R.I. Gen. Laws § 44-5-13.21 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.21
§ 44-5-13.21. Burrillville  Deferment of taxes for persons claiming an exemption pursuant to § 44-3-3(16).
Status: in_force

(a) Notwithstanding the provisions of chapter 3 of title 44 or any other provision of the general or public laws to the contrary, the town council of the town of Burrillville is authorized to provide, by ordinance, that the payment of taxes by any resident of the town claiming an exemption pursuant to the provisions of § 44-3-3(16) may be deferred in whole or in part for a period of five (5) years, and will constitute a lien on the property during the five (5) year period. If the property is transferred in any manner, including but not limited to gift, inheritance, or deed or if the property is refinanced, all taxes accrued to that date are immediately due and payable.

(b) In the event that the property upon which the taxes have been deferred has not been transferred or refinanced as set forth in subsection (a) of this section at the expiration of the fifth year of deferment, the tax bill that has been deferred for five (5) years is automatically abated and the records of the tax collector shall reflect the abatement.

(c) The town council of the town of Burrillville is authorized to enact, by ordinance, eligibility criteria to grant deferments in whole or in part for persons claiming an exemption pursuant to § 44-3-3(16).

(d) Any person claiming the deferment aggrieved by an adverse decision of the assessor shall appeal the decision to the local board of tax review, and thereafter according to the provisions of § 44-5-26.
R.I. Gen. Laws § 44-5-13.22 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.22
§ 44-5-13.22. Scituate  Assessment and taxation of new real estate construction.
Status: in_force

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

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

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

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

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

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

(g) This section applies only to taxes levied and property assessed in the town of Scituate.
R.I. Gen. Laws § 44-18-16 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-16
§ 44-18-16. Tangible property defined.
Status: in_force

Tangible personal property means personal property which may be seen, weighed, measured, felt, or touched, or which is in any other manner perceptible to the senses. Tangible personal property includes electricity, water, gas, steam, and prewritten computer software.
R.I. Gen. Laws § 44-27-10.1 — RI Code / Title 44 / Chapter 44-27 / Section 44-27-10.1
§ 44-27-10.1. Land withdrawn from classification for commercial renewable-energy production  Effect on obligation and the land use change tax.
Status: in_force

(a) Farmlands classified in the farm, forest, or open-space program in this chapter shall not be subject to a land use change tax if the landowner converts no more than twenty percent (20%) of the total acreage of land that is actively devoted to agricultural or horticultural use to install a renewable energy system. Any acreage used for a renewable energy system that is designated for dual use under subsection (c) of this section shall not be included in the calculation of the twenty percent (20%) restriction. For purposes of this section, land that is actively devoted to agricultural or horticultural use shall be defined by rules and regulations established by the department of environmental management in consultation with the office of energy resources and shall include, at a minimum, any land that is actively devoted to agricultural or horticultural use that was previously used to install a renewable energy system. Those rules shall also define renewable energy system to include, at a minimum, any buffers, access roads, and other supporting infrastructure associated with the generation of renewable energy.

(b) The tax assessor shall only withdraw from farmland classification the actual acreage of the farmland used for a renewable energy system that is not concurrently used as farmland. The rest of the farmland shall remain eligible as long as it still meets the program qualification criteria. This reclassification of farmlands shall not be considered an exception to the tax treatment for renewable energy systems prescribed by § 44-5-3(c) and reclassified farmland shall only be reclassified, revalued, and taxed to the classification and tax that predated the farmland classification.

(c) The dual purpose designation for installing a renewable energy system and utilizing the land below and surrounding the system for agriculture purposes, shall be determined pursuant to rules and regulations that will be established by the department of environmental management in consultation with the office of energy resources. The regulations shall be adopted no later than December 30, 2017.
R.I. Gen. Laws § 44-20-32 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-32
§ 44-20-32. Cancellation of used stamps.
Status: in_force

The administrator may require the cancellation, by a method or methods that he or she prescribes, of stamps affixed by a distributor to any or all packages of cigarettes.
R.I. Gen. Laws § 44-17-5 — RI Code / Title 44 / Chapter 44-17 / Section 44-17-5
§ 44-17-5. 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. 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 § 44-49-3 — RI Code / Title 44 / Chapter 44-49 / Section 44-49-3
§ 44-49-3. Administration.
Status: in_force

The tax administrator shall administer this chapter. Payments required by this chapter must be made to the tax administrator on the form provided by the tax administrator. Dealers are not required to give their name, address, social security number, or other identifying information on the form. The tax administrator shall collect all taxes under this chapter.
R.I. Gen. Laws § 44-43-4 — RI Code / Title 44 / Chapter 44-43 / Section 44-43-4
§ 44-43-4. Restrictions.
Status: in_force

(a) The deduction or modification provided in § 44-43-2 and the credit provided in § 44-43-3, shall not reduce the taxes prescribed in chapters 11, 13 and 14 of this title to less than one hundred dollars ($100). Amounts of credits, modifications, or deductions shall not reduce the taxes set forth in chapters 17 and 30 of this title to less than zero (0).

(b) The credit provided in § 44-43-3 is not refundable.

(c) Amounts of credits, modifications, or deductions which may not be used due to the application of subsection (a) of this section may not be carried over to the following year.

(d) In the event that the taxpayer entitled to a deduction in accordance with § 44-43-2 is a partnership, joint venture, or small business corporation, the deduction shall be divided in the same manner as income.

(e) The deduction authorized by § 44-43-2(a)(1) shall only be allowed in the computation of net income or net worth of that corporation included in a consolidated return that qualifies for the deduction and may not be used in the computation of net income or net worth of other corporations that may join in the filing of a consolidated tax return.

(f) The credit prescribed in § 44-43-3 may not be applied against the tax for which the entrepreneur is liable until all other credits available to the entrepreneur have been applied.
R.I. Gen. Laws § 44-17-1 — RI Code / Title 44 / Chapter 44-17 / Section 44-17-1
§ 44-17-1. Companies required to file  Payment of tax  Retaliatory rates.
Status: in_force

(a) Every domestic, foreign, or alien insurance company, mutual association, organization, or other insurer, including any health maintenance organization as defined in § 27-41-2, any medical malpractice insurance joint underwriters association as defined in § 42-14.1-1, any nonprofit dental service corporation as defined in § 27-20.1-2 and any nonprofit hospital or medical service corporation as defined in chapters 19 and 20 of title 27, except companies mentioned in § 44-17-6 and organizations defined in § 27-25-1, transacting business in this state, shall, on or before April 15 in each year, file with the tax administrator, in the form that he or she may prescribe, a return under oath or affirmation signed by a duly authorized officer or agent of the company, containing information that may be deemed necessary for the determination of the tax imposed by this chapter, and shall at the same time pay an annual tax to the tax administrator of two percent (2%) of the gross premiums on contracts of insurance, except for ocean marine insurance as referred to in § 44-17-6, covering property and risks within the state, written during the calendar year ending December 31st next preceding.

(b) Qualifying insurers for purposes of this section means every domestic, foreign, or alien insurance company, mutual association, organization, or other insurer and excludes:

(1) Health maintenance organizations, as defined in § 27-41-2;

(2) Nonprofit dental service corporations, as defined in § 27-20.1-2; and

(3) Nonprofit hospital or medical service corporations, as defined in §§ 27-19-1 and 27-20-1.

(c) For tax years 2018 and thereafter, the rate of taxation may be reduced as set forth below and, if so reduced, shall be fully applicable to qualifying insurers instead of the two percent (2%) rate listed in subsection (a). In the case of foreign or alien companies, except as provided in § 27-2-17(d), the tax shall not be less in amount than is imposed by the laws of the state or country under which the companies are organized upon like companies incorporated in this state or upon its agents, if doing business to the same extent in the state or country. The tax rate shall not be reduced for gross premiums written on contracts of health insurance as defined in § 42-14-5(c) but shall remain at two percent (2%) or the appropriate retaliatory tax rate, whichever is higher.

(d) For qualifying insurers, the premium tax rate may be decreased based upon Rhode Island jobs added by the industry as detailed below:

(1) A committee shall be established for the purpose of implementing tax rates using the framework established herein. The committee shall be comprised of the following persons or their designees: the secretary of commerce, the director of the department of business regulation, the director of the department of revenue, and the director of the office of management and budget. No rule may be issued pursuant to this section without the prior, unanimous approval of the committee;

(2) On the timetable listed below, the committee shall determine whether qualifying insurers have added new qualifying jobs in this state in the preceding calendar year. A qualifying job for purposes of this section is any employee with total annual wages equal to or greater than forty percent (40%) of the average annual wages of the Rhode Island insurance industry, as published by the annual employment and wages report of the Rhode Island department of labor and training, in NAICS code 5241;

(3) If the committee determines that there has been a sufficient net increase in qualifying jobs in the preceding calendar year(s) to offset a material reduction in the premium tax, it shall calculate a reduced premium tax rate. Such rate shall be determined via a method selected by the committee and designed such that the estimated personal income tax generated by the increase in qualifying jobs is at least one hundred and twenty-five percent (125%) of the anticipated reduction in premium tax receipts resulting from the new rate. For purposes of this calculation, the committee may consider personal income tax withholdings or receipts, but in no event may the committee include for the purposes of determining revenue neutrality income taxes that are subject to segregation pursuant to § 44-48.3-8(f) or that are otherwise available to the general fund;

(4) Any reduced rate established pursuant to this section must be established in a rulemaking proceeding pursuant to chapter 35 of title 42, subject to the following conditions:

(i) Any net increase in qualifying jobs and the resultant premium tax reduction and revenue impact shall be determined in any rulemaking proceeding conducted under this section and shall be set forth in a report included in the rulemaking record, which report shall also include a description of the data sources and calculation methods used. The first such report shall also include a calculation of the baseline level of employment of qualifying insurers for the calendar year 2015; and

(ii) Notwithstanding any provision of the law to the contrary, no rule changing the tax rate shall take effect until one hundred and twenty (120) days after notice of the rate change is provided to the speaker of the house, the president of the senate, the house and senate fiscal advisors, and the auditor general, which notice shall include the report required under the preceding provision.

(5) For each of the first three (3) rulemaking proceedings required under this section, the tax rate may remain unchanged or be decreased consistent with the requirements of this section, but may not be increased. These first three (3) rulemaking proceedings shall be conducted by the division of taxation and occur in the following manner:

(i) The first rulemaking proceeding shall take place in calendar year 2017. This proceeding shall establish a rule that sets forth: (A) A new premium tax rate, if allowed under the requirements of this section, which rate shall take effect in 2018, and (B) A method for calculating the number of jobs at qualifying insurers;

(ii) The second rulemaking proceeding shall take place in calendar year 2018. This proceeding shall establish a rule that sets forth: (A) A new premium tax rate, if allowed under the requirements of this section, which rate shall take effect in 2019, and (B) The changes, if any, to the method for calculating the number of jobs at qualifying insurers; and

(iii) The third rulemaking proceeding shall take place in calendar year 2019. This proceeding shall establish a rule that sets forth: (A) A new premium tax rate, if allowed under the requirements of this section, which rate shall take effect in 2020, and (B) The changes, if any, to the method for calculating the number of jobs at qualifying insurers.

(6) The tax rate established in the regulation following regulatory proceedings that take place in 2019 shall remain in effect through and including 2023. In calendar year 2023, the department of business regulation will conduct a rulemaking proceeding and issue a rule that sets forth: (A) A new premium tax rate, if allowed under the requirements of this section, which rate shall take effect in 2024, and (B) The changes, if any, to the method for calculating the number of jobs at qualifying insurers. A rule issued by the department of business regulation may decrease the tax rate if the requirements for a rate reduction contained in this section are met, or it may increase the tax rate to the extent necessary to achieve the overall revenue level sought when the then-existing tax rate was established. Any rate established shall be no lower than one percent (1%) and no higher than two percent (2%). This proceeding shall be repeated every three (3) calendar years thereafter, however, the base for determination of job increases or decreases shall remain the number of jobs existing during calendar year 2022;

(7) No reduction in the premium tax rate pursuant to this section shall be allowed absent a determination that qualifying insurers have added in this state at least three hundred fifty (350) new, full-time, qualifying jobs above the baseline level of employment of qualifying insurers for the calendar year 2015;

(8) Notwithstanding any provision of this section to the contrary, the premium tax rate shall never be set lower than one percent (1%);

(9) The division of taxation may adopt implementation guidelines, directives, criteria, rules and regulations pursuant to chapter 35 of title 42 as are necessary to implement this section; and

(10) The calculation of revenue impacts under this section is at the sole discretion of the committee established under subsection (d)(1). Notwithstanding any provision of law to the contrary, any administrative action or rule setting a tax rate pursuant to this section or failing or declining to alter a tax rate pursuant to this section shall not be subject to judicial review under chapter 35 of title 42.
R.I. Gen. Laws § 44-13-29 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-29
§ 44-13-29. Penalty for violations by individuals.
Status: in_force

Whenever any person delivers or discloses or causes to be delivered or disclosed to the tax administrator any false or fraudulent return, account, or statement, with intent to defeat or evade any tax imposed under this chapter, or being summoned to appear to testify or to appear and produce books as required under this chapter, neglects to appear or to produce books, the person shall be fined not exceeding ten thousand dollars ($10,000), or be imprisoned not exceeding one year or both.
R.I. Gen. Laws § 44-1-15 — RI Code / Title 44 / Chapter 44-1 / Section 44-1-15
§ 44-1-15. Destruction of obsolete records  Preservation of corporate returns.
Status: in_force

The tax administrator is authorized and empowered, in his or her discretion, to destroy tax returns, duplicate records, correspondence, and other papers and documents on file in the office of the administrator, relating to the assessment of taxes under this chapter, which bear a date not later than three (3) years prior to the date of the exercise of the authority granted by this section, except the records relating to public service corporations; provided, that the tax administrator has compiled in durable form as a part of his or her permanent records, all the essential information contained in any corporation tax returns destroyed under the provisions of this section pertaining to issued capital, dividends, value of shares returned, bonded and other indebtedness, total corporate value, corporate value in this state, basis of apportionment, exempt property, estimated value of physical property within and without this state, gross receipts, and in the case of public service corporations gross earnings returned, and in the case of banks, trust companies, and national banking associations the fair cash value of physical property and the names of shareholders whose shares are exempt from taxation.
R.I. Gen. Laws § 44-5-13.17 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.17
§ 44-5-13.17. North Providence  Assessment and taxation of new real estate construction.
Status: in_force

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

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

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

(g) This section applies only to taxes levied and property assessed in the town of North Providence.
R.I. Gen. Laws § 44-5-13.9 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.9
§ 44-5-13.9. Newport  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 city of Newport.
R.I. Gen. Laws § 44-9-17 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-17
§ 44-9-17. Lien for taxes assessed subsequent to sale.
Status: in_force

Whenever a city or town shall have purchased real estate for payment of taxes, the lien of the city or town on the real estate, for all taxes assessed subsequently to the assessment for payment of which the estate was purchased, shall continue, and it shall be unnecessary for the city or town to sell the real estate for nonpayment of the subsequent taxes, costs, and interest; and on either redemption from or foreclosure of the right of redemption under that purchase, the subsequent taxes, costs, and interest shall be paid to the city or town, and the payment shall be made a part of the terms of redemption. A city or town which has assigned a tax title held by it shall, after the assignment, have all the rights and powers to sell the real estate affected by the tax title, for the nonpayment of taxes, which it would have possessed had the city or town never been the holder of the tax title.
R.I. Gen. Laws § 44-13-32 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-32
§ 44-13-32. 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 § 44-3-20.4 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-20.4
§ 44-3-20.4. Deferment of payment of tax for low income  Warren.
Status: in_force

The town council of the town of Warren may, by ordinance, provide that payment of property taxes on a single family dwelling, owned and occupied by a low-income resident, may be partially deferred until the property is disposed by reason of death of all the qualified owners, or by reason of transfer or conveyance; provided, that any taxes so deferred constitute a lien against the real estate. The town council of the town of Warren shall establish the requirements and application and/or verification procedures for taxpayers to avail themselves of the benefit of the deferment provided for in this section.
R.I. Gen. Laws § 44-55-3 — RI Code / Title 44 / Chapter 44-55 / Section 44-55-3
§ 44-55-3. Definitions.
Status: in_force

The words defined in this section have the meanings established in this section whenever they appear in this chapter:

(1) Business means any corporation, limited liability company, partnership, individual, sole proprietorship, joint stock company, joint venture, or any other legal entity through which business is legally conducted or any successors or assigns of the legal entity.

(2) First year wages means the Rhode Island wages or Rhode Island salary of the newly-hired employee and actually paid by the business for a period of three hundred sixty-five (365) days from the employees first day of work as evidenced by the W-2(s) provided by the claimants business for the calendar year into which the time period falls; provided, that wages subject to the incentive shall be reduced by any direct state or federal assistance.

(3) Tax incentives or incentive means a deduction or modification in computed taxes owed by a claimants business.

(4) Paid employment means a period of time during which an employee has been hired by a business and is receiving Rhode Island wages or salaries for his or her service.

(5) Unemployed for the purposes of this chapter means and refers to an individual who attests that he or she is not working, and:

(i) Has received unemployment compensation benefits pursuant to chapter 44 of title 28 or any similar laws of another state any time within a one year period preceding the date of hire; or

(ii) Has been a recipient of the state of Rhode Islands aid to families with dependent children program pursuant to chapter 6 of title 40 for a minimum of a one year period preceding the date of hire.
R.I. Gen. Laws § 44-71-9 — RI Code / Title 44 / Chapter 44-71 / Section 44-71-9
§ 44-71-9. Rules and regulations.
Status: in_force

The department, in consultation with the division of taxation, shall adopt guidelines, directives, criteria, and rules and regulations pursuant to § 42-35-1 et seq. to implement the purposes of the Rhode Island low-income housing tax credit program.
R.I. Gen. Laws § 44-31-1.1 — RI Code / Title 44 / Chapter 44-31 / Section 44-31-1.1
§ 44-31-1.1. Biotechnology investment tax credit.
Status: in_force

(a) Any company primarily engaged in commercial biological research and development or manufacturing and sale of biotechnology products or active pharmaceutical ingredients which pays its employees that work a minimum of thirty (30) hours per week within the state a median annual wage equal or greater than one hundred and twenty-five percent (125%) of the average annual wage paid by all employers in the state to employees that work a minimum of thirty (30) hours per week within the state, and provides benefits typical to the biotechnology industry, shall be allowed a credit of ten percent (10%) of the cost or other basis for federal tax purposes of tangible personal property and other tangible property, including buildings and structural components of buildings acquired, constructed, reconstructed, or leased with situs in Rhode Island and principally used in the production of biotechnology products after December 31, 2001.

(1) Biotechnology products means those products that are applicable to the prevention, treatment, or cure of a disease or condition of human beings, and that are produced using living organisms, or materials derived from living organisms, or cellular, sub cellular, or molecular component of living organisms.

(2) Principally means the companys sales of biotechnology products or costs related to the development of biotechnology products constitute at least fifty percent of its overall receipts or its overall costs respectively.

(3) Tangible personal property and other tangible property includes buildings and structural components of buildings acquired, constructed, reconstructed, or leased with situs in Rhode Island and principally used in the production of biotechnology products after December 31, 2001 that:

(A) is depreciable pursuant to 26 USC. Section 167,

(B) has a useful life of four (4) years or more, and

(C) is acquired by purchase as defined in 26 U.S.C. § 179(d), or

(D) is acquired by lease 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, for a term of twenty (20) years; and

(E) does not include vehicles or furniture.

(4) Wages means all remuneration paid for personal services, including commissions and bonuses and the cash value of all remuneration paid in any medium other than cash and all other remuneration which is defined as taxable wages by the Internal Revenue Service, as certified by the department of labor and training.

(b) If the amount of credit allowable for any taxable year is less than the amount of credit available to the taxpayer, any amount of credit not used in the taxable year will be available the following year or years not to exceed fifteen (15) years and may be deducted from the taxpayers tax for the year or years.

(1) The credit may be extended beyond seven (7) years only in a year in which:

(A) The company maintains an average quarterly number of employees for each calendar year that is nine and one half percent (9.5%) greater than average quarter number of employees in the fourth year of the initial credit. Employees are defined as those that work a minimum of thirty (30) hours per week within the state with benefits typical to the biotechnology industry;

(B) The companys average quarterly median wage is not less than the companys average of its quarterly median wage for the three (3) previous calendar years;

(C) The company pays its employees a median annual wage equal or greater than one hundred and twenty-five percent (125%) of the average annual wage paid by all employers in the state. Employees are defined as those that work a minimum of thirty (30) hours per week within the state with benefits typical to the biotechnology industry; and

(D) The department of labor and training certifies to the tax administrator that the criteria in (A)  (C) have been met.

(2) Unused credits after the seventh year are forfeited permanently if any of these wage and employment criteria are unmet after the seventh year.

(3) The company may determine the order in which the credits generated in different tax years are utilized, provided that credits available for more than seven (7) years may not reduce current year liability by more than seventy-five percent (75%); and provided further that in no event, can liability be reduced below the minimum tax prescribed in § 44-11-2.
R.I. Gen. Laws § 44-5-8.7 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-8.7
§ 44-5-8.7. East Providence  Tax amnesty periods  Tangible and motor vehicle taxes.
Status: in_force

(a) Notwithstanding any other provision in this chapter to the contrary, the city of East Providence may, by ordinance duly enacted, authorize two (2), separate sixty-day (60) periods, one period during fiscal year 2023 and the second period during fiscal year 2024, during which a waiver of interest and penalties on overdue tangible tax payments and motor vehicle tax payments may be made if the request for a waiver of interest and penalties is in writing, signed and dated by the taxpayer, and submitted within the two (2) sixty-day (60) waiver periods.

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

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

(d) Waivers of interest and penalties shall not be granted for any taxes contained in the 2023 tax bill.
R.I. Gen. Laws § 44-69-1 — RI Code / Title 44 / Chapter 44-69 / Section 44-69-1
§ 44-69-1. Short title.
Status: in_force

This chapter shall be known as the Public Employee Tax Compliance Act.
R.I. Gen. Laws § 44-20-24 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-24
§ 44-20-24. Affixing of stamps outside state by vending machine operator.
Status: in_force

Any distributor who operates vending machines for cigarettes in this state, but who maintains his or her regular business establishment or headquarters outside of this state may, in accordance with the provisions of § 44-20-23, be permitted to affix, or cause to be affixed, the stamps required by this chapter at that establishment or headquarters outside of this state.
R.I. Gen. Laws § 44-20-62 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-62
§ 44-20-62. Disclosure of information  Electronic nicotine-delivery system products licensees.
Status: in_force

The department of health shall disclose to the tax administrator all information regarding persons and entities who hold, or previously held, a license issued pursuant to § 23-1-56.
R.I. Gen. Laws § 44-68-1 — RI Code / Title 44 / Chapter 44-68 / Section 44-68-1
§ 44-68-1. Short title.
Status: in_force

This chapter shall be known as the Tax Preparers Act.
R.I. Gen. Laws § 44-18-9 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-9
§ 44-18-9. Storage defined.
Status: in_force

Storage includes any keeping or retention in this state, except for sale in the regular course of business or for subsequent use solely outside of this state, of tangible personal property purchased from a retailer.
R.I. Gen. Laws § 44-1-39 — RI Code / Title 44 / Chapter 44-1 / Section 44-1-39
§ 44-1-39. Information deemed state property.
Status: in_force

For the purpose of determining taxpayer compliance, any and all information or data required to be generated or maintained pursuant to title 44 and/or the regulations promulgated thereunder, shall be deemed to be the property of the state of Rhode Island.
R.I. Gen. Laws § 44-65-7 — RI Code / Title 44 / Chapter 44-65 / Section 44-65-7
§ 44-65-7. Claims for refund  Hearing upon denial.
Status: in_force

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

(b) Any provider whose claim for refund has been denied may, within thirty (30) days from the date of the mailing by the administrator of the notice of the decision, request a hearing and the administrator shall, as soon as practicable, set a time and place for the hearing and shall notify the provider.
R.I. Gen. Laws § 44-5-87 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-87
§ 44-5-87. Property tax credit in exchange for volunteer services performed by persons over age sixty (60).
Status: in_force

(a)(1) Each city and town, by resolution or ordinance adopted by the city or town council, may establish a program to allow persons over the age of sixty (60) years to volunteer to provide services to the city or town. In exchange for the volunteer services, the city or town shall reduce the real property tax obligations of the person over the age of sixty (60) years on their tax bills and any reduction so provided shall be in addition to any exemption or abatement to which any such person is otherwise entitled and no such person shall receive a rate of, or be credited with, more than the current state minimum wage per hour for services provided pursuant to the reduction nor shall the reduction of the real property tax bill exceed one thousand five hundred dollars ($1,500) in a given tax year. It shall be the responsibility of the city or town to maintain a record for each taxpayer including, but not limited to, the number of hours of service and the total amount by which the real property tax has been reduced and to provide a copy of the record to the assessor in order that the actual tax bill reflect the credit granted. A copy of the record shall also be provided to the taxpayer prior to the issuance of the actual tax bill. The cities and towns shall have the power to create local rules and procedures for implementing this section in any way consistent with the intent of this section.

(2) In no instance shall the amount by which a persons property tax liability is reduced in exchange for the provision of services be considered income, wages, or employment for purposes of taxation; for the purposes of withholding taxes; for the purposes of workers compensation; or any other applicable provisions of the general laws, but the person while providing the services shall be considered a public employee; provided, however, that the services shall be deemed employment for the purposes of unemployment insurance.

(b) A city or town, by vote of its city or town council, may adjust the credit in subsection (a) of this section by:

(1) Allowing an approved representative, for persons physically unable, to provide the services to the city or town; or

(2) Allowing the maximum reduction of the real property tax bill to be based on one hundred twenty-five (125) volunteer service hours in a given tax year, rather than one thousand five hundred dollars ($1,500).
R.I. Gen. Laws § 44-3-1 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-1
§ 44-3-1. Real and personal property subject to taxation.
Status: in_force

All real property in the state, and all personal property belonging to the inhabitants of the state, whether individuals, partnerships or corporations, and all tangible personal property located in the state belonging to nonresidents, are liable to taxation unless otherwise specially provided.
R.I. Gen. Laws § 44-20-3 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-3
§ 44-20-3. Penalties for unlicensed business.
Status: in_force

Any manufacturer, importer, distributor, or dealer who sells, offers for sale, or possesses with intent to sell, cigarettes and/or any other tobacco products and/or any electronic nicotine delivery system products, without a license as provided in § 44-20-2, shall be guilty of a misdemeanor, and shall be fined not more than ten thousand dollars ($10,000) for each offense, or be imprisoned for a term not to exceed one (1) year, or be punished by both a fine and imprisonment.
R.I. Gen. Laws § 44-9-24 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-24
§ 44-9-24. Title absolute after foreclosure of redemption  Jurisdiction of proceedings.
Status: in_force

The title conveyed by a tax collectors deed shall be absolute after foreclosure of the right of redemption by decree of the superior court as provided in this chapter. Notwithstanding the rules of civil procedure or the provisions of chapter 21 of title 9, no decree shall be vacated except in a separate action instituted within six (6) months following entry of the decree and in no event for any reason, later than six (6) months following the entry of decree. Furthermore, the action to vacate shall only be instituted for inadequacy of notice of the petition amounting to a denial of due process or for the invalidity of the tax sale because the taxes for which the property was sold had been paid or were not due and owing because the property was exempt from the payment of such taxes. The superior court shall have exclusive jurisdiction of the foreclosure of all rights of redemption from titles conveyed by a tax collectors deed, and the foreclosure proceedings shall follow the course of equity in a proceeding provided for in §§ 44-9-25  44-9-33.
R.I. Gen. Laws § 44-70-19 — RI Code / Title 44 / Chapter 44-70 / Section 44-70-19
§ 44-70-19. Severability.
Status: in_force

If any provision of this chapter or the application of this chapter to any person or circumstances is held invalid, that invalidity shall not affect other provisions or applications of the chapter that can be given effect without the invalid provision or application, and to this end the provisions of this chapter are declared to be severable.
R.I. Gen. Laws § 44-14-25 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-25
§ 44-14-25. Service of summons.
Status: in_force

The summons may be sent by registered or certified mail to the banking institution, to any officer, agent, or employee of the institution, or to any other person, or may be left by any authorized agent of the tax administrator with the banking institution, or with any officer, agent, or employee of the institution, or any other person, or left at his or her last and usual place of abode. When the summons requires the production of records or documents, it shall be sufficient if the records and documents are described with reasonable certainty.
R.I. Gen. Laws § 44-20-8 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-8
§ 44-20-8. Suspension or revocation of license.
Status: in_force

The tax administrator may suspend or revoke any license under this chapter for failure of the licensee to comply with any provision of this chapter or with any provision of any other law or ordinance relative to the sale or purchase of cigarettes or other tobacco products. The tax administrator may also suspend or revoke any license for failure of the licensee to comply with any provision of chapter 19 of title 44 and chapter 13 of title 6, and, for the purpose of determining whether the licensee is complying with any provision of chapter 13 of title 6, the tax administrator and his or her authorized agents are empowered, in addition to authority conferred by § 44-20-40, to examine the books, papers, and records of any licensee. The administrator shall revoke the license of any person who would be ineligible to obtain a new or renew a license by reason of any of the conditions for licensure provided in § 44-20-4.1. Any person aggrieved by the suspension or revocation may apply to the administrator for a hearing as provided in § 44-20-47, and may further appeal to the district court as provided in § 44-20-48.
R.I. Gen. Laws § 44-14-24 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-24
§ 44-14-24. Power to summon witnesses.
Status: in_force

The tax administrator may summon any banking institution, or officer, agent, or employee of the institution, or any other person to appear before him or her 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 § 44-29-15 — RI Code / Title 44 / Chapter 44-29 / Section 44-29-15
§ 44-29-15. Records required.
Status: in_force

Every seller shall keep any books, including records, receipts, and other pertinent papers, in any form that the tax administrator may require. These 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 administrator, shall be produced at any time and place that the administrator may designate for inspection by him or her or his or her agents.
R.I. Gen. Laws § 44-9-35 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-35
§ 44-9-35. Errors and irregularities in proceedings.
Status: in_force

No tax title shall be held to be invalid by reason of any error or irregularity which is neither substantial nor misleading, whether the error or irregularity occurs in the proceedings of the collector or the assessors or in the proceedings of any other official or officials charged with duties in connection with the establishment of the tax title, or in the proceedings to foreclose the rights of redemption as set forth in §§ 44-9-25  44-9-33. Failure of notice under §§ 44-9-9, 44-9-10 and 44-9-11 may only be raised by a party who was not sent notice and, if failure of notice is proved, the collectors sale shall be invalid only as to that party and no other.
R.I. Gen. Laws § 44-65-13 — RI Code / Title 44 / Chapter 44-65 / Section 44-65-13
§ 44-65-13. Severability.
Status: in_force

If any provision of this chapter or the application of this chapter to any person or circumstances is held invalid, that invalidity shall not affect other provisions or applications of the chapter that can be given effect without the invalid provision or application, and to this end the provisions of this chapter are declared to be severable.
R.I. Gen. Laws § 44-4-2 — RI Code / Title 44 / Chapter 44-4 / Section 44-4-2
§ 44-4-2. Buildings on leased land deemed real estate.
Status: in_force

Buildings on leased land, where the leases are in writing and recorded, are, for the purposes of taxation, deemed real estate.
R.I. Gen. Laws § 44-3-44 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-44
§ 44-3-44. Qualifying stock options  Exemption.
Status: in_force

For purposes of determining the federal income tax liability of a taxpayer subject to Rhode Island income tax, the Rhode Island income of the taxpayer under §§ 44-30-12 and 44-30-16 is determined by excluding any income, gain, or preference items resulting from the sale, transfer, or exercise of qualified and nonqualified stock options, the stock issued or transferred on the exercise of any such option, and warrants issued with respect to such options and/or stock, of a qualifying corporation provided that the taxpayer was a qualifying taxpayer and the taxpayers employer who issued the option was a qualifying corporation at the time the taxpayer acquired a vested interest in such option and exercised such option.
R.I. Gen. Laws § 44-14-5 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-5
§ 44-14-5. Minimum tax.
Status: in_force

The tax imposed upon any banking institution or national banking association under §§ 44-14-3 and 44-14-4 shall not be less than one hundred dollars ($100).
R.I. Gen. Laws § 44-52-11 — RI Code / Title 44 / Chapter 44-52 / Section 44-52-11
§ 44-52-11. Method of payment and deposit of provider assessment. [Contingent repeal  See notes following § 44-52-1.]
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 § 44-14-19.1 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-19.1
§ 44-14-19.1. Claims for refund  Hearing upon denial.
Status: in_force

(a) Any taxpayer may file a claim for refund with the tax administrator at any time within two (2) years after the tax has been paid, or in the case of a change or correction of its taxable income by any official of the state of Rhode Island or the United States government, within two (2) years after receiving notice of the change or correction. If the tax administrator shall determine that the tax has been overpaid, he or she shall make a refund with interest at the annual rate provided by § 44-1-7.1 from the date of payment.

(b) Any taxpayer whose claim for refund has been denied may, within thirty (30) days from the date of the mailing by the tax administrator of the notice of the decision, request a hearing and the tax administrator shall, as soon as practicable, set a time and place for the hearing and shall so notify the applicant.
R.I. Gen. Laws § 44-23-37 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-37
§ 44-23-37. Applicability of enforcement provisions.
Status: in_force

Sections 44-23-1  44-23-8, 44-23-17, 44-23-23, 44-23-24, and 44-23-33  44-23-36 apply to the tax imposed under the provisions of § 44-22-1 or 44-22-1.1, whichever is in effect at the time.
R.I. Gen. Laws § 44-13-27 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-27
§ 44-13-27. Examination of records and witnesses.
Status: in_force

The tax administrator, for the purpose of ascertaining the correctness of any return or for the purpose of determining the amount of any tax imposed by this chapter, may, by any of his or her officers or employees designated by him or her for that purpose, examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person executing the return or of any officer or employee of any corporation or the attendance of any other person, and may examine him or her, under oath, respecting any matter which the tax administrator deems pertinent or material in determining the liability of any corporation to a tax imposed by this chapter.
R.I. Gen. Laws § 44-3-32.2 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-32.2
§ 44-3-32.2. Cities and towns  Tax exemption for farmland, forestland, or open space land.
Status: in_force

(a) Cities and towns in the state of Rhode Island may, by ordinance, exempt from taxation any real property situated in the town classified and utilized as farmland, forestland, or open space land pursuant to the provisions of chapter 27 of this title. The amount of the exemption shall be provided for by ordinance. Cities and towns may, from time to time, by amendment to the ordinance, make those changes in the amount of exemption granted.

(b) Cities and towns in the state of Rhode Island may, by ordinance, exempt from taxation any real property utilized in the production of dairy products by a licensed dairy in Rhode Island, current and future, pursuant to the department of health rules and regulations, including cow, sheep, and goat dairies. The real property shall include grazing land, cropland, outbuildings, and any other facility used in the direct production and processing of dairy products. The amount of the exemption shall be provided for by ordinance. Cities and towns may, from time to time, by amendment to the ordinance, make those changes in the amount of exemption granted.

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

(d) Cities and towns in the state of Rhode Island are authorized by ordinance to exempt from taxation any real property situated in the town classified and utilized as farmland on which the development rights have been sold or donated and will remain farmland in perpetuity. The amount of the exemption shall be provided for by ordinance. Cities and towns may, from time to time, by amendment to the ordinance, make those changes in the amount of exemption granted.
R.I. Gen. Laws § 44-25-6 — RI Code / Title 44 / Chapter 44-25 / Section 44-25-6
§ 44-25-6. Enforcement  Rules and regulations.
Status: in_force

The tax administrator shall enforce the provisions of this chapter and may adopt and enforce rules and regulations relating to:

(1) The denominations and sale of stamps.

(2) The use of hand stamps.

(3) Any other matter or thing pertaining to the administration and enforcement of the provisions of this chapter.
R.I. Gen. Laws § 44-5-13.26 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.26
§ 44-5-13.26. Tiverton  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 Tiverton.
R.I. Gen. Laws § 44-1-37 — RI Code / Title 44 / Chapter 44-1 / Section 44-1-37
§ 44-1-37. Administrative penalties and attorneys fees.
Status: in_force

(a) Whenever a licensee and/or a taxpayer violates any provision of title 44 or the regulations promulgated thereunder, the tax administrator may, in accordance with the requirements of the administrative procedures act, chapter 35 of title 42:

(1) Revoke or suspend a license or permit issued by the division of taxation;

(2) Levy an administrative penalty in an amount not less than one hundred ($100) nor more than fifty thousand dollars ($50,000);

(3) Order the violator to cease such actions; and/or

(4) Any combination of the above penalties.

(b) The tax administrator is hereby authorized, and may in his or her discretion, recover the reasonable cost of legal services provided by in-house attorneys in the department of revenue and/or the division of taxation incurred in matters pertaining to administrative hearings, court hearings, and appeals. Nothing in this section shall limit the power of the tax administrator to retain outside legal counsel and to recover the costs of such legal counsel pursuant to other provisions of the general laws.

(c) Any monetary penalties assessed pursuant to this section shall be deposited in the general fund.
R.I. Gen. Laws § 44-14-39 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-39
§ 44-14-39. Combined reporting study.
Status: in_force

(a) For the purpose of this section:

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

(2) Member means a banking institution included in a unitary business.

(3) Unitary business means the activities of a group of two (2) or more banking institutions as defined in § 44-14-2(2) and corporations as defined in § 44-11-1(4) under common ownership that are sufficiently interdependent, integrated, or interrelated through their activities so as to provide mutual benefit and produce a significant sharing or exchange of value among them or a significant flow of value between the separate parts. The term unitary business shall be construed to the broadest extent permitted under the United States Constitution.

(4) United States means the fifty (50) states of the United States, the District of Columbia, and the United States territories and possessions.

(b) Combined reporting.

(1) As part of its tax return for the taxable year beginning after December 31, 2023, but before January 1, 2026, each banking institution which is part of a unitary business must file a report, in a manner prescribed by the tax administrator, for the combined group containing the combined net income of the combined group. The use of a combined report does not disregard the separate identities of the members of the combined group. The report shall include, at a minimum, for each taxable year the following:

(i) The difference in tax owed as a result of filing a combined report compared to the tax owed under the current filing requirements;

(ii) Volume of sales in the state and worldwide; and

(iii) Taxable income in the state and worldwide.

(2) The combined reporting requirement required pursuant to this section shall not include any persons that engage in activities enumerated in § 44-13-4 or § 44-17-1, whether within or outside this state. Neither the income or loss nor the apportionment factors of such a person shall be included, directly or indirectly, in the combined report.

(3) Members of a combined group shall exclude as a member and disregard the income and apportionment factors of any banking institution chartered or corporation incorporated in a foreign jurisdiction (a foreign banking institution or corporation) if the average of its property, payroll, and sales factors outside the United States is eighty percent (80%) or more. If a foreign banking institution or corporation is includible as a member in the combined group, to the extent that such foreign banking institution or corporations income is subject to the provisions of a federal income tax treaty, such income is not includible in the combined group net income. Such member shall also not include in the combined report any expenses or apportionment factors attributable to income that is subject to the provisions of a federal income tax treaty. For purposes of this chapter, federal income tax treaty means a comprehensive income tax treaty between the United States and a foreign jurisdiction, other than a foreign jurisdiction which the organization for economic cooperation and development has determined has not committed to the internationally agreed tax standard, or has committed to the international agreed tax standard but has not yet substantially implemented that standard, as identified in the then-current organization for economic cooperation and development progress report.

(c) Any banking institution which is required to file a report under this section which fails to file a timely report or which files a false report shall be assessed a penalty not to exceed ten thousand dollars ($10,000). The penalty may be waived for good cause shown for failure to timely file.

(d) The tax administrator shall on or before March 15, 2027, based on the information provided in income tax returns and the data submitted under this section, submit a report to the chairs of the house finance committee and senate finance committee, and the house fiscal advisor and the senate fiscal advisor analyzing the policy and fiscal ramifications of changing the bank excise tax statute to a combined method of reporting.
R.I. Gen. Laws § 44-70-11 — RI Code / Title 44 / Chapter 44-70 / Section 44-70-11
§ 44-70-11. Suspension or revocation of license.
Status: in_force

The tax administrator shall inform the commission and upon the receipt of such information the commission shall be authorized to suspend or revoke any license under this chapter for failure of the licensee to comply with any provision of this chapter or with any provision of any other law or ordinance relative to the sale or transfer of cannabis or cannabis products.
R.I. Gen. Laws § 44-5-67.1 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-67.1
§ 44-5-67.1. Warwick  Property tax classification  List of ratable property.
Status: in_force

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

(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.

(4) Class 4: motor vehicles and trailers subject to the excise tax created by chapter 34 of this title.
R.I. Gen. Laws § 44-19-15.2 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-15.2
§ 44-19-15.2. Flea markets.
Status: in_force

(a)(1) Notwithstanding any other provision of law, all persons making retail sales at a flea market shall register and pay the sales tax as provided in this section.

(2) Flea market is defined as a place of business that provides space more than six (6) times a year under a single promoters permit at the same location to two (2) or more people making retail sales of property, usually, but not exclusively, second-hand property that is not permanently displayed or stored at the flea market.

(3) Excluded from this definition of flea market are shows such as art shows, antique shows, industry, trade, and professional shows.

(b)(1) Persons engaging in the business of making retail sales at flea markets shall register and pay an annual registration fee of one hundred twenty dollars ($120), this fee being due on July 1 of each year. This registration fee is credited against that persons actual annual sales tax liability. This registration is valid at any location in the state during the period for which it is issued. In the event that the annual sales tax liability is less than one hundred twenty dollars ($120), then the person is not required to file an annual sales tax return, but in no event shall any person receive a refund of any portion of the registration fee.

(2) Should any persons tax liability exceed one hundred twenty dollars ($120), then that person must file an annual return. The annual return is submitted upon forms prescribed, prepared and furnished by the tax division accounting for all sales or purchases taxable under this chapter during the preceding January 1 through December 31. The annual return is due on or before January 20 of the subsequent calendar year. Any person beginning business subsequent to January 1 is responsible for transmitting an annual return on or before January 20 of the subsequent calendar year for all months in which he or she made taxable sales or purchases through December 31 of the preceding year; or

(c)(1) Persons engaging in the business of making retail sales at flea markets, not on a permanent basis, may, at their option, register as follows:

(i) On a quarterly basis for a fee of forty dollars ($40.00). This registration is valid at any location in the state during the period for which it is used. In no event shall a refund be payable from the registration fee. This registration fee is credited against any persons actual sales tax liability;

(ii) On a monthly basis for a fee of ten dollars ($10.00). This registration fee is to be paid per location at which retail sales are made. In no event shall a refund be payable from the registration fee. This registration fee is credited against any persons actual sales tax liability; and

(iii) Persons registering on a quarterly or monthly basis shall file quarterly returns if their tax liability exceeds the amount of the registration fees paid during that quarter. The quarterly returns are submitted upon forms prescribed, prepared and furnished by the tax administrator, showing the gross sales, or purchases, as the case may be, arising from all sales or purchases taxable under this chapter during the preceding quarter. The quarterly return is due on or before the twentieth day of the subsequent month following the last day of the preceding quarterly period.

(2) All permits issued pursuant to this section must be prominently displayed at the retailers booth.

(d) At the time of transmitting any of the returns required under paragraph (c)(1)(iii) of this section to the tax administrator, the retailer shall remit with the return the amount of tax due, and failure to remit the tax or to file the return causes the tax to become delinquent. The failure to remit the tax or to file the returns subjects the retailer to the penalty provided in this title for delinquent tax payments to the tax administrator.

(e)(1) The flea market operator/promoter is responsible for ensuring that all retailers operating at his or her flea market are properly registered with the division of taxation. The flea market promoter/operator is empowered to accept applications for registration on a monthly basis from retailers not otherwise registered, along with all fees required under this section. The flea market promoter/operator shall supply the retailer with the application/permit, along with evidence of the amount of fee submitted. This permit shall be displayed by the retailer and serves as evidence of proper registration.

(2) The flea market promoter/operator shall submit the fees collected under this section within three (3) business days of receipt of fees on a form prescribed, prepared and furnished by the division of taxation. The failure to remit the fee or to file the return subjects the flea market promoter/operator to the penalty provided in this title for delinquent tax payments to the tax administrator.

(f) There is a penalty upon the retailer of ten dollars ($10.00) per booth per day for violations of this section. The division of taxation also imposes a penalty upon the flea market promoter/operator of twenty dollars ($20.00) per booth per day, up to a maximum fine of two hundred dollars ($200) per day at any location where it is determined by the tax administrator that the flea market operator has been negligent in allowing retailers to operate at the flea market without proper registration. For the purposes of this section, negligent includes, but is not limited to, any failure of the flea market promoter/operator to make a reasonable attempt to ensure that every dealer renting space from him or her is properly registered for tax purposes. A determination by the tax administrator that a flea market promoter/operator has been negligent is deemed presumptively correct. That determination may be rebutted only if the flea market promoter/operator makes a showing of due care. As used in this subdivision, due care means that the flea market promoter/operator has made every reasonable effort to ensure that every retailer renting space from him or her is properly registered for tax purposes.

(g) Persons selling only nontaxable items such as clothing are required to register for a special permit and display the permit but are not required to pay a registration fee.

(h) The provisions of this section do not apply to retailers selling prepared foods at flea markets for consumption.
R.I. Gen. Laws § 44-5-78 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-78
§ 44-5-78. Newport  Homestead exemption.
Status: in_force

(a) The city council of the city of Newport is authorized to annually fix the amount, if any, of a homestead exemption with respect to assessed value from local taxation on taxable real property used for residential purposes in the city of Newport and to grant homestead exemptions to the owner(s) of the residential real estate in amounts not to exceed the following percentages:

(b) Any exemption shall only apply to residential property improved with a dwelling house. There shall be no homestead exemption granted for vacant land or for the residential portion of mixed-use property in the city of Newport, regardless of the number of units used for residential purposes. In order to determine compliance with the homestead exemption as outlined in this section, the city council shall provide, by resolution or ordinance, rules and regulations governing eligibility for the exemption established by this section.

(c) The city council of the city of Newport may provide for a proration of the homestead exemption in cases where title to the property passes from those not entitled to the exemption to those who are entitled to claim the exemption.
R.I. Gen. Laws § 44-25-4.1 — RI Code / Title 44 / Chapter 44-25 / Section 44-25-4.1
§ 44-25-4.1. Hand stamps.
Status: in_force

In lieu of the affixing of a documentary stamp or stamps to every original instrument, the tax administrator may authorize and approve the use of a hand stamp to be used as a means of evidencing the payment of the tax imposed by this chapter. Where the use of a hand stamp is authorized, the recorder of deeds or clerks shall affix upon the face of each original instrument, by hand stamp issued by the tax administrator, a receipt clearly showing the amount of tax paid by the person making, executing, delivering, or presenting for recording the original instrument.
R.I. Gen. Laws § 44-35-7 — RI Code / Title 44 / Chapter 44-35 / Section 44-35-7
§ 44-35-7. Publication of town and city budget summary.
Status: in_force

At least ten (10) calendar days prior to the financial town meeting or, for towns and cities without town meetings, the first hearing on the budget for the purpose of adopting the budget, the chief elected official in each town and city shall cause to be published a budget summary in a newspaper of general circulation in the town or city. The budget summary shall set out proposed expenditures by department or function and receipts by source for the proposed budget year, and comparisons of these with estimated expenditures and receipts for the current budget year.

The published budget summary shall be in the following form:
R.I. Gen. Laws § 44-15-5 — RI Code / Title 44 / Chapter 44-15 / Section 44-15-5
§ 44-15-5. Filing of return and reports  Determination and collection of tax  Interest on delinquencies.
Status: in_force

(a) Each banking institution or credit union, on or before June 15 in each year, shall file a return with the tax administrator in the form and containing the information as he or she shall prescribe, and shall at the same time pay the tax imposed under this chapter.

(b) Upon the filing of the return, the tax administrator shall examine it and determine whether the correct amount of tax has been paid and shall assess and collect any additional tax found to be due.

(c) Any tax not paid when due shall bear interest at the annual rate provided by § 44-1-7 until paid.

(d) Each banking institution, or credit union, on or before January 15 following the close of the taxable year, shall file a report with the tax administrator in the form and containing the information as the tax administrator shall prescribe.
R.I. Gen. Laws § 44-20-34 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-34
§ 44-20-34. Display of stamps in vending machines.
Status: in_force

The tax administrator may, in his or her discretion, prohibit the sale of cigarettes through any vending machine unless that vending machine is so constructed as to permit the tax administrators agents to readily determine whether cigarettes being sold through the machine have the necessary tax stamps properly affixed to the packages; any machine used in violation of this prohibition by the tax administrator is presumed to be used for the sale of unstamped cigarettes.
R.I. Gen. Laws § 44-5-52 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-52
§ 44-5-52. Burrillville  Property tax classification authorized.
Status: in_force

Notwithstanding the provisions of § 44-5-11.8 to the contrary, the town of Burrillville is authorized to adopt a system of property tax classification in any year commencing in 2013 for taxes assessed as of December 31, 2012, and thereafter.
R.I. Gen. Laws § 44-57-4 — RI Code / Title 44 / Chapter 44-57 / Section 44-57-4
§ 44-57-4. Eligible devices.
Status: in_force

(a) To earn a tax credit pursuant to the provisions of this chapter, the renewable energy system shall be either a photovoltaic system, a solar domestic hot water system, an active solar space heating system, a geothermal system or a wind-generating system:

(1) For photovoltaic systems, the system must be able to generate electricity directly from sunlight and be able to have it provide electricity for the home. These systems can either be stand alone systems that use batteries for storage of electricity or grid interconnected systems that allow the electric meter to spin backwards during periods where the photovoltaic system is generating more electricity than the load of the house. These systems must have an electrical permit that has had a final inspection done by the electrical inspector for the city or town of the installation.

(2) For solar domestic hot water systems, the system must consist of solar collectors, pump, heat exchanger, and storage tank designed to heat water. These systems must have a plumbing permit that has had a final inspection done by the plumbing inspector for the city or town of the installation.

(3) For solar space heating systems, the system must consist of solar collectors, pump, heat exchanger, storage tank(s), and a method of distributing the heat to areas of the house that need heat. These systems must have a mechanical or plumbing permit and a final inspection done by the mechanical or plumbing inspector for the city or town of the installation.

(4)(a) For wind energy systems, the energy produced by wind generation can be used directly, as in water pumping applications, or it can be stored in batteries for household usage. Wind generators can be used alone, or they can be used as part of a hybrid system, in which their output is combined with photovoltaics, and/or a fossil fuel generator, and shall:

(i) Be a system that is built, installed, and operated in accord with the manufacturers specifications;

(ii) Be a system with manufacturers warranties against defects in products and materials;

(iii) Be a system that complies with general and specific standards set forth in this chapter as they apply to renewable energy systems. These shall include:

(A) A photovoltaic system;

(B) A solar domestic hot water system;

(C) An active solar space heating system;

(D) A wind energy system; and

(E) A geothermal system.

(5) For geothermal systems, the system shall use conventional vapor compression heat pumps to extract low-grade solar energy from the earth. The system shall be used to heat buildings, cool buildings and/or provide hot water. The system shall include all geothermal energy collectors, pumps, including both water to water and water to air type pumps, heat exchangers, storage tanks and heat distribution equipment. Such systems shall have a mechanical permit that has had a final inspection done by the mechanical/plumbing inspector for the city or town of the installation.

(6) Notwithstanding any other provisions of the general laws, for purposes of local municipal property tax assessment, qualifying renewable energy systems shall not be assessed at more than the value of a conventional heating, conventional hot domestic hot water systems, or energy production capacity that otherwise could be necessary to install in the building. Qualifying systems shall include photovoltaic systems (renewable energy systems), solar domestic hot water systems, and active solar space heating systems.

(b) The following systems and/or devices shall not be used to qualify for a solar tax credit:

(1) A passive solar space heating system;

(2) Passive solar hot water system;

(3) A sunspace or solar greenhouse;

(4) Photovoltaic systems installed on boats or recreational vehicles;

(5) Solar pool collectors;

(6) Existing renewable energy systems;

(7) Used equipment;

(8) Repairs and replacements of existing renewable energy systems; and

(9) Wind systems installed on boats or installed vehicles.
R.I. Gen. Laws § 44-23-33 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-33
§ 44-23-33. 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 section 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 requirements pursuant to § 8-8-26.
R.I. Gen. Laws § 44-3-59 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-59
§ 44-3-59. Tax exemption in the town of Burrillville  The Columbus Club of Burrillville.
Status: in_force

The town council of the town of Burrillville may by ordinance or resolution provide an exemption from valuation for taxation any real property owned by the Columbus Club of Burrillville, Council 383, in an amount not to exceed seven hundred fifty thousand dollars ($750,000).
R.I. Gen. Laws § 44-40-14 — RI Code / Title 44 / Chapter 44-40 / Section 44-40-14
§ 44-40-14. Delinquency  Interest on delinquency  Applicability of payments.
Status: in_force

The tax becomes delinquent from and after the last day allowed for filing a return for the generation skipping transfer. If the tax is not paid before it becomes delinquent, it bears interest after this and until it is paid at the rate of twelve percent (12%) per annum. Every payment on the tax imposed by this part is applied, first, to any interest due on the tax, and then, if there is any balance, to the tax itself.
R.I. Gen. Laws § 44-5-13.35 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.35
§ 44-5-13.35. Lincoln  Assessment and taxation of new real estate construction.
Status: in_force

(a) Construction of real estate in the town of Lincoln, except accessory structures, 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 construction is first used for the purpose for which it was constructed, whichever is earlier, prorated for the assessment year in which the construction is completed. New lots created after the assessment date will be assessed and prorated as of the date of the approval of those lots. The prorated tax is computed on the basis of the applicable rate of tax with respect to the property, including the applicable rate of tax in any tax district in which the property is subject to tax following completion of construction, on the date the property becomes liable for the prorated tax in accordance with this section.

(b) The building inspector issuing the certificate of occupancy shall, within thirty (30) days after the issue, notify the assessor, in writing, including a copy of the certificate of occupancy. The planning department shall notify the assessor within ten (10) days of the approval of the new lots.

(c)(1) Upon receipt by the assessor of the certification from the building inspector or by a determination by the assessor that the construction is being used for the purpose for which it was constructed, the assessor shall determine the increment by which assessment for the completed construction exceeds the assessment for the immediately preceding assessment date. He or she shall prorate the amount from the date of issuance of the certification of the building inspector or the date on which the construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as prorated to any as-yet uncertified tax roll for the immediately preceding assessment date. If the roll has been certified, the assessor shall, within thirty (30) days, notify the tax collector and the record owner as appearing on the tax roll of the issuance of a prorated assessment.

(2) Not later than ninety (90) days after receipt by the assessor of notice from the planning department of the creation of the new lot(s), the assessor shall determine the increment by which the assessment for the new lot exceeds the assessment on the tax roll for the immediately preceding assessment date. The assessor shall prorate that amount from the date of approval to the assessment date immediately following and shall add the increment as prorated to the tax roll for the immediately preceding assessment date and shall, within thirty (30) days, notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

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

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

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

(g) This section applies only to taxes levied and property assessed in the town of Lincoln.
R.I. Gen. Laws § 44-23-26 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-26
§ 44-23-26. Adjustment of clerical or palpable errors.
Status: in_force

Whenever a clerical or palpable error or mistake has been made in any statement filed with the tax administrator under the provisions of this chapter concerning any matter of information, or in entering amounts or figures, the tax administrator may assess an additional tax and receive and collect the tax. In the event that the error or mistake has resulted in an over assessment, and in case the tax has already been paid to the tax administrator the general treasurer shall, upon certification by the tax administrator and with the approval of the controller, refund any overpayment to the executor, administrator, heir-at-law, or trustee, or to the person by whom the tax was paid, without any further act or resolution making appropriation for the refund; provided, that not more than four (4) years have elapsed from the payment of the tax.
R.I. Gen. Laws § 44-57-12 — RI Code / Title 44 / Chapter 44-57 / Section 44-57-12
§ 44-57-12. Administrative process for review and revocation of contractor certification.
Status: in_force

(a) The state energy office will rely on the contractors registration board for monitoring and enforcement of contractor certificates.

(b) If the state energy office receives a complaint, it shall notify the contractors registration board who will then act upon this complaint as they would any other complaint they receive against a registered builder.

(c) If the contractors registration board finds that the contractor is in violation of the provisions of this chapter, the contractors registration board shall take whatever action they deem necessary including, but not limited to, revoking the contractors registration card away from the contractor and/or any other action that the contractors registration board takes that is under its authority.
R.I. Gen. Laws § 44-70-7 — RI Code / Title 44 / Chapter 44-70 / Section 44-70-7
§ 44-70-7. Returns.
Status: in_force

(a) Every licensed adult use cannabis retailer shall, on or before the twentieth day of the month following the sale of cannabis products, make a return to the tax administrator for taxes due under §§ 44-70-2 and 44-70-3. Adult use cannabis retailers shall file their returns on a form as prescribed by the tax administrator.

(b) If for any reason an adult use cannabis retailer fails to collect the tax imposed by §§ 44-70-2 and 44-70-3 from the purchaser, the purchaser shall file a return and pay the tax directly to the state, on or before the date required by subsection (a) of this section.

(c) Notwithstanding any other provision of law, the cannabis control commission and tax administrator may, on a periodic basis, prepare and publish for public distribution a list of entities and their active licenses administered under this chapter. Each list may contain the license type, name of the licensee, and the amount of tax paid under this chapter.
R.I. Gen. Laws § 44-23-44 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-44
§ 44-23-44. Exercise of statutory power.
Status: in_force

Whenever in this chapter or chapter 22 of this title any reference is made to any power or duty of the tax administrator, the reference shall be construed to mean that the power or duty is exercised by the tax administrator or by his or her authorized agent, under the supervision and direction of the director of revenue. Whenever in this chapter or chapter 22 of this title any reference is made to any power or duty of the controller, the reference shall be construed to mean that the power or duty is exercised by the controller or by his or her authorized agent, under the supervision and direction of the director of revenue.
R.I. Gen. Laws § 44-7-10 — RI Code / Title 44 / Chapter 44-7 / Section 44-7-10
§ 44-7-10. Priority of city or town taxes in insolvency.
Status: in_force

Whenever any person shall become insolvent, or die insolvent, city or town taxes due from him or her or his or her estate shall have preference, after debts or taxes due the United States and this state, over all other debts or demands, save those due for necessary funeral charges, and for attendance and medicine during his or her last sickness.
R.I. Gen. Laws § 44-3-25.1 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-25.1
§ 44-3-25.1. Bristol  Maximum exemptions.
Status: in_force

The maximum exemption from taxation for residents of the town of Bristol under any of the provisions of this chapter shall not exceed the sum of fifty thousand dollars ($50,000) of valuation in a calendar year.
R.I. Gen. Laws § 44-71-4 — RI Code / Title 44 / Chapter 44-71 / Section 44-71-4
§ 44-71-4. Establishment of Rhode Island low-income housing tax credit program.
Status: in_force

The Rhode Island low-income housing tax credit program is hereby established as a program under the jurisdiction and administration of the department. The program may provide tax credits for a period of five (5) years to applicants that are competitively selected and that meet the requirements of this chapter. The department shall not obligate Rhode Island low-income housing tax credits that cumulatively total in excess of thirty million dollars ($30,000,000) in any fiscal year.
R.I. Gen. Laws § 44-44-19 — RI Code / Title 44 / Chapter 44-44 / Section 44-44-19
§ 44-44-19. Payment of refunds.
Status: in_force

Whenever the tax administrator shall determine that any beverage wholesaler or hard-to-dispose material wholesaler or hard-to-dispose material retailer or person is entitled to a refund of any moneys paid under the provisions of this chapter, or whenever a court of competent jurisdiction orders a refund of any moneys paid, the general treasurer shall, upon certification by the tax administrator, pay the refund from any moneys in the litter control account or hard-to-dispose material account other than those moneys already appropriated for the administration of the taxes and programs entitled by this chapter and § 37-15-13; provided, that no refund shall be allowed unless a claim for a refund is filed with the tax administrator within three (3) years from the date the overpayment was made. Every claim for a refund shall be made in writing, shall be in a form, and shall present only information that the tax administrator may, by regulation, require. Within thirty (30) days after disallowing any claim in whole or in part the tax administrator shall give written notice of the tax administrators decision to the beverage wholesaler or hard-to-dispose material wholesaler or hard-to-dispose material retailer or person. A refund of less than ten dollars ($10.00) will not be processed, but may be credited to the following months return without interest.
R.I. Gen. Laws § 44-20-4 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-4
§ 44-20-4. Application for license  Display.
Status: in_force

All licenses are issued by the tax administrator upon approval of application, stating, on forms prescribed by the tax administrator, the information the tax administrator may require for the proper administration of this chapter. Each application for a manufacturers, importers, or distributors license shall be accompanied by an application fee of one thousand dollars ($1,000); provided, that for a distributor who or that does not affix stamps, the application fee shall be one hundred dollars ($100); each application for a dealers license shall be accompanied by an application fee of twenty-five dollars ($25.00). Each issued license shall be prominently displayed on the premises within this state, if any, covered by the license. In the instance of an application for a distributors license, the administrator shall require, in addition to other information as may be deemed necessary, the filing of affidavits from three (3) cigarette manufacturers with national distribution stating that the manufacturer will supply the distributor if the applicant is granted a license.
R.I. Gen. Laws § 44-9-55 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-55
§ 44-9-55. Discharge.
Status: in_force

If any lien created under §§ 44-9-47  44-9-55 is discharged, then a certificate of discharge shall promptly be filed by the tax collector of the municipality which originally filed the notice of lien, or by the tax collectors successor, in the office of the secretary of state in the same manner as termination statements are filed under § 6A-9-513. The municipal officer who has filed the notice of lien shall file a notice of discharge of the lien in the manner provided in this section if: (1) the taxes for which the lien has been filed are fully paid together with all interest due on the taxes; or (2) a cash bond or surety company bond is furnished to the municipality conditioned upon the payment of the amount of the taxes together with interest due on the taxes, for which the notice of lien has been filed, within the effective period of the lien; or (3) a final judgment is rendered in favor of the taxpayer or others claiming an interest in the property subject to the lien determining that the tax is not owed, or that the lien is not valid. If the judgment determines that the tax is partially owed, then the officer who filed the notice of lien or his or her successor shall within ten (10) days of the rendition of the final judgment of the court file an amended tax lien for the actual amount of tax found to be due by the court, which amended lien shall be effective as to the revised amount of the lien as of the date of the filing of the original notice of tax lien, and the officer or his or her successor at the time of the filing of the amended tax lien shall also file a discharge of the original tax lien.
R.I. Gen. Laws § 44-49-13 — RI Code / Title 44 / Chapter 44-49 / Section 44-49-13
§ 44-49-13. Injunction prohibited  Burden of proof.
Status: in_force

(a) Injunction prohibited. No person may bring suit to enjoin the assessment or collection of any taxes, interest, or penalties imposed by this chapter.

(b) Standard of proof. The tax and penalties assessed by the tax administrator are presumed to be valid and correctly determined and assessed. The burden is upon the taxpayer to show their incorrectness or invalidity. Any statement filed by the tax administrator with the court administrator, or any other certificate by the tax administrator of the amount of tax and penalties determined or assessed, is admissible in evidence and is prima facie evidence of the facts it contains.
R.I. Gen. Laws § 44-3-13.13 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-13.13
§ 44-3-13.13. Jamestown  Exemption of property of totally disabled persons.
Status: in_force

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

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

(c) The question of the acceptance or rejection of this section shall be submitted to the qualified electors of the town of Jamestown entitled to vote upon a proposition to impose a tax or for the expenditure of money at the next general or special election to be held after June 30, 2005, and no other action shall be taken under the authority of this section unless a majority of the electors voting on the question, vote to accept this section.
R.I. Gen. Laws § 44-18-7 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-7
§ 44-18-7. Sales defined.
Status: in_force

Sales means and includes:

(1) Any transfer of title or possession, exchange, barter, lease, or rental, conditional or otherwise, in any manner or by any means of tangible personal property for a consideration. Transfer of possession, lease, or rental includes transactions found by the tax administrator to be in lieu of a transfer of title, exchange, or barter.

(2) The producing, fabricating, processing, printing, or imprinting of tangible personal property for a consideration for consumers who furnish, either directly or indirectly, the materials used in the producing, fabricating, processing, printing, or imprinting.

(3) The furnishing and distributing of tangible personal property for a consideration by social, athletic, and similar clubs and fraternal organizations to their members or others.

(4) The furnishing, preparing, or serving for consideration of food, meals, or drinks, including any cover, minimum, entertainment, or other charge in connection therewith.

(5) A transaction whereby the possession of tangible personal property is transferred, but the seller retains the title as security for the payment of the price.

(6) Any withdrawal, except a withdrawal pursuant to a transaction in foreign or interstate commerce, of tangible personal property from the place where it is located for delivery to a point in this state for the purpose of the transfer of title or possession, exchange, barter, lease, or rental, conditional or otherwise, in any manner or by any means whatsoever, of the property for a consideration.

(7) A transfer for a consideration of the title or possession of tangible personal property, which has been produced, fabricated, or printed to the special order of the customer, or any publication.

(8) The furnishing and distributing of electricity, natural gas, artificial gas, steam, refrigeration, and water.

(9)(i) The furnishing for consideration of intrastate, interstate, and international telecommunications service sourced in this state in accordance with §§ 44-18.1-15 and 44-18.1-16 and all ancillary services, and any maintenance services of telecommunication equipment other than as provided for in § 44-18-12(b)(ii). For the purposes of chapters 18 and 19 of this title only, telecommunication service does not include service rendered using a prepaid telephone calling arrangement.

(ii) Notwithstanding the provisions of subsection (9)(i), in accordance with the Mobile Telecommunications Sourcing Act (4 U.S.C. §§ 116  126), subject to the specific exemptions described in 4 U.S.C. § 116(c), and the exemptions provided in §§ 44-18-8 and 44-18-12, mobile telecommunications services that are deemed to be provided by the customers home service provider are subject to tax under this chapter if the customers place of primary use is in this state regardless of where the mobile telecommunications services originate, terminate, or pass through. Mobile telecommunications services provided to a customer, the charges for which are billed by or for the customers home service provider, shall be deemed to be provided by the customers home service provider.

(10) The furnishing of service for transmission of messages by telegraph, cable, or radio and the furnishing of community antenna television, subscription television, and cable television services.

(11) The rental of living quarters in any hotel, rooming house, or tourist camp.

(12) The transfer for consideration of prepaid telephone calling arrangements and the recharge of prepaid telephone calling arrangements sourced to this state in accordance with §§ 44-18.1-11 and 44-18.1-15. Prepaid telephone calling arrangement means and includes prepaid calling service and prepaid wireless calling service.

(13) The sale, storage, use, or other consumption of over-the-counter drugs as defined in § 44-18-7.1(h)(ii).

(14) The sale, storage, use, or other consumption of prewritten computer software delivered electronically or by load and leave as defined in § 44-18-7.1(g)(v).

(15) The sale, storage, use, or other consumption of vendor-hosted prewritten computer software as defined in § 44-18-7.1(g)(vii).

(16) The sale to, or storage, use, or other consumption by, an end-user of specified digital products as defined in § 44-18-7.1(x), including the right to use the specified digital products on a permanent or less than permanent basis and regardless of whether the purchaser is required to make continued payments for such right.

(17) For the purposes of subsections (14) through (16) above, sale includes, but is not limited to, any license, lease, or rental of the products enumerated in those subsections.

(18) The sale, storage, use, or other consumption of medical marijuana as defined in § 21-28.6-3.

(19) The furnishing of services in this state as defined in § 44-18-7.3.
R.I. Gen. Laws § 44-62-7 — RI Code / Title 44 / Chapter 44-62 / Section 44-62-7
§ 44-62-7. Miscellaneous  Lists.
Status: in_force

By June 30 of each year, the division of taxation shall annually publish in print and on the division of taxations website a list of all qualified scholarship organizations under § 44-62-4. The list will indicate which scholarship organizations received contributions from business entities for which tax credits were authorized under this chapter. In addition, each scholarship organization shall submit to the division of taxation by December 31st of each year the following information, which shall be a public record: the number of scholarships distributed by the organization, per school, and the dollar range of those scholarships; a breakdown by zip code of the place of residence for each student receiving a scholarship under this program; and a description of all criteria used by the organization in determining to whom scholarships under this program shall be awarded.
R.I. Gen. Laws § 44-5-20.08 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-20.08
§ 44-5-20.08. Westerly  Property tax classification  Tax levy determination.
Status: in_force

The assessor of the town of Westerly shall provide to the town council of Westerly a list containing the full and fair cash valuation of each property class, and with the approval of the town of Westerly town council, annually determine the percentages of the tax levy to be apportioned each class of property and shall annually apply tax rates sufficient to produce the proportion of the total tax levy.
R.I. Gen. Laws § 44-20-13.5 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-13.5
§ 44-20-13.5. Violations as to reports and records.
Status: in_force

Any person who violates any provisions of § 44-20-13.2 is subject to the provisions of § 44-20-43.
R.I. Gen. Laws § 44-72-3 — RI Code / Title 44 / Chapter 44-72 / Section 44-72-3
§ 44-72-3. Definitions.
Status: in_force

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

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

(2) Assessed value means the assessed value of the real estate as of December 31 of the corresponding taxable year in accordance with § 44-5-12.

(3) Non-owner occupied means that the residential property does not serve as the owners primary residence and is not occupied by the owner of the property for a majority of days during a given taxable year.

(4) Non-owner occupied tax means the assessment imposed upon the non-owner occupied residential property assessed at one million dollars ($1,000,000) or more pursuant to this chapter and as adjusted pursuant to § 44-72-6.

(5) Person means any individual, corporation, company, association, partnership, joint stock association, and the legal successor thereof or any other entity or group organization against which a tax may be assessed.

(6) Taxable year means July 1 through June 30.
R.I. Gen. Laws § 44-51-11 — RI Code / Title 44 / Chapter 44-51 / Section 44-51-11
§ 44-51-11. Method of payment and deposit of assessment.
Status: in_force

(a) The payments required by this chapter may be made by electronic transfer of moneys 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 with a record of any monies transferred and deposited.
R.I. Gen. Laws § 44-5-2.1 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-2.1
§ 44-5-2.1. Jamestown  Maximum levy.
Status: in_force

(a) Notwithstanding any other provisions of this chapter, in connection with the change of Jamestowns fiscal year from March 1 to June 30, the town may levy a tax for its extended fiscal year in excess of five and one-half percent (5.5%) in excess of the amount levied and certified by the town for the prior year, and such tax may cover a period of sixteen (16) months.

(b) Extended fiscal year means the period March 1, 2004 to June 30, 2005.

(c) Notwithstanding the requirements of § 44-5-7(a), persons assessed pursuant to the provisions of this section have the option to pay their taxes in quarterly installments, for the extended fiscal year; provided, that the town is authorized to permit taxes to be paid in five (5) equal installments.
R.I. Gen. Laws § 44-8-6 — RI Code / Title 44 / Chapter 44-8 / Section 44-8-6
§ 44-8-6. Adjournment of sales.
Status: in_force

Any sale of real or personal estate or of any interest in an estate, liable for the payment of taxes by the provisions of this chapter, may be adjourned from time to time.
R.I. Gen. Laws § 44-5-20.3 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-20.3
§ 44-5-20.3. Pawtucket  Property tax classification  Duties of assessor and finance director.
Status: in_force

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

(b) The finance director has the authority to apply different rates of taxation to each property class and to determine the tax due and payable on the property; provided, however, that the rate of taxation shall be uniform within each class; and for each year, class 2 property rates and class 5 property tax rates shall not be more than one hundred and seventy-five percent (175%) of class 1 property tax rates.
R.I. Gen. Laws § 44-5-20.21 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-20.21
§ 44-5-20.21. North Smithfield  Property tax classification  Tax levy determination.
Status: in_force

The assessor shall provide to the town council a list containing the full and fair cash valuation of each property class, and with the approval of the town council, annually determine the percentages of the tax levy to be apportioned each class of property and shall annually apply tax rates sufficient to produce the proportion of the total tax levy.
R.I. Gen. Laws § 44-20-12 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-12
§ 44-20-12. Tax imposed on cigarettes sold.
Status: in_force

A tax is imposed on all cigarettes sold or held for sale in the state. The payment of the tax to be evidenced by stamps, which may be affixed only by licensed distributors to the packages containing such cigarettes. Any cigarettes on which the proper amount of tax provided for in this chapter has been paid, payment being evidenced by the stamp, is not subject to a further tax under this chapter. The tax is at the rate of two hundred twenty-five (225) mills for each cigarette.
R.I. Gen. Laws § 44-25-3 — RI Code / Title 44 / Chapter 44-25 / Section 44-25-3
§ 44-25-3. Documentary stamps  Affixing  Cancellation.
Status: in_force

The payment of the tax imposed by this chapter is evidenced by the affixing of a documentary stamp or stamps to every original instrument by the person making, executing, delivering, or presenting for recording the instrument and only the original instrument is accepted for recording. The stamps shall be affixed in the manner that:

(1) Their denomination may be clearly determined;

(2) Their removal requires the continued application of steam or water;

(3) The person using or affixing the stamps writes or stamps or causes to be written or stamped thereon the initials of his or her name and the date upon which the stamps are affixed or used so that the stamps may not be used again; and

(4) The cancellation is not obscured by one stamp overlapping another; provided, that the tax administrator may prescribe any other method of cancellation that the administrator deems expedient.
R.I. Gen. Laws § 44-52-8 — RI Code / Title 44 / Chapter 44-52 / Section 44-52-8
§ 44-52-8. Hearing by tax administrator on application. [Contingent repeal  See notes following § 44-52-1.]
Status: in_force

Any provider aggrieved by the action of the tax administrator in determining the amount of any provider assessment fee 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 assessment 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 § 44-51-13 — RI Code / Title 44 / Chapter 44-51 / Section 44-51-13
§ 44-51-13. Release of assessment information.
Status: in_force

Notwithstanding any other provisions of the general laws, the tax administrator shall not be prohibited from providing assessment information to the director of the department of human services or his or her designee, with respect to the assessment imposed by this chapter; provided, that the director of human services and his or her agents and employees may use or disclose that information only for purposes directly connected with the administration of the duties and programs of the department of human services.
R.I. Gen. Laws § 44-3-55 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-55
§ 44-3-55. South Kingstown  certain non-profit charitable organizations  Tax exemptions or payment in lieu of tax agreements.
Status: in_force

The town council of the town of South Kingstown may, by ordinance or resolution, provide for exemptions from valuation for taxation or otherwise enter into payment in lieu of tax agreements regarding any real or personal property, which is directly related to the actual conduct of the charitable purposes of a non-profit organization and which otherwise is, or would become, subject to taxation by the town, that is owned, leased, or held in the town of South Kingstown by any nonprofit, charitable organization recognized as such by the state of Rhode Island. Notwithstanding any other provisions of the general laws to the contrary, the town of South Kingstown shall be authorized to enter into payment in lieu of tax agreements with qualifying organizations upon terms acceptable to the town council. The town shall maintain a comprehensive list of all such exemptions and payment in lieu of tax agreements adopted pursuant to this section, which list shall set forth the amount of the exemption, the amount of the in lieu of tax payment, and the date of the resolution or ordinance establishing the exemption and/or payment in lieu of tax agreement and of any amendments to the ordinance or resolution.
R.I. Gen. Laws § 44-7-5 — RI Code / Title 44 / Chapter 44-7 / Section 44-7-5
§ 44-7-5. Removal of collector from office  New collection warrant.
Status: in_force

The collector of any city or town may be removed from office by the city or town council for cause shown. In that case a new warrant may issue to the new collector for the collection of the portion of any tax not collected.
R.I. Gen. Laws § 44-3-35 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-35
§ 44-3-35. Burrillville  Real estate tax exemption for persons who are disabled.
Status: in_force

(a) The town council of the town of Burrillville is authorized to provide, by ordinance, for an exemption not to exceed three thousand dollars ($3,000) on assessed value from local taxation on residential property for any person who is:

(1) Determined by the social security administration to be totally disabled or for persons ineligible for social security, eligibility shall be determined through a process to be established by ordinance;

(2) Owns a single-family or a two-family residential property for a period of one year next prior to the filing of an application for taxation; and

(3) Occupies as his or her legal domicile, the residential property for which an exemption is being applied.

(b) This exemption is in addition to any other tax exemption provided under any other acts or ordinances of the town of Burrillville.

(c) The exemption is not allowed unless the person entitled to it has presented to the tax assessor on or before the last day in which sworn statements may be filed with the assessor for the year for which the exemption is claimed, evidence that he or she is entitled to the exemption.
R.I. Gen. Laws § 44-3-21 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-21
§ 44-3-21. Renewable energy systems  Exemption.
Status: in_force

The city or town councils of the various cities and towns may, by ordinance, exempt from taxation any renewable energy system located in the city or town.
R.I. Gen. Laws § 44-13-2.2 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-2.2
§ 44-13-2.2. Gross earnings of certain corporations and public service companies.
Status: in_force

(a) A corporation or public service company whose principal business in this state is not an activity enumerated in § 44-13-4 but engages in that activity in this state, shall be subject to tax pursuant to this chapter as measured by the gross earnings derived from the activity in this state and computed at the rates set forth in § 44-13-4. The corporation or public service company shall also be subject to the tax imposed pursuant to chapter 11 or 30 of this title; provided, that the gross earnings subject to tax pursuant to this section and direct and indirect costs associated with these shall be excluded from the calculation of net income subject to tax pursuant to chapter 11 or 30 of this title.

(b) These corporations or public service companies shall maintain records that substantiate proper calculation of net income subject to tax pursuant to chapter 11 or 30 of this title and shall also maintain records of gross earnings subject to tax pursuant to this section and records of associated costs.
R.I. Gen. Laws § 44-4-6 — RI Code / Title 44 / Chapter 44-4 / Section 44-4-6
§ 44-4-6. Tenant for life or years.
Status: in_force

Estates in the possession of a tenant for life or for a term of ten (10) or more years when by the terms of his or her lease the tenant for years is required to pay the taxes on the estate, may be taxed to the tenant, who, for the purposes of taxation is deemed the owner.
R.I. Gen. Laws § 44-18-37 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-37
§ 44-18-37. Additional to other taxes.
Status: in_force

Except as provided in this chapter, the taxes imposed under the provisions of this chapter are in addition to any other taxes imposed under the authority of this state.
R.I. Gen. Laws § 44-9-38 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-38
§ 44-9-38. Purchase by city or town at sale without foreclosure.
Status: in_force

If no person bids at a sale, or if no bid deemed adequate by the treasurer is made at a sale, the treasurer shall then and there make public declaration of the fact, and if no bid or no bid deemed adequate is then made, the treasurer shall give public notice that the treasurer purchases the land for the city or town by which the tax is assessed; or if the person to whom the land is sold does not within ten (10) days pay to the treasurer the sum bid by him or her, the sale shall be void and the city or town shall be deemed to be the purchaser of the land. If the city or town becomes the purchaser, the treasurer shall execute to it a deed, which shall set forth the fact that no bid or no bid deemed adequate was made at the sale, or that the purchaser failed to pay the amount bid, as the case may be. The deed shall not be valid unless recorded within sixty (60) days after the sale under this section, and the title of the city or town to land conveyed shall be absolute upon the recording of the deed in the proper registry of deeds within sixty (60) days (Form 14).
R.I. Gen. Laws § 44-53-1 — RI Code / Title 44 / Chapter 44-53 / Section 44-53-1
§ 44-53-1. Levy upon property.
Status: in_force

If any person liable to pay any tax or surcharge that is required to be remitted to the tax division pursuant to § 39-21.1-14 neglects or refuses to pay the tax within ten (10) days after demand, it shall be lawful for the tax administrator to collect the tax, and any further sum that is sufficient to cover the expenses of the levy, by levy upon all property and rights to property belonging to the person or on which there is a lien provided in this title or for the payment of the tax. If the tax administrator makes a finding that the collection of the tax is in jeopardy, notice and demand for immediate payment of the tax may be made by the tax administrator and, upon failure or refusal to pay the tax, collection of the tax by levy shall be lawful without regard to the ten (10) day period provided in this section.
R.I. Gen. Laws § 44-5-25.1 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-25.1
§ 44-5-25.1. Houseboats  Taxation  Definitions.
Status: in_force

All houseboats being used as a principal or temporary place of residence or domicile by a person shall be taxed as personal property by the local tax assessor. For the purposes of this section, houseboat means a watercraft or an industrial or commercial structure on or in the waters of the state, floating or nonfloating, which is designed or remodeled as a place of habitation and is not principally used for transportation, and this definition includes platforms and waterborne hotels and restaurants; local tax assessor, for the purposes of this section, means the assessor for the city or town within whose harbor line the houseboat is physically situated.
R.I. Gen. Laws § 44-9-18.3 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-18.3
§ 44-9-18.3. Tiverton  Assignments to the Tiverton land trust.
Status: in_force

Notwithstanding the provisions of § 44-9-18, the town treasurer of the town of Tiverton, with the approval of the town council, may transfer and assign any or all tax titles held by the town for no monetary consideration to the Tiverton Land Trust, Incorporated, a non-profit Rhode Island corporation, and further shall not be required to send notice of any intended transfer or assignment to the owner of record. The transfer or assignment shall not confer upon the Tiverton Land Trust, Incorporated any greater rights or responsibilities than those granted to or imposed upon the town of Tiverton as original holder of the tax title. The Tiverton Land Trust, Incorporated shall hold any tax title transferred or assigned subject to any and all rights of redemption held by the owner of record and/or his or her successors and assigns in title. Any and all statutory redemption costs shall be paid to the town of Tiverton and the Tiverton Land Trust, Incorporated. Notwithstanding the foregoing, the Tiverton Land Trust, Incorporated shall also hold and be permitted to exercise any rights that the town of Tiverton previously held, including the right to petition for foreclosure of any rights of redemption.
R.I. Gen. Laws § 44-64-13 — RI Code / Title 44 / Chapter 44-64 / Section 44-64-13
§ 44-64-13. Severability.
Status: in_force

If any provision of this chapter or the application of this chapter to any person or circumstances is held invalid, that invalidity shall not affect other provisions or applications of the chapter that can be given effect without the invalid provision or application, and to this end the provisions of this chapter are declared to be severable.
R.I. Gen. Laws § 44-9-18 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-18
§ 44-9-18. Management and sale of land purchased by city or town  Assignment of tax title.
Status: in_force

(a) Cities or towns may make regulations for the possession, management, and sale of land purchased or taken for taxes not inconsistent with law or with the right of redemption. The treasurer of any city or town holding a tax title, upon payment to the city or town of a sum not less or more than the amount necessary for redemption, may assign and transfer the tax title to any person, and may execute and deliver on behalf of the city or town any instrument necessary for this purpose. The treasurer shall send notice of the intended assignment to the owner of record at the owners last known address, by registered or certified mail, at least ten (10) days prior to the assignment, but failure to receive the notice shall not affect the validity of the assignment. The instrument of assignment shall be recorded within sixty (60) days from its date and if recorded shall be prima facie evidence of all facts essential to its validity. Except as provided, all provisions of law applicable in cases where the original purchaser at a tax sale is other than the city or town shall after this apply in the case of an assignment, as if the assignee had been a purchaser for the original sum at the original sale and had paid to the city or town the subsequent taxes and charges included in the sum paid for the assignment (Forms 1 and 2).

(b) Neither a city or town nor any of its officers, agents or employees shall be liable or accountable to the owner or to any other person having an interest in the land for failure to collect rent or other income from the land; and neither the city or town nor any of its officers, agents or employees shall be liable for injury or damage caused by the possession of land or to the person or property of any person.
R.I. Gen. Laws § 44-19-40 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-40
§ 44-19-40. Disposition of revenue.
Status: in_force

(a) Notwithstanding any other provisions of law to the contrary, all monies received by the tax administrator under the provisions of chapters 18 and 19 of this title will be paid over to the general treasurer; provided, that for the fiscal year commencing July 1, 2000, and until such time that the trustee for the bonds of the Rhode Island Depositors Economic Protection Corporation notifies the Corporation that all bonds and fees are paid in full or deemed to be paid in full, six-tenths of one percent (0.6%) within the existing sales and use tax rates established in §§ 44-18-18 and 44-18-20, exclusive of any receipts resulting from any expansion of the coverage of the sales and use taxes through legislation enacted subsequent to February 1, 1993, is appropriated to the Rhode Island Depositors Economic Protection Corporation special revenue fund within the Rhode Island Depositors Economic Protection Corporation established pursuant to § 42-116-31 for the purposes specified in chapter 116 of title 42. In clarification of the intent of the legislature, six-tenths of one percent (0.6%) within the existing sales and use tax rates established in chapter 18 of this title exclusive of any receipts resulting from any expansion of the coverage of the sales and use taxes through legislation enacted subsequent to February 1, 1993, will be dedicated to the special revenue fund created by § 42-116-31 subject to the making of an annual appropriation by the general assembly of those sales and use tax receipts. Provided, that the net taxes received and/or refunded through and including July 31, 2000, are deemed to be for the periods ending prior to July 1, 2000, and net taxes received and/or refunded on or after August 1, 2000, are deemed to be for periods ending on July 1, 2000, and thereafter. The state controller shall establish an escrow account within the general fund to be known as the depositors protection account.

(b) The state controller is authorized and directed to draw his or her orders upon the general treasurer for the transfer of the sum or the portion of the sum from the depositors protection account to the special revenue fund. These transfers will be made at the end of each calendar month.
R.I. Gen. Laws § 44-5-20.25 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-20.25
§ 44-5-20.25. Cranston  Property tax classification  Tax levy determination.
Status: in_force

The assessor of the city of Cranston shall provide to the city council of Cranston, a list containing the full and fair cash valuation of each property class, and with the approval of the city of Cranston city council, annually determine the percentages of the tax levy to be apportioned each class of property and shall annually apply tax rates sufficient to produce the proportion of the total tax levy.
R.I. Gen. Laws § 44-13-4 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-4
§ 44-13-4. Rate of taxation.
Status: in_force

The tax imposed will be at the following rates:

(1) In the case of every corporation whose principal business is a steamboat or ferryboat business as a common carrier, every common carrier steam or electric railroad corporation, every street railway corporation, every common carrier dining, sleeping, chair, or parlor car corporation, every corporation whose principal business is selling and distributing water to the public, and every toll bridge corporation, one and one-fourth percent (1.25%) of its gross earnings;

(2) In the case of every corporation whose principal business is manufacturing, selling, distributing and/or transmitting currents of electricity to be used for light, heat, or motive power, four percent (4%) of its gross earnings, but deductions shall be made of gross earnings from the transmission or sale of electricity to other public utility corporations, non-regulated power producers, or municipal utilities for resale, whether within or outside of this state; provided, that the tax measured by the portion of the utilitys gross earnings as is derived from the manufacture and sale of illuminating and heating gas and its by-products and the merchandising of gas appliances shall be computed at the rate of three percent (3%);

(3) In the case of every express corporation carrying on its business on steamboats, steam or electric railroads, or street railways and of every public service corporation whose principal business is that of a telegraph corporation, four percent (4%) of its gross earnings;

(4) In the case of every telecommunications corporation providing telecommunications service, ten percent (10%) of its gross earnings; provided, that the rate shall be nine percent (9%) effective July 1, 1985, eight percent (8%) effective July 1, 1986, seven percent (7%) effective July 1, 1987, six percent (6%) effective July 1, 1988, and five percent (5%) effective July 1, 1997. For purposes of this chapter, telecommunications service means the transmission of any interactive two-way electromagnetic communications including voice, image, data, and other information, by means of wire, cable, including fiber optical cable, microwave, and radio wave, or any combinations of these media. This definition does not include value added non-voice services in which computer processing applications are used to act on the form, content, code, and protocol of the information to be transmitted;

(5) In the case of every public service cable corporation, eight percent (8%) of its gross earnings;

(6) In the case of every corporation whose principal business is manufacturing, selling and/or distributing to the public illuminating or heating gas, three percent (3%) of its gross earnings.
R.I. Gen. Laws § 44-11-14.2 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-14.2
§ 44-11-14.2. Allocation and apportionment of regulated investment companies and securities brokerage services.
Status: in_force

(a) Notwithstanding any other provisions of the general laws, any taxpayer located within the state which sells management, distribution or administration services (including without limitations, transfer agent, fund accounting, custody and other similar or related services) as described in this section to or on behalf of a regulated investment company (as defined in the Internal Revenue Code of 1986, as amended) may elect the allocation and apportionment method for the taxpayers net income provided for in this section. The election, if made, shall be irrevocable for successive periods of five (5) years. All net income derived directly or indirectly from the sale of management, distribution, or administration services to or on behalf of regulated investment companies, including net income received directly or indirectly from trustees, and sponsors or participants of employee benefit plans which have accounts in a regulated investment company, shall be apportioned to Rhode Island only to the extent that shareholders of the regulated investment company are domiciled in Rhode Island as follows:

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

(2) For purposes of this section, Rhode Island receipts shall be determined by multiplying total receipts for the taxable year from each separate regulated investment company for which the services are performed by a fraction. The numerator of the fraction shall be the average of the number of shares owned by the regulated investment companys shareholders domiciled in this state at the beginning of and at the end of the regulated investment companys taxable year, and the denominator of the fraction shall be the average of the number of the shares owned by the regulated investment company shareholders everywhere at the beginning of and at the end of the regulated investment companys taxable year.

(b) Notwithstanding any other provisions of the general laws, any taxpayer which provides securities brokerage services and which operates within the state may elect the allocation and apportionment method for the taxpayers net income provided for in this section. The election, if made, shall be irrevocable for successive periods of five (5) years. All net income derived directly or indirectly from the sale of securities brokerage services by a taxpayer shall be apportioned to Rhode Island only to the extent that securities brokerage customers of the taxpayer are domiciled in Rhode Island. The portion of net income apportioned to Rhode Island shall be determined by multiplying the total net income from the sale of the services by a fraction determined in the following manner:

(1) The numerator of the fraction shall be the brokerage commissions and total margin interest paid in respect of brokerage accounts owned by customers domiciled in Rhode Island for the taxpayers taxable year; and

(2) The denominator of the fraction shall be the brokerage commissions and total margin interest paid in respect of brokerage accounts owned by all of the taxpayers customers for the same taxable year.
R.I. Gen. Laws § 44-23-4 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-4
§ 44-23-4. Declarations under penalties of perjury.
Status: in_force

The oath or affirmation required by the provisions of this chapter as to any report or written statement is not required if the report or statement to be sworn to contains or is verified by a written declaration that it is made under the penalties of perjury; and whoever signs or issues any report or statement containing or verified by a written declaration is, if the report or statement is willfully false, guilty of perjury.
R.I. Gen. Laws § 44-70-15 — RI Code / Title 44 / Chapter 44-70 / Section 44-70-15
§ 44-70-15. Hearings and appeals.
Status: in_force

(a) Any person aggrieved by any action under this chapter of the tax administrator or his or her authorized agent for which a hearing is not elsewhere provided may apply to the tax administrator, in writing, within thirty (30) days of the action for a hearing, stating the reasons why the hearing should be granted and the manner of relief sought. The tax administrator shall notify the applicant of the time and place fixed for the hearing. After the hearing, the tax administrator may make the order in the premises as may appear to the tax administrator just and lawful and shall furnish a copy of the order to the applicant. The tax administrator may, by notice in writing, at any time, order a hearing on his or her own initiative and require the licensee or any other individual whom the tax administrator believes to be in possession of information concerning any growing, processing, distribution, sales, or transfer of cannabis products to appear before the tax administrator or his or her authorized agent with any specific books of account, papers, or other documents, for examination relative to the hearing.

(b) Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth division district court pursuant to chapter 8 of title 8. The taxpayers right to appeal under this section shall be expressly made conditional upon prepayment of all taxes, interest, and penalties, unless the taxpayer moves for and is granted an exemption from the prepayment requirement pursuant to § 8-8-26.
R.I. Gen. Laws § 44-3-13.10 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-13.10
§ 44-3-13.10. North Kingstown  Exemption of certain real estate. [Contingent effective date; see notes.]
Status: in_force

The town council of North Kingstown is authorized, by ordinance, to grant exemptions with respect to the assessed value of certain single-family residential real property situated in the town which is occupied by the owner or owners of it and which, as a consequence of a revaluation or update in accordance with § 44-5-11.6, the assessed value of the land component (exclusive of any buildings or other improvements) of the property has increased by more than fifty percent (50%) of the assessed value of the land component of the property as of December 31 of the year immediately preceding the effective date of the revaluation or update ( hereafter referred to as the increase). The ordinance may provide that no exemption may be granted unless the subject property was on the tax roll as single-family residential real property for the year immediately preceding the effective date of the revaluation or update. The exemption may be a percentage up to one hundred percent (100%) of the amount by which the increase exceeds one hundred fifty percent (150%) or more of the assessed value of the land component of the property as of December 31 of the year immediately preceding the effective date of the revaluation or update ( hereafter referred to as the exemption amount) and only one exemption shall be allowed to co-tenants, joint tenants, and tenants by the entirety even though all or more than one of them are occupying the property. In addition to a requirement of domicile within the town of North Kingstown at the time of making application for the exemption, the ordinance may also require that an applicant for the exemption or a member of his or her immediate family, i.e. parent, spouse, child or sibling, must have owned and occupied the particular residential property for a period of up to but not in excess of five (5) years prior to the effective date of the revaluation or update and for the year for which the exemption is claimed. The ordinance may also provide that the exemption shall not be granted to any applicant whose annual household income exceeds an amount up to but not in excess of seventy-five thousand dollars ($75,000) in the year for which the exemption is claimed. For the purposes of this section, the household income of a taxpayer shall be deemed to include the income of his or her spouse and all other individuals residing in the taxpayers dwelling for more than fifty percent (50%) of the calendar year. The ordinance may require that the exemption shall not be allowed in favor of any person unless he or she shall have presented to the assessor a true and exact account of his or her ratable estate as provided for in §§ 45-5-15 and 45-5-16 for the year for which the exemption is claimed, together with due evidence that he or she is entitled to the exemption. The ordinance may also provide for a graduated schedule of decreasing annual exemptions following the effective date of the revaluation or update and/or a graduated schedule of increasing exemptions which may be based on ownership and occupancy of the subject property by the applicant or a member of his or her immediate family, up to but not in excess of five (5) years. The exemption provided in accordance with the provisions of this section shall be in addition to any other exemption to which a person may be entitled under any other law or ordinance.
R.I. Gen. Laws § 44-5-64 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-64
§ 44-5-64. Barrington  Property tax classification  Tax levy determination.
Status: in_force

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

(b) The assessor has the authority to apply different rates of taxation against Class 1 and Class 2 property to determine the tax due and payable on the property; provided, that the rate of taxation is uniform within each class.
R.I. Gen. Laws § 44-49-10 — RI Code / Title 44 / Chapter 44-49 / Section 44-49-10
§ 44-49-10. Penalties  Criminal provisions.
Status: in_force

(a) Penalties. Any dealer violating this chapter is subject to a penalty of one hundred percent (100%) of the tax in addition to the tax imposed by § 44-49-9. The penalty will be collected as part of the tax.

(b) Criminal penalty; sale without affixed stamps. In addition to the tax penalty imposed, a dealer distributing or possessing controlled substances without affixing the appropriate stamps, labels, or other indicia is guilty of a crime and, upon conviction, may be sentenced to imprisonment for not more than five (5) years, or to payment of a fine of not more than ten thousand dollars ($10,000), or both.

(c) Statute of limitations. An indictment may be found and filed, or a complaint filed, upon any criminal offense specified in this section, in the proper court within six (6) years after the commission of this offense.
R.I. Gen. Laws § 44-5-20.03 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-20.03
§ 44-5-20.03. Central Falls  Property tax classification  Duties of the assessor.
Status: in_force

(a) The assessor of the city of Central Falls shall at the appointed time make a full and fair cash valuation of all the estate, real and personal, and motor vehicles subject to taxation in the city, and the determination is the assessed valuation of ratable property and motor vehicles.

(b) The assessed valuation of property subject to taxation is classified as follows:

(1) Class 1: residential and open space.

(2) Class 2:

(i) Personal property, previously subject to tax, including all goods, chattels, and effects, wherever they may be, except those that are exempt from taxation by the laws of the United States or of this state; and

(ii) Every vehicle and trailer registered under chapter 3 of title 31.

(3) Class 3: property used commercially or for industrial manufacturing.

(c) The resulting amount is the taxable value of each class of property to which shall apply the tax rates applicable to each class, as determined under § 44-5-20.04, to determine the tax due and payable on the property.
R.I. Gen. Laws § 44-11-10 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-10
§ 44-11-10. Returns and statements required to show whether corporation liable.
Status: in_force

The tax administrator may, whenever in his or her judgment if it is necessary, require any corporation, association, or organization, by notice served upon it, to make a return, render statements, or keep records as the tax administrator deems sufficient to show whether or not the corporation, association, or organization is liable for any tax under this chapter.
R.I. Gen. Laws § 44-3-27 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-27
§ 44-3-27. South Kingstown  Certain tax exemptions.
Status: in_force

Each exemption granted on property in the town of South Kingstown as defined in §§ 44-3-4, 44-3-5, and 44-3-12 is at a rate equivalent to seventy-one dollars ($71.00) per one thousand dollars ($1,000) of valuation for each exemption granted to a taxpayer.
R.I. Gen. Laws § 44-1-7.1 — RI Code / Title 44 / Chapter 44-1 / Section 44-1-7.1
§ 44-1-7.1. Interest on overpayments.
Status: in_force

(a) Each January 1 the tax administrator shall compute the rate of interest to be in effect for that calendar year by reference to the prime rate, which was in effect on October 1 of the preceding year. The term prime rate shall mean the predominant prime rate quoted by commercial banks to large businesses as determined by the board of governors of the Federal Reserve System.

(b) Notwithstanding any general or specific statute to the contrary, overpayments of state taxes or surcharges that are remitted to the tax division pursuant to § 39-21.1-14, shall bear interest at the prime rate as defined in § 44-1-7.1(a) from the date the tax or the surcharge that is referenced in this provision was paid, or from the date including any extensions of the date the tax became due, whichever of the dates occurs later.

(c) If any overpayment of state tax is refunded within ninety (90) days after the last date prescribed (or permitted by extension of time) for filing the return of the tax, or within ninety (90) days after the return is in fact filed, no interest shall be allowed under this section on the overpayment.

(d) For the purposes of this section, if any overpayment of state tax results from a carry-back of a net operating loss, the overpayment is deemed not to have been made prior to the close of the taxable year in which the net operating loss arises.

(e) If any overpayment of a surcharge referenced in subsection (b) of this section is refunded within ninety (90) days after notification of overpayment of the surcharge, no interest shall be allowed under this section on the overpayment.
R.I. Gen. Laws § 44-7-10.4 — RI Code / Title 44 / Chapter 44-7 / Section 44-7-10.4
§ 44-7-10.4. East Greenwich  Non-issuance and/or renewal of licenses or permits to applicants or licensees in arrears in local taxes, liens, and assessments in town.
Status: in_force

(a) No license or permit issued by the town of East Greenwich, and required for the operation of a business, shall be issued or renewed to any person or applicant who is in arrears for the payment of any local taxes, liens, or other assessments applicable to the operation of the business, unless the matter has been duly appealed in a timely fashion to a court of competent jurisdiction.

(b) No demolition or building permit may be issued for new construction and/or the renovation or alteration of an existing structure if the party assessed or property owner is in arrears for the payment of any real property tax, lien, or other town assessment on real property. This prohibition applies only to the real property that is the subject of the building permit application. This section does not apply to construction that serves to abate a pending notice of violation issued by the town of East Greenwich or any of its officials and/or representatives.

(c) Any applicant seeking any license or permit or any renewal of any license or permit must submit verification from the property tax or assessment collection agency of the town that all town taxes, liens, and assessments are paid to date.

(d) The licensing or permitting authority has the discretion to issue a license or permit, notwithstanding the foregoing, if the applicant has entered an approved repayment plan for the tax arrearage and is current on making payments pursuant to that plan.
R.I. Gen. Laws § 44-5-20.05 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-20.05
§ 44-5-20.05. Westerly  Property tax classification.
Status: in_force

The town of Westerly may, by resolution or ordinance adopted by the town council, provide for a system of classification of taxable property in conformity with the provisions of §§ 44-5-20.06  44-5-20.08.
R.I. Gen. Laws § 44-49-5 — RI Code / Title 44 / Chapter 44-49 / Section 44-49-5
§ 44-49-5. Tax payment required for possession.
Status: in_force

No dealer may possess any controlled substance upon which a tax is imposed under this chapter unless the tax has been paid on a controlled substance as evidenced by a stamp or other official indicia.
R.I. Gen. Laws § 44-23-9.1 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-9.1
§ 44-23-9.1. Hearing by tax administrator on application.
Status: in_force

An executor, administrator, trustee, legatee or other person aggrieved by a final assessment of the tax administrator as to the amount of the tax imposed by chapter 22 of this title on any estate or any part of the estate 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 final assessment or date tax is due, whichever is later, and shall request a hearing relative to the tax; and 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 § 44-5-13 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13
§ 44-5-13. Assessment and apportionment according to law  Date of assessment.
Status: in_force

The assessors shall assess all valuation and apportion any tax levy on the inhabitants of the city or town and the ratable property in the city or town according to law, and the assessed valuation of the ratable property shall be made as of the date of assessment provided in § 44-5-1 and shall be in accordance with the provisions of § 44-5-12; except that personal property consisting of stocks in trade and materials used in manufacture, which include raw materials, fuel, goods in process of manufacture, and completed products, except those which are specifically exempt by statute, are estimated at the average of the personalty kept on hand or located in the taxing district during the twelve (12) months ending with the date of assessment, or the average of any portion of the twelve (12) months when the business has not been carried on or located in the taxing district for a year.
R.I. Gen. Laws § 44-53-3 — RI Code / Title 44 / Chapter 44-53 / Section 44-53-3
§ 44-53-3. Successive seizures.
Status: in_force

Whenever any property or right to property upon which levy has been made by virtue of § 44-53-1 is not sufficient to satisfy the claim of the state for which levy is made, the tax administrator may, after this, and as often as may be necessary, proceed to levy in like manner upon any other property liable to levy of the person against whom the claim exists, until the amount due from the person, together with all expenses, is fully paid.
R.I. Gen. Laws § 44-5-72 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-72
§ 44-5-72. Jamestown  Assessment and taxation of new real estate construction.
Status: in_force

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

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

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

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

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

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

(g) This section applies only to taxes levied and property assessed in the town of Jamestown.
R.I. Gen. Laws § 44-17-4 — RI Code / Title 44 / Chapter 44-17 / Section 44-17-4
§ 44-17-4. Assessment of tax on available information  Interest on delinquencies  Collection powers.
Status: in_force

If any company fails to file a return within the time and as required by this chapter, or files an insufficient or incorrect return, or does not pay when due the tax imposed by this chapter, the tax administrator shall assess the tax upon the available information. The tax or the part of the tax that has not been paid is payable upon demand and shall bear interest at the annual rate provided by § 44-1-7 from the date when the tax should have been paid, and the tax administrator shall collect the assessed tax with interest 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 § 44-3-31.2 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-31.2
§ 44-3-31.2. Providence  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 [June 14, 2002] property taxes levied on eligible properties as of December 31, 2000, shall reflect adapted tax considerations. Owners of eligible properties are required to begin renovations by December 31, 2005, 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 that may be occupied of the building, 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.

(h) The term of any special property tax consideration previously approved under this section that is still in effect upon the effective date of this section shall, notwithstanding any provision therein to the contrary, be extended for five (5) years.
R.I. Gen. Laws § 44-3-42 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-42
§ 44-3-42. Cumberland  Fixed tax assessment for farmland.
Status: in_force

(a) The town council of the town of Cumberland may, by ordinance, provide for a fixed tax assessment for any real property situated in the town which has been classified and utilized as farmland, pursuant to the provisions of chapter 27 of this title, or pursuant to a classification established by ordinance. The amount of the assessment, and the rules and regulations regarding eligibility for the assessment and classification as farmland, shall be provided for by ordinance, and the town council of the town of Cumberland may, from time to time, by amendment to the ordinance, make changes in the amount of the assessment, and the rules and regulations regarding eligibility for the assessment and classification as farmland, as it deems necessary to promote the purpose of this section.

(b) The town council of the town of Cumberland is authorized in the ordinance to provide that any person who obtains an assessment pursuant to the ordinance to which the person is not entitled, by the filing or making of any false statement, or the proffering of any document or other writing known by the person to have been altered, forged, or to contain any false or untrue information, is liable to the town of Cumberland for an amount equal to double the amount of reductions in taxes resulting from the assessment, which amount is recoverable by the town in a civil action.
R.I. Gen. Laws § 44-5-77.1 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-77.1
§ 44-5-77.1. Providence  Cooperative housing corporation  Tax rates.
Status: in_force

(a) Notwithstanding any provision of the general or public laws to the contrary, the property tax rate applicable to any real property in the city of Providence owned by an entity organized as a cooperative housing corporation within the meaning of chapter 6.1 of title 7 shall be as follows:

With respect to any owner-occupied dwelling units in such real property, the rate shall be:

(1) For taxes assessed on units owned on December 31, 2013, one hundred fifteen percent (115%) of the rate applicable to residential, owner-occupied properties in the city;

(2) For taxes assessed on units owned on December 31, 2014, one hundred seven and one-half percent (107.5%) of the rate applicable to residential, owner-occupied properties in the city; and

(3) For taxes assessed on units owned on December 31, 2015, and for every tax assessment made thereafter, one hundred percent (100%) of the rate applicable to residential, owner-occupied properties in the city.

(b) With respect to any non-owner-occupied dwelling units in such real property, the rate applied in every assessment shall be the rate applicable to residential, non-owner-occupied properties in the city.
R.I. Gen. Laws § 44-7-4 — RI Code / Title 44 / Chapter 44-7 / Section 44-7-4
§ 44-7-4. Continuance in force of collection warrants.
Status: in_force

All warrants for the collection of taxes shall continue in force until the whole tax is collected, notwithstanding the time appointed for collecting the tax, or the term of office of the collector, may have expired, and notwithstanding the collector may have paid the tax into the city or own treasury.
R.I. Gen. Laws § 44-5-57 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-57
§ 44-5-57. North Providence  Property tax classification  List of ratable property.
Status: in_force

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

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

(2) Class two: all ratable tangible personal property.

(3) Class three: all residential real estate which consists of not more than five (5) dwelling units.

(4) Class four: all commercial and industrial real estate and all residential real estate which consists of six (6) or more dwelling units.

(5) Class five: owner-occupied mixed-use combination commercial and residential properties with five (5) units or less, and that the total commercial portion of the structure cannot occupy more than fifty percent (50%) of the entire square foot size of the structure itself.
R.I. Gen. Laws § 44-51-6 — RI Code / Title 44 / Chapter 44-51 / Section 44-51-6
§ 44-51-6. Assessment on available information  Interest on delinquencies  Penalties  Collection powers.
Status: in_force

If any provider shall fail to file a return within the time required by this chapter, or shall file an insufficient or incorrect return, or shall not pay the assessment imposed by this chapter when it is due, the tax administrator shall assess upon the information as may be available, which shall be payable upon demand and shall bear interest at the annual rate provided by § 44-1-7 from the date when the assessment should have been paid. If any part of the assessment made is due to negligence or intentional disregard of the provisions of this chapter, a penalty of ten percent (10%) of the amount of the determination shall be added to the assessment. The tax administrator shall collect the assessment with interest in the same manner and with the same powers as are prescribed for collection of taxes in this title.
R.I. Gen. Laws § 44-5-59 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-59
§ 44-5-59. North Providence  Property tax classification  Procedure for adopting.
Status: in_force

The assessor shall provide to the finance director a list containing the full and fair cash valuation of each property class, and with the approval of the town council of North Providence, 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 § 44-20-53 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-53
§ 44-20-53. Direct tax on consumer.
Status: in_force

All taxes paid in pursuance of this chapter are conclusively presumed to be a direct tax on the retail consumer, pre-collected for the purpose of convenience and facility only.
R.I. Gen. Laws § 44-14-20 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-20
§ 44-14-20. Interest on delinquent payments.
Status: in_force

If any tax imposed by this chapter is not paid when due, the taxpayer shall be required to pay as part of the tax interest thereon at the annual rate provided by § 44-1-7 from that time.
R.I. Gen. Laws § 44-7-21 — RI Code / Title 44 / Chapter 44-7 / Section 44-7-21
§ 44-7-21. Severability.
Status: in_force

The powers granted and the duties imposed by chapters 7  9 of this title and their applicability to any persons, tax districts, or circumstances shall be construed to be independent and severable, and if any one or more sections, clauses, sentences, or parts of these chapters, or their applicability to any persons, tax districts, or circumstances shall be adjudged unconstitutional or invalid, the judgment shall not affect, impair, or invalidate the remaining provisions of these chapters, or their applicability to other persons, tax districts, or circumstances, but shall be confined in its operation to the specific provisions held unconstitutional and invalid and to the persons, tax districts, and circumstances affected by that invalidity.
R.I. Gen. Laws § 44-33-19 — RI Code / Title 44 / Chapter 44-33 / Section 44-33-19
§ 44-33-19. Severability.
Status: in_force

If any part of this chapter is for any reason declared void, the invalidity shall not affect the validity of the remaining portions of this chapter.
R.I. Gen. Laws § 44-6-6 — RI Code / Title 44 / Chapter 44-6 / Section 44-6-6
§ 44-6-6. Action against delinquent collector.
Status: in_force

The general treasurer may have his or her action against any delinquent city or town collector and his or her sureties, and proceedings shall be conducted as provided in §§ 44-7-16  44-7-18.
R.I. Gen. Laws § 44-9-46 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-46
§ 44-9-46. Forms.
Status: in_force

The following forms may be used in proceedings for the collection of taxes under this chapter, and, if substantially followed, they shall be deemed sufficient for the proceedings to which they relate; but other suitable forms may also be used.

Send this notice by registered or certified mail, return receipt requested, at least fourteen (14) days before the sale, to any person having a right of redemption or any other interest in any of the parcels to be sold.
R.I. Gen. Laws § 44-1-28 — RI Code / Title 44 / Chapter 44-1 / Section 44-1-28
§ 44-1-28. Mailing as timely tax filing and payment.
Status: in_force

(a) Generally. Any report, claim, tax return, statement, or other document required or authorized to be filed with or any payment made to the state or to any political subdivision of the state which is:

(1) Transmitted through the United States mail, is deemed filed and received by the state or political subdivision on the date shown by the post office cancellation mark stamped upon the envelope or other appropriate wrapper containing it;

(2) Mailed but not received by the state or political subdivision or where received and the cancellation mark is illegible, erroneous, or omitted, is deemed filed and received on the date it was mailed if the sender establishes by competent evidence that the report, claim, tax return, statement, remittance, or other document was deposited in the United States mail on or before the date due for filing; and in cases of the non-receipt of a report, tax return, statement, remittance, or other document required by law to be filed, the sender files with the state or political subdivision a duplicate within thirty (30) days after written notification is given to the sender by the state or political subdivision of its non-receipt of the report, tax return, statement, remittance, or other document.

(b) Registered or certified mail; Certificate of mailing. If any report, claim, tax return, statement, remittance, or other document is sent by United States registered mail, certified mail, or certificate of mailing, a record authenticated by the United States post office of the registration, certification, or certificate is considered competent evidence that the report, claim, tax return, statement, remittance, or other document was mailed, and the date of registration, certification, or certificate is deemed the postmarked date.

(c) Saturdays, Sundays and legal holidays. If the date for filing any report, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, the filing is considered timely if performed on the next business day.
R.I. Gen. Laws § 44-67-13 — RI Code / Title 44 / Chapter 44-67 / Section 44-67-13
§ 44-67-13. Severability.
Status: in_force

If any provision of this chapter or the application of this chapter to any person or circumstances is held invalid, that invalidity shall not affect other provisions or applications of the chapter that can be given effect without the invalid provision or application, and to this end the provisions of this chapter are declared to be severable.
R.I. Gen. Laws § 44-23-24 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-24
§ 44-23-24. Refusal to furnish information or obey subpoena.
Status: in_force

If any executor, administrator, heir-at-law, or trustee, probate clerk or other person neglects or refuses to file any statement as required by the provisions of this chapter, or to furnish any other information required by this chapter, or neglects or refuses to comply with any subpoena issued under the authority of § 44-23-5, the tax administrator may apply to the sixth (6th) division of the district court, upon proof by affidavit of the neglect or refusal, for an order returnable in not less than two (2) nor more than five (5) days, directing the person charged in the affidavit with the neglect or refusal to show cause before the judge who made the order, or any other judge of the court, why the person should not be adjudged in contempt. Upon the return of the order, the judge before whom the matter is brought for a hearing shall examine the person under oath, and the person shall be given an opportunity to be heard. If the judge determines that the person has without reasonable cause been guilty of the neglect or refusal complained of, the judge may immediately commit the offender to the adult correctional institutions, to remain there until the offender submits to file the statement required or to furnish the information required, or to obey the subpoena, as the case may be, or is discharged according to law, or the judge may make any other order in the premises that the circumstances of the case may seem to the judge to require, and may from time to time alter, amend or suspend any order entered by the judge under this section. Notwithstanding anything contained in this section or in § 44-23-5, whenever any executor, administrator, heir-at-law, trustee, or other person liable for any tax imposed under the provisions of chapter 22 of this title, refuses or neglects to furnish any information which in the opinion of the tax administrator is necessary for the proper computation of the taxes payable under that chapter, after having been requested so to do, the tax administrator may in his or her discretion assess and collect the taxes at the highest rate at which they could in any event be computed. A party aggrieved by an order of the court may appeal the order to the supreme court in accordance with the procedures contained in the rules of appellate procedure of the supreme court.
R.I. Gen. Laws § 44-3-13.9 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-13.9
§ 44-3-13.9. North Kingstown  Exemption of elderly persons.
Status: in_force

The town council of North Kingstown may, by ordinance, exempt from taxation the real property situated in the town which is owned and occupied by any person over the age of sixty-five (65) years, and the exemption shall be a four hundred fifty dollar ($450) tax credit or the equivalent assessment dollars and only one exemption is allowed to co-tenants, joint tenants, and tenants by the entirety even though all or more than one of them are sixty-five (65) or more years of age and occupy the property. In addition to a requirement of domicile within the town of North Kingstown at the time of making application for the exemption, the ordinance may also require that an applicant for the exemption must be a resident of the town for a period of up to but not in excess of twenty (20) years prior to the date of assessment for the year for which the exemption is claimed; and the ordinance may also require that an applicant for the exemption must have owned and had title to the real estate where the applicant resided during any period of residency required by the ordinance. The ordinance may also provide, at the discretion of the town council, for a review of the exemption amount and residency requirement at which time the amount of the tax credit or the equivalent assessment dollars and residency requirement may be adjusted. The exemption provided in accordance with the provisions of this section is in addition to any other exemption to which a person may be entitled under any other law or ordinance.
R.I. Gen. Laws § 44-5-13.8 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.8
§ 44-5-13.8. Newport  Assessment and taxation of new real estate construction.
Status: in_force

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

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

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

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

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

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

(g) This section applies only to assessments and taxes in the city of Newport.
R.I. Gen. Laws § 44-20-28.1 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-28.1
§ 44-20-28.1. Noncompliance with tobacco manufacturers escrow fund  Penalties.
Status: in_force

(a)(1) A distributor may not affix, or cause to be affixed, stamps to individual packages of cigarettes to be sold or distributed in this state by a distributor licensed in this state if the attorney general has notified the distributor that the tobacco product manufacturer of those cigarettes has:

(i) Failed to become a participating manufacturer as defined in §23-71-3(1); and

(ii) Failed to create a qualified escrow fund and make the required deposits in the escrow fund pursuant to §23-71-3(2)(i) for any cigarettes the distributor sold or distributed for that tobacco product manufacturer in this state.

(2) As used in this section, tobacco product manufacturer has the same meaning as that term is defined in §23-71-2.

(b) A distributor who violates this section is subject to suspension or revocation of its license pursuant to §44-20-8.
R.I. Gen. Laws § 44-3-28.1 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-28.1
§ 44-3-28.1. Smithfield  Exemption for people with paraplegia.
Status: in_force

The town council of the town of Smithfield may, by ordinance, provide for a tax credit on real property situated in the town, owned and occupied by any person with paraplegia and who by reason of the paraplegic disability requires specially adapted housing. For the purposes of this section, specially adapted housing means real property which has been specifically altered and/or changed in some way in order to meet the needs of a person or persons with a paraplegic disability who reside at the property.
R.I. Gen. Laws § 44-9-8 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-8
§ 44-9-8. Sale of undivided part or whole of land.
Status: in_force

If the taxes are not paid, the collector shall, at the time and place appointed for the sale, sell by public auction for the amount of the taxes, assessments, rates, liens, interest, and necessary intervening charges, the smallest undivided part of the land which will bring the amount, but not less than one percent (1%), or the whole for the amount if no person offers to take an undivided part.
R.I. Gen. Laws § 44-23-5 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-5
§ 44-23-5. Appraisal of estate.
Status: in_force

(a) If any statement filed in accordance with the provisions of this chapter is considered to be an erroneous or incomplete statement of the property, real, tangible personal, intangible personal, or of any part of the property, of the decedent, the tax administrator shall give notice to the executor, administrator, heir-at-law, beneficiary, or trustee filing the statement, to appear before the tax administrator for the purpose of examination of and concerning the statement, and concerning all matters appertaining to the estate and the value of the estate of the decedent; and if the executor, administrator, heir-at-law, beneficiary, or trustee fails to appear after due notice, or if after appearance and examination of the executor, administrator, heir-at-law, beneficiary, or trustee the tax administrator still considers the statement to be an erroneous or incomplete statement, or if the executor, administrator, heir-at-law, beneficiary, or trustee refuses or neglects to answer the questions propounded in reference to the statement, the tax administrator may appraise the estate. The tax administrator shall give notice by mail to the executor, administrator, heir-at-law, beneficiary, or trustee and to all persons known to have a claim or interest in the estate or property to be appraised, of the time and place of the appraisal, and the tax administrator or his or her authorized agent shall at that time and place appraise the estate or property at its full and fair cash value as prescribed in this section; and for that purpose the tax administrator is authorized to issue subpoenas and to compel the attendance of witnesses and to take the evidence of the witnesses under oath if necessary, concerning the estate or property and the value of the estate, and the witnesses shall receive the same fees as those now paid to witnesses subpoenaed to attend the superior court. From the appraisal and other proof relating to the estate or property, the tax administrator determines the full and fair cash value of the estate or property upon which all taxes imposed by chapter 22 of this title are computed and the amount of taxes to which it is liable. If no appraisal is made as provided in this section, the tax administrator may determine the value of the property upon which all the taxes are computed and the amount of taxes to which it is liable.

(b) Notwithstanding the provisions of § 44-23-5(a), all farmland, as such term is defined in § 44-27-2, included as part of an estate for purposes of this section and utilized by the executor, administrator, heir-at-law, beneficiary or trustee as farmland, shall be appraised at its use value according to applicable federal and state law and not at its full and fair cash value.
R.I. Gen. Laws § 44-20-5 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-5
§ 44-20-5. Expiration, duration, and renewal of manufacturers, importers, distributors, and dealers licenses.
Status: in_force

(a) Effective January 1, 2025, to add manufacturer and distributor: Any manufacturer, importer, or distributor license and any license issued by the tax administrator authorizing a dealer to sell cigarettes and/or other tobacco products and/or electronic nicotine-delivery system products in this state shall expire at midnight on June 30 next succeeding the date of issuance unless (1) Suspended or revoked by the tax administrator; (2) The business with respect to which the license was issued changes ownership; (3) The manufacturer, importer, distributor, or dealer ceases to transact the business for which the license was issued; or (4) After a period of time set by the administrator; provided such period of time shall not be longer than three (3) years, in any of which cases the license shall expire and terminate and the holder shall immediately return the license to the tax administrator.

(b) Every holder of a dealers license shall annually, on or before February 1 of each year, renew its license by filing an application for renewal along with a twenty-five dollar ($25.00) renewal fee. The renewal license is valid for the period July 1 of that calendar year through June 30 of the subsequent calendar year.

(c) Every holder of a manufacturers, importers, or distributors license shall annually, on or before February 1 of each year, renew its license by filing an application for renewal along with a one thousand dollar ($1,000) renewal fee; provided, that for a distributor who or that does not affix stamps, the renewal fee shall be one hundred dollars ($100). The renewal license is valid for the period beginning July 1 of that calendar year through June 30 of the subsequent calendar year.
R.I. Gen. Laws § 44-70-18 — RI Code / Title 44 / Chapter 44-70 / Section 44-70-18
§ 44-70-18. Rules and regulations.
Status: in_force

The tax administrator is authorized to promulgate rules and regulations to carry out the provisions, policies, and purposes of this chapter. The provisions of this chapter shall be liberally construed to foster the enforcement of and compliance with all provisions herein related to taxation.
R.I. Gen. Laws § 44-29-10 — RI Code / Title 44 / Chapter 44-29 / Section 44-29-10
§ 44-29-10. Payment of refunds.
Status: in_force

All moneys received by the tax administrator under this chapter shall be paid over to the general treasurer. Whenever the tax administrator determines that any seller is entitled to a refund of any moneys paid by the seller under the provisions of this chapter, or whenever a court of competent jurisdiction orders a refund of any paid moneys, the general treasurer shall, upon certification by the tax administrator and with the approval of the director of the department of revenue, pay the refund from any moneys in the treasury not appropriated without any further act or resolution making appropriation; provided, that no refund shall be allowed unless a claim is filed with the tax administrator within three (3) years from the tenth day after the close of the month for which the overpayment was made. Every claim for a refund shall be made in writing, shall be in any form, and shall present any information that the tax administrator may by regulation require. Within thirty (30) days after disallowing any claim in whole or in part, the tax administrator shall give notice of his or her decision to the seller. If aggrieved by the decision, the seller, within thirty (30) days from the date of the mailing by the tax administrator of notice of the claim denial, may request a hearing and the tax administrator shall, as soon as practicable, set a time and place for the hearing. After the hearing, if aggrieved by the decision of the tax administrator, the seller may petition within thirty (30) days the sixth division of the district court for relief from the decision of the tax administrator. The court may confirm the decision of the tax administrator or order a refund or credit. A party aggrieved by a final order of the court may seek review of the order in the supreme court by writ of certiorari in accordance with the procedures contained in § 8-8-32.
R.I. Gen. Laws § 44-29-18 — RI Code / Title 44 / Chapter 44-29 / Section 44-29-18
§ 44-29-18. Severability.
Status: in_force

The provisions of this chapter are declared to be severable; and in case any part, section, or provision of this chapter is held void by any court of competent jurisdiction, the remaining parts, sections, and provisions of the chapter shall not be impaired or affected.
R.I. Gen. Laws § 44-65-12 — RI Code / Title 44 / Chapter 44-65 / Section 44-65-12
§ 44-65-12. Rules and regulations.
Status: in_force

The tax administrator is authorized to 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, policies, and purposes of this chapter.
R.I. Gen. Laws § 44-46-8 — RI Code / Title 44 / Chapter 44-46 / Section 44-46-8
§ 44-46-8. Certificates.
Status: in_force

A business shall not be allowed a credit under this chapter for any taxable year unless the business obtains a written certificate from the division of taxation.
R.I. Gen. Laws § 44-18-27 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-27
§ 44-18-27. Tax on rental income to retailer.
Status: in_force

If the sole use of the property, other than retention, demonstration, or display in the regular course of business, is the rental of the property while holding it for sale or rental, the purchaser or lessor may elect to pay the tax as measured by the cost of the property to him or her. The election is exercised by payment of the sales tax to the seller or by filing the required use tax return on or before the due date. Upon a subsequent sale of the property, the person making the sale shall include the full amount of the selling price in his or her gross receipts and shall pay the tax on the property.
R.I. Gen. Laws § 44-5-11.18 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-11.18
§ 44-5-11.18. Tax classification  Providence.
Status: in_force

Notwithstanding any provision of § 44-5-11.8 to the contrary, the city of Providence may adopt a tax classification with unrestricted tax rates by ordinance as follows:

(1) Classes of property.

(i)(A) Class 1A: Residential real estate consisting of one dwelling unit.

(B) Class 1 B: Residential real estate consisting of two (2) to five (5) dwelling units; land classified as open space; and dwellings on leased land including mobile homes.

(C) Class 1 C: Residential real estate consisting of six (6) to ten (10) dwelling units.

(D) Class 1 D: Residential real estate of more than ten (10) dwelling units.

(ii)(A) Class 2A: Commercial I real estate, as defined by the Providence tax assessor on an annual basis.

(B) Class 2B: Commercial II real estate, as defined by the Providence tax assessor on an annual basis.

(iii) Class 3: Properties containing partial residential and commercial or business uses. The city is authorized to adopt a tax rate for this class or to apply the appropriate residential tax rate to the residential portion of the property and the commercial rate to the commercial portion of the property. The city may apportion property by square footage, by number of units, or by any other reasonable and consistent manner.

(iv) Class 4: All ratable, tangible personal property.

(2) A homestead exemption is also authorized within Classes 1A and 1B. In lieu of a homestead exemption, the city of Providence may divide Classes 1A and 1B into non-owner and owner-occupied property and adopt separate tax rates.

(3) In any tax year after the first in which the city of Providence adopts such a tax classification, the city council of the city of Providence may by ordinance change the number of dwelling units to be included in Class 1A, Class 1B, Class 1C, and Class 1D.

(4) The tax rate for Class 2A shall not be more than two (2) times the base tax rate of Class 1A; and the tax rate for Class 2A shall not be more than three and one-half (3Â½) times the effective owner-occupied tax rate of Class 1A, whether by homestead exemption or separate rates. The tax rate for Class 2B shall not be more than one and one-half (1.5) times the tax rate for Class 2A. There shall be no further differential tax rate limits for a tax classification adopted pursuant to this section.
R.I. Gen. Laws § 44-19-16 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-16
§ 44-19-16. Finality of determination  Time payment due.
Status: in_force

Unless a hearing has been requested as provided in § 44-19-17, any determination made by the tax administrator under §§ 44-19-11  44-19-14 becomes final and shall be paid within ten (10) days after mailing by the tax administrator of the notice of that determination. If that determination is not paid, a further penalty of ten percent (10%) of the amount of the determination, exclusive of interest and other penalties, is added to it.
R.I. Gen. Laws § 44-23-10 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-10
§ 44-23-10. Deposit with tax administrator to cover taxes.
Status: in_force

An executor, administrator, or trustee may deposit with the tax administrator a sum of money sufficient in the opinion of the tax administrator to pay all taxes, which may become due under the provisions of chapter 22 of this title. When the taxes have been determined, the general treasurer shall, upon certification by the tax administrator and with the approval of the controller, repay to the executor, administrator, or trustee the difference between the determined taxes and the amount deposited, or the tax administrator shall collect any deficiency in the tax. The lien upon the estate imposed under § 44-23-9 is discharged by the acceptance of the deposit.
R.I. Gen. Laws § 44-3-28 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-28
§ 44-3-28. North Providence  Exemption for people with paraplegia.
Status: in_force

The town council of the town of North Providence may, by ordinance, exempt from taxation the real property situated in the town, owned and occupied by any person with paraplegia through a disability which is not a military service connected disability and who by reason of the paraplegic disability requires specially adapted housing; and that exemption shall not exceed fifteen thousand dollars ($15,000). For the purposes of this section, specially adapted housing is housing which is similar to that provided for in § 44-3-4.
R.I. Gen. Laws § 44-5-11.9 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-11.9
§ 44-5-11.9. West Warwick  Residential real estate classification.
Status: in_force

(a) Notwithstanding any limitation, condition or any other provision to the contrary contained within § 44-5-11.8, the town of West Warwick may adopt the following separate and distinct tax classification tax-rates for each of the following classification:

(b) Classes of Property:

(1) Single-family homes, condominiums, residential real estate consisting of no more than two (2) dwelling units (one of which is owner occupied), land classified as open space, and dwellings on leased land including mobile homes;

(2) Residential real estate containing between two (2), three (3), four (4), and five (5) dwelling units, except for two (2) dwelling units, one of which is owner occupied;

(3) Residential real estate containing six (6) or more dwelling units, and properties containing partial commercial or business uses with six (6) or more dwelling units;

(4) Commercial and industrial real estate, and residential properties containing partial commercial or business uses, with five (5) or less dwelling units; and

(5) Two (2) separate and distinct tax classification tax-rates for personal property described as Class 3 and Class 4 in subsection 44-5-11.8(b)(3) and (b)(4), respectively.
R.I. Gen. Laws § 44-5-88 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-88
§ 44-5-88. Tax amnesty.
Status: in_force

(a) Notwithstanding any other provision of the general laws to the contrary, any municipality may, by ordinance, duly enacted, authorize one tax amnesty period every three (3) years, during which a waiver of interest and penalties on overdue real estate payments, and tangible tax payments may be made if the request for a waiver of interest and penalties is in writing, signed, and dated by the taxpayer and by July 1 of the year in which the municipality has scheduled the waiver of penalties and interest.

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

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

(d) Waivers of interest and penalties shall not be granted for any taxes owed for the tax year during which the amnesty periods are offered.
R.I. Gen. Laws § 44-13-9 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-9
§ 44-13-9. Entire gross earnings of business wholly within state.
Status: in_force

In the case of every corporation carrying on business wholly within this state, its entire gross earnings from its operation for the preceding calendar year, or for the portion of the year that the corporation has carried on business, shall be apportioned to this state.
R.I. Gen. Laws § 44-70-5 — RI Code / Title 44 / Chapter 44-70 / Section 44-70-5
§ 44-70-5. Application of tax revenue.
Status: in_force

The administrator shall deposit revenue collected pursuant to this chapter from the state cannabis excise tax or associated amounts as penalties, forfeitures, interest, costs of suit, and fines for failure to timely report or pay the state cannabis excise tax into the marijuana trust fund pursuant to § 21-28.11-13(d) and revenue from the sales tax into the general fund.
R.I. Gen. Laws § 44-43-5 — RI Code / Title 44 / Chapter 44-43 / Section 44-43-5
§ 44-43-5. Exemption.
Status: in_force

To the extent that a long-term capital gain was included in the calculations of taxes imposed by chapters 11, 13, 14 or 30 of this title, that long-term capital gain shall be excluded. The long-term capital gain is the long-term capital gain as defined in 26 U.S.C. § 1222(3) which is:

(1) Recognized by a partner in a certified venture capital partnership from the sale or exchange of an interest in the partnership; or

(2) A partners distributive share (in a certified venture capital partnership) of any long-term capital gain recognized by the partnership from the sale or exchange of an interest in any entity which at the time the interest was acquired was a qualifying business entity; or

(3) The long-term capital gain recognized by an entrepreneur from the sale or exchange of an interest in an entity, which at the time the interest was acquired was a qualifying business entity.
R.I. Gen. Laws § 44-7-6 — RI Code / Title 44 / Chapter 44-7 / Section 44-7-6
§ 44-7-6. City or town treasurer as collector.
Status: in_force

In every city or town in which a collector is not elected or appointed the city or town treasurer performs all the duties and exercise all the powers which by law are imposed and conferred upon collectors of taxes.