation summoned under the provisions of §§ 44-11-22 and 44-11-23 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 that person or corporation as for a contempt. Any judge of the court may hear the application and, if satisfactory proof is made, shall issue a citation for the arrest of the person, or of any officer of the corporation, and upon the person or officer being brought before the judge, he or she shall proceed to a hearing of the case; and upon the hearing the judge shall have power to make an order that he or she 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 § 44-19-29 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-29
§ 44-19-29. Access to records of state agencies.
Status: in_force

The records of any board, department, division, or commission of the state having information with respect to retailers and persons storing, using, or consuming in this state tangible personal property purchased from a retailer shall, notwithstanding any other provision of law, be open to the inspection of the tax administrator for the purpose of determining the names of those subject to the taxes imposed by chapter 18 of this title or for any other purpose in connection with the administration of those taxes.
R.I. Gen. Laws § 44-13-3 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-3
§ 44-13-3. Minimum tax.
Status: in_force

The tax imposed upon any corporation under the provisions of §§ 44-13-1 and 44-13-2 shall not be less than one hundred dollars ($100).
R.I. Gen. Laws § 44-11-14.4 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-14.4
§ 44-11-14.4. Allocation and apportionment  Retirement and pension plans.
Status: in_force

Notwithstanding any provisions of this chapter, any taxpayer located within the state that sells management, distribution or administration services, including without limitations, transfer agent, fund accounting, custody and other similar or related services, as described in this section to or on behalf of an employee retirement plan or pension plan may elect the allocation and apportionment method for the taxpayers net income provided for in this section. The election, if made, shall be irrevocable for successive periods of five (5) years. All net income derived directly and indirectly from the sale of the management, distribution, or administration services to or on behalf of a retirement plan or pension plan, including net income received directly or indirectly from trustees, sponsors or participants of such a retirement plan or pension plan, shall be apportioned to Rhode Island only to the extent that the beneficiaries or participants of a retirement plan or pension plan are domiciled in Rhode Island as follows:

(1) Net income shall be multiplied by a fraction, the numerator of which shall be Rhode Island receipts from the services during the taxable year and the denominator of which shall be the total receipts everywhere from the services for the same taxable year.

(2) For the purposes of this section, Rhode Island receipts shall be determined by multiplying total receipts for the taxable year from a retirement plan or pension plan for which the services are performed by a fraction. The numerator of the fraction shall be the average of the number of total beneficiaries or participants of each retirement plan or pension plan domiciled in this state at the beginning of and at the end of taxable year of the taxpayer, and the denominator of the fraction shall be the average of the number of total beneficiaries or participants of the retirement plan or pension plan everywhere at the beginning of and at the end of each taxable year of the taxpayer.
R.I. Gen. Laws § 44-23-11 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-11
§ 44-23-11. Tentative assessment.
Status: in_force

At the request of an executor, administrator, or trustee the tax administrator may make a tentative assessment of taxes under the provisions of §§ 44-22-1 and 44-22-1.1, whichever section is in effect at the time, to prevent interest charges on the amount of the tentative assessment, and shall accept payment of that sum, and when the taxes have been finally determined, the general treasurer shall, upon certification by the tax administrator and with the approval of the controller, repay to the executor, administrator, or trustee the difference between the taxes so determined and the amount of the tentative assessment, or the tax administrator shall collect any deficiency in the taxes together with interest on the deficiency, if any is due.
R.I. Gen. Laws § 44-5-23 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-23
§ 44-5-23. Assessment of back taxes on real estate.
Status: in_force

If any real estate liable to taxation in any city or town has been omitted in the assessment of any year or years and has thereby escaped taxation, or if any tax has been erroneously or illegally assessed upon any real estate liable to taxation in any city or town in any year or years, and because of the erroneous or illegal assessment the tax cannot be collected, or if paid has been recovered, the assessor of taxes of the city or town in the next annual assessment of taxes after the omission or erroneous or illegal assessment is known to him or her shall assess or reassess, as the case may be, a tax or taxes against the person or persons who were the owner or owners of the real estate in the year or years, to the same amount to which the real estate ought to have been assessed in the year or years. The assessment is in addition to any assessment of taxes against the person or persons for the then current year, and shall be placed on a special tax roll and annexed to the general tax roll for the current year; provided, that the assessment or reassessment is made within six (6) years of the date of the assessment from which the real estate was omitted or in which it was erroneously or illegally assessed. In case the real estate was held in trust at the time of the omission or erroneous or illegal assessment and the title to the real estate has passed from the trustee or trustees who held the real estate in trust, then the tax or taxes shall be assessed against the person or persons who were the equitable owner or owners of the real estate at the time of the omission or erroneous or illegal assessment.
R.I. Gen. Laws § 44-18-36.1_44-18-36.1 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-36.1_44-18-36.1
§ 44-18-36.1. Hotel tax. [Effective until January 1, 2026.]44-18-36.1. Hotel tax and whole home short-term rental tax. [Effective January 1, 2026.]
Status: in_force

(a) There is imposed a hotel tax of five percent (5%) upon the total consideration charged for occupancy of any space furnished by any hotel, travel packages, or room reseller or reseller as defined in § 44-18-7.3(b) in this state. A house, condominium, or other resident dwelling shall be exempt from the five percent (5%) hotel tax under this subsection if the house, condominium, or other resident dwelling is rented in its entirety. The hotel tax is in addition to any sales tax imposed. This hotel tax is administered and collected by the division of taxation and unless provided to the contrary in this chapter, all the administration, collection, and other provisions of chapters 18 and 19 of this title apply. Nothing in this chapter shall be construed to limit the powers of the convention authority of the city of Providence established pursuant to the provisions of chapter 84 of the public laws of 1980, except that distribution of hotel tax receipts shall be made pursuant to chapter 63.1 of title 42 rather than chapter 84 of the public laws of 1980.

(b) There is hereby levied and imposed, upon the total consideration charged for occupancy of any space furnished by any hotel in this state, in addition to all other taxes and fees now imposed by law, a local hotel tax at a rate of one percent (1%). The local hotel tax shall be administered and collected in accordance with subsection (a).

(c) All sums received by the division of taxation from the local hotel tax, penalties or forfeitures, interest, costs of suit and fines shall be distributed at least quarterly, credited and paid by the state treasurer to the city or town where the space for occupancy that is furnished by the hotel is located. Unless provided to the contrary in this chapter, all of the administration, collection, and other provisions of chapters 18 and 19 of this title shall apply.

(d) Notwithstanding the provisions of subsection (a) of this section, the city of Newport shall have the authority to collect from hotels located in the city of Newport the tax imposed by subsection (a) of this section.

(1) Within ten (10) days of collection of the tax, the city of Newport shall distribute the tax as provided in § 42-63.1-3. No later than the first day of March and the first day of September in each year in which the tax is collected, the city of Newport shall submit to the division of taxation a report of the tax collected and distributed during the six (6) month period ending thirty (30) days prior to the reporting date.

(2) The city of Newport shall have the same authority as the division of taxation to recover delinquent hotel taxes pursuant to chapter 44-19, and the amount of any hotel tax, penalty and interest imposed by the city of Newport until collected constitutes a lien on the real property of the taxpayer.
R.I. Gen. Laws § 44-18-33 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-33
§ 44-18-33. Sales to common carrier for use outside state.
Status: in_force

There is exempted from the computation of the amount of the sales tax the gross receipts from sales of tangible personal property to a common carrier, shipped by the seller via the purchasing carrier under a bill of lading whether the freight is paid in advance, or the shipment is made freight charges collect, to a point outside of this state and the property is actually transported to the out-of-state destination for use by the carrier in the conduct of its business as a common carrier.
R.I. Gen. Laws § 44-55-1 — RI Code / Title 44 / Chapter 44-55 / Section 44-55-1
§ 44-55-1. Short title.
Status: in_force

This chapter shall be known as The Tax Incentives for Employers Act.
R.I. Gen. Laws § 44-5-13.11 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.11
§ 44-5-13.11. Qualifying low-income housing  Assessment and taxation.
Status: in_force

Any residential property that has been issued an occupancy permit on or after January 1, 1995, after substantial rehabilitation as defined by the U.S. Department of Housing and Urban Development and is encumbered by a covenant recorded in the land records in favor of a governmental unit or Rhode Island housing and mortgage finance corporation restricting either or both the rents that may be charged to tenants of the property or the incomes of the occupants of the property, is subject to a tax that equals eight percent (8%) of the propertys previous years gross scheduled rental income or a lesser percentage as determined by each municipality.
R.I. Gen. Laws § 44-20-31 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-31
§ 44-20-31. Packages in which cigarettes sold  Sample packages.
Status: in_force

Whenever cigarettes are sold or offered for sale to consumers, the cigarettes must be sold or offered for sale in individual packages, boxes, or containers bearing stamps evidencing the payment of the tax provided in this chapter.
R.I. Gen. Laws § 44-14-37 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-37
§ 44-14-37. Collection by writ of execution.
Status: in_force

If any tax or penalty imposed by this chapter shall not be paid within thirty (30) days after the tax or penalty shall become due and payable, the tax administrator, in addition to any other powers provided by law, may petition the sixth (6th) division of the district court for a writ of execution, setting forth the nonpayment of the tax or penalty. The court shall appoint a time for a hearing and shall cause a reasonable notice of the hearing to be given to the adverse party, and at the time and place of the return of the notice shall proceed summarily to hear the parties. If, upon the hearing it shall appear that the tax or penalty is unpaid, the court shall immediately issue an execution for the collection of the tax or penalty, which shall run to the sheriffs, or their deputies, of the several counties of this state, and in which the officer making service of the execution shall be commanded to levy upon the property of the banking institutions as may be taken on execution. The officer properly charged with the service of the execution shall serve the execution as commanded, and shall sell the seized property as property is sold when taken on execution in actions at law, or the court shall take any other action as it may deem proper to enforce the payment of the tax by the appointment of a receiver of the property of the banking institution. A party aggrieved by a final order of the court may seek review of the order in the supreme court by writ of certiorari in accordance with the procedures contained in § 42-35-16.
R.I. Gen. Laws § 44-33-12 — RI Code / Title 44 / Chapter 44-33 / Section 44-33-12
§ 44-33-12. Audits of claim.
Status: in_force

If on audit of any claim filed under this chapter the tax administrator determines the amount to have been incorrectly computed he or she shall redetermine the claim and notify the claimant of the redetermination and his or her reasons for it. The redetermination shall be final unless request for an administrative hearing is filed within ninety (90) days of the date of mailing the notice.
R.I. Gen. Laws § 44-71-5 — RI Code / Title 44 / Chapter 44-71 / Section 44-71-5
§ 44-71-5. Rhode Island low-income housing tax credits.
Status: in_force

(a) A taxpayer owning an interest in a qualified Rhode Island project may be allowed a Rhode Island low-income housing tax credit against the taxes imposed pursuant to chapter 11, 13, 14, 17, or 30 of this title with respect to that qualified Rhode Island project in an amount authorized, determined, and allocated by the department based on the qualified Rhode Island projects need for the credit for economic feasibility, provided that the department issues an eligibility statement for that qualified Rhode Island project.

(b) At the time of application to the department for an eligibility statement, an applicant shall, through its chief executive officer or equivalent authorized officer, demonstrate to the department that:

(1) The project is a qualified Rhode Island project;

(2) The owner of the qualified Rhode Island project has entered into a tax credit agreement with the department; and

(3) The applicant satisfies other additional criteria determined by the department from time to time.

(c) The Rhode Island low-income housing tax credit allocated to a taxpayer with respect to a qualified Rhode Island project shall be taken against the taxpayers taxes imposed pursuant to chapter 11, 13, 14, 17, or 30 of this title. The amount of a tax credit allowed under this chapter shall be allowable to the taxpayer in five equal annual increments. If the portion of the tax credit allowed under this chapter exceeds the taxpayers total tax liability for the year in which the relevant portion of the credit is taken, the amount that exceeds the taxpayers tax liability may be carried forward for credit against the taxes imposed for the succeeding four (4) years, or until the full credit is used, whichever occurs first.

(d) A qualified Rhode Island project that receives other incentives or tax credits available under the general laws of this state is also eligible to receive an allocation of Rhode Island low-income housing tax credits pursuant to this chapter.

(e) Upon request of a taxpayer and subject to annual appropriation, the state shall redeem this credit, in whole or in part, for ninety percent (90%) of the value of the tax credit. The division of taxation, in consultation with the department, shall establish by regulation a redemption process for tax credits.
R.I. Gen. Laws § 44-18-26 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-26
§ 44-18-26. Tax on retailers use of merchandise.
Status: in_force

If a person who gives a certificate consumes or makes any storage or use of purchased property other than retention, demonstration, or display while holding it for sale in the regular course of business, the storage, use, or consumption is subject to the sales or use tax, as the case may be, as of the time the property is first stored, used, or consumed, and the cost of the property to the purchaser is the measure of the tax.
R.I. Gen. Laws § 44-5-67.2 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-67.2
§ 44-5-67.2. Warwick  Property tax classification  Duties of assessor.
Status: in_force

The assessor of the city of Warwick, on or before June 15 of each year, shall make a full and fair cash valuation of all the estate, real and personal, including motor vehicles and trailers, subject to taxation, and determine the assessed valuation of each property class. The assessor has the authority to apply different rates of taxation to each class and to determine the tax due and payable on the property; provided, that the rates are pursuant to an annual tax resolution approved in the same manner as is provided for budget approval in the city charter; and provided, further, that the rate of taxation is uniform within each class.
R.I. Gen. Laws § 44-68-4 — RI Code / Title 44 / Chapter 44-68 / Section 44-68-4
§ 44-68-4. Civil penalties.
Status: in_force

(a) Failure to be diligent in determining eligibility for or amount of earned-income credit. Upon a determination by the tax administrator that a tax return preparer prepared a return(s) and failed to comply with due diligence requirements imposed by regulations issued by the tax administrator with respect to determining eligibility for, or the amount of, the credit allowable by § 44-30-2.6(c)(2)(N), the tax return preparer shall pay a penalty of five hundred dollars ($500) for each such return and/or claim.

(b) Failure to be diligent in determining eligibility for property tax relief credit. Upon a determination by the tax administrator that a tax return preparer prepared a return(s) and failed to comply with due diligence requirements imposed by regulations issued by the tax administrator with respect to determining eligibility for, or the amount of, the property tax relief credit allowable by § 44-33-1 et seq., the tax return preparer shall pay a penalty of five hundred dollars ($500) for each such return.

(c) Tax return preparer civil penalties. Upon a determination by the tax administrator that a tax return preparer willfully prepared, assisted in preparing, or caused the preparation of a return(s) filed with the division of taxation with intent to wrongfully obtain a property tax relief credit or with the intent to evade or reduce a tax obligation, the tax return preparer shall be liable for a penalty of one thousand dollars ($1,000), or five hundred ($500) for each return so filed during any calendar year, whichever is greater.

(d) The tax administrator may suspend or revoke the privilege of a tax return preparer to prepare and/or file returns with the division of taxation upon a determination that the tax return preparer has failed to comply with or violated any provision of this section, any regulations issued by the tax administrator, or with any provision of any other laws relative to the preparation of tax returns. Any tax return preparer receiving a notice of intent to suspend or revoke the privilege to file tax returns with the division of taxation may request a hearing on the notice of intent to suspend or revoke; provided that said request for a hearing must be made within thirty (30) days of such notice to suspend or revoke. If, after hearing, the tax return preparer is aggrieved by a decision of the tax administrator (or his or her designated hearing officer), the tax return preparer may, within thirty (30) days after notice of the decision is sent to the tax return preparer by certified or registered mail, directed to their last known address, petition the sixth division of the district court pursuant to chapter 8 of title 8, setting forth the reasons why the decision is alleged to be erroneous and praying for relief therefrom.
R.I. Gen. Laws § 44-27-7 — RI Code / Title 44 / Chapter 44-27 / Section 44-27-7
§ 44-27-7. Rules and regulations.
Status: in_force

The director of environmental management is authorized to promulgate those rules and regulations that the director deems necessary to carry out his or her responsibilities and fulfill the purposes of this chapter.
R.I. Gen. Laws § 44-11-30 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-30
§ 44-11-30. Examination of taxpayers records  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 his or her 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 corporation, association, or organization, or the attendance of any other person, and may examine him or her under oath respecting any matter which the tax administrator deems pertinent or material in determining the liability of any corporation, association, or organization to a tax imposed by this chapter.
R.I. Gen. Laws § 44-23-7 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-7
§ 44-23-7. Fees of probate clerk.
Status: in_force

The probate clerk furnishing the information required by § 44-23-6 is paid out of any money appropriated for expenses of tax administration a fee of fifteen cents ($.15) for every hundred words of copy, but the tax administrator may in his or her discretion make copies of the documents or of any other records of the probate court. If the copies are found by the probate clerk to be correct, the clerk shall certify to their correctness and be paid a fee of twenty-five cents ($.25) for each certification. All fees paid to a probate clerk under this section are disposed of in the same manner as is provided for the disposition of other probate fees under the provisions of chapter 22 of title 33.
R.I. Gen. Laws § 44-8-8 — RI Code / Title 44 / Chapter 44-8 / Section 44-8-8
§ 44-8-8. Distress warrant against person holding property of nonresident or absentee.
Status: in_force

If any person summoned shall neglect to appear, or refuse to make oath, or having made oath shall refuse to pay the tax and charges, or to deliver to the collector sufficient property to pay the tax and charges, if the person has sufficient property, the district court shall grant to the collector a warrant of distress against the proper goods and chattels of the person summoned, and the collector may distrain and sell the goods and chattels wherever found, or so much of the goods and chattels as will pay the tax and all interest and expenses, in the manner provided by this chapter; and the district court shall have jurisdiction in the premises, although the amount involved shall exceed one thousand dollars ($1,000).
R.I. Gen. Laws § 44-15-4 — RI Code / Title 44 / Chapter 44-15 / Section 44-15-4
§ 44-15-4. Credit for franchise tax.
Status: in_force

There shall be credited against any tax payable by any building and loan association or savings and loan association under the provisions of this chapter, the amount of any corporation franchise tax paid by it in the same year.
R.I. Gen. Laws § 44-58-6 — RI Code / Title 44 / Chapter 44-58 / Section 44-58-6
§ 44-58-6. Confidentiality of taxpayer information.
Status: in_force

Return information submitted to any party or parties acting for and on behalf of the state shall be treated as confidential taxpayer information. Disclosures of confidential taxpayer information necessary under the provisions of this chapter shall be pursuant to a written agreement entered into between the tax administrator and the party or parties. The party or parties shall be bound by the same requirements of confidentiality as the tax administrator under the provisions of chapters 18 and 19 of this title.
R.I. Gen. Laws § 44-72-4 — RI Code / Title 44 / Chapter 44-72 / Section 44-72-4
§ 44-72-4. Imposition and proceeds of tax.
Status: in_force

(a) For taxable years beginning on or after July 1, 2026, a tax is imposed upon the privilege of utilizing property as non-owner occupied residential property within the state during any taxable year. The non-owner occupied tax shall be in addition to any other taxes authorized by the general or public laws.

(b) With respect to the tax imposed by this chapter, the tax administrator shall contribute the entire tax to the low-income housing tax credit fund established pursuant to § 44-71-11.
R.I. Gen. Laws § 44-11-40 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-40
§ 44-11-40. Severability.
Status: in_force

If any provision of this chapter or the application of this chapter to any corporation or circumstances is held invalid, the remainder of this chapter and the application of the provisions to the other corporations or circumstances shall not be affected.
R.I. Gen. Laws § 44-32-3 — RI Code / Title 44 / Chapter 44-32 / Section 44-32-3
§ 44-32-3. Credit for qualified research expenses. [Effective January 1, 2026.]
Status: in_force

(a) A taxpayer shall be allowed a credit against the tax imposed by chapters 11, 17 or 30 of this title. The amount of the credit shall be five percent (5%)(and in the case of amounts paid or accrued after January 1, 1998, twenty-two and one-half percent (22.5%) for the first twenty-five thousand dollars ($25,000) worth of credit and sixteen and nine-tenths percent (16.9%) for the amount of credit above twenty-five thousand dollars ($25,000)) of the excess, if any, of:

(1) The qualified research expenses for the taxable year, over

(2) The base period research expenses.

(b)(1) Qualified research expenses and base period research expenses have the same meaning as defined in 26 U.S.C. § 41; provided, that the expenses have been incurred in this state after July 1, 1994.

(2) Notwithstanding the provisions of subdivision (1) of this subsection, qualified research expenses also includes amounts expended for research by property and casualty insurance companies into methods and ways of preventing or reducing losses from fire and other perils.

(c) The credit allowed under this section for any taxable year shall not reduce the tax due for that year by more than fifty percent (50%) of the tax liability that would be payable, and in the case of corporations, to less than the minimum fixed by § 44-11-2(e). If the amount of credit allowable under this section for any taxable year is less than the amount of credit available to the taxpayer any amount of credit not credited in that taxable year may be carried over to the following year or years, up to a maximum of seven (7) years, and may be credited against the taxpayers tax for that year or years. For purposes of chapter 30 of this title, if the credit allowed under this section for any taxable year exceeds the taxpayers tax for that year, the amount of credit not credited in that taxable year may be carried over to the following year or years, up to a maximum of seven (7) years, and may be credited against the taxpayers tax for that year or years. For purposes of determining the order in which carry-overs are taken into consideration, the credit allowed by § 44-32-2 is taken into account before the credit allowed under this section.

(d) For tax years beginning on or after January 1, 2026, the credit allowed under this section for any taxable year shall not reduce the tax due for that year by more than fifty percent (50%) of the tax liability that would be payable, and in the case of corporations, to less than the minimum fixed by § 44-11-2(e). If the amount of credit allowable under this section for any taxable year is less than the amount of credit available to the taxpayer any amount of credit not credited in that taxable year may be carried over to the following year or years, up to a maximum of fifteen (15) years, and may be credited against the taxpayers tax for that year or years. For purposes of chapter 30 of this title, if the credit allowed under this section for any taxable year exceeds the taxpayers tax for that year, the amount of credit not credited in that taxable year may be carried over to the following year or years, up to a maximum of fifteen (15) years, and may be credited against the taxpayers tax for that year or years. For purposes of determining the order in which carry-overs are taken into consideration, the credit allowed by § 44-32-2 is taken into account before the credit allowed under this section.

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

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

(g) In the event the taxpayer is a partnership, joint venture or small business corporation, the credit is divided in the same manner as income.
R.I. Gen. Laws § 44-9-41 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-41
§ 44-9-41. Notice of petition to establish title.
Status: in_force

Upon the filing of the petition, the petitioner shall notify all interested persons of the pendency of the petition, the notice to be sent to each interested person by registered or certified mail and the return of receipt to be required. Other and further notice by publication or otherwise shall be given as the court may at any time order. The notice, to be addressed To all whom it may concern, shall contain the name of the petitioner, the names of all respondents named in the petition, the description of the land, and a statement of the nature of the petition, shall fix the time when appearance may be entered, and shall contain a statement that unless the notified persons shall appear within the fixed time, they shall forever be barred from having or enforcing any adverse claim or claims to the petitioner, his or her heirs or assigns, in the described land.
R.I. Gen. Laws § 44-51-9 — RI Code / Title 44 / Chapter 44-51 / Section 44-51-9
§ 44-51-9. 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. The providers right to appeal under this section shall be expressly made conditional upon prepayment of all assessments, interest, and penalties unless the provider moves for and is granted an exemption from the prepayment requirement pursuant to § 8-8-26. If the court, after appeal, holds that the provider is entitled to a refund, the provider shall also be paid interest on the amount at the rate provided in § 44-1-7.1.
R.I. Gen. Laws § 44-18-13 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-13
§ 44-18-13. Gross receipts defined.
Status: in_force

Gross receipts means the total amount of the sale price, as defined in § 44-18-12 or the measure subject to tax as defined in § 44-18-12.1, of the retail sales of retailers.
R.I. Gen. Laws § 44-53-13 — RI Code / Title 44 / Chapter 44-53 / Section 44-53-13
§ 44-53-13. Ramifications of certificate of sale.
Status: in_force

(a) In all cases of sale of property pursuant to § 44-53-9, other than real property, the certificate of sale:

(1) Shall be prima facie evidence of the right of the tax administrator to make the sale and conclusive evidence of the regularity of the proceedings of making the sale;

(2) Shall transfer to the purchaser all right, title, and interest of the party delinquent in and to the property sold;

(3) If the property consists of stocks, shall be notice, when received, to any corporation, company, or association of the transfer, and shall be authority to any corporation, company, or association to record the transfer on its books and records, in the same manner as if the stocks were transferred or assigned by the party holding the stocks, in lieu of any original or prior certificate, which shall be void, whether cancelled or not;

(4) If the subject of sale is securities or other evidences of debt, shall be a good and valid receipt to the person holding them, against any person holding or claiming to hold possession of the securities or other evidences of debt; and

(5) If the property consists of a motor vehicle, shall be notice, when received, to the division of motor vehicles of the state, or to any public official charged with the registration of title to motor vehicles in any other state, of the transfer and shall be authority to the administrator or to the public official to record the transfer on their books and records in the same manner as if the certificate of title to the motor vehicle were transferred or assigned by the party holding it, in lieu of any original or prior certificate, which shall be void whether canceled or not.

(b) In the case of the sale of real property pursuant to § 44-53-9, the deed of sale given pursuant to § 44-53-12 shall be prima facie evidence of the facts stated in the deed; and if the proceedings of the tax administrator as stated have been substantially in accordance with the provisions of law, the deed shall be considered and operate as a conveyance of all the right, title, and interest the party delinquent had in and to the real property sold at the time the lien of the state attached to the property.

(c) A certificate of sale of personal property given or a deed to real property executed pursuant to § 44-53-12 shall discharge the property from all liens, encumbrances, and title over which the lien of the state with respect to which the levy was made had priority.
R.I. Gen. Laws § 44-40-13 — RI Code / Title 44 / Chapter 44-40 / Section 44-40-13
§ 44-40-13. Time of payment.
Status: in_force

The tax imposed by this chapter is due upon a taxable distribution or a taxable termination as determined under applicable provisions of the federal generation skipping transfer tax.
R.I. Gen. Laws § 44-14-21 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-21
§ 44-14-21. Lien on real estate.
Status: in_force

The amount of any tax, penalty, and interest charge imposed upon any banking institution under the provisions of this chapter shall, until collected, constitute a lien upon the banking institution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 § 44-51-10 — RI Code / Title 44 / Chapter 44-51 / Section 44-51-10
§ 44-51-10. Provider records.
Status: in_force

Every provider shall:

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

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

(3) Make those records available for inspection by the tax administrator or his authorized agents, upon demand, at reasonable times during regular business hours.
R.I. Gen. Laws § 44-13-34 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-34
§ 44-13-34. Severability.
Status: in_force

The provisions of this chapter are declared to be severable. 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 § 44-6-5 — RI Code / Title 44 / Chapter 44-6 / Section 44-6-5
§ 44-6-5. Collection in manner of city or town taxes.
Status: in_force

The collector shall immediately proceed to collect the state taxes in the same manner as is provided in case of city or town taxes.
R.I. Gen. Laws § 44-14-33 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-33
§ 44-14-33. Penalty for violations by individuals.
Status: in_force

Whenever any person delivers or discloses or causes to be delivered or disclosed to the tax administrator any false or fraudulent return, account, or statement, with intent to defeat or evade any tax imposed under this chapter, or being summoned to appear to testify or to appear and produce books as required under this chapter, neglects to appear or to produce books, the person shall be fined not exceeding ten thousand dollars ($10,000), or be imprisoned not exceeding one year, or both.
R.I. Gen. Laws § 44-4-15 — RI Code / Title 44 / Chapter 44-4 / Section 44-4-15
§ 44-4-15. Property of minors not under guardianship.
Status: in_force

The tangible personal property of any minor not under guardianship is assessed to the minor, and the minor is liable for so much of the tax, notwithstanding his or her minority, proven not to be in excess of the tax upon the amount for which the minor was properly taxable.
R.I. Gen. Laws § 44-26-11 — RI Code / Title 44 / Chapter 44-26 / Section 44-26-11
§ 44-26-11. Administration.
Status: in_force

The tax administrator is charged with the administration of this chapter, and all forms necessary and proper for the enforcement of this chapter are prescribed and furnished by the tax administrator. The state tax administrator may prescribe regulations and rulings, not inconsistent with law, to carry into effect the provisions of this chapter and these regulations and rulings, when reasonably designed to carry out the intent and purposes of this chapter, are prima facie evidence of its proper interpretation.
R.I. Gen. Laws § 44-70-2 — RI Code / Title 44 / Chapter 44-70 / Section 44-70-2
§ 44-70-2. State cannabis excise tax  Rate  Payment.
Status: in_force

(a) Except for a sale in compliance with the provisions of chapter 28.6 of title 21, a state cannabis excise tax is hereby imposed upon the sale of cannabis or cannabis products by a cannabis retailer to anyone other than a cannabis establishment at a rate of ten percent (10%) of the total sales price received by the cannabis retailer as consideration for the sale of cannabis or cannabis products. The state cannabis excise tax shall be levied in addition to any state sales and use tax imposed upon the sale of property or services as provided in chapter 18 of title 44 and shall be paid by a cannabis retailer to the administrator at the time provided for filing the return required by chapters 18 and 19 of title 44.

(b) The assessment, collection and enforcement of the state cannabis excise tax shall be pursuant to the provisions of chapters 18 and 19 of title 44 and paid to the administrator by the retailer at the time and in the manner prescribed for sales tax in § 44-19-10. The retailer shall add the tax imposed by this section to the sales price or charge, and when added, the tax constitutes a part of the price or charge, is a debt from the consumer or user to the state and is recoverable at law in the same manner as other debts.

(c) Failure to pay the state cannabis excise tax to the state, or any amount of tax required to be collected and paid to the state, shall result in 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 § 44-23-16 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-16
§ 44-23-16. Time taxes due  Interest and additions to tax on delinquent payments.
Status: in_force

All taxes imposed by chapter 22 of this title, unless provided, are due and payable nine (9) months after the date of death of the decedent. If the taxes are not paid within nine (9) months from the date of death, interest shall be charged and collected at the annual rate provided by § 44-1-7 from the time the tax is due, determined without regard to any extension of time for payment. In addition, if the taxes are not paid when due (determined with regard to any extension of time for payment), there is added to the amount of tax due five-tenths percent (0.5%) of the tax per month to a maximum of twenty-five percent (25%) unless it is shown that the failure to pay is due to reasonable cause and not due to willful neglect.
R.I. Gen. Laws § 44-47-2 — RI Code / Title 44 / Chapter 44-47 / Section 44-47-2
§ 44-47-2. Amount expended defined.
Status: in_force

As used in this chapter, the term amount expended means the actual sums of money spent, or the cost or other basis for federal tax purposes of real or tangible personal property donated or dedicated to the establishment of a child day care center.