R.I. Gen. Laws § 44-31-2_44-31-2 — RI Code / Title 44 / Chapter 44-31 / Section 44-31-2_44-31-2
§ 44-31-2. Specialized investment tax credit. [Effective until January 1, 2026.]44-31-2. Specialized investment tax credit. [Effective January 1, 2026.]
Status: in_force

(a) A certified building owner, as provided in chapter 64.7 of title 42, may be allowed a specialized investment tax credit against the tax imposed by chapters 11, 14, 17 and 30 of this title.

(b) The taxpayer may claim credit for the rehabilitation and reconstruction costs of a certified building, which has been substantially rehabilitated. Once substantial rehabilitation is established by the taxpayer, the taxpayer may claim credit for all rehabilitation and reconstruction costs incurred with respect to the certified building within five (5) years from the date of final designation of the certified building by the council pursuant to § 42-64.7-6.

(c) The credit shall be ten percent (10%) of the rehabilitation and reconstruction costs of the certified building. The credit shall be allowable in the year the substantially rehabilitated certified building is first placed into service, which is the year in which, under the taxpayers depreciation practice, the period for depreciation with respect to such property begins, or the year in which the property is placed in a condition or state of readiness and availability for its specifically assigned function, whichever is earlier.

(d) The credit shall not offset any tax liability in taxable years other than the year or years in which the taxpayer qualifies for the credit. The credit shall not reduce the tax below the minimum. Amounts of unused credit for this taxpayer may be carried over and offset against this taxpayers tax for a period not to exceed the following seven (7) taxable years.

(e) In the case of a corporation, this credit is only allowed against the tax of that of a corporation included in a consolidated return that qualifies for the credit and not against the tax of other corporations that may join in the filing of a consolidated tax return.
R.I. Gen. Laws § 44-51-12 — RI Code / Title 44 / Chapter 44-51 / Section 44-51-12
§ 44-51-12. Rules and regulations.
Status: in_force

The tax administrator shall make and promulgate rules, regulations, and procedures not inconsistent with state law and fiscal procedures as he or she deems necessary for the proper administration of this chapter and to carry out the provisions, policy, and purposes of this chapter.
R.I. Gen. Laws § 44-5-4 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-4
§ 44-5-4. Purpose of tax levied by city or town electors.
Status: in_force

The tax is for the ordinary expenses and charges of the city or town, for the payment of interest and indebtedness, including sinking funds, and for other purposes authorized by law.
R.I. Gen. Laws § 44-5-20.16 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-20.16
§ 44-5-20.16. Smithfield  Property tax classification, levy determination and valuation.
Status: in_force

(a) The assessor of the town of Smithfield, on or before June 1 of each year, shall make full and fair cash valuation of each property class as identified in subsection (b) of this section and notwithstanding the provisions of § 44-5-11.8 to the contrary, determine the percentage of the tax levy to be apportioned each class of property and shall apply tax rates sufficient to produce the proportion of the total tax levy.

(b) Classes of property.

(1) Class 1. Residential real estate consisting of no more than five (5) dwelling units; land classified as open space; and dwellings on leased land including mobile homes.

(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 excluding motor vehicles and trailers subject in all respects to the requirements of § 44-5.3-3.
R.I. Gen. Laws § 44-11-3 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-3
§ 44-11-3. Filing of returns  Due date.
Status: in_force

(a) For tax years beginning before January 1, 2016, a return, in the form and containing the information that the tax administrator may prescribe, shall be filed with the tax administrator by the taxpayer:

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

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

(b) For tax years beginning after December 31, 2015, a return, in the form and containing the information as the tax administrator may prescribe, shall be filed with the tax administrator by the taxpayer taxed as an S corporation and shall be filed on or before the date a federal tax return is due to be filed, without regard to extension.

(c) For tax years beginning after December 31, 2015, a return, in the form and containing the information that the tax administrator may prescribe, shall be filed with the tax administrator by the taxpayer taxed as a C corporation and shall be filed on or before the date a federal return is due to be filed, without regard to extension.

(d) Notwithstanding the provisions of subsections (a) and (c), a C corporation with a tax year ending June 30 shall, in accordance with federal tax filing requirements, not change its filing date until mandated by federal law which is currently due to be effective close of fiscal year ending June 30, 2026.
R.I. Gen. Laws § 44-38-4 — RI Code / Title 44 / Chapter 44-38 / Section 44-38-4
§ 44-38-4. Accounting  Rules and regulations.
Status: repealed

(a) Any person applying for an energy conservation grant pursuant to § 44-39-2 [Repealed.] shall file an informational tax return with the division of taxation. The division of taxation shall then reserve an appropriate amount for a period of sixty (60) days. Before the expiration of the sixtieth day, the applicant shall present an itemized receipt for all sums expended (exclusive of the value of the applicants own labor) for energy conservation measures as provided in § 44-39-3 [Repealed]. In case of multiple ownership or tenancy, the grant shall be divided according to the interest of eligible owners or renters as they appear.

(b) The tax administrator shall promulgate rules and regulations to effectuate the purposes of this chapter.
R.I. Gen. Laws § 44-5-20.07 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-20.07
§ 44-5-20.07. Westerly  Property tax classification  Duties of assessor.
Status: in_force

(a) The assessor of the town of Westerly, 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, and determine the assessed valuation of each property class.

(b) The assessor shall 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 for each class is uniform.
R.I. Gen. Laws § 44-35-4 — RI Code / Title 44 / Chapter 44-35 / Section 44-35-4
§ 44-35-4. Preparation of the proposed property tax rate and adjusted current property tax rate.
Status: in_force

The director of the department of revenue shall prepare and adopt by rule standards and procedures for town and cities to follow when preparing the proposed property tax rate and adjusted current property tax rate. The director has the authority to waive the rule for any town or city, which the director deems to have established an acceptable method of preparation of the proposed property tax rate and adjusted current property tax rate.
R.I. Gen. Laws § 44-5-66 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-66
§ 44-5-66. Property tax classification  Mobile and manufactured homes.
Status: in_force

Notwithstanding any other provisions of this chapter, any city or town which does not specifically designate mobile or manufactured homes, shall not tax mobile or manufactured homes at a rate which exceeds the existing real property rate.
R.I. Gen. Laws § 44-20-40.1 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-40.1
§ 44-20-40.1. Inspections.
Status: in_force

(a) The administrator or the administrators duly authorized agent shall have authority to enter and inspect, without a warrant during normal business hours, and with a warrant during nonbusiness hours, the facilities and records of any manufacturer, importer, distributor, or dealer.

(b) In any case where the administrator or the administrators duly authorized agent, or any police officer of this state, has knowledge or reasonable grounds to believe that any vehicle is transporting cigarettes, other tobacco products, or electronic nicotine-delivery system products in violation of this chapter, the administrator, such agent, or such police officer, is authorized to stop such vehicle and to inspect the same for contraband cigarettes, contraband other tobacco products, or contraband electronic nicotine-delivery system products.
R.I. Gen. Laws § 44-20-43 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-43
§ 44-20-43. Violations as to reports and records.
Status: in_force

Any person who fails to submit the reports required in this chapter or by the tax administrator under this chapter, or who makes any incomplete, false, or fraudulent report, or who refuses to permit the tax administrator or the tax administrators authorized agent to examine any books, records, papers, or stocks of cigarettes, other tobacco products, or electronic nicotine-delivery system products as provided in this chapter, or who refuses to supply the tax administrator with any other information which the tax administrator requests for the reasonable and proper enforcement of the provisions of this chapter, shall be guilty of a misdemeanor punishable by imprisonment up to one (1) year, or a fine of not more than five thousand dollars ($5,000), or both, for the first offense, and for each subsequent offense, shall be fined not more than ten thousand dollars ($10,000), or be imprisoned not more than five (5) years, or both.
R.I. Gen. Laws § 44-26-9 — RI Code / Title 44 / Chapter 44-26 / Section 44-26-9
§ 44-26-9. Willful failure.
Status: in_force

Any officer, director, or employee of any corporation which is required under this chapter to file a declaration of estimated tax, who is willfully responsible for the failure of the corporation to file the declaration or pay any installment of the advance due under this chapter, or both, is liable for the amount of tax lost to the state and to a penalty of not less than five hundred dollars ($500) nor more than ten thousand dollars ($10,000), or be imprisoned not exceeding one year, or both.
R.I. Gen. Laws § 44-51-5 — RI Code / Title 44 / Chapter 44-51 / Section 44-51-5
§ 44-51-5. Set-off for delinquent assessments.
Status: in_force

If a provider shall fail to pay an assessment within thirty (30) days of its due date, the tax administrator may request any agency of state government making payments to the provider to set off the amount of the delinquency against any payment due the provider from the agency of state government and remit the sum to the tax administrator. Upon receipt of the set off request from the tax administrator, any agency of state government is authorized and empowered to set off the amount of the delinquency against any payment or amounts due the provider. The amount of set-off shall be credited against the assessment due from the provider.
R.I. Gen. Laws § 44-5-10.1 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-10.1
§ 44-5-10.1. Tax payment relief during periods of governmental cessation of operations.
Status: in_force

During periods when either the state or federal government cease the operation of governmental functions, in whole or in part, the city or town council may, by ordinance, provide relief from the payment of any interest, late fees, or penalties on any tax due or payable to the city or town previously or hereafter assessed upon real estate or tangible property, to any resident of this state employed by the state or federal government.
R.I. Gen. Laws § 44-23-2 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-2
§ 44-23-2. Statements filed by trustees.
Status: in_force

Whenever any person during his or her life appoints a trustee, naming that person or others as beneficiaries, and providing for the administration of the trust after his or her death, or providing for a termination of the trust and a distribution of the trust estate or any part of the trust estate at his or her death, any person acting as the trustee or any trustee of property subject to a power of appointment, shall, within thirty (30) days after the death of the creator of the trust, or within thirty (30) days after the death of the donee of the power file with the tax administrator a sworn statement showing:

(1) The trust agreement, if any;

(2) The full and fair cash value of the trust estate;

(3) The extent of the duration of the trust;

(4) The manner provided for its termination;

(5) The names and addresses of the beneficiaries of the trust; and

(6) Any other information relating to the trust, which the tax administrator may deem necessary for the proper assessment of the tax on the estate.
R.I. Gen. Laws § 44-49-12 — RI Code / Title 44 / Chapter 44-49 / Section 44-49-12
§ 44-49-12. Payment due.
Status: in_force

(a) Stamps affixed. When a dealer purchases, acquires, transports, or imports into this state controlled substances on which a tax is imposed by § 44-49-9, and if the indicia evidencing the payment of the tax have not already been affixed, the dealer shall have them permanently affixed on the controlled substance immediately after receiving the substance. Each stamp or other official indicia may be used only once.

(b) Payable on possession. Taxes imposed upon controlled substances by this chapter are due and payable immediately upon acquisition or possession in this state by a dealer.
R.I. Gen. Laws § 44-52-12 — RI Code / Title 44 / Chapter 44-52 / Section 44-52-12
§ 44-52-12. Rules and regulations. [Contingent repeal  See notes following § 44-52-1.]
Status: in_force

The tax administrator shall make and promulgate rules, regulations, and procedures not inconsistent with state law and fiscal procedures as he or she deems necessary for the proper administration of this chapter and to carry out the provisions, policy, and purposes of this chapter.
R.I. Gen. Laws § 44-19-10.1 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-10.1
§ 44-19-10.1. Prepayment of sales tax on cigarettes.
Status: in_force

(a) Every distributor and dealer licensed pursuant to chapter 20 of this title shall pay, as a prepayment for the taxes imposed by chapter 18 of this title, a tax on cigarettes possessed for sale or use in this state and upon which the distributor or dealer is required to affix cigarette stamps pursuant to chapter 20 of this title. The tax shall be computed annually by multiplying the minimum price of standard brands of cigarettes in effect as of April 1, 2005 and each April 1 thereafter, by the tax rate imposed by §§ 44-18-18 and 44-18-20. The minimum price of standard brands of cigarettes shall be determined in accordance with chapter 6 of title 13 and the regulations promulgated by the tax administrator. The tax shall be prepaid at the time the distributor or dealer purchases such stamps from the tax administrator. However, the tax administrator may, in his or her discretion, permit a licensed distributor or licensed dealer to pay for the prepayment within thirty (30) days after the date of purchase, provided that a bond satisfactory to the tax administrator in an amount not less than the prepayment due shall have been filed with the tax administrator conditioned upon payment for the prepayment of sales tax. The tax administrator shall keep accurate records of all stamps sold to each distributor and dealer.

(b) The provisions of § 44-20-12 relating to the use of stamps to evidence payment of the tax imposed by chapter 20 of this title shall be applicable to the prepayment requirement of the sales/use tax imposed by this section. Provided, however, no sales/use tax is required to be prepaid on sales of cigarettes sold to the United States, its agencies and instrumentalities or the armed forces of the United States, this state (including any city, town, district or other political subdivision) and any other organization qualifying as exempt under § 44-18-30(5).

(c) Except as otherwise provided in this section, all other provisions of chapters 18 and 19 of this title applicable to administration and collection of sales/use tax shall apply to the prepayment requirement pursuant to this section.

(d) All taxes paid pursuant to this section are conclusively presumed to be a direct tax on the retail consumer, precollected for the purpose of convenience and facility only.
R.I. Gen. Laws § 44-18-30A — RI Code / Title 44 / Chapter 44-18 / Section 44-18-30A
§ 44-18-30A. Exemption or credit where sales or use taxes were paid in other jurisdictions.
Status: in_force

(a) The use tax provisions of this chapter do not apply in respect to the use, storage, or consumption in this state of tangible personal property purchased at retail sale outside the state where the purchaser has paid a sales or use tax equal to or greater than the amount imposed by this chapter in another taxing jurisdiction, the proof of payment of the tax to be according to rules and regulations made by the tax administrator. If the amount of tax paid in another taxing jurisdiction is not equal to or greater than the amount of tax imposed by this chapter, then the purchaser pays to the tax administrator an amount sufficient to make the tax paid in the other taxing jurisdiction and in this state equal to the amount imposed by this chapter.

(b) The use tax provisions of this chapter do not apply in respect to the use, storage, or consumption in this state of a motor vehicle purchased in this state where the purchaser is a member of the armed forces of the United States on active duty who is stationed outside Rhode Island in compliance with military or naval orders and where the purchaser has paid a sales or use tax equal to or greater than the amount imposed by this chapter in another taxing jurisdiction, the proof of payment of the tax to be according to rules and regulations made by the tax administrator. If the amount of tax paid in another taxing jurisdiction is not equal to or greater than the amount of tax imposed by this chapter, then the purchaser pays to the tax administrator an amount sufficient to make the tax paid in the other taxing jurisdiction and in this state equal to the amount imposed by this chapter.
R.I. Gen. Laws § 44-42-4 — RI Code / Title 44 / Chapter 44-42 / Section 44-42-4
§ 44-42-4. Certification.
Status: in_force

A taxpayer shall not be allowed a credit under § 44-42-2 with respect to the contribution of tangible personal property to an institution of higher education unless the taxpayer receives from the institution a written statement representing that the property will be used by the institution in this state in a manner that satisfies the requirements prescribed in this chapter.
R.I. Gen. Laws § 44-59-4 — RI Code / Title 44 / Chapter 44-59 / Section 44-59-4
§ 44-59-4. Authority to enter agreement.
Status: in_force

The tax administrator shall be authorized and directed to enter into the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the Agreement, the tax administrator is authorized to act jointly with other states that are members of the Agreement to establish standards for certification of a certified service provider and certified automated system and to establish performance standards for multi-state sellers. The tax administrator is further authorized to take other actions reasonably required to implement the provisions set forth in this chapter. Other actions authorized by this section include, but are not limited to, the adoption of rules and regulations and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement. The tax administrator or the tax administrators designee, the chairperson of the house finance committee or the chairpersons designee(s) and the chairperson of the senate finance committee or the chairpersons designee(s) are authorized to represent this state before the other states that are signatories to the Agreement.
R.I. Gen. Laws § 44-44-18 — RI Code / Title 44 / Chapter 44-44 / Section 44-44-18
§ 44-44-18. Notice of determination.
Status: in_force

The tax administrator shall give written notice of the tax administrators determination to the beverage wholesaler or hard-to-dispose material wholesaler or hard-to-dispose material retailer or person. Except in the case of fraud or failure to make a return, or noncompliance with § 44-44-8, every notice of determination shall be mailed within three (3) years of the date the taxes first became due. The amount of this determination shall bear interest at the rate prescribed in § 44-1-7 from the date when taxes should have been paid until the date of payment.
R.I. Gen. Laws § 44-65-11 — RI Code / Title 44 / Chapter 44-65 / Section 44-65-11
§ 44-65-11. Method of payment and deposit of surcharge.
Status: in_force

(a) The payments required by this chapter may be made by electronic transfer of monies to the general treasurer and deposited to the general fund.

(b) The general treasurer is authorized to establish an account or 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 monies transferred and deposited.
R.I. Gen. Laws § 44-3-31.1 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-31.1
§ 44-3-31.1. Providence Freeze of certain tax.
Status: in_force

(a) The city of Providence is authorized to provide, by ordinance, for the freezing of property taxes on owner-occupied residential real estate, for 2001, at 105.5% of the amount of the property taxes levied for 2000 upon the assessed valuation as of December 31, 1999 (plus any property tax attributable to additions to the property between December 31, 1999 and December 31, 2000); and in subsequent years, at the amount of the property tax for the next prior year increased by the percentage increase in the tax rate for real estate (plus any increase in taxes due to any additions to the property between the date as of which the taxes are levied and the date as of which the taxes for the next prior year were levied) provided the household income of the owner is not greater than twenty-five thousand dollars ($25,000) during the calendar year of the date of assessment of the valuations.

(b) For the purposes of this section owner-occupied residential real estate is defined as real property from one to three (3) families owned and occupied by the owner or owners and having not more than three (3) dwelling units, one of the units of which constitutes the principal residence of the owner or owners; such property includes assessed land, buildings or improvements incidental to habitation and used exclusively by the owners of the property or their guests or tenants.

(c) Household income for purpose of this section means all monies received by the owner or owners, the spouse of any owner and any other person over eighteen (18) years of age occupying the dwelling unit occupied by the owner or owners, from whatever source derived, including, but not limited to, capital gains, dividends, interest, wages, pensions, annuities, retirement and social security benefits, workers compensation benefits, cash public assistance and relief and any and all other monies received.

(d) The ordinance providing for the tax freeze may provide rules for determining income, percentage increase in the tax rate, submission of proof of entitlement and any other terms and conditions as the city council deems appropriate to carry out the provisions of this section.
R.I. Gen. Laws § 44-32-1_44-32-1 — RI Code / Title 44 / Chapter 44-32 / Section 44-32-1_44-32-1
§ 44-32-1. Elective deduction against allocated entire net income. [Effective until January 1, 2026.]44-32-1. Elective deduction against allocated entire net income. [Effective January 1, 2026.]
Status: in_force

(a) General. Except as provided in subsection (c) of this section, at the election of a taxpayer who is subject to the income tax imposed by chapters 11 or 30 of this title, there shall be deducted from the portion of its entire net income allocated within the state the items prescribed in subsection (b) of this section, in lieu of depreciation or investment tax credit.

(b) One-year write-off of new research and development facilities. (1) Expenditures paid or incurred during the taxable year for the construction, reconstruction, erection or acquisition of any new, not used, property as described in subsection (c) of this section, which is used or to be used for purposes of research and development in the experimental or laboratory sense. The purposes are not deemed to include the ordinary testing or inspection of materials or products for quality control, efficiency surveys, management studies, consumer surveys, advertising, promotion, or research in connection with literary, historical, or similar projects. The deduction shall be allowed only on condition that the entire net income for the taxable year and all succeeding taxable years is computed without the deduction of any expenditures and without any deduction for depreciation of the property, except to the extent that its basis may be attributable to factors other than the expenditures, (expenditures and depreciation deducted for federal income tax purposes shall be added to the entire net income allocated to Rhode Island), or in case a deduction is allowable pursuant to this subdivision for only a part of the expenditures, on condition that any deduction allowed for federal income tax purposes on account of the expenditures or on account of depreciation of the property is proportionately reduced in computing the entire net income for the taxable year and all succeeding taxable years. Concerning property that is used or to be used for research and development only in part, or during only part of its useful life, a proportionate part of the expenditures shall be deductible. If all or part of the expenditures concerning any property has been deducted as provided in this section, and the property is used for purposes other than research and development to a greater extent than originally reported, the taxpayer shall report the use in its report for the first taxable year during which it occurs, and the tax administrator may recompute the tax for the year or years for which the deduction was allowed, and may assess any additional tax resulting from the recomputation as a current tax, within three (3) years of the reporting of the change to the tax administrator. Any change in use of the property in whole or in part from that, which originally qualified the property for the deduction, requires a recomputation. The tax administrator has the authority to promulgate regulations to prevent the avoidance of tax liability. (2) The deduction shall be allowed only where an election for amortization of air or water pollution control facilities has not been exercised in respect to the same property. (3) The tax as a result of recomputation of a prior years deduction is due as an additional tax for the year the property ceases to qualify.

(c) Property covered by deductions. The deductions shall be allowed only with respect to tangible property which is new, not used, is depreciable pursuant to 26 U.S.C. § 167, was acquired by purchase as defined in 26 U.S.C. § 179(d), has a situs in this state, and is used in the taxpayers trade or business. For the taxable years beginning on or after July 1, 1974, a taxpayer is not allowed a deduction under this section with respect to tangible property leased by it to any other person or corporation or leased from any other person or corporation. For purposes of the preceding sentence, any contract or agreement to lease or rent or for a license to use the property is considered a lease, unless the contract or agreement is treated for federal income tax purposes as an installment purchase rather than a lease. With respect to property that the taxpayer uses itself for purposes other than leasing for part of a taxable year and leases for a part of a taxable year, the taxpayer shall be allowed a deduction under this section in proportion to the part of the year it uses the property.

(d) Entire net income. Entire net income, as used in this section, means net income allocated to this state.

(e) Carry-over of excess deductions. If the deductions allowable for any taxable year pursuant to this section exceed the portion of the taxpayers entire net income allocated to this state for that year, the excess may be carried over to the following taxable year or years, not to exceed three (3) years, and may be deducted from the portion of the taxpayers entire net income allocated to this state for that year or years.

(f) Gain or loss on sale or disposition of property. In any taxable year when property is sold or disposed of before the end of its useful life, with respect to which a deduction has been allowed pursuant to subsection (b) of this section, the gain or loss on this entering into the computation of federal taxable income is disregarded in computing the entire net income, and there is added to or subtracted from the portion of the entire net income allocated within the state the gain or loss upon the sale or other disposition. In computing the gain or loss, the basis of the property sold or disposed of is adjusted to reflect the deduction allowed with respect to the property pursuant to subsection (b) of this section; provided, that no loss is recognized for the purpose of this subsection with respect to a sale or other disposition of property to a person whose acquisition of this property is not a purchase as defined in 26 U.S.C. § 179(d).

(g) Investment credit not allowed on research and development property. No investment credit under chapter 31 of this title shall be allowed on the research and development property for which accelerated write-off is adopted under this section.

(h) Consolidated returns. The research and development deduction shall only be allowed against the entire net income of the corporation included in a consolidated return and shall not be allowed against the entire net income of other corporations that may join in the filing of a consolidated state tax return.
R.I. Gen. Laws § 44-29-11 — RI Code / Title 44 / Chapter 44-29 / Section 44-29-11
§ 44-29-11. Hearing by administrator on application.
Status: in_force

Any person aggrieved by any assessment, deficiency, or otherwise, 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 request a hearing relative to the assessment. 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 shall, after the hearing, determine the correct amount of the tax, interest, and penalties.
R.I. Gen. Laws § 44-5-29 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-29
§ 44-5-29. Service and return of citation  Procedural rules  Jurisdiction of court.
Status: in_force

The citation shall be made returnable and shall be served in like manner as a writ of summons, and the petition is subject to all provisions of law as to time for pleading, assignment day, and all other incidents applicable to an action at law originally commenced in the superior court; and the court has exclusive original jurisdiction of all petitions, notwithstanding that the amount involved does not exceed one thousand dollars ($1,000).
R.I. Gen. Laws § 44-47-1 — RI Code / Title 44 / Chapter 44-47 / Section 44-47-1
§ 44-47-1. Tax credit.
Status: in_force

(a) A taxpayer that pays for or provides adult or child day care services to its employees or to the employees of its commercial tenants, or that provides real property or dedicates rental space for child day care services, is allowed a credit, to be computed as provided in this chapter, against the tax imposed by chapters 11 and 13, except § 44-13-13, and chapters 14, 17, 30 of this title. The amount of the credit shall be:

(1) Thirty percent (30%) of the total amount expended in the state of Rhode Island during the taxable year by a taxpayer for day care services purchased to provide care for the dependent children or dependent adult family members of the taxpayers employees or employees of commercial tenants of the taxpayer during the employees hours of employment;

(2) Thirty percent (30%) of the total amount expended during the taxable year by a taxpayer in the establishment and/or operation of a day care facility in the state of Rhode Island used primarily by the dependent children of the taxpayers employees or employees of commercial tenants of the taxpayer during the employees hours of employment;

(3) Thirty percent (30%) of the total amount expended during the taxable year by a taxpayer in conjunction with one or more other taxpayers for the establishment and/or operation of a day care facility in the state of Rhode Island used primarily by the dependent children of the taxpayers employees or employees of commercial tenants of the taxpayer during that employees hours of employment;

(4) Thirty percent (30%) of the total amount foregone in rent or lease payments related to the dedication of rental or lease space to child day care services. The amount foregone shall be the difference between fair market rental and actual rental.

(b) No credit shall be allowed pursuant to this chapter unless the child day care facility is licensed pursuant to chapter 72.1 of title 42, and agrees to accept children whose child care services are paid for in full or in part by the Rhode Island department of human services; and/or the adult day care facility is certified by the department of elderly affairs.
R.I. Gen. Laws § 44-11-32 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-32
§ 44-11-32. Violations by corporations.
Status: in_force

Whenever any corporation delivers or discloses or causes to be delivered or disclosed to the tax administrator any false or fraudulent return, account, or statement, with intent to defeat or evade any tax imposed under this chapter, or being summoned to appear to testify or to appear and produce books as required under this chapter, neglects to appear or to produce books, the corporation is guilty of a felony and upon conviction shall be fined not exceeding ten thousand dollars ($10,000).
R.I. Gen. Laws § 44-65-5 — RI Code / Title 44 / Chapter 44-65 / Section 44-65-5
§ 44-65-5. Set-off for delinquent payment of surcharge.
Status: in_force

If a provider shall fail to pay a surcharge within thirty (30) days of its due date, the tax administrator may request any agency of state government making payments to the provider to set-off the amount of the delinquency against any payment due the provider from the agency of state government and remit the sum to the tax administrator. Upon receipt of the set-off request from the tax administrator, any agency of state government is authorized and empowered to set-off the amount of the delinquency against any payment or amounts due the provider. The amount of set-off shall be credited against the surcharge due from the provider.
R.I. Gen. Laws § 44-5-79 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-79
§ 44-5-79. Little Compton  Property tax classification.
Status: in_force

(a) The assessor of the town of Little Compton 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 as defined in § 44-5-11.8 of the General Laws entitled Tax Classification.

(b) The town council of the town of Little Compton is authorized to apply, by ordinance, a higher rate of taxation to Class 3 property (all ratable tangible property) beginning in tax year 2005 (values as of 12/31/2004); provided, that the tax rate applicable to Class 3 property, notwithstanding the provisions of § 44-5-11.8, shall not exceed the rate applicable to Class 1 by more than two hundred percent (200%); and provided further, that any subsequent tax rate changes thereafter shall be made consistent with the provisions of § 44-5-11.8.
R.I. Gen. Laws § 44-55-5 — RI Code / Title 44 / Chapter 44-55 / Section 44-55-5
§ 44-55-5. Certification.
Status: in_force

After receiving the initial request from the claimant business for the tax incentive, the department of labor and training shall provide to the claimant business certification of unemployment as soon as practicable. The department of labor and training shall determine the eligibility of the employee and issue certification for the employee.
R.I. Gen. Laws § 44-70-8 — RI Code / Title 44 / Chapter 44-70 / Section 44-70-8
§ 44-70-8. Sale of contraband products prohibited.
Status: in_force

(a) No person shall sell, offer for sale, display for sale, or possess with intent to sell any contraband cannabis, or cannabis products.

(b) Any cannabis or cannabis products exchanged in which one of the two (2) entities does not have a license or exchanged between a non-licensed entity and a consumer shall be considered contraband.

(c) Any cannabis or cannabis products for which applicable taxes have not been paid as specified in this title shall be considered contraband.

(d) Failure to comply with the provisions of this chapter may result in the imposition of the applicable civil penalties in § 44-70-13; however, the possession of cannabis or cannabis products as described in this chapter do not constitute contraband for purposes of imposing a criminal penalty under chapter 28 of title 21.
R.I. Gen. Laws § 44-11-26 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-26
§ 44-11-26. Pecuniary penalty for failure to file return or to pay tax or for negligence.
Status: in_force

(a) In the 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 one month, with an additional five percent (5%) for each additional month or fraction of a month 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 willful neglect, no addition to the tax shall be made.

(b) In the case of any failure to pay the tax as imposed by this chapter with the return on or before the date prescribed by law (determined with regard to any extension of time for payment), there shall be added to the amount shown as tax on the return five-tenths percent (0.5%) of the amount of the tax if the failure is for not more than one month, with an additional five-tenths percent (0.5%) for each additional month or fraction of a month during which the failure continues, not exceeding twenty-five percent (25%) in the aggregate, except that when the failure is due to reasonable cause and not to willful neglect, no addition to the tax shall be made.

(c) In the case of any failure to pay any amount in respect of any tax required to be shown on a return, which is not shown, including an assessment made as a result of mathematical error, within thirty (30) days of the date of the notice and demand, there shall be added to the amount of tax stated in the notice and demand five-tenths percent (0.5%) of the amount of the tax if the failure is for not more than one month, with an additional five-tenths percent (0.5%) for each additional month or fraction of a month during which the failure continues, not exceeding twenty-five percent (25%) in the aggregate, except that when the failure is due to reasonable cause and not to willful neglect, no addition to the tax shall be made.

(d) If any part of a deficiency is due to negligence or intentional disregard of the Rhode Island business corporation tax law or rules or regulations hereunder, but without intent to defraud, five percent (5%) of that part of the deficiency shall be added to the tax. This amount shall be in lieu of any other additional amount imposed by subsection (b) of this section.
R.I. Gen. Laws § 44-33-2 — RI Code / Title 44 / Chapter 44-33 / Section 44-33-2
§ 44-33-2. Purpose.
Status: in_force

The purpose of this chapter is to provide relief, through a system of tax credits and refunds and appropriations from the general fund, to elderly and/or disabled persons who own or rent their homes.
R.I. Gen. Laws § 44-46-4 — RI Code / Title 44 / Chapter 44-46 / Section 44-46-4
§ 44-46-4. Administration.
Status: in_force

The tax administrator shall make available suitable forms with instructions for claiming the credit. The claim shall be in a form that the tax administrator may prescribe. The tax administrator may prescribe rules and regulations, not inconsistent with law, to carry into effect the provisions of this chapter.
R.I. Gen. Laws § 44-14-27 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-27
§ 44-14-27. Determination of tax without return.
Status: in_force

If any banking institution fails to file a return at the time prescribed by law, the tax administrator shall proceed to determine the tax from any information the tax administrator can obtain.
R.I. Gen. Laws § 44-68-5 — RI Code / Title 44 / Chapter 44-68 / Section 44-68-5
§ 44-68-5. Criminal penalties.
Status: in_force

Any tax return preparer who has previously been assessed a penalty by the tax administrator under § 44-68-4(c) who is found by a court of competent jurisdiction to have thereafter willfully prepared, assisted in preparing, or caused a preparation of another false tax return or claim for refund, that was filed with the division of taxation with the intent to wrongfully obtain a property relief credit or the intent to wrongfully evade or reduce a tax obligation, shall be guilty of a felony and, on conviction, shall be subject to a fine not exceeding fifty-thousand dollars ($50,000) or imprisonment not exceeding five (5) years or both.
R.I. Gen. Laws § 44-44-17 — RI Code / Title 44 / Chapter 44-44 / Section 44-44-17
§ 44-44-17. Deficiency determination  Determination without return.
Status: in_force

If any hard-to-dispose material wholesaler or hard-to-dispose material retailer or person or beverage wholesaler fails to file a return or application or to keep records described in § 44-44-8, or if the tax administrator is not satisfied with the amount of taxes or fees paid to the tax administrator, the tax administrator may compute and determine the amount required by this chapter to be paid to the tax administrator upon the basis of the facts contained in the returns or applications that have been filed or upon the basis of any information in the tax administrators possession or that may come into the tax administrators possession.
R.I. Gen. Laws § 44-5-20.10 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-20.10
§ 44-5-20.10. Johnston  Property tax classification authorized.
Status: in_force

The town of Johnston may, by resolution or ordinance adopted by the town council, provide for a system of classification of taxable property as follows:

(1) Class one: all residential real estate that consists of not more than five (5) dwelling units;

(2) Class two: all commercial and industrial real estate and all residential real estate that consists of six (6) or more dwelling units;

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

(4) Class four: all motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.
R.I. Gen. Laws § 44-65-8 — RI Code / Title 44 / Chapter 44-65 / Section 44-65-8
§ 44-65-8. Hearing by tax administrator on application.
Status: in_force

Any provider aggrieved by the action of the tax administrator in determining the amount of any surcharge or penalty imposed under the provisions of this chapter may apply to the tax administrator, within thirty (30) days after the notice of the action is mailed to it, for a hearing relative to the surcharge or penalty. The tax administrator shall fix a time and place for the hearing and shall so notify the provider. Upon the hearing the tax administrator shall correct manifest errors, if any, disclosed at the hearing and thereupon assess and collect the amount lawfully due together with any penalty or interest thereon.
R.I. Gen. Laws § 44-14-1 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-1
§ 44-14-1. Short title.
Status: in_force

This chapter may be designated as the Bank Tax Act.
R.I. Gen. Laws § 44-22-1.1 — RI Code / Title 44 / Chapter 44-22 / Section 44-22-1.1
§ 44-22-1.1. Tax on net estate of decedent.
Status: in_force

(a)(1) For decedents whose death occurs on or after January 1, 1992, but prior to January 1, 2002, a tax is imposed upon the transfer of the net estate of every resident or nonresident decedent as a tax upon the right to transfer. The tax is a sum equal to the maximum credit for state death taxes allowed by 26 U.S.C. § 2011.

(2) For decedents whose death occurs on or after January 1, 2002, but prior to January 1, 2010, a tax is imposed upon the transfer of the net estate of every resident or nonresident decedent as a tax upon the right to transfer. The tax is a sum equal to the maximum credit for state death taxes allowed by 26 U.S.C. § 2011 as it was in effect as of January 1, 2001; provided, however, that the tax shall be imposed only if the net taxable estate shall exceed six hundred seventy-five thousand dollars ($675,000). Any scheduled increase in the unified credit provided in 26 U.S.C. § 2010 in effect on January 1, 2001, or thereafter, shall not apply.

(3) For decedents whose death occurs on or after January 1, 2010, and prior to January 1, 2015, a tax is imposed upon the transfer of the net estate of every resident or nonresident decedent as a tax upon the right to transfer. The tax is a sum equal to the maximum credit for state death taxes allowed by 26 U.S.C. § 2011 as it was in effect as of January 1, 2001; provided, however, that the tax shall be imposed only if the net taxable estate shall exceed eight hundred and fifty thousand dollars ($850,000); provided, further, beginning on January 1, 2011, and each January 1 thereafter until January 1, 2015, said amount shall be adjusted by the percentage of increase in the Consumer Price Index for all Urban Consumers (CPI-U) as published by the United States Department of Labor Statistics determined as of September 30 of the prior calendar year; said adjustment shall be compounded annually and shall be rounded up to the nearest five dollar ($5.00) increment. Any scheduled increase in the unified credit provided in 26 U.S.C. § 2010 in effect on January 1, 2003, or thereafter, shall not apply.

(4) For decedents whose death occurs on or after January 1, 2015, a tax is imposed upon the transfer of the net estate of every resident or nonresident decedent as a tax upon the right to transfer. The tax is a sum equal to the maximum credit for state death taxes allowed by 26 U.S.C. § 2011, as it was in effect as of January 1, 2001; provided, however, that a Rhode Island credit shall be allowed against any tax so determined in the amount of sixty-four thousand four hundred ($64,400). Any scheduled increase in the unified credit provided in 26 U.S.C. § 2010 in effect on January 1, 2003, or thereafter, shall not apply; provided, further, beginning on January 1, 2016, and each January 1 thereafter, said Rhode Island credit amount under this section shall be adjusted by the percentage of increase in the Consumer Price Index for all Urban Consumers (CPI-U) as published by the United States Department of Labor Statistics determined as of September 30 of the prior calendar year; said adjustment shall be compounded annually and shall be rounded up to the nearest five dollar ($5.00) increment.

(b) If the decedents estate contains property having a tax situs not within the state, then the tax determined by this section is reduced to an amount determined by multiplying the tax by a fraction whose numerator is the gross estate excluding all property having a tax situs not within the state at the decedents death and whose denominator is the gross estate. In determining the fraction, no deductions are considered and the gross estate is not reduced by a mortgage or other indebtedness for which the decedents estate is not liable.

(c)(1) The terms gross taxable estate, federal gross estate or net taxable estate used in this chapter or chapter 23 of this title has the same meaning as when used in a comparable context in the laws of the United States, unless a different meaning is clearly required by the provisions of this chapter or chapter 23 of this title. Any reference in this chapter or chapter 23 of this title to the Internal Revenue Code or other laws of the United States means the Internal Revenue Code of 1954, 26 U.S.C. § 1 et seq.

(2) For decedents whose death occurs on or after January 1, 2002, the terms gross taxable estate federal gross estate or net taxable estate used in this chapter or chapter 23 of this title has the same meaning as when used in a comparable context in the laws of the United States, unless a different meaning is clearly required by the provisions of this chapter or chapter 23 of this title. Any reference in this chapter or chapter 23 of this title to the Internal Revenue Code or other laws of the United States means the Internal Revenue Code of 1954, 26 U.S.C. § 1 et seq., as they were in effect as of January 1, 2001, unless otherwise provided.

(d) All values are as finally determined for federal estate tax purposes.

(e) Property has a tax situs within the state of Rhode Island:

(1) If it is real estate or tangible personal property and has actual situs within the state of Rhode Island; or

(2) If it is intangible personal property and the decedent was a resident.
R.I. Gen. Laws § 44-3-25 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-25
§ 44-3-25. Cumberland  Maximum exemptions.
Status: in_force

The maximum exemption from taxation for residents of the town of Cumberland under any of the provisions of this chapter shall not exceed the sum of fifty-eight thousand one hundred eleven dollars ($58,111).
R.I. Gen. Laws § 44-25-4.2 — RI Code / Title 44 / Chapter 44-25 / Section 44-25-4.2
§ 44-25-4.2. Records required.
Status: in_force

Every recorder of deeds, city or town clerk or other person acting as agent of the tax administrator for the collection of the tax due under this chapter shall keep any books, including records, receipts, and other pertinent papers, in a form that the tax administrator may require. Those 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 the tax administrator may designate for inspection by him or her or by his or her agents.
R.I. Gen. Laws § 44-19-24 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-24
§ 44-19-24. Disposition of proceeds.
Status: in_force

All moneys received by the tax administrator under chapters 18 and 19 of this title shall be paid over to the general treasurer.
R.I. Gen. Laws § 44-19-11 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-11
§ 44-19-11. Deficiency determinations  Interest.
Status: in_force

If the tax administrator is not satisfied with the return or returns or the amount of tax paid to the tax administrator by any person, the administrator may compute and determine the amount required to be paid upon the basis of the facts contained in the return or returns or upon the basis of any information in his or her possession or that may come into his or her possession. One or more deficiency determinations may be made of the amount due 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 day (15th) after the close of the month for which the amount, or any portion of it, should have been paid until the date of payment.
R.I. Gen. Laws § 44-3-31.3 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-31.3
§ 44-3-31.3. Providence  Additional special property tax consideration for designated properties.
Status: in_force

(a) The city of Providence may, by ordinance, provide special tax consideration for designated properties on the landmark list as part of the mill restoration program and in the arts and entertainment district in the city of Providence.

(b) Upon enactment, property taxes levied on eligible properties as of December 31, 2010, shall be in an amount equal to the tax assessed as of December 31, 2000. Owners of eligible properties are required to begin renovations by December 31, 2015, in order to qualify for continued tax considerations. Properties that fail to meet this deadline will be required retroactively to pay the difference between their actual tax payments and what they would have paid, if ineligible, for the specified tax considerations.

(c) Eligible properties shall be taxable properties located on the landmark list approved by ordinance in the city of Providence, and shall be eligible if certified by the city building inspector as in need of substantial rehabilitation.

(d) Tax benefits for eligible properties shall be transferable to new owners or tenants, but the life of the tax consideration shall not be extended.

(e) Substantial rehabilitation means rehabilitation that adheres to the applicable building and fire codes, extends to all floors of the building that may be occupied, and equals at least fifty percent (50%) of the current replacement value of the structure, as certified by the city building inspector.

(f) Nothing in this section shall be construed to diminish the authority of any body to review and approve the construction plans for overall appearance or historical preservation standards.

(g) During the period of eligibility, the city of Providence shall also be authorized to use special consideration in taxing tangible property located in businesses in eligible properties. For the ten (10) year period, the rate of thirty-three dollars and forty-four cents ($33.44) shall be applied annually to tangible property value, as it is determined and may change from year to year. This consideration shall apply to all taxable businesses occupying eligible properties during the period of eligibility, regardless of when they first occupied the property.
R.I. Gen. Laws § 44-9-43 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-43
§ 44-9-43. Refund of purchase price when title based on collectors sale, treasurers assignment, or sale without foreclosure adjudged invalid.
Status: in_force

(a) If, as the result of a petition, the title based on a collectors sale, treasurers assignment, or sale without foreclosure is determined to be invalid by the superior court because of errors or irregularities in the tax proceedings upon which it was based, the clerk, upon request, shall issue a certificate to that effect. The treasurer of the city or town where the land affected by the title is situated, upon receipt of a deed from the petitioner conveying all of the interest that he or she may have under it, together with the certificate, shall refund to the holder the amount paid, therefor plus statutory interest at the rate of one percent (1%) per month from the date of payment until the date of refund, notwithstanding the provisions of § 45-15-5. The taxing authority may recover any interest paid to a tax sale purchaser under this section from the delinquent assessed owner of the property as if the tax sale of the property had not been held.

(b) If, prior to the filing of a petition, the title based on a collectors sale, treasurers assignment, or sale without foreclosure is determined to be invalid by mutual agreement of the municipality and tax title holder, because of errors or irregularities in the tax proceedings upon which it was based, the treasurer of the city or town where the land affected by the title is situated, upon receipt of a deed from the tax title holder conveying all of the interest that they may have under it, shall refund to the holder the amount paid therefor plus statutory interest at the rate of one percent (1%) per month from the date of payment until the date of refund, notwithstanding the provisions of § 45-15-5. The taxing authority may recover any interest paid to a tax sale purchaser under this section from the delinquent assessed owner of the property as if the tax sale of the property had not been held. Nothing in this subsection shall abrogate the authority of a municipalitys tax collector to redeem from a tax sale purchaser, in accordance with § 44-9-21, before an action to foreclose the right of redemption under § 44-9-25 has been filed, any property sold at tax sale where the collector determines administrative error has occurred.
R.I. Gen. Laws § 44-18-7.2 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-7.2
§ 44-18-7.2. Sales tax holiday definitions.
Status: in_force

The definitions in this part are only applicable for the purpose of administration of a sales tax holiday, as defined in § 44-18.1-23.

(a) Eligible property means an item of a type, such as clothing, that qualifies for a sales tax holiday exemption in a member state.

(b) Layaway sale means a transaction in which property is set aside for future delivery to a customer who makes a deposit, agrees to pay the balance of the purchase price over a period of time, and, at the end of the payment period, receives the property. An order is accepted for layaway by the seller, when the seller removes the property from normal inventory or clearly identifies the property as sold to the purchaser.

(c) Rain check means the seller allows a customer to purchase an item at a certain price at a later time because the particular item was out of stock.

(d) School supply is an item commonly used by a student in a course of study. The term is mutually exclusive of the terms school art supply, school instructional material, and school computer supply, and may be taxed differently. The following is an all-inclusive list:

(i) binders;

(ii) book bags;

(iii) calculators;

(iv) cellophane tape;

(v) blackboard chalk;

(vi) compasses;

(vii) composition books;

(viii) crayons;

(ix) erasers;

(x) folders; expandable, pocket, plastic and manila;

(xi) glue, paste and paste sticks;

(xii) highlighters;

(xiii) index cards;

(xiv) index card boxes;

(xv) legal pads;

(xvi) lunch boxes;

(xvii) markers;

(xviii) notebooks;

(xix) paper; loose leaf ruled notebook paper, copy paper, graph paper, tracing paper, manila paper, colored paper, poster board and construction paper;

(xx) pencil boxes and other school supply boxes;

(xxi) pencil sharpeners;

(xxii) pencils;

(xxiii) pens;

(xxiv) protractors;

(xxv) rulers;

(xxvi) scissors; and

(xxvii) writing tablets.

(e) School art supply is an item commonly used by a student in a course of study for artwork. The term is mutually exclusive of the terms school supply, school instructional material, and school computer supply, and may be taxed differently. The following is an all-inclusive list:

(i) clay and glazes;

(ii) paints; acrylic, tempora and oil;

(iii) paintbrushes for artwork;

(iv) sketch and drawing pads; and

(v) watercolors

(f) School instructional material is written material commonly used by a student in a course of study as a reference and to learn the subject being taught. The term is mutually exclusive of the terms school supply, school art supply, and school computer supply, and may be taxed differently. The following is an all-inclusive list:

(i) reference books;

(ii) reference maps and globes;

(iii) textbooks; and

(iv) workbooks.

(g) School computer supply is an item commonly used by a student in a course of study in which a computer is used. The term is mutually exclusive of the terms school supply, school art supply, and school instructional material, and may be taxed differently. The following is an all-inclusive list:

(i) computer storage media; diskettes, compact disks;

(ii) handheld electronic schedulers, except devices that are cellular phones;

(iii) personal digital assistants, except devices that are cellular phones;

(iv) computer printers; and

(v) printer supplies for computers; printer paper, printer ink.
R.I. Gen. Laws § 44-5-11.17 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-11.17
§ 44-5-11.17. Division of municipal finance classification exemption authority.
Status: in_force

Notwithstanding any other provision of law to the contrary, the division of municipal finance (division) within the department of revenue shall have the authority to grant a one-year exemption to any city or town authorized to have a property tax classification structure under this chapter, where in the absence of such an exemption, the city or town would not be in compliance with its applicable tax classification structure. Any city or town seeking such an exemption shall provide the division with any documentation that the division deems necessary to grant an exemption. Such exemption, if approved by the division, shall be limited to one year. The city or town, if granted such an exemption, shall be required to either have applicable state legislation approved amending the specific section of law for which the exemption was sought or adjust its class tax rates so that the city or town is in compliance for its next fiscal year.
R.I. Gen. Laws § 44-67-8 — RI Code / Title 44 / Chapter 44-67 / Section 44-67-8
§ 44-67-8. Hearing by tax administrator on application.
Status: in_force

Following the hearing, if the tax administrator upholds the amount of the surcharge assessed, the amount owed shall be assessed together with any penalty and/or interest thereon.
R.I. Gen. Laws § 44-7-9 — RI Code / Title 44 / Chapter 44-7 / Section 44-7-9
§ 44-7-9. Delegated authority.
Status: in_force

(a) Pursuant to an agreement made under § 44-7-8, the administrator of the division of motor vehicles may delegate to a tax collector or finance director of any city and/or town, the authority to issue motor vehicle registrations, to collect motor vehicle registration fees, to retain a portion of the fee for administrative expenses, and/or to withhold the issuance of a motor vehicle registration until either the delinquent excise tax and interest on the tax has been paid in full to the tax collector, or the appropriate pro rata quarterly excise tax has been paid in full to the tax collector.

(b) Any tax collector or finance director may delegate to the administrator of the division of motor vehicles the authority to collect its excise taxes on motor vehicles at the time of registration and may reimburse the administrator a reasonable percentage of the tax collected for the cost of collection.
R.I. Gen. Laws § 44-2-2 — RI Code / Title 44 / Chapter 44-2 / Section 44-2-2
§ 44-2-2. Appropriations for tax officials association.
Status: in_force

The general assembly may annually appropriate a sum as it may deem necessary, out of any money in the treasury not otherwise appropriated, to be expended under the supervision of the director of the department of revenue to defray the expenses of the meetings and the publications and other expenses of the Rhode Island tax officials association. The state controller is authorized and directed to draw his or her orders upon the general treasurer for the payment of the sum appropriated, or so much of the sum as may be from time to time required, upon receipt by the controller of proper vouchers approved by the director of revenue.
R.I. Gen. Laws § 44-7-20 — RI Code / Title 44 / Chapter 44-7 / Section 44-7-20
§ 44-7-20. Actions for refund of taxes.
Status: in_force

No action to recover back a tax shall be maintained unless commenced within three (3) months after payment of the tax, nor unless the tax is paid under a written protest. In an action founded on an error or irregularity in the assessment or apportionment of the tax, only the amount in excess of the tax for which the plaintiff was liable shall be recoverable, and no sale, contract, or levy shall be avoided solely by reason of the error or irregularity.
R.I. Gen. Laws § 44-1-11.1 — RI Code / Title 44 / Chapter 44-1 / Section 44-1-11.1
§ 44-1-11.1. Set-off for delinquent taxes  Trust funds.
Status: in_force

If the tax administrator determines that any person, firm, corporation, partnership, or other entity doing business with the state or a state agency has neglected or refused to pay over to the tax administrator trust fund taxes as defined in §44-19-35 or 44-30-76 and/or has failed to file tax returns for those trust funds, the tax administrator shall notify the state controller of the delinquency. The state controller, upon certification of the amount of the tax delinquency by the tax administrator, shall set-off the amount of the tax delinquency against any payment due that person or entity, and the tax administrator shall credit that amount against the tax due.

Provided, that the tax administrator may not seek set-off until time that a delinquency determination for the trust funds has been directed to the person or entity. Provided, further, that if a person or entity assessed a deficiency determination for the trust funds has requested a hearing on the assessment within the applicable statutory period, no request for set-off may be made while the matter is pending in hearing or from any appeal.
R.I. Gen. Laws § 44-14-4 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-4
§ 44-14-4. Tax on national banks.
Status: in_force

Each national banking association located within the limits of this state shall annually pay to the state a tax according to or measured by its net income, as defined in § 44-14-10, which tax is computed at the rate of nine percent (9%).
R.I. Gen. Laws § 44-8-5 — RI Code / Title 44 / Chapter 44-8 / Section 44-8-5
§ 44-8-5. Collection of tax after removal of person or property to another city or town.
Status: in_force

If any person or property taxed in one city or town removes or is removed into another city or town before the tax is collected, the collector may follow the person or property into any city or town and levy or collect the tax with the same power as if the person or property was not removed.
R.I. Gen. Laws § 44-5-13.2.2 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.2.2
§ 44-5-13.2.2. Barrington  Assessment and taxation of new real estate construction.
Status: in_force

(a) Completed new construction of real estate in the town of Barrington 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 under this section may appeal to the assessment board of review within sixty (60) days from notification of the additional assessment or to superior court as provided.

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

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

(g) This section applies only to taxes levied and properly assessed in the town of Barrington.
R.I. Gen. Laws § 44-5-89 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-89
§ 44-5-89. South Kingstown homestead exemption.
Status: in_force

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

(b) In the event property granted an exemption under this section is sold or transferred during the year for which the exemption is claimed, the town council of the town of South Kingstown, upon approval of the town council, may provide for a proration of the homestead exemption in cases where title to property passes from those not entitled to claim an exemption to those who are entitled to claim an exemption.
R.I. Gen. Laws § 44-9-1 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-1
§ 44-9-1. Tax titles on real estate.
Status: in_force

(a) Taxes assessed against any person in any city or town for either personal property or real estate shall constitute a lien on the real estate. 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 three (3) years after it first arises if the estate has in the meantime been alienated and the instrument alienating the estate has been recorded and no action for the enforcement of the lien has commenced; otherwise, it shall continue until a recorded alienation of the estate. The lien shall be superior to any other lien, encumbrance, or interest in the real estate whether by way of mortgage, attachment, receivership order, or otherwise, except easements, restrictions, and prior tax title(s) held by the Rhode Island housing and mortgage finance corporation. A final decree foreclosing all rights of redemption under this title shall constitute an alienation within the meaning of this section. The tax sale shall constitute an enforcement of the lien, but itself shall not constitute an alienation.
R.I. Gen. Laws § 44-3-41 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-41
§ 44-3-41. Glocester  Historic district exemption.
Status: in_force

The town council of the town of Glocester may, by ordinance, provide for a schedule of exemptions from increased assessment valuations for exterior renovations or improvements made to pre-20th century buildings within the historic district, and to post-19th century buildings made subject by their owners to historic district guidelines. The exemptions may be extended to buildings outside the historic district, which are on the national historic register. The ordinance shall specify the kinds of improvements and renovations for which exemptions are permitted.
R.I. Gen. Laws § 44-19-17 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-17
§ 44-19-17. Hearing by administrator on application.
Status: in_force

Any person aggrieved by any assessment, deficiency, or otherwise, 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 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. When a jeopardy assessment or determination is made, the hearing is not had unless the jeopardy assessment with penalties and interest has been paid.
R.I. Gen. Laws § 44-3-60 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-60
§ 44-3-60. Tax exemption extended to motor vehicle excise tax in lieu of tax exemption on property in the Town of Westerly.
Status: in_force

The town council in the town of Westerly may, by ordinance, grant a tax exemption to a motor vehicle excise tax for persons who own no real or personal property, in the amounts set forth in §§ 44-3-4, 44-3-5, and 44-3-12.
R.I. Gen. Laws § 44-3-13 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-13
§ 44-3-13. Persons over the age of 65 years  Exemption.
Status: in_force

(a) Bristol. The town of Bristol may exempt from taxation the real estate situated in the town owned and occupied by any resident over the age of sixty-five (65) years, as of the preceding December 31st; or, over the age of seventy (70) years, as of the preceding December 31st; or, over the age of seventy-five (75) years, as of the preceding December 31st, and which exemption is in addition to any and all other exemptions from taxation to which the resident may otherwise be entitled. The exemption shall be applied uniformly and without regard to ability to pay. Only one exemption shall be granted to cotenants, joint tenants, and tenants by the entirety, even though all the cotenants, joint tenants and tenants by the entirety are sixty-five (65) years of age or over as of the preceding December 31st. The exemption applies to a life tenant who has the obligation for payment of the tax on real estate. The town council of the town of Bristol shall, by ordinance, establish the value of this exemption.

(b) Central Falls. The city of Central Falls may, by ordinance, exempt from taxation, real or personal property located within the city of any person sixty-five (65) years or over, which exemption shall be in an amount not exceeding seven thousand five hundred dollars ($7,500) of valuation and which exemption is in addition to any and all other exemptions from taxation and tax credits to which the person may be entitled by this chapter or any other provision of law.

(c) Cranston. (1) The city council of the city of Cranston may, by ordinance, exempt from valuation for taxation the real property situated in the city and owned and occupied by any person over the age of sixty-five (65) years which exemption is in an amount not exceeding nine thousand dollars ($9,000) and which exemption is in addition to any and all other exemptions from taxation to which the person may be otherwise entitled. The exemption shall be applied uniformly and without regard to ability to pay. (2) The city council of the city of Cranston may, by ordinance, exempt from valuation for taxation the property subject to the excise tax situated in the city and owned by any person over the age of sixty-five (65) years, not owning real property, which exemption is in an amount not exceeding three thousand dollars ($3,000) and which exemption is in addition to any and all other exemptions from taxation to which the person may be otherwise entitled. The exemption shall be applied uniformly and without regard to ability to pay.

(d) East Greenwich. The town council of the town of East Greenwich may, by ordinance, and upon any terms and conditions that it deems reasonable, exempt from taxation the real estate situated in the town of East Greenwich owned and occupied by any resident of the age of sixty-five (65) to seventy (70) years, as of the preceding December 31st up to an amount of twenty-six thousand dollars ($26,000); or, of the age of seventy (70) to seventy-five (75) years, as of the preceding December 31st up to an amount of thirty-four thousand dollars ($34,000); or, of the age of seventy-five (75) to eighty (80) years, as of the preceding December 31st up to an amount of forty-two thousand dollars ($42,000); or, of the age of eighty (80) to eighty-five (85) years, as of the preceding December 31st up to an amount of fifty thousand dollars ($50,000); or, of the age of eighty-five (85) years or more, as of the preceding December 31st up to an amount of fifty-eight thousand dollars ($58,000), and which exemption is in addition to any and all other exemptions from taxation to which the resident may otherwise be entitled. The exemption shall be applied uniformly and without regard to ability to pay. Only one exemption shall be granted to cotenants, joint tenants, and tenants by the entirety, even though all the cotenants, joint tenants, and tenants by the entirety are eligible for an exemption pursuant to this subsection. The exemption applies to a life tenant who has the obligation for payment of the tax on real estate.

(e) Lincoln. The town council of the town of Lincoln may, by ordinance, exempt from taxation the real property, situated in said town, owned and occupied for a period of five (5) years by any person over the age of sixty-five (65) years, which exemption shall be in an amount not exceeding twenty-four thousand four hundred and forty dollars ($24,440) of valuation, and which exemption shall be in addition to any and all other exemptions from taxation to which said person may be otherwise entitled. Said exemption shall be applied uniformly and without regard to ability to pay.

(f) North Providence. The town council of the town of North Providence may, by ordinance, exempt from valuation for taxation the real property located within the town of any person sixty-five (65) years or over, which exemption is in amount not exceeding ten thousand dollars ($10,000) of valuation and which exemption shall be in addition to any and all other exemptions from taxation and tax credits to which the person may be entitled by this chapter or any other provision of law.

(g) Tiverton. The town council of the town of Tiverton may, by ordinance, exempt from taxation the real property situated in the town owned and occupied by any person over the age of sixty-five (65) years, and which exemption is in an amount not exceeding ten thousand dollars ($10,000) of valuation, and which exemption is in addition to any and all other exemptions from taxation to which the person may be otherwise entitled. The exemption shall be applied uniformly and without regard to ability to pay. Only one exemption shall be granted to cotenants, joint tenants, and tenants by the entirety, even though all of the cotenants, joint tenants, and tenants by the entirety are sixty-five (65) years of age or over. The exemption applies to a life tenant who has the obligation for the payment of the tax on real property.

(h) Warren. The town council of the town of Warren may, by ordinance, exempt from taxation the real property situated in the town owned and occupied by any person over the age of sixty-five (65) years, and which exemption is in amount not exceeding thirty thousand six hundred fifty-six dollars ($30,656) of valuation and which exemption is in addition to any and all other exemptions from taxation to which the person may be otherwise entitled. The exemption shall be applied uniformly and without regard to ability to pay. Only one exemption shall be granted to cotenants, joint tenants, and tenants by the entirety, even though all of the cotenants, joint tenants, and tenants by the entirety are sixty-five (65) years of age or over. The exemption applies to a life tenant who has the obligation for the payment of the tax on the real property.

(i) Warwick. The finance director of the city of Warwick may, by ordinance, exempt from taxation owner occupied residential real property or personal property located within the city of any person sixty-five (65) years or over, which exemption is in an amount not exceeding twelve thousand dollars ($12,000) of valuation and which exemption is in addition to any and all other exemptions from taxation and tax credits to which the person may be entitled by this chapter or any other provision of law.

(j) Westerly. The town council of the town of Westerly may, by ordinance, exempt from taxation a real property situated in the town owned and occupied for a period of five (5) years next prior to filing of an application for a tax exemption, by any person over the age of sixty-five (65) years, and which exemption is in an amount and pursuant to any income limitations that the council may prescribe in the ordinance from time to time, and which exemption is in addition to any and all other exemptions from taxation to which the person may be otherwise entitled. The exemption shall be applied uniformly and without regard to ability to pay. Only one exemption shall be granted to cotenants, joint tenants, and tenants by the entirety, even though all of the cotenants, joint tenants, and tenants by the entirety are sixty-five (65) years of age or over. The exemption applies to a life tenant who has the obligation for the payment of the tax on real property.

(k) Charlestown. The town council of the town of Charlestown may, by ordinance, and upon any terms and conditions that it deems reasonable, create a tax dollar credit reduction of taxation against real estate situated in the town of Charlestown owned and occupied by any resident of the age of sixty-five (65) years or over, and which credit is in an amount and pursuant to any income limitations that the council may prescribe in the ordinance, from time to time, and which credit is in addition to any and all other exemptions from taxation to which the person may be otherwise entitled. The credit shall be applied uniformly and without regard to ability to pay. Only one credit shall be granted to cotenants, joint tenants, and tenants by the entirety, even though all of the cotenants, joint tenants, and tenants by the entirety are sixty-five (65) years of age or over. The credit applies to a life tenant who has the obligation for the payment of the tax on real property.

(l) Johnston. (1) Notwithstanding any general law to the contrary, the town council of the town of Johnston may, by ordinance, exempt from taxation the real property situated in the town of Johnston owned and occupied by any person sixty-five (65) years of age or over. An owner of an owner-occupied dwelling who has attained the age of at least sixty-five (65) years and who is a resident of the town of Johnston, as provided in said ordinance, shall be entitled to a tax credit in the amount of: (i) Eight hundred dollars ($800) for fiscal year 2025; (ii) Nine hundred dollars ($900) for fiscal year 2026; and (iii) One thousand dollars ($1,000) for fiscal year 2027 and thereafter. (2) There shall be only one such credit granted to co-tenants, joint tenants, or tenants by the entirety, even though all such co-tenants, joint tenants, or tenants by the entirety are sixty-five (65) years of age or over and own and occupy the same residential property located in the town of Johnston. (3) The credit shall be in addition to any and all other exemptions from taxation to which the person may be otherwise entitled; provided, however, the total amount of all credits and exemptions shall not exceed the amount of the eligible resident owners total residential property tax bill in that fiscal year.
R.I. Gen. Laws § 44-22-1 — RI Code / Title 44 / Chapter 44-22 / Section 44-22-1
§ 44-22-1. Tax on net estate of decedents  Additional tax on postponed enjoyment  Deductions  Marital deduction.
Status: in_force

(a) A tax is imposed upon the transfer of the net estate of every resident or nonresident decedent as a tax upon the right to transfer. The tax is imposed at the rate of two percent (2%) upon all amounts not in excess of twenty-five thousand dollars ($25,000); at the rate of three percent (3%) upon all amounts in excess of twenty-five thousand dollars ($25,000) and not exceeding fifty thousand dollars ($50,000); at the rate of four percent (4%) upon all amounts in excess of fifty thousand dollars ($50,000) and not exceeding one hundred thousand dollars ($100,000); at the rate of five percent (5%) upon all amounts in excess of one hundred thousand dollars ($100,000) and not exceeding two hundred fifty thousand dollars ($250,000); at the rate of six percent (6%) upon all amounts in excess of two hundred fifty thousand dollars ($250,000) and not exceeding five hundred thousand dollars ($500,000); at the rate of seven percent (7%) upon all amounts in excess of five hundred thousand dollars ($500,000) and not exceeding seven hundred fifty thousand dollars ($750,000); at the rate of eight percent (8%) upon all amounts in excess of seven hundred fifty thousand dollars ($750,000) and not exceeding one million dollars ($1,000,000); at the rate of nine percent (9%) upon all amounts in excess of one million dollars ($1,000,000). An additional tax is imposed at the rate of two percent (2%) upon all or any part of each estate devised, bequeathed, or conveyed in such manner that it becomes necessary to postpone the assessment of taxes imposed by this chapter until the person entitled to the estate comes into beneficial enjoyment or possession of the estate; and provided, further, that an additional tax is not assessed and collected, as provided in §§ 44-23-9  44-23-12, in case a settlement of taxes is effected under the provisions of § 44-23-25.

(b) In computing the value of the net estate in subsection (a) of this section, there is deducted from the estate and exempted from the tax twenty-five thousand dollars ($25,000).

(c) In computing the value of the net estate in subsection (a) of this section, there is deducted from the estate and exempted from the tax all property or interests transferred to any corporation, association, or institution located in Rhode Island which is exempt from taxation by charter or under the laws of this state; or to any corporation, association, or institution located outside of this state, which if located within this state, would be exempt from taxation; provided, that the state of domicile of the corporation, association, or institution allows a reciprocal exemption to any similar Rhode Island corporation, association, or institution; or to any person in trust for the same or for use by the same for charitable purposes; or to any city or town in this state for public purposes.

(d) In computing the value of the net estate in subsection (a) of this section, there is deducted from the estate and exempted from the tax United States civil and federal military service annuity payments.

(e) In computing the value of the net estate in subsection (a) of this section, there is deducted from the estate and exempted from the estate tax a marital deduction, as defined in 26 U.S.C. § 2056, in the amount of one hundred seventy-five thousand dollars ($175,000), from property or beneficial interests which pass or have passed from the decedent to the surviving spouse, but only to the extent that the interests are included in determining the value of the gross estate.

(f)(1) In computing the value of the net estate in subsection (a) of this section, there is deducted from the estate and exempted from the estate tax, an orphans deduction, provided, that: (i) the decedent does not have a surviving spouse, and (ii) the decedent is survived by a minor child who, immediately after the death of the decedent, has no known parent, an amount equal to the value of any interest in property which passes or has passed from the decedent to the child, but only to the extent that the interest is included in determining the value of the gross estate. The aggregate amount of the deductions allowed under this section (computed without regard to this subsection) with respect to interests in property passing to any minor child shall not exceed an amount equal to five thousand dollars ($5,000) multiplied by the excess of twenty-one (21) over the age (in years) which the child has attained on the date of the decedents death.

(2) For purposes of this subsection, any term used in the subsection has the same meaning as when used in a comparable context in 26 U.S.C. § 2057 unless a different meaning is clearly required.

(g) Notwithstanding any other provisions of this chapter, the total estate tax payment on account of the estate of a decedent whose death occurs on or after January 1, 1986, is that percentage of the estate tax which would be payable under this chapter determined in accordance with the following schedule:

(1) Death prior to January 1, 1987. Ninety percent (90%) in the case of decedents whose deaths occur on or after January 1, 1986, and prior to January 1, 1987;

(2) Death prior to January 1, 1988. Eighty percent (80%) in the case of decedents whose deaths occur on or after January 1, 1987, and prior to January 1, 1988;

(3) Death prior to January 1, 1989. Sixty percent (60%) in the case of decedents whose deaths occur on or after January 1, 1988, and prior to January 1, 1989;

(4) Death prior to January 1, 1990. Forty percent (40%) in the case of decedents whose deaths occur on or after January 1, 1989, and prior to January 1, 1990;

(5) Death prior to June 1, 1990. Twenty percent (20%) in the case of decedents whose deaths occur on or after January 1, 1990, and prior to June 1, 1990;

(6) Death prior to January 1, 1992. Forty percent (40%) in the case of decedents whose deaths occur on or after June 1, 1990, and prior to January 1, 1992.

(7) Death on or after January 1, 1992. The estate tax payable on or account of the estate of a decedent whose death occurs on or after January 1, 1992, is determined in accordance with § 44-22-1.1.

(h) The estate tax payable under this section shall in no event be less than the estate tax due under § 44-22-1.1, computed without regard to the date of death.
R.I. Gen. Laws § 44-14-13 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-13
§ 44-14-13. Business expenses deductible.
Status: in_force

(a) In computing net income there shall be allowed as deductions all the ordinary and necessary expenses paid or incurred by the taxpayer during the income period in carrying on its trade or business, except United States income and excess profits taxes and the tax imposed by this chapter. Without limiting the generality of the foregoing there shall be allowed as deductions: a reasonable allowance for salaries and other compensation for personal services actually rendered; rent; repairs; bad debts; interest; taxes, except United States income and excess profits taxes and the tax imposed by this chapter; losses sustained and not compensated for by insurance or otherwise; depreciation; depletion of mines, oil and gas wells, and timber; amortization of assets; amortization of premiums on securities as defined in § 44-14-2(5)(ii); and contributions to any corporation, association, or fund organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, no part of the net earnings of which inures to the benefit of any private shareholder or individual.

(b) For tax years beginning on or after January 1, 2025, to the extent that a taxpayer subject to tax under this chapter has elected to allocate and apportion its net income pursuant to § 44-14-14.1(f)(1) and would be included in a unitary business, as defined in § 44-11-1(11), with one or more entities subject to tax under chapter 11 of this title if not for the exemptions from the definition of corporation set forth in § 44-11-1(4)(i), all business expense transactions between the taxpayer and the members of the unitary business shall be added to net income of the taxpayer subject to tax under this chapter; except that no such adjustment shall be required to the extent it would result in duplicate taxation in violation of law.

(c) The adjustments required in subsection (b) of this section shall add back otherwise deductible business expenses paid, accrued, or incurred to a related member, except that a deduction shall be permitted to the extent that either:

(1) The taxpayer establishes by clear and convincing evidence, as determined by the tax administrator, that the disallowance of the deduction is unreasonable; or

(2) The taxpayer and the tax administrator agree in writing to the application of an alternative method of apportionment. For purposes of this subsection, the add back of a business expense transaction will be considered unreasonable where the taxpayer establishes by clear and convincing evidence that the transaction was primarily entered into for a valid business purpose rather than to avoid payment of taxes due under this chapter, the business expense paid is pursuant to a written contract that reflects arms length terms, and that it is supported by documented economic substance. Nothing in this subsection shall be construed to limit or negate the tax administrators authority to otherwise enter into agreements and compromises otherwise allowed by law.
R.I. Gen. Laws § 44-9-34 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-34
§ 44-9-34. Holding and disposition of land foreclosed by city or town.
Status: in_force

After foreclosure by a city or a town of the rights of redemption under a tax title, the land shall be held and disposed of like any land belonging to it and held for municipal purposes, and shall not while held be assessed for taxes. The land may be disposed of without the necessity of giving the notice provided for by § 45-3-12.
R.I. Gen. Laws § 44-19-23 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-23
§ 44-19-23. Collection powers  Surety bond to pay.
Status: in_force

(a) The tax administrator has for the collection of the taxes imposed by chapter 18 of this title the same powers prescribed for the collection of taxes in §§ 44-1-4  44-1-15 and chapters 7  9 of this title. The tax administrator may require any person subject to the taxes imposed by chapter 18 of this title to file with the administrator a bond, issued by a surety company authorized to transact business in this state, in an amount the tax administrator may fix, to secure the payment of the taxes, penalties, and interest due or which may become due from that person.

(b)(1) The tax administrator may require the vendor to deposit with the general treasurer a bond by way of cash or other security satisfactory to the tax administrator in an amount to be determined by the tax administrator, but not greater than an amount equal to double the amount of the estimated tax that would normally be collected by the vendor each month under this chapter, but in no case shall the deposit be less than one hundred dollars ($100).

(2) Where a vendor who has deposited a bond with the general treasurer under subdivision (1) of this subsection has failed to collect or remit tax in accordance with this chapter, the tax administrator may, upon giving written notice to the vendor by registered mail or personal service, apply the bond in whole or in part to the amount that should have been collected, remitted, or paid by the vendor.
R.I. Gen. Laws § 44-11-37 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-37
§ 44-11-37. General collection powers.
Status: in_force

The tax administrator shall receive and collect any tax imposed under this chapter in the same manner and with the same powers as are prescribed for and given to collectors of taxes by chapters 7  9 of this title.
R.I. Gen. Laws § 44-5-71 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-71
§ 44-5-71. Jamestown  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 Jamestown.
R.I. Gen. Laws § 44-15-14 — RI Code / Title 44 / Chapter 44-15 / Section 44-15-14
§ 44-15-14. Hearing on application by bank.
Status: in_force

Any banking institution or credit union aggrieved by the action of the tax administrator in determining the amount of any tax when no return has been filed, or any additional tax or penalty imposed under the provisions of this chapter, may apply to the tax administrator, in writing, within thirty (30) days after the notice of the action is mailed to it, for a hearing relative to this action. The tax administrator shall fix a time and place for the hearing and shall notify the applicant. Upon the hearing, the tax administrator shall correct any errors and shall make an order as shall be proper.
R.I. Gen. Laws § 44-14-14.1 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-14.1
§ 44-14-14.1. Apportionment and allocation of income for purposes of taxation.
Status: in_force

(a) Except as specifically provided in this chapter a banking institution whose business activity is taxable both within and outside of this state shall allocate and apportion its net income as provided in §§ 44-14-14.1  44-14-14.5. A financial institution organized under the laws of a foreign country, the Commonwealth of Puerto Rico, or a territory or possession of the United States whose effectively connected income (as defined under the federal Internal Revenue Code) is taxable both within this state and within another state, other than the state in which it is organized shall allocate and apportion its net income as provided in §§ 44-14-14.1  44-14-14.5.

(b) All income shall be apportioned to this state by multiplying this income by the apportionment percentage. The apportionment percentage is determined by adding the taxpayers receipts factor (as described in § 44-14-14.3), property factor (as described in § 44-14-14.4), and payroll factor (as described in § 44-14-14.5) together and dividing the sum by three. If one of the factors is missing, the two remaining factors are added and the sum is divided by two. If two of the factors are missing, the remaining factor is the apportionment percentage. A factor is missing if both its numerator and denominator are zero, but it is not missing merely because its numerator is zero.

(c) Each factor shall be computed according to the method of accounting (cash or accrual basis) used by the taxpayer for the taxable year.

(d) For tax years ending prior to January 1, 2025, if the allocation and apportionment provisions of §§ 44-14-14.1  44-14-14.5 do not fairly represent the extent of the taxpayers business activity in this state, the taxpayer may petition for or the tax administrator may require, in respect to all or any part of the taxpayers business activity, if reasonable:

(1) The exclusion of any one or more of the factors;

(2) The inclusion of one or more additional factors which will fairly represent the taxpayers business activity in this state; or

(3) The employment of any other method to effectuate an equitable allocation and apportionment of the taxpayers income.

(e) For tax years beginning on or after January 1, 2025, if the allocation and apportionment provisions of §§ 44-14-14.1  44-14-14.5 or subsection (f) of this section are not reasonably adapted to approximate the net income derived from business carried on within the state, a banking institution may apply to the tax administrator, or the tax administrator may require the banking institution, to have its income derived from business carried on within the state determined by an alternative method. Such application shall be made by attaching to its duly-filed return a statement of the reasons why the banking institution believes that §§ 44-14-14.1  44-14-14.5 or subsection (f) of this section are not reasonably adapted to approximate its net income derived from business carried on within the state and a description of the method sought by it. A banking institution which so applies shall, upon receipt of a request therefor from the tax administrator, file with the tax administrator, under oath of its treasurer, a statement of such additional information as the tax administrator may require.

If, after such application by the banking institution, or after the tax administrators own review, the tax administrator determines that §§ 44-14-14.1  44-14-14.5 or subsection (f) of this section are not reasonably adapted to approximate the banking institutions net income derived from business carried on within the state, the tax administrator shall by reasonable methods determine the amount of net income derived from business activity carried on within the state. The amount thus determined shall be the net income taxable under § 44-14-3 or § 44-14-4 and the foregoing determination shall be in lieu of the determination required by §§ 44-14-14.1  44-14-14.5 or subsection (f) of this section. If an alternative method is used by the tax administrator hereunder, the tax administrator, in their discretion, may require similar information from such banking institution if it shall appear that such alternative method or §§ 44-14-14.1  44-14-14.5 or subsection (f) of this section are not reasonably adapted to approximate for the applicable year the banking institutions net income derived from business carried on within the state and may again by reasonable methods determine such income.

(f) For tax years beginning on or after January 1, 2025, except as specifically provided in this chapter a banking institution whose business activity is taxable both within and outside of this state may elect to allocate and apportion its net income by multiplying its net income by its receipts factor as described in § 44-14-14.3. For purposes of an election made pursuant to this subsection (f), the following shall apply:

(1) An election shall be made by filing the form prescribed by the tax administrator with the taxpayers duly-filed return. The election shall take effect in the tax year for which the taxpayer makes the election and shall remain in effect for all subsequent tax years; except that, after a minimum of five (5) subsequent tax years after the tax year for which the election is made, in the event of a material change of facts or law, a taxpayer may apply to the tax administrator to revoke the election. Such application shall be made by attaching a statement of the event of a material change of facts or law to the taxpayers duly-filed return. A banking institution which so applies shall, upon receipt of a request therefor from the tax administrator, file with the tax administrator, under oath of its treasurer, a statement of such additional information as the tax administrator may require.

(2) If the receipts factor is missing, the whole of the banking institutions net income shall be taxable pursuant to §§ 44-14-3  44-14-4. The receipts factor shall be missing if both its numerator and denominator are zero, but it shall not be missing merely because its numerator is zero.

(3) The receipts factor shall be computed according to the method of accounting (cash or accrual basis) used by the taxpayer for the taxable year.
R.I. Gen. Laws § 44-6-2 — RI Code / Title 44 / Chapter 44-6 / Section 44-6-2
§ 44-6-2. Remedy against illegal or overtax  Deficiencies in collections.
Status: in_force

Every person who shall be overtaxed, or illegally taxed, shall have the same remedy as if it were a city or town tax; and if, on petition, judgment is given that the person is overtaxed, or illegally taxed, or if any persons tax for any cause is not collected, the deficiency caused by this in the tax or in the city or towns proportion of the tax shall be paid to the state by the town treasurer, out of the city or town treasury.
R.I. Gen. Laws § 44-23-36 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-36
§ 44-23-36. Payment of tax as prerequisite for allowance of final account.
Status: in_force

The final account of an executor, administrator, or trustee shall not be allowed by the court having jurisdiction of the estate unless the account shows, and the court finds, that all taxes imposed under the provisions of chapter 22 of this title upon any property or interest in property belonging to the estate to be settled by the account and then payable have been paid, that the payment of the taxes has been extended, or that the property or any interest in property is not liable for any tax imposed under chapter 22 of this title. The receipt of the tax administrator for the amount of the tax is conclusive as to the payment of the tax to the extent of the receipt, and the certification of the tax administrator that an estate, property, or interest is not liable for any tax imposed by chapter 22 of this title is conclusive of that fact.
R.I. Gen. Laws § 44-1-4 — RI Code / Title 44 / Chapter 44-1 / Section 44-1-4
§ 44-1-4. Rules and regulations.
Status: in_force

The tax administrator is authorized and empowered to make rules and regulations, as the administrator may deem necessary for the proper administration and enforcement of the tax laws of this state.
R.I. Gen. Laws § 44-5-11.13 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-11.13
§ 44-5-11.13. Homestead exemption in the town of Glocester.
Status: in_force

The town council of the town of Glocester is authorized to annually fix the amount, if any, of a homestead exemption with respect to assessed value from local taxation on taxable real property used for residential purposes in the town of Glocester and to grant homestead exemptions to the owner or owners of residential real estate in an amount not to exceed forty percent (40%) of the assessed value. The exemption only applies to property used exclusively for residential purposes, and improved with a dwelling containing less than five (5) units. In order to determine compliance with the homestead exemption as outlined in this section, the town council shall provide by ordinance rules and regulations governing eligibility for the exemption established by this section.
R.I. Gen. Laws § 44-69-2 — RI Code / Title 44 / Chapter 44-69 / Section 44-69-2
§ 44-69-2. Definitions.
Status: in_force

(a) Appointing authority means the person or group of persons having the power by virtue of the constitution, a state statute, or lawfully delegated authority to make appointments.

(b) Employee or state or public employee means an elected official, appointed officer or employee of any political subdivision of this state.

(c) State agency means any office, department, board, commission or institution of the executive, legislative, higher education or judicial branch of state government.

(d) Political subdivision means any office, department, board, commission or institution of the executive, legislative, education, or, public safety, or judicial branch of any city, town, or school district within the state.
R.I. Gen. Laws § 44-18-15.1 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-15.1
§ 44-18-15.1. Promoter and show defined  Duty of promoter to collect tax.
Status: in_force

(a) Promoter means any person who for consideration rents or leases space to any person for the display and sale of tangible personal property, services, or food and drink subject to tax, at a show, or who operates a show.

(b) Show means a flea market, craft show, antique show, coin show, stamp show, comic book show, fair, and any other show of a temporary nature, regardless of whether conducted at the same location for an extended period of time, excluding, however, trade shows sponsored or promoted by an industry, trade, or professional association or society which are open only to industry, trade, professional association, or society related persons and not to the general public.

(c) The promoter of a show is charged with the duty of collecting the sales tax from each out of state person who rents or leases space from the promoter for the display and sale of tangible personal property, services, or food and drink subject to tax at a show.
R.I. Gen. Laws § 44-3-9.2 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-9.2
§ 44-3-9.2. North Smithfield  Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes.
Status: in_force

(a) Except as provided in this section, the town council of the town of North Smithfield may vote to authorize, for a period not to exceed ten (10) years, and subject to the conditions provided in this section, to exempt from payment, in whole or in part, real and personal property used for manufacturing or commercial purposes, or to determine a stabilized amount of taxes to be paid on account of the property, notwithstanding the valuation of the property or the rate of tax; provided, that after public hearings, at least ten (10) days notice of which shall be given in a newspaper having a general circulation in the town, the town council determines that:

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

(i) The willingness of the manufacturing or commercial firm or concern to locate in the town; or

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

(2) Granting of the exemption or stabilization of taxes will inure to the benefit of the town by reason of the willingness of a manufacturing or commercial firm or concern to replace, reconstruct, expand, or remodel existing buildings, facilities, fixtures, machinery, or equipment with modern buildings, facilities, fixtures, machinery, or equipment resulting in an increase in plant or commercial building investment by the firm or concern in the town.

(b) For purposes of this section, real property used for commercial purposes includes any building or structure used for offices or commercial enterprises including without limitation any building or structure used for wholesale, warehouse, distribution, and/or storage businesses, used for service industries, or used for any other commercial business and the land on which the building or structure is situated and not used for residential purposes.

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

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

(e) Notwithstanding any vote and findings by the town council, the property shall be assessed for and shall pay that portion of the tax, if any, assessed by the town of North Smithfield for the purpose of paying the indebtedness of the town and the indebtedness of the state or any political subdivision of the state to the extent assessed upon or apportioned to the town, and the interest on the indebtedness, and for appropriation to any sinking fund of the town, which portion of the tax shall be paid in full, and the taxes so assessed and collected shall be kept in a separate account and used only for that purpose.
R.I. Gen. Laws § 44-3-13.6 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-13.6
§ 44-3-13.6. Jamestown  Exemption of persons 65 years and over.
Status: in_force

(a) The town council of the town of Jamestown may, by ordinance, exempt from valuation for taxation, the real property situated in the town and owned and occupied by any person sixty-five (65) years or over, which exemption is in addition to any and all other exemptions from taxation to which the person may be otherwise entitled.

(b)(1) The town council of the town of Jamestown may, from time to time, by ordinance, make changes in the amount of exemption granted and the rules and regulations as it deems necessary to promote the purpose of this section. The schedule of exemptions is as follows:

(i) Taxpayers with an income of not less than two hundred percent (200%) and not more than two hundred twenty percent (220%) of the federal poverty guideline an exemption of twenty percent (20%) of the assessment cap or the assessed valuation, whichever is less;

(ii) Taxpayers with an income of not less than one hundred and eighty percent (180%) and not more than two hundred percent (200%) of the federal poverty guideline an exemption of thirty percent (30%) of the assessment cap or the assessed valuation, whichever is less;

(iii) Taxpayers with an income of not less than one hundred and sixty percent (160%) and not more than one hundred and eighty percent (180%) of the federal poverty guideline an exemption of forty percent (40%) of the assessment cap or the assessed valuation, whichever is less;

(iv) Taxpayers with an income of not less than one hundred and forty percent (140%) and not more than one hundred and sixty percent (160%) of the federal poverty guideline an exemption of fifty percent (50%) of the assessment cap or the assessed valuation, whichever is less; and

(v) Taxpayers with an income of not more than one hundred and forty percent (140%) of the federal poverty guideline an exemption of sixty percent (60%) of the assessment cap or the assessed valuation, whichever is less.

(2) Notwithstanding anything to the contrary contained in this section, any person receiving an exemption pursuant to chapter 359 of the Public Laws January Session 1984, at the time of the adoption of the ordinance contemplated in this section and whose property is assessed in excess of the assessment cap and who qualifies for an exemption under the terms of any ordinance adopted pursuant to this chapter shall receive an exemption based on the assessment value, not limited by the assessment cap.

(3) For purposes of this section, the income described in subdivision (1) of this subsection is that specified in the federal poverty guideline for one person for all individual owners and that specified for a family of two (2) for all joint owners, including husband and wife. Only one exemption is granted to cotenants, joint tenants, and tenants by the entirety, even though all the cotenants, joint tenants and tenants by the entirety are sixty-five (65) years of age or over and occupy the property. In addition to the requirements of domicile within the town of Jamestown at the time of making application, the applicant must have been a resident of the town for a period of five (5) years ending with the date of assessment for the year for which exemption is claimed; provided, however, that the exemption shall not be allowed in favor of any person unless the individual has presented to the assessor a true and exact account of his or her ratable estate as provided for in §§44-5-15 and 44-5-16 for the year for which exemption is claimed, together with evidence that he or she is entitled to the exemption.

(c) No income-bearing residential property, business or combination of business and residential property, owned and occupied by any person or persons sixty-five (65) years of age or over is entitled to the exemption provided in this section. It is the express purpose of this section to confine the exemption to residential property exclusively used as residential property by the owners of the property. Professional persons who operate and conduct their respective professions from their residences are not entitled to the exemption provided for in this section. The practice of the profession from any residence is deemed, for the purpose of this section, to constitute it income-bearing property.

(d) All exemptions terminate upon the conveyance of the subject property, death of the person excepted, or the moving of the person from the town of Jamestown; also when the subject property is altered as to character and use that the property becomes subject to the provisions of subsection (e) of this section.

(e) When used in this section:

(1) Federal poverty guideline means the poverty guidelines issued each year by the Department of Health and Human Services and published in the federal register.

(2)(i) Income in subsection (b) of this section means annual cash receipts before taxes from all sources except as provided in this section. Income includes money wages and salaries before any deductions; net receipts from non-farm self-employment (receipts from a persons own unincorporated business, professional enterprise, or partnership, after deductions for business expenses); net receipts from farm self-employment (receipts from a farm which one operates as an owner, renter, or sharecropper, after deductions for farm operating expenses); regular payments from social security, railroad retirement, unemployment compensation, strike benefits from union funds, workers compensation, veterans payments, public assistance (including aid to families with dependent children or temporary assistance for needy families, supplemental security income, and non-federally-funded general assistance or general relief money payments), and training stipends; alimony, child support, and military family allotments or other regular support from an absent family member or someone not living in the household; private pensions, government employee pensions (including military retirement pay), and regular insurance or annuity payments; college or university scholarships, grants, fellowships, and assistantships; and dividends, interest, net rental income, net royalties, periodic receipts from estate or trusts, and net gambling or lottery winnings.

(ii) Income does not include the following types of money received; capital gains; any assets drawn down as withdrawals from a bank, the sale of property, a house, or a car; or tax refunds, gifts, loans, lump-sum inheritances, one-time insurance payments, or compensation for injury. Also excluded are non-cash benefits, such as the employer-paid or union-paid portion of health insurance or other employee fringe benefits, food or housing received in lieu of wages, the value of food and fuel produced and consumed on farms, the imputed value of rent from own-occupied non-farm or farm housing, and federal non-cash benefit programs like Medicare, Medicaid, food stamps, school lunches, and housing assistance.

(3) Resident means one legally domiciled within the town of Jamestown for a period of five (5) years ending with the date of assessment for a year for which the exemption is claimed. Mere seasonal or temporary residence within the town, of whatever duration, does not constitute domicile within the town for the purposes of this section. Absence from the town for a period of twelve (12) months is prima facie evidence of abandonment of domicile in the town. The burden of establishing legal domicile within the town is upon the applicant.

(4) Due evidence: No exemption from taxation on the valuation of real property, as provided in this section, is allowed, except upon the written application, which application is on a form prescribed by the assessor. It is the burden of the applicant to prove his or her eligibility for the exemption in this section and the tax assessor may require the applicant to produce supporting information including, but not limited to, federal and/or state income tax returns and birth certificate. If this information is required, the tax assessor shall maintain the confidentiality of the information. The assessor may, at any time, inquire into the right of a claimant to the continuance of an exemption under this section; and, for that purpose, he or she may require the filing of a new application or the submission of any proof that the assessor deems necessary to determine the right of the claimant to continuance of the exemption.

(5) Assessment cap means the sum of one hundred forty-two thousand dollars ($142,000) as the sum may be adjusted from time to time as provided in this section. At any times that the tax assessor updates the assessments for real property in the town, the tax assessor shall adjust the assessment cap by the percentage increase or decrease between the median residential property value based on the aggregate residential property assessments then made under the new revaluation, or statistical updates, and the median residential property value under the previous revaluation, or statistical updates.

(6) Median residential property value means the assessment, which is the midpoint of the frequency distribution of residential property assessments or the assessment above which and below which fifty percent (50%) of the assessments lie.

(f) Nothing contained in this section abrogates or affects the authority conferred upon the assessor by the provisions of §44-3-4.
R.I. Gen. Laws § 44-67-10 — RI Code / Title 44 / Chapter 44-67 / Section 44-67-10
§ 44-67-10. Compassion center records.
Status: in_force

Every compassion center shall:

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

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

(3) Make those records available for inspection upon demand by the tax administrator or his/her authorized agents at reasonable times during regular business hours.
R.I. Gen. Laws § 44-18-12 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-12
§ 44-18-12. Sale price defined.
Status: in_force

(a) Sales price applies to the measure subject to sales tax and means the total amount of consideration, including cash, credit, property, and services, for which personal property or services are sold, leased, or rented, valued in money, whether received in money or otherwise, without any deduction for the following:

(i) The sellers cost of the property sold;

(ii) The cost of materials used, labor or service cost, interest, losses, all costs of transportation to the seller, all taxes imposed on the seller, and any other expense of the seller;

(iii) Charges by the seller for any services necessary to complete the sale, other than delivery and installation charges;

(iv) Delivery charges, as defined in § 44-18-7.1(i);

(v) Credit for any trade-in, as determined by state law; or

(vi) The amount charged for services, as defined in § 44-18-7.3.

(b) Sales price shall not include:

(i) Discounts, including cash, term, or coupons that are not reimbursed by a third party that are allowed by a seller and taken by a purchaser on a sale;

(ii) The amount charged for labor or services rendered in installing or applying the property sold when the charge is separately stated by the retailer to the purchaser; provided that in transactions subject to the provisions of this chapter the retailer shall separately state such charge when requested by the purchaser and, further, the failure to separately state such charge when requested may be restrained in the same manner as other unlawful acts or practices prescribed in chapter 13.1 of title 6.

(iii) Interest, financing, and carrying charges from credit extended on the sale of personal property or services, if the amount is separately stated on the invoice, bill of sale or similar document given to the purchaser; and

(iv) Any taxes legally imposed directly on the consumer that are separately stated on the invoice, bill of sale or similar document given to the purchaser.

(v) Manufacturer rebates allowed on the sale of motor vehicles.

(c) Sales price shall include consideration received by the seller from third parties if:

(i) The seller actually receives consideration from a party other than the purchaser and the consideration is directly related to a price reduction or discount on the sale;

(ii) The seller has an obligation to pass the price reduction or discount through to the purchaser;

(iii) The amount of the consideration attributable to the sale is fixed and determinable by the seller at the time of the sale of the item to the purchaser; and

(iv) One of the following criteria is met:

(A) The purchaser presents a coupon, certificate or other documentation to the seller to claim a price reduction or discount where the coupon, certificate or documentation is authorized, distributed or granted by a third party with the understanding that the third party will reimburse any seller to whom the coupon, certificate or documentation is presented;

(B) The purchaser identifies himself or herself to the seller as a member of a group or organization entitled to a price reduction or discount (a preferred customer card that is available to any patron does not constitute membership in such a group), or

(C) The price reduction or discount is identified as a third party price reduction or discount on the invoice received by the purchaser or on a coupon, certificate or other documentation presented by the purchaser.
R.I. Gen. Laws § 44-27-3 — RI Code / Title 44 / Chapter 44-27 / Section 44-27-3
§ 44-27-3. Classification of farmland or dairy farmland.
Status: in_force

(a) An owner of land may file a written application with the director of environmental management, for its designation by the director as farmland or as dairy farmland. When the application is made and after a filing fee of ten dollars ($10.00) is paid, the director shall examine the land and, if the director determines that it is farmland or dairy farmland, the director shall issue a certificate in his or her office, furnish a copy to the owner of the land, and file one copy in the office of the assessor of the city or town in which the land is located.

(b) When requested to do so by the assessor or whenever the director deems it necessary, the director of environmental management shall re-examine land designated by the director as farmland or as dairy farmland. If the director finds that this land is no longer farmland or dairy farmland, the director shall send a notice to the landowner that the landowner has thirty (30) days either to bring the land into compliance or to request a formal hearing before the director. If after the thirty (30) days or after the hearing, the director confirms that the land is no longer farmland or dairy farmland, the director shall issue a certificate canceling his or her designation of the land as farmland or dairy farmland, and shall furnish one copy to the owner and file one in the office of the assessor. Loss of designation by action of the director of environmental management makes the land subject to the land use change tax provided for in § 44-5-39.

(c)(1) An owner of land designated as farmland or dairy farmland by the director of environmental management may apply for its classification as farmland or dairy farmland on any assessment list of the city or town where it is located by filing a written application for that classification with the assessor of the city or town not earlier than thirty (30) days before nor later than thirty (30) days after the date of assessment, except that in years of revaluation not later than thirty (30) days after written notice of revaluation or in its absence after receipt of the tax bill, and if the director has not cancelled his or her designation of that land as farmland or dairy farmland as of a date at or prior to the date of the assessment, the assessor shall classify the land as farmland or dairy farmland and include it as farmland or dairy farmland on the assessment list.

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

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

(d) Application to the director of environmental management for designation as farmland or dairy farmland shall be made upon a form prescribed by the director and shall present a description of the land and any other information that he or she may require to aid the director in determining whether the land qualifies for that designation. An application to an assessor for classification of land as farmland or dairy farmland shall be made upon a form prescribed by the assessor and shall present a description of the land and the date of issuance by the director of environmental management of his or her certificate designating it as farmland or dairy farmland.

(e) Failure to file an application for classification of farmland or dairy farmland within the time limit prescribed in subsection (c) of this section and in the manner and form prescribed in subsection (d) of this section shall be construed as a waiver of the right to that classification on the assessment list.

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

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

(2) The board of assessment review, or city or town council, shall render a decision within forty-five (45) days of the date of filing the appeal. Decisions of the board of assessment review, or city or town council, may be appealed to the superior court pursuant to § 44-27-6.
R.I. Gen. Laws § 44-21-6 — RI Code / Title 44 / Chapter 44-21 / Section 44-21-6
§ 44-21-6. Accounts rendered by auctioneers.
Status: in_force

(a) Every auctioneer shall by January 31, and July 31, as of December 31 and June 30, render a just and true account, in writing, subscribed by the auctioneer, to the general treasurer of all property subject to duty sold by the auctioneer, the amount of each days sale and the date of the sale.

(b) The treasury, at reasonable times and upon reasonable notice, may examine the records of any licensee to determine whether the person has complied with the account.

(c) The treasury may file a request with the director of business regulations to deny, suspend, or revoke the license of any licensee for not rendering the account.
R.I. Gen. Laws § 44-5-60.1 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-60.1
§ 44-5-60.1. Johnston  Homestead exemptions.
Status: in_force

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

(b) In the event property granted an exemption under this section is sold or transferred during the year for which the exemption is claimed, the mayor of the town of Johnston, upon approval of the town council, may provide for a proration of the homestead exemption in cases where title to property passes from those not entitled to claim an exemption to those who are entitled to claim an exemption. Provided, that there shall be a homestead exemption for owner-occupied residential and commercial mixed-use (class 5) real estate in an amount not to exceed ten percent (10%) of the assessed value.
R.I. Gen. Laws § 44-18-40.1 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-40.1
§ 44-18-40.1. Exemption for certain energy products.
Status: in_force

Notwithstanding any provision of the general laws to the contrary, the gross receipts from the sale, storage, use or other consumption of electricity, steam and thermal energy which is produced, transmitted and/or sold by the Rhode Island economic development corporation are exempt from the taxes imposed by this chapter.
R.I. Gen. Laws § 44-58-1 — RI Code / Title 44 / Chapter 44-58 / Section 44-58-1
§ 44-58-1. Short title.
Status: in_force

This chapter may be cited as the Streamlined Sales Tax System for the 21st Century Act.
R.I. Gen. Laws § 44-14-10 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-10
§ 44-14-10. Net income defined.
Status: in_force

Net income means gross income as defined in §§ 44-14-11 and 44-14-12 minus the deductions allowed in §§ 44-14-13, 44-14-14, 44-14-14.1, 44-14-14.2, 44-14-14.3, 44-14-14.4, and 44-14-14.5.
R.I. Gen. Laws § 44-18-32 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-32
§ 44-18-32. Sales to federal contractors.
Status: in_force

The sales tax imposed by this chapter applies to the gross receipts from the sale of any tangible personal property to contractors purchasing property either as the agents of the United States or for their own account and subsequent resale to the United States for use in the performance of contracts with the United States for the construction of improvements on or to real property, except insofar as the imposition of a sales tax would violate the provisions of the Constitution of the United States.
R.I. Gen. Laws § 44-46-3 — RI Code / Title 44 / Chapter 44-46 / Section 44-46-3
§ 44-46-3. Credits.
Status: in_force

An employer shall be allowed a credit as provided in § 44-46-1 up to a maximum credit of three hundred dollars ($300) against taxes otherwise due under provisions of chapters 11, 13, 14, 15, 17 and 30 of this title per paid employee. The employee must remain in the employ of the business for a minimum period of thirteen (13) consecutive weeks, and a minimum of four hundred and fifty-five (455) hours of paid employment before the employer can become eligible for the income credit. The credit shall not reduce the tax under chapter 11 of this title to less than one hundred dollars ($100). The credit is not refundable. Any amount of credit not deductible in that taxable year may not be carried over to the following year. In the event that the employer is a partnership, joint venture or small business corporation, the credit shall be divided in the same manner as income. This credit may not be applied against the tax until all other credits available to this taxpayer for the taxable year have been applied.
R.I. Gen. Laws § 44-3-15.2 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-15.2
§ 44-3-15.2. Bristol  Persons who are totally disabled.
Status: in_force

(a) Notwithstanding the provisions of § 44-3-15, the town council of Bristol may, by ordinance, exempt from taxation the real property in the town, owned and occupied by any resident who is one hundred percent (100%) disabled and unable to work as of the date of assessment. The applicant must be determined by the Social Security Administration or Veterans Administration to be totally disabled; the applicant must be under the age of sixty-five (65) years as of the date of assessment; and the applicant must have a gross household income of less than eighteen thousand dollars ($18,000) per year. The income guidelines shall pertain to income of every nature and description and shall be deemed to include the aggregate gross income of the applicant and all other persons, over the age of twenty-one (21) years, residing with him or her. The exemption applies only to single-family dwellings in which the person who is disabled resides. The exemption shall not be allowed unless the person entitled to it shall have presented to the assessor, on or before the last day on which sworn statements may be filed with the assessor for the year for which the exemption is claimed, due evidence that he or she is entitled, which evidence must be resubmitted annually for each year which the applicant desires the exemption to continue.

(b) Upon attaining the age of sixty-five (65) years, the person who is totally disabled is no longer entitled to the exemption provided for in this section. The exemption provided for in this section shall be in addition to any other exemption provided by law, excepting the veterans one hundred percent (100%) disabled exemption provided for in § 44-3-4(c).
R.I. Gen. Laws § 44-5-45 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-45
§ 44-5-45. Severability of §§ 44-5-43  44-5-45.
Status: in_force

The invalidity of any section or sections or parts of any section or sections shall not affect the validity of the remainder of §§ 44-5-43  44-5-45.
R.I. Gen. Laws § 44-35-6 — RI Code / Title 44 / Chapter 44-35 / Section 44-35-6
§ 44-35-6. Publication of property tax rates.
Status: in_force

At least ten (10) calendar days prior to the hearing for the purpose of adopting the town or city budget, the chief elected official in each town or city shall cause to be published a notice indicating the towns or citys intent to consider adopting a property tax levy. This notice shall be published in a newspaper of general circulation in the town or city. However, this notice may not be placed in that portion of the newspaper where legal notices and classified advertisements appear. This notice shall constitute notice of public hearing which may coincide with the hearing on the proposed budget and shall be by and in the following form:
R.I. Gen. Laws § 44-19-18 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-18
§ 44-19-18. Appeals.
Status: in_force

Appeals from administrative orders or decisions made pursuant to any provisions of this chapter are to the sixth (6th) division district court pursuant to chapter 8 of title 8. The taxpayers right to appeal under this chapter is 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 § 44-20-20 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-20
§ 44-20-20. Use of metering machine in lieu of stamps.
Status: in_force

The tax administrator, if he or she determines that it is practicable to stamp by impression packages of cigarettes by means of a metering machine, may, in lieu of selling stamps under the provisions of § 44-20-19, authorize any licensed distributor to use any metering machine approved by the administrator; provided, that such meter impressions shall contain a number or mark, legible at the point of sale, that is unique to the particular distributor; and provided, further, that the metering machine shall be sealed by the administrator before being used and shall be used in accordance with regulations prescribed by the administrator. The administrator shall keep records of which distributor is assigned which meter impression number. Any licensed distributor authorized by the tax administrator to affix stamps to packages by means of a metering machine shall make a prepayment, allowing for the discount, if any, provided for in § 44-20-19, covering the amount of tax for which his or her meter register is set, or in the discretion of the tax administrator file with the tax administrator a bond in an amount and with a surety as the tax administrator may determine, conditioned upon the payment of the tax upon stamped cigarettes. The bond shall be in full force and effect for a period of one year and a day after the expiration of the bond, unless a certificate is issued by the tax administrator to the effect that all taxes due to the state have been paid. The tax administrator shall cause each metering machine approved by the tax administrator to be read and inspected at least once a month and, unless being used on a prepayment basis, shall determine at the time of each inspection the amount of tax due from the distributor using the machine after allowing for the discount, if any, provided for in § 44-20-19, which tax is due and payable upon demand of the tax administrator or his or her authorized agent.
R.I. Gen. Laws § 44-5-55 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-55
§ 44-5-55. Burrillville  Property tax classification  Procedures for adopting  Tax levy determination.
Status: in_force

The assessor shall provide to the town council of Burrillville a list containing the full and fair cash valuation of each property class, and the town council shall annually determine the percentages of the tax levy to be apportioned each class of property and shall annually apply tax rates sufficient to produce the proportion of the total tax levy.
R.I. Gen. Laws § 44-19-9 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-9
§ 44-19-9. Advertisement as to assumption of tax by retailer.
Status: in_force

It is unlawful for any retailer to advertise or hold out or state to the public or to any customer, directly or indirectly, that the sales or use tax or any part of the tax will be assumed or absorbed by the retailer or that it will not be added to the selling price of the property sold or upon the rental charged for living quarters in hotels, rooming houses, or tourist camps or that, if added, the tax or any part of the tax will be refunded.
R.I. Gen. Laws § 44-18-12.1 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-12.1
§ 44-18-12.1. Additional measure subject to tax.
Status: in_force

Also included in the measure subject to tax under this chapter is the total amount charged for the furnishing or distributing of electricity, natural gas, artificial gas, steam, refrigeration, water, telecommunications, telegraph, cable, and radio message service, community antenna television, subscription television, and cable television service; provided, that the measure of tax in regard to telecommunications service is the total consideration received for the service as defined in § 44-18-7(9); provided, that in order to prevent multistate taxation of all telecommunications service, any taxpayer is allowed a credit or refund of sales tax upon presenting proof that a tax has been paid to another state to which the tax is properly due for the identical service taxed under this chapter. Furthermore, included in the measure of tax is the total amount charged for the rental of living quarters in any hotel, rooming house, or tourist camp.
R.I. Gen. Laws § 44-31-1 — RI Code / Title 44 / Chapter 44-31 / Section 44-31-1
§ 44-31-1. Investment tax credit.
Status: in_force

(a) A taxpayer shall be allowed a credit, to be computed as provided in this chapter, against the tax imposed by chapters 11, 14, 17, and 30 of this title. The amount of the credit shall be two percent (2%) of the cost or other basis for federal income tax purposes of tangible personal property and other tangible property, including buildings and structural components of buildings, described in subsection (b) of this section, acquired, constructed, reconstructed, or erected after December 31, 1973. Provided, that the amount of the credit shall be four percent (4%) of the: (i) cost or other basis for federal income tax purposes of tangible personal property and other tangible property, including buildings and structural components of buildings, described in subdivision (b)(1) of this section, acquired, constructed, reconstructed or erected after December 31, 1993; and (ii) qualified amounts for leased assets of tangible personal property and other tangible property described in subdivision (b)(1) of this section, acquired, constructed, reconstructed, or erected after January 1, 1998, and the amount of the credit shall be ten percent (10%) of the cost or other basis for federal income tax purposes, and the qualified amounts for leased assets, of tangible personal property and other tangible property described in subdivision (b)(3) of this section, acquired, constructed, reconstructed, or erected after January 1, 1998, and with respect to buildings and structural components which are acquired, constructed, reconstructed or erected after July 1, 2001, as described in subdivision (b)(3) of this section.

(b)(1) A credit shall be allowed under this section with respect to tangible personal property and other tangible property, including buildings and structural components of buildings, which are depreciable pursuant to 26 U.S.C. § 167, have a useful life of four (4) years or more, are acquired by purchase as defined in 26 U.S.C. § 179(d) or are acquired by lease as prescribed in paragraph (3)(iv) of this subsection, have a situs in this state and are principally used by the taxpayer in the production of goods by manufacturing, process, or assembling. The credit shall be allowable in the year the property is first placed in service by the taxpayer, which is the year in which, under the taxpayers depreciation practice, the period for depreciation with respect to the property begins, or the year in which the property is placed in a condition or state of readiness and availability for a specifically assigned function, whichever is earlier. For purposes of this paragraph, manufacturing means the process of working raw materials into wares suitable for use or which gives new shapes, new quality or new combinations to matter that already has gone through some artificial process by the use of machinery, tools, appliances, and other similar equipment. Property used in the production of goods includes machinery, equipment, or other tangible property which is principally used in the repair and service of other machinery, equipment, or other tangible property used principally in the production of goods and includes all facilities used in the production operation, including storage of material to be used in production and of the products that are produced.

(2) Within the meaning of subdivision (1) of this subsection, the term manufacturing means the activities of a manufacturer as defined in § 44-3-3(20)(iii) and (iv).

(3)(i) A credit shall be allowed under this section with respect to tangible personal property and other tangible property, (excluding motor vehicles, furniture, buildings and structural components of buildings, except as provided in this section), which are depreciable pursuant to 26 U.S.C. § 167, have a useful life of four (4) years or more, are acquired by purchase as defined in 26 U.S.C. § 179(d) or acquired by lease as prescribed in paragraph (iv) of this subdivision, have a situs in this state and to the extent the property is used by a qualified taxpayer, as that term is defined in paragraph (v) of this subdivision, in any of the businesses described in major groups 20 through 39, 50 and 51, 60 through 67, 73, 76, 80 through 82, 87 and 89 in the standard industrial classification manual prepared by the technical committee on industrial classification, office of the statistical standards, executive office of the president, United States Bureau of the Budget, as revised from time to time (SIC Code) and/or any of the businesses described in the three (3) digit SIC Code 781.

(ii) A credit shall be allowed under this section with respect to buildings and structural components that are acquired, constructed, reconstructed, or erected after July 1, 2001, which are depreciable pursuant to 26 U.S.C. § 167, have a useful life of four (4) years or more, are acquired by purchase as defined in 26 U.S.C. § 179(d) or acquired by lease for a term of twenty (20) years or more, excluding renewal periods, have a situs in this state and to the extent the property is used by a high performance manufacturer. The term high performance manufacturer means a taxpayer: (A) engaged in any of the businesses described in the major groups 28, 30, 34, to 36, and 38 of the SIC Codes, (B) that pays its full-time equivalent employees a median annual wage above the average annual wage paid by all taxpayers in the state which share the same two-digit SIC Code, unless the high performance manufacturer is the only high performance manufacturer in the state conducting business in that two-digit SIC Code, in which case this requirement shall not apply, and (C)(I) whose expenses for training or retraining its employees exceeds two percent (2%) of its total payroll costs, or (II) that pays its full-time equivalent employees a median annual wage equal to or greater than one hundred twenty-five percent (125%) of the average annual wage paid in this state by employers to employees, or (III) that pays its full-time equivalent employees classified as production workers by the Rhode Island department of labor and training an average annual wage above the average annual wage paid to the production workers of all taxpayers in the state which share the same two-digit SIC Code.

(iii) To the extent allowable, the credit allowed under this section is allowed for computers, software and telecommunications hardware used by a taxpayer even if the property has a useful life of less than four (4) years;

(iv) The credit for property acquired by lease is based on the fair market value of the property at the inception of the lease times the portion of the depreciable life of the property represented by the term of the lease, excluding renewal options. The credit described in this subdivision for high performance manufacturers that lease buildings and their structural components for a term of twenty (20) years or more, excluding renewal periods, shall be calculated in the same manner as for property acquired by purchase; and

(v) For purposes of this subsection, a qualified taxpayer means a taxpayer in any of the businesses described in major groups 20 through 39, 50 and 51, 60 through 67, 73, 76, 80 through 82, 87 and 89 of the SIC Code, and/or any of the businesses described in the three (3) digit SIC Code 781, and which meet the following criteria:

(A) The median annual wage paid to a qualified taxpayers full-time equivalent employees must be above the average annual wage paid by all taxpayers in the state which share the same two-digit SIC Code, unless that qualified taxpayer is the only qualified taxpayer in the state conducting business in that two-digit SIC Code, in which case this requirement does not apply; and

(B) With respect to major groups 50 and 51, 60 through 67, 73, 76, 80 through 82, 87 and 89 and/or the three (3) digit SIC Code 781(except for those qualified taxpayers whose businesses are described in any of the four (4) digit SIC Codes 7371, 7372 and 7373) only:

(I) More than one-half (Â½) of its gross revenues are a result of sales to customers outside of the state; or

(II) More than one-half (Â½) of its gross revenues are a result of sales to the federal government; or

(III) More than one-half (Â½) of its gross revenues are a result of a combination of sales described in items (I) and (II) of this subparagraph.

(4) For purposes of this section, sales to customers outside the state means sales to individuals, businesses and other entities, as well as divisions and/or branches of businesses and other entities, residing or located outside of the state. The requirement of subparagraph (v)(A) of this subdivision does not apply to any qualified taxpayer: (i) whose expenses for training or retraining its employees exceeds two percent (2%) of these qualified taxpayers total payroll costs; or (ii) whose median annual wage paid to its full-time equivalent employees is equal to or greater than one hundred twenty-five percent (125%) of the average annual wage paid in this state by employers to employees; or (iii), with respect to major groups 20 through 39 only, the average annual wage paid to these qualified taxpayers full-time equivalent employees, classified as production workers by the Rhode Island department of labor and training, is above the average annual wage paid to the production workers of all these taxpayers in the state which share the same two-digit SIC Code. At the election of a taxpayer, which is made at any time and in any manner that may be determined by the tax administrator, the taxpayers ability in a particular fiscal year to qualify as a qualified taxpayer may be based on the expenses and gross receipts of the taxpayer for either the prior fiscal year or the immediately proceeding fiscal year rather than on the expenses and gross receipts for that fiscal year. For purposes of this chapter, the director of the Rhode Island human resource investment council shall certify as to legitimate training and retraining expenses in accordance with the guidelines established in chapter 64.6 of title 42, and any rules and regulations promulgated under this chapter. For purposes of this subsection, a full-time equivalent employee means an employee who works a minimum of thirty (30) hours per week within the state or two (2) part-time employees who together work a minimum of thirty (30) hours per week within the state. For purposes of this subsection, the director of the Rhode Island department of labor and training, upon receipt of an application from a qualified taxpayer, shall certify whether this qualified taxpayer meets the requirement in subparagraph (v)(A) of this subdivision or is exempt from this requirement because the median annual wage it pays its full-time equivalent employees is equal to or greater than one hundred twenty-five (125%) percent of the average annual wage paid in this state by employers to employees or, with respect to major groups 20 through 39 only, the average annual wage paid to this qualified taxpayers full-time equivalent employees, classified as production workers by the Rhode Island department of labor and training, is above the average annual wage paid to the production workers of all these taxpayers in the state which share the same two-digit SIC Code. The director of the Rhode Island department of labor and training shall promulgate rules and regulations as required for the implementation of this requirement.

(5) To the extent otherwise allowable, the credit provided by paragraphs (3)(i) and (ii) of this subsection are also allowed for the property having a situs in Rhode Island and used, however acquired, by a property and casualty insurance company.

(c) Subject to the provisions of subdivision (b)(3) of this section, a taxpayer is not allowed a credit under subsection (a) of this section with respect to tangible personal property and other tangible property, including buildings and structural components of buildings, which it leases to any other person or corporation and is not allowed a credit under subsection (a) of this section with respect to buildings and structural components of buildings it leases from any other person or corporation. For the purposes of the preceding sentence, any contract or agreement to lease or rent or for a license to use the property is considered a lease, unless a contract or agreement is treated for federal income tax purposes as an installment purchase rather than a lease.

(d) The credit allowed under this section for any taxable year does not reduce the tax due for the year by more than fifty percent (50%) of the tax liability that would be payable, and further in the case of corporations, to less than the minimum tax as prescribed in § 44-11-2(e); provided, that in the case of the credit allowed to high performance manufacturers under subdivision (b)(3) of this section, the fifty percent (50%) limitation shall not apply. 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 deductible in the taxable year may be carried over to the following year or years (not to exceed seven (7) years) and may be deducted from the taxpayers tax for the year or years.

(e) At the option of the taxpayer, air or water pollution control facilities which qualify for elective amortization deduction may be treated as property principally used by the taxpayer in the production of goods by manufacturing, processing, or assembling; provided, that if the property qualifies under subsection (b) of this section, in which event, an amortization deduction is not allowed.

(f) With respect to property which is disposed of or ceases to be in qualified use prior to the end of the taxable year in which the credit is to be taken, the amount of the credit shall be that portion of the credit provided for in subsection (a) of this section, which represents the ratio which the months of qualified use bear to the months of useful life. If property on which credit has been taken is disposed of or ceases to be in qualified use prior to the end of its useful life, the difference between the credit taken and the credit allowed for actual use must be added back in the year of disposition. If this property is disposed of or ceases to be in qualified use after it has been in qualified use for more than twelve (12) consecutive years, it is not necessary to add back the credit as provided in this subsection. A credit allowed to a qualified taxpayer is not recaptured merely because the taxpayer subsequently fails to retain the classification as a qualified taxpayer. The amount of credit allowed for actual use shall be determined by multiplying the original credit by the ratio, which the months of qualified use bear to the months of useful life. For purposes of this subsection, useful life of property is the same as the taxpayer (or in the case of property acquired by lease, the owner of the property) uses for depreciation purposes when computing his or her federal income tax liability. Comparable rules are used in the case of property acquired by lease to determine the amount of credit, if any, that will be recaptured if the lease terminates prematurely or if the property covered by the lease otherwise fails to be in qualified use.

(g) The credit allowed under this section is only allowed against the tax of that corporation included in a consolidated return that qualifies for the credit and not against the tax of other corporations that may join in the filing of a consolidated tax return.
R.I. Gen. Laws § 44-33-4 — RI Code / Title 44 / Chapter 44-33 / Section 44-33-4
§ 44-33-4. Claim is personal.
Status: in_force

The right to file a claim under this chapter is personal to the claimant and shall not survive his or her death, but the right may be exercised on behalf of a claimant by his or her legal guardian or attorney-in-fact. If a claimant dies after having filed a timely claim, the amount of the claim is disbursed to another member of the household as determined by the tax administrator. If the claimant was the only member of his or her household, the claim may be paid to his or her executor or administrator, but if neither is appointed and qualified within two (2) years of the filing of the claim, the amount of the claim shall escheat to the state.
R.I. Gen. Laws § 44-13-20 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-20
§ 44-13-20. Power to summon witnesses.
Status: in_force

The tax administrator may summon any corporation, or officer, agent, or employee of the corporation, or any other person to appear before the tax administrator and produce records and documents at a time and place named in the summons and to give testimony and to answer interrogatories, under oath, respecting any matter which the tax administrator deems pertinent or material to the administration of this chapter.
R.I. Gen. Laws § 44-47-3 — RI Code / Title 44 / Chapter 44-47 / Section 44-47-3
§ 44-47-3. Limitation on credit  Carry over.
Status: in_force

(a) A taxpayer shall be allowed a credit as provided in § 44-47-1(a)(2), (3) or (4) up to a maximum total credit of thirty thousand dollars ($30,000). The credit shall not reduce the tax due for that year to less than one hundred dollars ($100). If the amount of credit allowable under § 44-47-1(a)(2), (3) or (4) for any taxable year reduces the tax to one hundred dollars ($100), the balance of the credit may be claimed against the tax imposed for the next five (5) consecutive taxable years; provided, that any balance of credit may not be claimed for any succeeding taxable year in which the taxpayers child day care facility is operated for purposes of child day care for less than six (6) months. In no event shall the total credit amount exceed thirty thousand dollars ($30,000).

(b) A taxpayer shall be allowed a credit as provided in § 44-47-1(a)(1) up to a maximum annual credit of thirty thousand dollars ($30,000). That credit shall not reduce the tax due for any taxable year to less than one hundred dollars ($100). If the amount of credit allowable under § 44-47-1(a)(1) reduces the tax to one hundred dollars ($100), the balance of the credit may not be carried over to any subsequent taxable year.
R.I. Gen. Laws § 44-11-11 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-11
§ 44-11-11. Net income defined.
Status: in_force

(a)(1) Net income means, for any taxable year and for any corporate taxpayer, the taxable income of the taxpayer for that taxable year under the laws of the United States, plus:

(i) Any interest not included in the taxable income;

(ii) Any specific exemptions;

(iii) The tax imposed by this chapter;

(iv) For any taxable year beginning on or after January 1, 2020, the amount of any Paycheck Protection Program loan forgiven for federal income tax purposes as authorized by the Coronavirus Aid, Relief, and Economic Security Act and/or the Consolidated Appropriations Act, 2021 and/or any other subsequent federal stimulus relief packages enacted by law, to the extent that the amount of the loan forgiven exceeds $250,000; and minus:

(v) Interest on obligations of the United States or its possessions, and other interest exempt from taxation by this state;

(vi) The federal net operating loss deduction;

(vii) For any taxable year beginning on or after January 1, 2025, in the case of a taxpayer that is licensed in accordance with chapters 28.6 and/or 28.11 of title 21, the amount equal to any expenditure that is eligible to be claimed as a federal income tax deduction but is disallowed under 26 U.S.C. § 280E; and

(viii) For the taxable year beginning on or before January 1, 2025, the amount of any income, deduction, or allowance that would be subject to federal income tax but for the Congressional enactment of the One Big Beautiful Bill Act or any other similar Congressional enactment. The enactment of the One Big Beautiful Bill Act or any other similar Congressional enactment and any Internal Revenue Service changes to forms, regulations, and/or processing which go into effect during the current tax year or within six (6) months of the beginning of the next tax year shall be deemed grounds for the promulgation of emergency rules and regulations under § 42-35-2.10 to effectuate the purpose of preserving the Rhode Island tax base under Rhode Island law with respect to the One Big Beautiful Bill Act or any other similar Congressional enactment.

(2) All binding federal elections made by or on behalf of the taxpayer applicable either directly or indirectly to the determination of taxable income shall be binding on the taxpayer except where this chapter or its attendant regulations specifically modify or provide otherwise. Rhode Island taxable income shall not include the gross-up of dividends required by the federal Internal Revenue Code to be taken into taxable income in connection with the taxpayers election of the foreign tax credit.

(b) A net operating loss deduction shall be allowed, which shall be the same as the net operating loss deduction allowed under 26 U.S.C. § 172, except that:

(1) Any net operating loss included in determining the deduction shall be adjusted to reflect the inclusions and exclusions from entire net income required by subsection (a) of this section and § 44-11-11.1;

(2) The deduction shall not include any net operating loss sustained during any taxable year in which the taxpayer was not subject to the tax imposed by this chapter; and

(3) Limitation on 26 U.S.C. § 172 deduction.

(i) The deduction shall not exceed the deduction for the taxable year allowable under 26 U.S.C. § 172; provided, that the deduction for a taxable year may not be carried back to any other taxable year for Rhode Island purposes but shall only be allowable on a carry forward basis for the five (5) succeeding taxable years; and

(ii) For any taxable year beginning on or after January 1, 2025, the deduction shall not exceed the deduction for the taxable year allowable under 26 U.S.C. § 172; provided that, the deduction for a taxable year may not be carried back to any other taxable year for Rhode Island purposes, but shall only be allowable on a carry forward basis for the twenty (20) succeeding taxable years.

(c) Domestic international sales corporations (referred to as DISCs), for the purposes of this chapter, will be treated as they are under federal income tax law and shall not pay the amount of the tax computed under § 44-11-2(a). Any income to shareholders of DISCs is to be treated in the same manner as it is treated under federal income tax law as it exists on December 31, 1984.

(d) A corporation that qualifies as a foreign sales corporation (FSC) under the provisions of subchapter N, 26 U.S.C. § 861 et seq., and that has in effect for the entire taxable year a valid election under federal law to be treated as a FSC, shall not pay the amount of the tax computed under § 44-11-2(a). Any income to shareholders of FSCs is to be treated in the same manner as it is treated under federal income tax law as it exists on January 1, 1985.

(e) For purposes of a corporations state tax liability, any deduction to income allowable under 26 U.S.C. § 1400Z-2(c) may be claimed in the case of any investment held by the taxpayer for at least seven years. The division of taxation shall promulgate, in its discretion, rules and regulations relative to the accelerated application of deductions under 26 U.S.C. § 1400Z-2(c).
R.I. Gen. Laws § 44-9-47 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-47
§ 44-9-47. Definitions.
Status: in_force

As used in §§ 44-9-47  44-9-53, unless the context requires otherwise:

(1) Goods means goods as defined in § 6A-9-102(a)(44).

(2) Lien means the lien to secure the payment of personal property taxes described in § 44-9-48.

(3) Municipality means any town or city of the state.

(4) Proceeds means proceeds as defined in § 6A-9-102(a)(64).

(5) Purchase money security interest means purchase money security interest as defined in § 6A-9-103.

(6) Secured party means a municipality.

(7) Tax collector means the person receiving the tax list of a municipality and the warrant to collect the tax list.

(8) Taxpayer means a person with respect to whom personal property taxes have been levied by a municipality.
R.I. Gen. Laws § 44-19-5 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-5
§ 44-19-5. Suspension or revocation of permit  New permit.
Status: in_force

Whenever any person fails to comply with any provision of this chapter or chapter 18 of this title, the tax administrator upon a hearing, after giving the person at least five (5) days notice, in writing, specifying the time and place of the hearing and requiring the person to show cause why his or her permit or permits should not be revoked, may revoke or suspend any one or more of the permits held by the person. The notice may be served personally or by mail. The tax administrator shall not issue a new permit after the revocation of a permit unless the tax administrator is satisfied that the former holder of the permit will comply with the provisions of this chapter and chapter 18 of this title; and in this case the tax administrator may require the filing of a bond with surety or the deposit of a security as the tax administrator deems necessary to assure compliance with those chapters.
R.I. Gen. Laws § 44-14-36 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-36
§ 44-14-36. 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 § 44-9-25.2 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-25.2
§ 44-9-25.2. Foreclosure of the rights of redemption on account of constructive abandonment by a city or town.
Status: in_force

(a) Notwithstanding the provisions of § 44-9-25, following a sale or taking of land for taxes, whenever the city or town holds the acquired title, the city or town may at any time foreclose all rights of redemption upon a finding by the superior court of constructive abandonment.

(b) If the inspector of buildings determines that the buildings or unimproved land are abandoned property he or she shall notify the record owner, and, if appropriate, the mortgagee or lessee, of his or her finding. The notice shall include a statement that the inspection was conducted at the request of the local treasurer and that the failure of the record owner, or other interested party, to correct the conditions described in the notice within thirty (30) days of receipt or publication of the notice will result in proceedings to foreclose the record owners right of redemption. The notice may be served in the manner required by law for the service in civil cases or may be published. The inspector of buildings shall also, at the time of service or publication, post a copy of the notice in two (2) or more convenient public places.

(c) If at the expiration of the thirty (30) day period, the inspector of buildings is of the opinion that action has not been initiated to correct the condition described in the notice, he or she shall immediately notify the local treasurer in writing under penalties of perjury, that the buildings on the land or the unimproved land itself have been found to be abandoned property. The written notice shall include the facts and circumstances which formed the basis of his or her findings, and a copy of the notice served on the record owner, or if service was by publication, an account of the steps taken to locate the record owner and a copy of the published notice as well as information appearing in the records of the assessors and of the collector and tending to establish the validity of tax title on the land.

(d) If the treasurer is of the opinion that the facts and circumstances as found by the inspector of buildings are sufficient to establish that the buildings on the land or the unimproved land taken or purchased are abandoned property and that the facts essential to the validity of the tax title on the land have been adequately established, he or she shall make an affidavit of that finding which shall be recorded in the registry of deeds for the district where the land lies. The treasurer shall incorporate in his or her affidavit the statements of the inspector of buildings and the treasurer, or portions of the statements he or she finds pertinent, and when recorded, shall be prima facie evidence of those facts.

(e) The treasurer shall make an affidavit and shall bring a petition in the superior court pursuant to § 45-9-25 for the foreclosure of all rights of redemption of the land. The petition shall include a description of the land to which it applies, with its assessed valuation, the source of title giving reference to the place, book and page of record, and other facts as may be necessary for the information of the court. A finding of constructive abandonment will be made in a situation where the owner of a property has manifested constructive abandonment with some act or failure to act. In determining whether an owner has constructively abandoned a property, the court shall consider the following:

(1) Whether or not the property is vacant;

(2) Whether or not housing and building code violations have not been addressed;

(3) Whether or not the grounds are maintained;

(4) Whether or not the buildings interior is sound;

(5) Whether or not any vandalism or damage to the building has not been repaired;

(6) Whether or not dumping regularly occurs on the property;

(7) Whether or not the property is regularly maintained (i.e. grass, litter control, etc.); and

(8) The length of time any of the above conditions have existed.

(f) Actions brought under this section to foreclose the right of redemption on account of constructive 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 § 44-29-2 — RI Code / Title 44 / Chapter 44-29 / Section 44-29-2
§ 44-29-2. Imposition of tax.
Status: in_force

There is levied and assessed a tax on admissions to any racing event in this state which is at the rate of one cent ($.01) for each five cents ($.05) or major fraction of the admission. This tax shall be collected by the seller of any admission at the time of the sale and shall be paid over in accordance with the following sections.