R.I. Gen. Laws § 44-11-2 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-2
§ 44-11-2. Imposition of tax.
Status: in_force

(a) Each corporation shall annually pay to the state a tax equal to nine percent (9%) of net income, as defined in § 44-11-11, qualified in § 44-11-12, and apportioned to this state as provided in §§ 44-11-13  44-11-15, for the taxable year. For tax years beginning on or after January 1, 2015, each corporation shall annually pay to the state a tax equal to seven percent (7.0%) of net income, as defined in § 44-11-13  44-11-15, for the taxable year.

(b) A corporation shall pay the amount of any tax as computed in accordance with subsection (a) after deducting from net income, as used in this section, fifty percent (50%) of the excess of capital gains over capital losses realized during the taxable year, if for the taxable year:

(1) The corporation is engaged in buying, selling, dealing in, or holding securities on its own behalf and not as a broker, underwriter, or distributor;

(2) Its gross receipts derived from these activities during the taxable year amounted to at least ninety percent (90%) of its total gross receipts derived from all of its activities during the year. Gross receipts means all receipts, whether in the form of money, credits, or other valuable consideration, received during the taxable year in connection with the conduct of the taxpayers activities.

(c) A corporation shall not pay the amount of the tax computed on the basis of its net income under subsection (a), but shall annually pay to the state a tax equal to ten cents ($.10) for each one hundred dollars ($100) of gross income for the taxable year or a tax of one hundred dollars ($100), whichever tax shall be the greater, if for the taxable year the corporation is either a personal holding company registered under the federal Investment Company Act of 1940, 15 U.S.C. § 80a-1 et seq., regulated investment company, or a real estate investment trust as defined in the federal income tax law applicable to the taxable year. Gross income means gross income as defined in the federal income tax law applicable to the taxable year, plus:

(1) Any interest not included in the federal gross income; minus

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

(3) Fifty percent (50%) of the excess of capital gains over capital losses realized during the taxable year.

(d)(1) A small business corporation having an election in effect under subchapter S, 26 U.S.C. § 1361 et seq., shall not be subject to the Rhode Island income tax on corporations, except that the corporation shall be subject to the provisions of subsection (a), to the extent of the income that is subjected to federal tax under subchapter S. Effective for tax years beginning on or after January 1, 2015, a small business corporation having an election in effect under subchapter S, 26 U.S.C. § 1361 et seq., shall be subject to the minimum tax under § 44-11-2(e).

(2) The shareholders of the corporation who are residents of Rhode Island shall include in their income their proportionate share of the corporations federal taxable income.

(3) [Deleted by P.L. 2004, ch. 595, art. 29, § 1.]

(4) [Deleted by P.L. 2004, ch. 595, art. 29, § 1.]

(e) Minimum tax. The tax imposed upon any corporation under this section, including a small business corporation having an election in effect under subchapter S, 26 U.S.C. § 1361 et seq., shall not be less than four hundred fifty dollars ($450). For tax years beginning on or after January 1, 2017, the tax imposed shall not be less than four hundred dollars ($400).
R.I. Gen. Laws § 44-71-7 — RI Code / Title 44 / Chapter 44-71 / Section 44-71-7
§ 44-71-7. Recapture.
Status: in_force

(a) If under Section 42 of the 1986 Internal Revenue Code, as amended, a portion of any federal low-income housing tax credits taken on a low-income project is required to be recaptured, the Rhode Island low-income housing tax credit authorized with respect to such qualified Rhode Island project shall also be recaptured. The state recapture amount shall be equal to the amount of the Rhode Island low-income housing tax credits previously claimed times a fraction, the numerator of which shall be the amount of recaptured federal low-income housing tax credits and the denominator of which shall be the amount of federal low-income housing tax credits previously claimed.

(b) The department shall provide notification of recapture determinations to the division of taxation within thirty (30) days. Such notifications shall include the proportion of the Rhode Island low-income housing tax credit to be recaptured, the identity of each taxpayer subject to the recapture, and the amount of credit previously allocated to such taxpayer.
R.I. Gen. Laws § 44-70-14 — RI Code / Title 44 / Chapter 44-70 / Section 44-70-14
§ 44-70-14. Claim for refund.
Status: in_force

Whenever the tax administrator determines that any person is entitled to a refund of any monies paid by a person under the provisions of this chapter, or whenever a court of competent jurisdiction orders a refund of any monies paid, the general treasurer shall, upon certification by the tax administrator and with the approval of the director of revenue, pay the refund from any monies in the treasury not appropriated without any further act or resolution making appropriation for the refund. No refund is allowed unless a claim is filed with the tax administrator within three (3) years from the fifteenth day after the close of the month for which the overpayment was made.
R.I. Gen. Laws § 44-3-22 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-22
§ 44-3-22. Cranston  Real estate and excise tax exemption for persons who are disabled.
Status: in_force

(a)(1) The city council of the city of Cranston is authorized to provide, by ordinance, for an exemption not to exceed three thousand dollars ($3,000) on assessed value used in determining the excise tax for any person who meets the following two (2) requirements:

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

(ii) Does not own any real property.

(2) The exemption is not allowed unless the person entitled to it has presented to the assessor on or before the last day on which sworn statements may be filed with the assessor for the last year for which the exemption is claimed, evidence that he or she is entitled.

(3) Upon attaining the age of sixty-five (65) years, a person who is totally disabled is no longer entitled to this exemption. Any person who transfers any personal property specifically for the purpose of qualifying for this exemption shall be denied the exemption.

(b)(1) The city council of the city of Cranston is authorized to provide, by ordinance, for an exemption up to six thousand dollars ($6,000) on assessed value from local taxation on real residential property for any person who meets the following three (3) requirements:

(i) Head of household;

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

(iii) Is occupied as a domicile of the person who is disabled.

(2) In no case is real residential property entitled to more than one, six-thousand dollar ($6,000) exemption even though occupied and designated as a domicile by more than one person who is disabled.

(3) The total amount of tax exemption that one can receive from any source whatsoever under this subsection shall not exceed six thousand dollars ($6,000).

(4) The exemption is not allowed unless the person entitled to it has presented to the assessors, on or before the last day on which sworn statements may be filed with the assessors for the year for which the exemption is claimed, due evidence that he or she is so entitled.

(5) Upon attaining the age of sixty-five (65) years, a person who is totally disabled is no longer entitled to this exemption.
R.I. Gen. Laws § 44-23-35 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-35
§ 44-23-35. Statement required as to delivery of decedents property to other than administrator.
Status: in_force

No person having in possession or under control of property forming a part of the estate of a resident decedent, as provided in this chapter, may deliver or transfer the property to any person other than the executor, administrator, or trustee of the decedent unless the person making delivery or transfer of the property immediately furnishes the tax administrator with a statement under oath describing the property delivered or transferred together with the name of the person to whom the property is delivered or transferred; provided, that any insurance company engaging in the business of writing contracts of insurance in the state notifies the tax administrator of the amount of any payment or payments made, or to be made to any person or persons under any insurance contract, as a result of the death of a Rhode Island resident, whenever the total amount of payment or payments made or to be made to the person or persons exceeds fifty thousand dollars ($50,000); and provided, that banks and other institutions having deposits standing in the joint names of two (2) or more persons, or standing in the joint names of two (2) or more persons and payable to either or the survivor or survivors, are not required to furnish the statement with respect to deposits of one thousand dollars ($1,000) or less. In the case of deposits of over one thousand dollars ($1,000), the bank or other institution, having knowledge of the decease of one of the persons in whose names the deposit stands, or upon request of the tax administrator, shall, in lieu of the statement furnish a certificate showing the amount of each deposit together with the names of the persons in whose names the deposit stands. Any person who makes delivery or transfer without furnishing a statement is liable for the amount of any tax which may be assessed on account of the transfer of the property, together with its interest, to be collected in an action brought in the name of the tax administrator.
R.I. Gen. Laws § 44-14-3 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-3
§ 44-14-3. Tax on state banks.
Status: in_force

(a) Each banking institution organized or incorporated under the laws of this state or having its principal place of business or a branch located within the limits of this state shall annually pay a tax or excise to the state for the privilege of existing as a banking institution during any part of the taxable year. The tax is measured by:

(1) Net income, as defined in § 44-14-10, for the income period and is computed at the rate of nine percent (9%) of the net income; or

(2) Authorized capital stock as of the last day of the income period and is computed at the rate of two dollars fifty cents ($2.50) for each ten thousand dollars ($10,000), or fractional part, of an authorized capital stock; whichever measure yields the greater amount of tax.

(b) In the case of a banking institution not organized or incorporated under the laws of this state, but having its principal place of business or branch located within the limits of this state, its net income is apportioned to this state under rules and regulations promulgated by the tax administrator.

(c)(1) A banking institution having an election in effect under subchapter S, 26 U.S.C. § 1361 et seq., (including a banking institution that is a qualified subchapter S subsidiary, as defined by 26 U.S.C. § 1361, of a corporation or banking institution having an election in effect under 26 U.S.C. § 1361 et seq.) is not subject to the Rhode Island tax or excise on banking institutions, except that the banking institution shall be subject to the provisions of subdivision (a)(1) of this section to the extent the income is subjected to federal tax under subchapter S.

(2) The shareholders of the banking institution who are residents of Rhode Island shall include in their income their proportionate share of the banking institutions federal taxable income.

(3) If any shareholder of the banking institution is a nonresident during any part of the banking institutions taxable year, he or she shall file a Rhode Island personal income tax return in accordance with the rules and regulations as promulgated by the tax administrator.
R.I. Gen. Laws § 44-11-27 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-27
§ 44-11-27. Pecuniary penalty for fraud.
Status: in_force

In case a false or fraudulent return is made with intent to evade any tax imposed by this chapter, the tax administrator shall add to the tax fifty percent (50%) of its amount.
R.I. Gen. Laws § 44-7-26 — RI Code / Title 44 / Chapter 44-7 / Section 44-7-26
§ 44-7-26. Jeopardy collections of taxes.
Status: in_force

(a) If, between the assessment date and the tax due date, any tax collector believes that the collection of any tax will be jeopardized by delay, he or she shall, subject to the provisions of this section, collect the tax immediately.

(b) He or she may enforce collection of the tax by using any one or more of the methods provided in chapters 8 and 9 of this title, or in any other section relating to the collection of taxes.

(c) If the amount of the tax has been definitely fixed by the assessors, the collector shall collect that amount. If the assessment of the property represented by the tax has been fixed by the assessors but the tax rate has not been laid, the collector shall, subject to the provisions of this section, enforce collection of a tax obtained by multiplying the fixed assessment by the tax rate of the next preceding year. If neither the assessment of the property nor the tax rate has been fixed, the tax collector shall make application to the assessors for a valuation on the property. The assessors shall, immediately, value the property and the valuation placed upon the property by the assessors, together with the tax rate of the preceding year, shall be used by the collector in determining the amount of tax to be collected.

(d) If, after the payment of any tax in conformity with the provisions of this section, it is found that the amount paid is in excess of the amount which would have been paid on the tax due date or after appeal to the courts, the excess paid shall be returned to the taxpayer upon written application by him or her to the treasurer of the municipality. The written application shall contain a recital of the facts, shall show the amount of rebate to which the applicant believes he or she is entitled, shall be approved by the tax collector, and shall be made within the period of one year from the date of the definite determination of the tax.

(e) The person against whom jeopardy collection proceedings have been begun, may obtain a stay of collection of the whole or any part of the amount of the tax represented by the proceedings by filing with the tax collector a bond in an amount not exceeding double the amount as to which the stay is desired, and with the surety as the tax collector deems necessary, conditioned upon the payment of the amount, the collection of which is stayed by the bond as is found to be due from the person when the tax roll has been completed and the tax rate fixed or as is determined by a court of competent jurisdiction after appeal to it. The amount of the tax which is stayed by the bond shall be paid on notice and demand of the tax collector at any time after the tax due date. The person subject to jeopardy collection proceedings under the provisions of this section, who has obtained a stay of collection in whole or in part, shall have the right to waive the stay at any time in respect to the whole or any part of the amount covered by the bond and if, as the result of the waiver, any part of the amount covered by the bond is paid, the bond shall, at the request of the taxpayer, be proportionately reduced.
R.I. Gen. Laws § 44-18-2 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-2
§ 44-18-2. Declaration of necessity.
Status: in_force

The recognition of the state of its obligation to grant pay increases for teachers in the manner provided in chapter 7 of title 16, to assure the maintenance of proper educational standards in the public schools, coupled with the compelling necessity for additional state aid to the several cities and towns now confronted with financial crisis, have created an increased burden on the finances of the state. To the end that adequate funds are available to the state government to enable it to meet these newly adopted obligations, without impairing the ability of the state to fulfill its existing obligations, a revision of the tax structure is unavoidable. The enactment of the provisions of chapters 18 and 19 of this title is declared to be necessary to enable the state to carry out the provisions of chapter 7 of title 16.
R.I. Gen. Laws § 44-7-27 — RI Code / Title 44 / Chapter 44-7 / Section 44-7-27
§ 44-7-27. Newport  Cancellation of real property taxes in the city.
Status: in_force

In addition to the provisions of § 44-7-14, the council of the city of Newport may cancel in whole or in part taxes, including late payment penalties and interest, assessed upon the following real property:

(1) Real property located at Washington Street South Pier, tax assessors plat 16, lot 244, for any period of time after April 1, 1985, at which time ownership of the real property was transferred to the state of Rhode Island and the Rhode Island economic development corporation for the purpose of constructing berthing facilities for commercial fishing vessels.

(2) Real property located at Washington Street, tax assessors plat 16, lots 113, 111.4 and 223, for any period of time after August 1, 1986, at which time ownership of the real property was transferred to the state of Rhode Island for the purpose of constructing a transportation and visitors center for the Newport Gateway project.
R.I. Gen. Laws § 44-9-36 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-36
§ 44-9-36. Sale by city or town treasurer without foreclosure.
Status: in_force

After one year from the purchase by a city or town of any parcels of land for nonpayment of taxes, if the treasurer is of the opinion that the parcels are of insufficient value to meet the taxes, interest, and charges and all subsequent taxes and assessments, together with the expenses of a foreclosure under § 44-9-25, and that the facts essential to the validity of the tax title on the lands have been adequately established, he or she may sell all the parcels, severally or together, at public auction to the highest bidder, first giving notice of the time and place of sale by publication in some public newspaper at least once a week for three (3) successive weeks before the sale, the first publication of which shall be at least twenty-one (21) days before the day of sale, including the day of the first publication in the computation. The treasurer at the auction may reject any bid which he or she deems inadequate. The treasurer shall execute and deliver to the highest bidder, whose bid has not been rejected as inadequate, a deed without covenant, except that the sale has in all particulars been conducted according to law. The deed shall not be valid unless recorded within sixty (60) days after the sale. Title taken pursuant to a sale under this section shall be absolute upon the recording of the deed of the treasurer in the proper registry of deeds within sixty (60) days (Forms 11 to 13).
R.I. Gen. Laws § 44-5-13.40 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.40
§ 44-5-13.40. Property tax exemptions for surviving spouses of police and fire personnel killed in the line of duty.
Status: in_force

(a) Notwithstanding any other provision of chapter 5 of title 44, each municipality shall exempt from taxation the real property of the surviving spouse of any law enforcement officer or firefighter who was killed in the line of duty, who occupies the real property as his or her principal place of residence. This exemption shall cease if the surviving spouse remarries and shall not be claimed thereafter. This exemption applies to the surviving spouses principal place of residence without any restriction on the spouses moving to a different principal place of residence within the state.

(b) For the purposes of this section, killed in the line of duty shall mean a traumatic physical wound (or traumatized physical condition of the body) directly and proximately caused by external force (such as bullets, explosives, sharp instruments, blunt objects, or physical blows), chemicals, electricity, climatic conditions, infectious disease, radiation, viruses, or bacteria. When a law enforcement officer or firefighter engages in a situation involving nonroutine stressful or strenuous physical law enforcement, fire suppression or participates in a training exercise involving nonroutine stressful or strenuous physical activity and dies of a heart attack, stroke, or vascular rupture not later than twenty-four (24) hours after the officer or firefighter engaged in the activity, the death shall be considered killed in the line of duty.

(c) The provisions of this section shall not be applied retroactively but shall only be applied prospectively.
R.I. Gen. Laws § 44-5-40 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-40
§ 44-5-40. Procedures for collecting land use change tax.
Status: in_force

(a) When a change in the use of the land occurs the assessor shall record in the land evidence records a notice of the change in use, stipulating on the land evidence records, a description of the property, its plat and lot number (if any), the fair market value, and the amount of taxes due. Similar notices shall be mailed to the present owner of the property and the director of environmental management by registered or certified mail within twenty-four (24) hours of the recording. The tax constitutes a lien on the property at the time of recording the notice of land use change and the tax becomes due and payable in full within ninety (90) days of the date of recording. The lien continues in effect until the taxes are paid in full. Every city and town shall make provisions for the payment in installments of any land use change tax, permitting persons to pay the tax in equal quarterly installments, with the final quarter to be paid in full within one year of the date when the change of use notice is recorded, as prescribed in this subsection. Failure by the owner to pay the taxes in a timely manner as prescribed in this subsection allows the tax collector to advertise and sell the property in the same manner as prescribed in chapter 9 of this title.

(b) The board of assessment review of any city or town, or the city or town council if there is no board of review in any city or town, has the authority to hear and consider the appeal of any property owner concerning the fair market value placed on his or her land by the assessor, and if it appears that the land has been appraised in excess of its fair market value at the time of the change in use, the board or council has the power to change the value of the land and adjust the land use change tax applied to the land according to the schedule prescribed in § 44-5-39.
R.I. Gen. Laws § 44-5-7 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-7
§ 44-5-7. Provision for municipal installment payments.
Status: in_force

(a)(1) Every city and town shall make provision for the payment in installments of any tax levied under the provisions of § 44-5-1 by adding to and making a part of the resolution ordering the assessment and the collection of the tax an option permitting persons assessed to pay their taxes in equal quarterly installments if they so desire, free of any charges, interest, penalties, or other assessments, the amounts and dates for payment of the installments to be specified in the resolution; provided, that the city or town may provide that the option contained in the resolution does not apply to any tax levied in an amount not in excess of one hundred dollars ($100) in which case the tax is payable in a single installment.

(2) As used in this section, person assessed includes: (i) the person named in the assessment, the record owner of the property assessed, and any attorney, property manager, or other person acting on behalf of the person assessed, or the record owner of the property assessed; and (ii) Any mortgagee or other person having a lien or other security interest in the property assessed of any mortgage servicer, tax servicer, or agent of any such mortgagee or lienholder.

(b) If, prior to July 8, 1999, a mortgagee, holder of a security interest, mortgage servicer, tax servicer, or agent has been required by the tax collector of the city or town where the property is situated to pay the tax levied under the provisions of § 44-5-1 in a single installment, the tax collector, city or town, mortgagee, holder, mortgage servicer, tax servicer, or agent will be deemed, with respect to the single installment payment, to have complied with applicable law.

(c) No tax collector of the city or town where the property assessed is situated shall impose or attempt to impose different requirements relating to payment of taxes based upon whether the person who actually pays the tax is:

(1) The person named in the assessment, the record owner of the property assessed, and any attorney, property manager, or other person acting on behalf of the person assessed, or the record owner of the property assessed; or

(2) A mortgagee or other person having a lien or other security interest in the property assessed or any mortgage servicer, tax servicer or agent of any mortgagee or lienholder.

(d) A person assessed as defined in paragraph (a)(2)(ii) of this section may opt to continue to pay the tax assessed as of December 31, 1996, in a single installment if the tax collector of the city or town where the property assessed is situated required those persons to pay the tax levied under the provisions of § 44-5-1 in a single installment. This subsection applies notwithstanding that, prior to July 8, 1999, the tax collector of the city or town where the property assessed is located permitted the person to pay the tax levied under the provisions of § 44-5-1 in installments, but only upon payment of a charge, interest, penalty, or other assessment.

(e) Compliance within this section is mandatory with respect to the tax assessed as of December 31, 1999, and thereafter.

(f) This law is not applicable to any city or town that as of July 8, 1999, offered a discount in exchange for a single installment payment.
R.I. Gen. Laws § 44-9-51 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-51
§ 44-9-51. Notice to taxpayer  After lien has been perfected.
Status: in_force

After the lien has been filed with the secretary of state, the taxpayer shall be notified by certified mail, return receipt requested, that a lien has been perfected and the taxpayer has seven (7) business days from receipt of the certified letter to pay any outstanding taxes or request a hearing with the city or town tax collector or designee.
R.I. Gen. Laws § 44-18-1 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-1
§ 44-18-1. Short title.
Status: in_force

Chapters 18 and 19 of this title may be known and cited as the Sales and Use Tax Act.
R.I. Gen. Laws § 44-1-31.1 — RI Code / Title 44 / Chapter 44-1 / Section 44-1-31.1
§ 44-1-31.1. Returns to be filed by paid tax return preparers electronically.
Status: in_force

(a) Beginning January 1, 2009, the tax administrator is authorized to require that paid tax return preparers that prepared more than one hundred (100) Rhode Island tax returns in the prior year, shall file Rhode Island tax returns for their clients electronically with the Rhode Island Division of Taxation.

(b) This section shall apply to paid tax return preparers of Rhode Island personal and corporate income tax returns as well as paid preparers of other types of Rhode Island tax returns.

(c) If a paid tax return preparer is required by the tax administrator to file electronically in accordance with this section, the tax administrator may allow such preparer to bypass such requirement in a given instance where a client specifically requests that the return(s) not be filed electronically.

(d) If a paid tax return preparer fails to abide by such electronic filing requirement or otherwise causes clients Rhode Island tax returns to be filed falsely or improperly, the tax administrator may, after a hearing to show cause, preclude such preparer from preparing and filing Rhode Island tax returns with the Rhode Island Division of Taxation.

(e) The tax administrator is authorized to waive the electronic filing requirement in a given year for a paid tax return preparer who can show that filing electronically will cause undue hardship.
R.I. Gen. Laws § 44-3-30 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-30
§ 44-3-30. Burrillville  Property taxation of electricity generating facilities located in the town.
Status: in_force

Notwithstanding any other provisions of the general laws to the contrary, real and personal property of any facility for the generation of electricity located in the town of Burrillville and in operation prior to July 1, 2017, or subsequently expanded, are taxable by the town. As to any facility for the generation of electricity located in the town of Burrillville, in operation prior to or subsequent to July 1, 2017, the town council of the town of Burrillville is authorized to determine, by ordinance or resolution, an amount of taxes to be paid each year on account of real or personal property used in connection with any facility for the generation of electricity located in the town, notwithstanding the valuation of the property or the rate of tax. The determination is for a period not to exceed twenty-five (25) years. The town council of the town of Burrillville is authorized to extend the determination by ordinance or resolution. The extension shall be for a period not to exceed an additional twenty (20) years.
R.I. Gen. Laws § 44-59-7 — RI Code / Title 44 / Chapter 44-59 / Section 44-59-7
§ 44-59-7. Cooperating sovereigns.
Status: in_force

The Agreement authorized by this chapter shall be an accord among individual cooperating sovereigns in furtherance of their governmental functions. The Agreement shall provide a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.
R.I. Gen. Laws § 44-20-16 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-16
§ 44-20-16. Exemptions from use tax.
Status: in_force

The provisions of §§ 44-20-13  44-20-17 do not apply to cigarettes imported into the state on which the tax imposed by § 44-20-12 has been paid, and the provisions of §§ 44-20-13  44-20-17 do not apply to the use or storage of cigarettes to an amount not exceeding ten (10) packages as ordinarily defined by the practice of the trade, which have been brought into this state on the person.
R.I. Gen. Laws § 44-58-5 — RI Code / Title 44 / Chapter 44-58 / Section 44-58-5
§ 44-58-5. Limited test authorization  Optional provision for state electing to participate in early test of simplified system.
Status: in_force

(a) The tax administrator shall be authorized to participate in a sales tax pilot project with other states and selected businesses to test means for simplifying sales and use tax administration and may enter into joint agreements for that purpose.

(b) Agreements to participate in these tests shall establish provisions for the administration, imposition, and collection of sales and use taxes resulting in revenues paid that are the same as would be paid under and pursuant to the provisions of chapters 18 and 19 of this title.

(c) Parties to the agreements shall be excused from complying with the provisions of chapters 18 and 19 of this title to the extent a different procedure is required by the agreements, except for confidentiality of taxpayer information as detailed in § 44-58-6.

(d) Agreements authorized under this section shall terminate no later than December 31, 2001.
R.I. Gen. Laws § 44-5-2.2 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-2.2
§ 44-5-2.2. West Warwick  Maximum levy.
Status: in_force

(a) Findings. The general assembly makes the following findings of fact:

(1) Various sections of several towns in the state, including, but not limited to, the town of West Warwick, are deteriorated, blighted areas which have created very difficult challenges to economic development;

(2) Several areas of the state are in a distressed financial condition as defined by Rhode Island general laws subdivisions 45-13-13(b)(1)  (4) and cannot finance economic development projects on its own without the participation of private enterprise;

(3) The general assembly has found that it is nearly impossible for private enterprise alone to meet such challenges;

(4) In certain sections of financially distressed communities, the serious challenges of economic development and/or redevelopment have not been met by private enterprise alone and the impact is being felt throughout the community;

(5) Legislation enacted to encourage redevelopment of such deteriorated, blighted areas of success in generating economic development through the formation of local redevelopment agencies has had very limited success;

(6) A great deal of success in generating economic development has been realized by exercising the authority to use tax incremental financing;

(7) Most recently, municipalities in our state have had great success in attracting large commercial development, including financial services, manufacturing, and major energy facilities, due in large part to the authority to exempt and/or stabilize property, tangible and/or inventory taxes;

(8) Attracting large non-residential developments or encouraging expansion of existing commercial entities can be extremely important to municipalities, where the quality of public education is largely dependent on the local tax base, thereby expanding the commercial tax base and reducing reliance upon the residential tax base;

(9) The ability to attract such development and increase the non-residential tax base, in turn, improves municipalities ability to finance school systems, municipal services and infrastructure, thereby improving the quality of life;

(10) In addition to increasing the local non-residential tax base, such development creates construction jobs, permanent jobs, and spurs additional investment by private enterprises; and

(11) Providing authority to offer tax increment areas will attract and assist in expanding, revitalizing and redeveloping the tax base in our municipalities, thereby providing long-term economic benefits and development.

(b) Notwithstanding any other provisions of this chapter, any tax increment generated from a tax increment area designated by the town of West Warwick in connection with the development and construction of a hotel/water park to be located in the West Warwick business park and which is designated for infrastructure improvements or any current and/or future debt service in accordance with the rules and regulations of the state department of revenue shall be excluded from the maximum tax a city or town may levy pursuant to the provisions of § 44-5-2 of the general laws.
R.I. Gen. Laws § 44-21-8 — RI Code / Title 44 / Chapter 44-21 / Section 44-21-8
§ 44-21-8. Payments to general and city or town treasurers.
Status: in_force

Every auctioneer shall, within ten (10) days after rendering the account and taking the oath under § 44-21-7, pay the amount of duty upon the account of sales to the general treasurer for the use of the state, and the amount of duty due the city or town, to the city or town treasurer; and in case no sales on which duties are payable have been made, the auctioneer shall make an affidavit of this fact at the time and in the manner directed by this chapter, and transmit the affidavit to the general treasurer.
R.I. Gen. Laws § 44-19-4 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-4
§ 44-19-4. Return of permit on cessation of business  Cancellation.
Status: in_force

(a) Whenever any person holding a permit as provided in this chapter ceases to conduct the business for which the permit was issued at the place named, the person shall immediately return that permit to the tax administrator for cancellation.

(b) Whenever any person files returns for twelve (12) successive monthly periods or four (4) successive quarterly periods, as the case may be, showing no sales, the tax administrator may, after giving the person notice, in writing, of his or her intent to cancel the permit or permits, cancel the permit or permits unless the person objects to the cancellation, in writing, within thirty (30) days of the mailing of the notice. If an objection is filed, the tax administrator shall, as soon as possible, fix a time and place for a hearing requiring the person to show cause why his or her permit or permits should not be canceled as a result of the cessation of business for which the permit was issued.
R.I. Gen. Laws § 44-33-10 — RI Code / Title 44 / Chapter 44-33 / Section 44-33-10
§ 44-33-10. Administration.
Status: in_force

The tax administrator shall make available suitable forms with instructions for claimants, including a form, which may be included with or as part of the individual income tax blank. The claim shall be in a form that the tax administrator prescribes. The tax administrator may prescribe rules and regulations, not inconsistent with law, to carry into effect the provisions of this chapter, which rules and regulations, when reasonably designed to carry out the intent and purpose of this chapter, shall be prima facie evidence of their proper interpretation.
R.I. Gen. Laws § 44-60-1 — RI Code / Title 44 / Chapter 44-60 / Section 44-60-1
§ 44-60-1. Borrowing in anticipation of receipts from taxes.
Status: in_force

(a) The state of Rhode Island is hereby authorized to borrow during its fiscal year ending June 30, 2002, in anticipation of receipts from taxes, any sum or sums, at any time or times and upon any terms and conditions not inconsistent with the provisions and limitations of R.I. Const., Art. VI, § 17, that the general treasurer, with the advice of the governor, shall deem for the best interests of the state, provided that the amounts so borrowed shall not exceed one hundred fifty million dollars ($150,000,000), at any time outstanding. The state is hereby further authorized to give its promissory note or notes signed by the general treasurer and counter-signed by the secretary of state for the payment of any sum so borrowed. Any proceeds shall be invested by the general treasurer until such time that they are needed. The interest income earned from the investments shall be used to pay the interest on the promissory note or notes, and any expense of issuing the promissory note or notes, with the balance remaining at the end of the fiscal year, if any, shall be used toward the payment of long-term debt service of the state, unless prohibited by federal law or regulation.

(b) Notwithstanding any other authority to the contrary, duly authorized bonds or notes of the state issued during the fiscal year ending June 30, 2002, may be issued in the form of commercial paper, so-called. In connection with this provision, the state, acting through the general treasurer, may enter into agreements with banks, trust companies or other financial institutions within or outside the state, whether in the form of letters or lines of credit, liquidity facilities, insurance or other support arrangements. Any notes issued as commercial paper shall be in any amounts and bear any terms that the general treasurer, with the advice of the governor, shall determine, which may include provisions for prepayment at any time with or without premium at the option of the state. The notes may be sold at a premium or discount, and may bear interest or not and, if interest bearing, may bear interest at any rate or rates variable from time to time as determined by the Federal Reserve Bank Composite Index of Commercial Paper, or the Municipal Market Data General Market Index or other similar commercial paper offerings, or other method specified in any agreement with brokers for the placement or marketing of the notes issued as commercial paper, or other like agreements. Any such agreement may also include any other covenants and provisions for protecting the rights, security and remedies of the lenders that may, in the discretion of the general treasurer, be reasonable, legal and proper. The general treasurer may also enter into agreements with brokers for the placement or marketing of the notes of the state issued as commercial paper. Any notes to the state issued as commercial paper in anticipation of receipts from taxes in any fiscal year must also be issued in accordance with the provisions of R.I. Const., Art. VI, § 17 and within the limitation set forth in this section.
R.I. Gen. Laws § 44-35-5 — RI Code / Title 44 / Chapter 44-35 / Section 44-35-5
§ 44-35-5. Full disclosure of property tax increases.
Status: in_force

(a) In addition to existing town and city charter provisions and the general and public laws of the state of Rhode Island pertaining to public hearings regarding town and city budget adoptions, each town and city shall provide for a public hearing and for full property tax disclosure procedures as set out in this chapter.

(b) The chief elected official in each town and city shall cause to be published the proposed property tax rate and the adjusted current property tax rate as defined in § 44-35-3 for the town or city. No property tax levy in excess of that in the current fiscal year shall be levied until a public hearing has been held as outlined in §§ 44-35-6  44-35-8.
R.I. Gen. Laws § 44-18-25 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-25
§ 44-18-25. Presumption that sale is for storage, use, or consumption  Resale certificate.
Status: in_force

It is presumed that all gross receipts are subject to the sales tax, and that the use of all tangible personal property, or prewritten computer software delivered electronically or by load and leave, or vendor-hosted prewritten computer software, or specified digital products, or services as defined in § 44-18-7.3, are subject to the use tax, and that all tangible personal property, or prewritten computer software delivered electronically or by load and leave, or vendor-hosted prewritten computer software, or specified digital products, or services as defined in § 44-18-7.3, sold or in processing or intended for delivery or delivered in this state is sold or delivered for storage, use, or other consumption in this state, until the contrary is established to the satisfaction of the tax administrator. The burden of proving the contrary is upon the person who makes the sale and the purchaser, unless the person who makes the sale takes from the purchaser a certificate to the effect that the purchase was for resale. The certificate shall contain any information and be in the form that the tax administrator may require.
R.I. Gen. Laws § 44-13-6 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-6
§ 44-13-6. Due date of annual return.
Status: in_force

Every corporation shall file a return with the tax administrator on or before March 1 of each year. For tax years beginning after December 31, 2015, a return, in the form and containing the information as the tax administrator may prescribe, shall be filed with the tax administrator by every corporation and shall be filed on or before the date its federal tax return is due to be filed, without regard to extension.
R.I. Gen. Laws § 44-21-1 — RI Code / Title 44 / Chapter 44-21 / Section 44-21-1
§ 44-21-1. Sales subject to duty.
Status: in_force

All sales by auction are made by an auctioneer and are subject to a duty to the state, except the following:

(1) Sales made pursuant to any judgment, sentence, decree, order, or rule of any court or judicial officer of the state or of any court of the United States having jurisdiction within the state;

(2) Sales made by virtue of any writ, execution, warrant of distress, or order of law, or the property of any city or town, sales of property held by executors, administrators, or guardians of estates lying or being within the state;

(3) Sales of pews, or choice of pews in houses of public worship; and

(4) Sales of goods exhibited at any fair held by the Rhode Island society for the encouragement of domestic industry, or by the Aquidneck agricultural society, and which may be sold by auction during the continuance of the fair.
R.I. Gen. Laws § 44-18-31 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-31
§ 44-18-31. Exemption of sales to federal government.
Status: in_force

There is exempted from the computation of the amount of the sales tax the gross receipts from the sale of any tangible personal property to the United States, its agencies and instrumentalities.
R.I. Gen. Laws § 44-19-10.2 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-10.2
§ 44-19-10.2. Floor stock tax on inventory.
Status: in_force

(a) A floor tax is imposed on the inventory of stamped packages of cigarettes held for sale in this state at 12:01 A.M. on April 10, 2009. The floor tax will apply to the stamped cigarette inventory of distributors. In addition, the floor tax will apply to any unaffixed tax stamps in the possession of a distributor or dealer at 12:01 A.M. on April 10, 2009 that had been issued prior to that date. The inventory necessary to account for the floor tax must be taken as of the close of business on April 9, 2009.

(b) The floor tax shall be computed in the same manner as the prepayment of sales tax on cigarettes as set forth in subsection 44-19-10.1(a); provided, that credit shall be allowed for any sales tax paid on said cigarettes or unaffixed tax stamps prior to April 10, 2009.
R.I. Gen. Laws § 44-11-29.1 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-29.1
§ 44-11-29.1. Letters of good standing  Fees.
Status: in_force

There shall be a fee of fifty dollars ($50.00) for any letter of good standing issued upon the request of a taxpayer. All fees collected under this section shall be allocated to the tax administrator for enforcement and collection of all taxes.
R.I. Gen. Laws § 44-5-30 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-30
§ 44-5-30. Judgment on petition.
Status: in_force

(a) On the trial of the petition, either with or without a jury, it appears that the taxpayers real estate, tangible personal property, or intangible personal property has been assessed in excess of the provisions of § 44-5-12 or if it appears that the tax assessed is illegal in whole or in part, the court shall give judgment that the sum by which the taxpayer has been so overtaxed, or illegally taxed, with their costs, be deducted from their tax; but if the taxpayers tax be paid, whether before or after the filing of the petition, then the court shall give judgment for the petitioner for the sum by which the petitioner has been so overtaxed, or illegally taxed, plus the amount of any penalty paid on the tax, with interest from the date on which the tax and penalty were paid and costs, which judgment shall be paid to the petitioner by the city or town treasurer out of the treasury.

(b) If, however, on the trial of the petition related to tangible personal property and/or real estate, either with or without a jury, it appears that as it relates to tangible personal property the taxpayer has failed to file a required account or has fraudulently concealed or omitted any information from their account, or if it appears that the assessors have not assessed either the taxpayers tangible personal property or real estate at a value in excess of the provisions of § 44-5-12, and that the taxpayer has not been illegally taxed, the assessors shall have judgment and execution for their costs.
R.I. Gen. Laws § 44-33-17 — RI Code / Title 44 / Chapter 44-33 / Section 44-33-17
§ 44-33-17. Disallowance of certain claims.
Status: in_force

A claim shall be disallowed, if the division finds that the claimant received title to his or her homestead primarily for the purpose of receiving benefits under this chapter.
R.I. Gen. Laws § 44-19-26 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-26
§ 44-19-26. Payment of refunds.
Status: in_force

Whenever the tax administrator determines that any person is entitled to a refund of any moneys paid by a person under the provisions of chapters 18 and 19 of this title, or whenever a court of competent jurisdiction orders a refund of any moneys paid, the general treasurer shall, upon certification by the tax administrator and with the approval of the director of administration, pay the refund from any moneys in the treasury not appropriated without any further act or resolution making appropriation for the refund. No refund is allowed unless a claim is filed with the tax administrator within three (3) years from the fifteenth (15th) day after the close of the month for which the overpayment was made, or, with respect to determinations made under §§ 44-19-11  44-19-14, within six (6) months from the date of overpayment, whichever period expires later.
R.I. Gen. Laws § 44-64-7 — RI Code / Title 44 / Chapter 44-64 / Section 44-64-7
§ 44-64-7. 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, the tax administrator shall make a refund with interest from the date of overpayment.

(b) Any provider aggrieved by an action of the tax administrator in determining the amount of any surcharge or penalty imposed under the provisions of this chapter may, within thirty (30) days after the notice of the action was mailed, apply to the tax administrator, for a hearing relative to the surcharge or penalty. The tax administrator shall fix a time and place for the hearing and shall so notify the provider.
R.I. Gen. Laws § 44-5-11.12 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-11.12
§ 44-5-11.12. Residential real estate classification  Glocester.
Status: in_force

Notwithstanding any provision within § 44-5-11.8 to the contrary, the town of Glocester may adopt a separate tax classification and tax rate for unimproved residentially zoned real property excepting property assessed pursuant to § 44-27-1 and provided further that the rate applicable to this class shall not be the standard rate against which the maximum rate applicable to another class shall be determined.
R.I. Gen. Laws § 44-5-36 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-36
§ 44-5-36. Pawtucket  Collection procedure.
Status: in_force

In lieu of the provisions of §§ 44-5-32  44-5-34, the assessors of taxes in the city of Pawtucket shall, on completing their assessment, date and sign the assessment and shall make out and certify to the city treasurer a complete list of the names of the persons taxed and of the total value of all of the real estate taxed to each person, also the amount of personal estate assessed against each person, and also the total amount of the tax assessed against each person on the real and personal estate, opposite the name of the person or persons assessed, the assessment of real estate and of personal estate to appear in separate columns in the list, and the city treasurer shall proceed to collect the taxes at the time and in the manner provided by law and by direction of the city council.
R.I. Gen. Laws § 44-3-5.2 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-5.2
§ 44-3-5.2. Exemptions in Barrington.
Status: in_force

(a) The town council of the town of Barrington is hereby authorized, by ordinance, to exempt from taxation a specified dollar amount of real and/or personal property of qualified individuals as defined pursuant to this section.

(b) A qualified individual means a town of Barrington resident who is:

(1) An honorably discharged veteran of the United States armed services, regardless of the veterans qualified service dates, or the unmarried widow or widower of the veteran;

(2) A veteran of the United States armed services who was not discharged, but has served honorably, or the unmarried widow or widower of the veteran;

(3) An honorably discharged, service-connected one hundred percent (100%) totally disabled veteran of the United States armed services, regardless of the veterans qualified service dates for as long as the service-connected total disability continues;

(4) A parent of a member of the United States armed services who lost his or her life in the line of duty;

(5) The unmarried widow or widower of a member of the United States armed services who lost his or her life in the line of duty; or

(6) A veteran who was a prisoner of war;

(b) The exemption granted shall be no less than the amounts allowed pursuant to §§ 44-3-4 and 44-3-5.
R.I. Gen. Laws § 44-5-74.2 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-74.2
§ 44-5-74.2. Woonsocket  Valuation of ratable property.
Status: in_force

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

(b) The assessor has the authority to apply different rates of taxation against Class One, Class Two, and Class Three property to determine the tax due and payable on the property; provided, that the rate of taxation is uniform within each class. When real property is used for mixed purposes, the applicable rate shall be applied to the proportionate amount of the real property used for each purpose.
R.I. Gen. Laws § 44-20-45 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-45
§ 44-20-45. Importation of cigarettes, other tobacco products, and/or electronic nicotine-delivery system products with intent to evade tax.
Status: in_force

Any person, firm, corporation, club, or association of persons who or that orders any cigarettes, other tobacco products, and/or electronic nicotine-delivery system products for another; or pools orders for cigarettes, other tobacco products, and/or electronic nicotine-delivery system products from any persons; or conspires with others for pooling orders; or receives in this state any shipment of contraband cigarettes, contraband other tobacco products, and/or electronic nicotine-delivery system products on which the tax imposed by this chapter has not been paid, for the purpose and intention of violating the provisions of this chapter or to avoid payment of the tax imposed in this chapter, is guilty of a felony and shall be fined one hundred thousand dollars ($100,000) or five (5) times the retail value of the cigarettes, other tobacco products, and/or electronic nicotine-delivery system products involved, whichever is greater, or imprisoned not more than fifteen (15) years, or both.
R.I. Gen. Laws § 44-13-11 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-11
§ 44-13-11. Liability of fiduciaries.
Status: in_force

Any receiver, liquidator, trustee, assignee, conservator, or other fiduciary conducting or liquidating the business or selling the assets of any corporation shall be subject to the provisions of and the tax imposed by this chapter in the same manner and to the same extent as if the business were being conducted or liquidated or the assets sold by the agents or officers of the corporation.
R.I. Gen. Laws § 44-19-41 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-41
§ 44-19-41. Materialperson  Definitions and applicability.
Status: in_force

(a) Notwithstanding any of the provisions of chapters 18 and 19 of this title, any retailer required to collect and remit state sales and use taxes pursuant to those chapters, who can demonstrate to the satisfaction of the tax administrator by February 1 of any year that for six (6) consecutive months within the most recent twelve (12) month period the retailer is a materialperson as defined in this section, may elect to report the sales on a cash basis as the consideration is received. Upon approval of the tax administrator, the materialperson shall, with respect to sales made beginning the succeeding July 1st through June 30th, collect the tax due on sales to any contractors, subcontractors or repairpersons of any building material, made during the period July 1st through June 30th, at the time and to the extent that the materialperson receives the receipts from, or consideration for, the sales from contractors, subcontractors or repairpersons. If a materialperson receives a portion of the receipts or consideration the materialperson shall collect the tax due on that portion at the time the portion is received, in which case the materialperson will be required to file his or her return and to pay the tax due in the manner provided in § 44-19-10(a)(1). The taxes imposed by chapter 18 of this title on receipts and consideration shall be deemed not to be imposed solely for purposes of determining when a materialperson is required to collect and pay over taxes to the tax administrator under § 44-19-10(a)(1), until the materialperson has received payment of the receipts or consideration in money (or moneys worth) from the contractor, subcontractor or repairperson. A contractor, subcontractor or repairperson who purchases building materials from a materialperson pursuant to this section shall, at the time the contractor, subcontractor or repairperson pays any portion of the purchase price, pay to the materialperson the tax due on the portion of the purchase price paid in accordance with § 44-18-19. For purposes of chapters 18 and 19 of this title, materialperson is defined as those retailers of lumber who are engaged in the business primarily of selling lumber and building materials to contractors, subcontractors, or repairpersons to be used in the construction, erection, alteration, or repairing of a building or other structure or in the making of any other improvements on land or the preparation of making improvements, and whose lumber and building material sales comprise of at least fifty percent (50%) of their total sales and who may file a notice of intention to claim a lien pursuant to chapter 28 of title 34 for any materials sold.

(b) The provisions of subsection (a) of this section relating to the collection of tax at the time the materialperson receives the receipts or consideration from sales applies only to the in-house credit extended by the materialperson. In the event that a materialperson described in subsection (a) of this section finances any portion of the receipts or consideration from a sale described in subsection (a) of this section, including any tax due on the sale, directly or indirectly, with any person (other than a contractor, subcontractor or repairperson described in subsection (a) of this section), whether by factoring, or any other means, then the materialperson shall be deemed to have received payment of the receipts or consideration in money (or moneys worth) from the contractor, subcontractor or repairperson and shall be required to pay over tax on those sales with the next return due, with a credit against the tax for any tax already paid over with respect to the sale. Any amount of tax paid over in accordance with the prior sentence shall be on account of the tax required to be collected on the sale to which it relates and the materialperson may take a credit against any tax paid by the contractor, subcontractor or repairperson in the future on the sale, to ensure that tax paid over with respect to those sales does not exceed the amount of the tax imposed on the sale as if the entire purchase price has been paid at the time of sale.

(c) A materialperson described in subsection (a) of this section, who has not collected the tax due on the full purchase price for a sale described in subsection (a) of this section from a contractor, subcontractor or repairperson within one year of the date of sale, shall be required to pay over to the tax administrator the tax due on any balance of the full purchase price with the materialpersons return for the period which includes the date which is one year after the date of the sale.

(d) The tax administrator may assess an additional tax due with respect to a sale described in subsection (a) of this section within three (3) years from the date the tax is required to be paid over to the tax administrator pursuant to this section. In the case of a willfully false or fraudulent return with intent to evade the tax, or where no return has been filed as prescribed by law, the tax may be assessed at any time.

(e) Every materialperson described in subsection (a) of this section shall, in addition to those records required to be kept in compliance with chapters 18 and 19 of this title, keep the following records with respect to each sale of building materials described in subsection (a) of this section to a contractor, subcontractor or repairperson: (1) the date of the sale; (2) proof that the sale meets the qualifications described in subsection (a) of this section; (3) the amount of credit, if any, extended by the materialperson to the contractor, subcontractor or repairperson for each sale; (4) the terms for payment of the purchase price or repayment of any credit; and (5) the date or dates on which the purchase price is paid or credit is repaid, in part or whole, and the amount of each payment or repayment. Notwithstanding the provisions of subsection (a) of this section, the records referred to in this subdivision shall be preserved by said materialperson for a period of three (3) years from the date the tax on each sale is paid over to the tax administrator in full; provided, however, that the tax administrator may consent to their destruction within that period or may require that they be kept longer.

(f) No retailer shall avail himself or herself of this section without prior written approval of the tax administrator. The tax administrator shall grant that approval when the administrator is satisfied that the retailer qualifies as a materialperson as defined in subsection (a) of this section and when the retailer has submitted satisfactory evidence that the retailer can and will maintain records, in accordance with subsection (e) of this section, adequate to substantiate the election authorized in this section. Any attempt on the part of any retailer to exercise this provision without prior written approval of the tax administrator shall be deemed to be failure to pay the tax and the retailer shall be subject to assessment for taxes on those sales plus penalties and interest on those sales as provided for in this chapter.

(g) Notwithstanding the provision of this section, any retailer to whom this section may apply shall comply with all the administration, collection, and other provisions of chapters 18 and 19 of this title.
R.I. Gen. Laws § 44-3-9.7 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-9.7
§ 44-3-9.7. South Kingstown  Exemption or stabilization of tax on qualified property used for manufacturing or commercial purposes in the town of South Kingstown.
Status: in_force

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

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

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

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

(iii) An improvement of the physical plant of the town that will result in long-term economic benefits to the town and the state.

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

(b) Should the town council make the determination in paragraphs (a)(1)(i)  paragraphs (a)(1)(iii), or subdivision (a)(2) of this section, an exemption or stabilization may be granted for existing buildings, property, machinery, or facilities owned by businesses already located in the town of South Kingstown on January 1, 2006.

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

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

(e) Except as provided in this section, property for which taxes have been exempted in whole or part, or stabilized pursuant to this section, shall not, during the period for which taxes have been exempted or stabilized, be further liable to taxation by the town so long as the property is used for the manufacturing or commercial purpose for which the exemption or stabilization was granted.

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

(g) Any application for tax exemption or stabilization submitted pursuant to this section shall be submitted before an application for development plan review is submitted to the South Kingstown planning board, as applicable, or for other such permits and/or approvals that may be required from any other town board or commission.

(h) Any tax exemption or stabilization granted by the town council pursuant to this section shall be applicable for a period beginning on the first day of the fiscal year in which the exemption or stabilization is granted.

(i) If a property owner whose property tax has been exempted or stabilized pursuant to this section becomes delinquent in the payment of its property taxes, or transfers ownership of its business, the town council shall have the authority to review and terminate the tax exemption or stabilization agreement.
R.I. Gen. Laws § 44-49-16 — RI Code / Title 44 / Chapter 44-49 / Section 44-49-16
§ 44-49-16. Abatement.
Status: in_force

Notwithstanding any provisions within this chapter, the tax administrator shall have the authority for cause shown to abate any taxes assessed pursuant to §§ 44-49-9.1 and 44-49-10. Cause shown shall include a request for an abatement by the department of attorney general for dealers who have cooperated with law enforcement authorities in the investigation and prosecution of violations of the Rhode Island Controlled Substances Act, chapter 28 of title 21.
R.I. Gen. Laws § 44-29-17 — RI Code / Title 44 / Chapter 44-29 / Section 44-29-17
§ 44-29-17. Taxes imposed as additional to other taxes.
Status: in_force

Except as provided in this chapter, the taxes imposed by this chapter shall be in addition to any other taxes imposed under the authority of this state.
R.I. Gen. Laws § 44-5-49 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-49
§ 44-5-49. Municipal revaluation  Rules and regulations  Investigation.
Status: in_force

The director of the department of revenue is authorized and empowered to promulgate rules and regulations for revaluation firms as described in § 44-5-48, and the director is authorized to investigate and inquire into the resources of applicants including, but not limited to, contacting prior persons for whom service was performed in order to evaluate the applicants ability to perform the service of revaluation.
R.I. Gen. Laws § 44-44-22 — RI Code / Title 44 / Chapter 44-44 / Section 44-44-22
§ 44-44-22. Information confidential.
Status: in_force

It shall be unlawful for any state official or employee to divulge or to make known to any person in any manner not provided by law the amount or source of income, profits, losses, expenditures, or any particular of these set forth or disclosed in any return or other record required under this chapter, or to permit any return or other record required by this chapter or copy of a record, or any book containing any abstract or particulars to be seen or examined by any person except as provided by law. Any offense against this provision shall be punished by a fine not exceeding one thousand dollars ($1,000), or by imprisonment not exceeding one year, or both, at the discretion of the court.
R.I. Gen. Laws § 44-14-32 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-32
§ 44-14-32. Penalty for violations by banks.
Status: in_force

Whenever any banking institution delivers or discloses or causes to be delivered or disclosed to the tax administrator any false or fraudulent return, account, or statement, with intent to defeat or evade any tax imposed under this chapter, or being summoned to appear to testify or to appear and produce books as required under this chapter, neglects to appear or to produce books, the banking institution shall be fined not exceeding ten thousand dollars ($10,000).
R.I. Gen. Laws § 44-18-36 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-36
§ 44-18-36. Property held prior to 1947  Property of nonresidents  Extension of sales tax exemptions to use tax.
Status: in_force

The storage, use, or other consumption in this state of the following is also exempted from the use tax:

(1) Property held by the purchaser in this state prior to July 1, 1947.

(2) Property purchased by the user while a nonresident of this state, used outside of this state while a nonresident, and thereafter brought into the state by him or her for his or her own use. For purposes of this section, used outside of this state does not include the mere removal of the property from the state of purchase to this state.

(3) Property purchased at retail, upon the sale of which the purchaser would be exempt by express specification from the sales tax imposed by this chapter, had the sale been otherwise subject to the tax.
R.I. Gen. Laws § 44-62-4 — RI Code / Title 44 / Chapter 44-62 / Section 44-62-4
§ 44-62-4. Calculation of tax credit and issuance of tax credit certificate.
Status: in_force

(a) When the contribution has been made as set forth in section 3 above, the business entity shall apply to the division of taxation for a tax credit certificate. The application will include such information, documentation, and certification as the tax administrator deems proper for the administration of this chapter including, but not limited to a certification by an independent Rhode Island certified public accountant that the cash contribution has actually been made to the qualified scholarship organization. For purposes of the proper administration of this section, an independent Rhode Island certified public accountant shall be licensed in accordance with RIGL 5-3.1 and means a person, partnership, corporation, limited liability corporation that is not affiliated with or an employee of said business entity or its affiliates and is not affiliated in any manner whatsoever with a qualified scholarship organization or scholarship program as defined in § 42-62-2 (a)  (j).

(b) The division of taxation will review the documentation submitted; calculate the tax credit pertaining to the contribution, and prepare and mail a certificate for amount of credit to be granted.

(c) Unless a two year contribution plan is in place, the credit, is computed at seventy-five percent (75%) of the total voluntary cash contribution made by the business entity.

(d) This credit is available against taxes otherwise due under provisions of chapters 11, 13, 14, 15, 17 or 30 of title 44.

(e)(1) A two year contribution plan is based on the written commitment of the business entity to provide the scholarship organization with the same amount of contribution for two (2) consecutive tax years. The business entity must provide in writing a commitment to this extended contribution to the scholarship organization and the division of taxation at the time of application.

(2) In the event that a two year contribution plan is in place, the calculation of credit for each year shall be ninety percent (90%) of the total voluntary contribution made by a business entity.

(3) In the event that, in the second year of the plan, a business entitys contribution falls below the contribution amount made in the first year but the second years contribution is eighty percent (80%) or greater than the first years contribution, the business entity shall receive a credit for both the first and second year contributions equal to ninety percent (90%) of each years contribution.

(4) If the amount of the second year contribution is less than eighty percent (80%) of the first year contribution, then the credit for both the first and second year contributions shall be equal to seventy-five percent (75%) of each years contribution. In such case, the tax administrator shall prepare the tax credit certificate for the second year at seventy-five percent (75%). The difference in credit allowable for the first year [90%  75% = 15% x first year contribution] shall be recaptured by adding it to the taxpayers tax in that year.
R.I. Gen. Laws § 44-72-1 — RI Code / Title 44 / Chapter 44-72 / Section 44-72-1
§ 44-72-1. Short title.
Status: in_force

This chapter shall be known and may be cited as the Non-Owner Occupied Property Tax Act.
R.I. Gen. Laws § 44-35-1 — RI Code / Title 44 / Chapter 44-35 / Section 44-35-1
§ 44-35-1. Short title.
Status: in_force

This chapter may be cited as the Property Tax and Fiscal Disclosure Law.
R.I. Gen. Laws § 44-18-15 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-15
§ 44-18-15. Retailer defined.
Status: in_force

(a) Retailer includes:

(1) Every person engaged in the business of making sales at retail, including prewritten computer software delivered electronically or by load and leave, vendor-hosted prewritten computer software, specified digital products, sales of services as defined in § 44-18-7.3, and sales at auction of tangible personal property owned by the person or others.

(2) Every person making sales of tangible personal property, including prewritten computer software delivered electronically or by load and leave, or vendor-hosted prewritten computer software or specified digital products, or sales of services as defined in § 44-18-7.3, through an independent contractor or other representative, if the retailer enters into an agreement with a resident of this state, under which the resident, for a commission or other consideration, directly or indirectly refers potential customers, whether by a link on an internet website or otherwise, to the retailer, provided the cumulative gross receipts from sales by the retailer to customers in the state who are referred to the retailer by all residents with this type of an agreement with the retailer is in excess of five thousand dollars ($5,000) during the preceding four (4) quarterly periods ending on the last day of March, June, September, and December. Such retailer shall be presumed to be soliciting business through the independent contractor or other representative, which presumption may be rebutted by proof that the resident with whom the retailer has an agreement did not engage in any solicitation in the state on behalf of the retailer that would satisfy the nexus requirement of the United States Constitution during such four (4) quarterly periods.

(3) Every person engaged in the business of making sales for storage, use, or other consumption of: (i) Tangible personal property, (ii) Sales at auction of tangible personal property owned by the person or others, (iii) Prewritten computer software delivered electronically or by load and leave, (iv) Vendor-hosted prewritten computer software, (v) Specified digital products, and (vi) Services as defined in § 44-18-7.3.

(4) A person conducting a horse race meeting with respect to horses, which are claimed during the meeting.

(5) Every person engaged in the business of renting any living quarters in any hotel as defined in § 42-63.1-2, rooming house, or tourist camp.

(6) Every person maintaining a business within or outside of this state who engages in the regular or systematic solicitation of sales of tangible personal property, prewritten computer software delivered electronically or by load and leave, vendor-hosted prewritten computer software, and/or specified digital products in this state by means of:

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

(ii) Telephone;

(iii) Computer-assisted shopping networks; and

(iv) Television, radio, or any other electronic media, that is intended to be broadcast to consumers located in this state.

(b) When the tax administrator determines that it is necessary for the proper administration of chapters 18 and 19 of this title to regard any salespersons, representatives, truckers, peddlers, or canvassers as the agents of the dealers, distributors, supervisors, employers, or persons under whom they operate or from whom they obtain the tangible personal property sold by them, irrespective of whether they are making sales on their own behalf or on behalf of the dealers, distributors, supervisors, or employers, the tax administrator may so regard them and may regard the dealers, distributors, supervisors, or employers as retailers for purposes of chapters 18 and 19 of this title.
R.I. Gen. Laws § 44-11-14.3 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-14.3
§ 44-11-14.3. Credit card banks  Allocation and apportionment of income.
Status: in_force

Notwithstanding any other provisions of the general laws, any banking institution whose business activities are taxable within and outside of this state and whose activities are limited to those described in Section 2(c)(2)(F) of the Bank Holding Company Act (12 U.S.C. § 1841(c)(2)(F)) 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 banking institution shall be apportioned to Rhode Island only to the extent that 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 income derived from accounts owned by customers domiciled in Rhode Island for the banking institutions taxable year; and

(2) The denominator of the fraction shall be income derived from accounts owned by all of the banking institutions customers for the same taxable year.
R.I. Gen. Laws § 44-5-17 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-17
§ 44-5-17. Assessment of property covered by account.
Status: in_force

If any person brings in an account as provided in § 44-5-15(b), the assessors shall nevertheless assess the persons tangible personal property at what they deem its full and fair cash value, or a uniform percentage of its value as defined in § 44-5-12.
R.I. Gen. Laws § 44-9-54 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-54
§ 44-9-54. Validity of liens.
Status: in_force

Even though notice of a lien has been filed by a municipality, the lien is not valid:

(1) With respect to tangible personal property purchased at retail, as against a purchaser in the ordinary course of the sellers trade or business, unless at the time of the purchase the purchaser intends the purchase to, or knows the purchase will, hinder, evade, or defeat the collection of any tax under part 6 of chapter 9 of title 6A.

(2) With respect to a purchase money security interest, if the purchase money security interest would be prior to a conflicting security interest in the same collateral under § 6A-9-324.
R.I. Gen. Laws § 44-14-34 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-34
§ 44-14-34. Penalty for failure to file return.
Status: in_force

If any return or statement, including a supplemental return, required to be made under the provisions of this chapter is not made within the time fixed or extended, the corporation or any officer or agent of the corporation neglecting or refusing to make the return or statement shall be fined not exceeding ten thousand dollars ($10,000).
R.I. Gen. Laws § 44-67-9 — RI Code / Title 44 / Chapter 44-67 / Section 44-67-9
§ 44-67-9. 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 compassion centers right to appeal under this section shall be conditional upon prepayment of all surcharges, interest, and penalties, unless the compassion center moves for and is granted an exemption from the prepayment requirement, pursuant to § 8-8-26. Following the appeal, if the court determines that the compassion center is entitled to a refund, the compassion center shall be paid interest on the refund at the rate provided in § 44-1-7.1.
R.I. Gen. Laws § 44-19-20.1 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-20.1
§ 44-19-20.1. Interest on overpayments.
Status: in_force

If it is determined that the tax has been overpaid, the amount of the overpayment bears interest at the annual rate established by § 44-1-7.1. The acceptance of that check is without prejudice to any right of the taxpayer to claim any additional overpayment and interest on it.
R.I. Gen. Laws § 44-5-13.18 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.18
§ 44-5-13.18. Smithfield  Assessment and taxation of real estate construction.
Status: in_force

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

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

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

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

(g) This section applies only to taxes levied and property assessed in the town of Smithfield.
R.I. Gen. Laws § 44-18-17 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-17
§ 44-18-17. State defined.
Status: in_force

In this state or in the state means within the exterior limits of the state of Rhode Island and includes all territory within these limits owned by or ceded to the United States of America.
R.I. Gen. Laws § 44-11-44 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-44
§ 44-11-44. Annual Rhode Island corporate income and tax data report.
Status: in_force

No later than March 15, 2010 and every March 15th thereafter, the division of taxation shall annually submit a report for the previous calendar year of Rhode Island corporate income and tax data by size of federal taxable income to the chairpersons of the house finance committee and senate finance committee, and the house fiscal advisor and the senate fiscal advisor. The report should be as similar as practical to the business and income tax data for Rhode Island federal taxpayers issued by the Statistics of Income Division of the Internal Revenue Service.
R.I. Gen. Laws § 44-40-15 — RI Code / Title 44 / Chapter 44-40 / Section 44-40-15
§ 44-40-15. Method of payment.
Status: in_force

The tax shall be paid to the administrator by remittance payable to the state treasurer.
R.I. Gen. Laws § 44-9-31 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-31
§ 44-9-31. Contest of validity of tax title.
Status: in_force

If a person claiming an interest desires to raise any question concerning the validity of a tax title, the person shall do so by answer filed in the proceeding on or before the return day, or within that further time as may on motion be allowed by the court, providing the motion is made prior to the fixed return date, or else be forever barred from contesting or raising the question in any other proceeding. He or she shall also file specifications setting forth the matters upon which he or she relies to defeat the title; and unless the specifications are filed, all questions of the validity or invalidity of the title, whether in the form of the deed or proceedings relating to the sale, shall be deemed to have been waived. Upon the filing of the specifications, the court shall hear the parties and shall enter a decree in conformity with the law on the facts found.
R.I. Gen. Laws § 44-3-43 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-43
§ 44-3-43. Historic stone wall exemption.
Status: in_force

The city and town councils of the various cities and towns may provide, by ordinance, an exemption not exceeding five thousand dollars ($5,000) of valuation for any parcel of real property on which is located an historic stone wall(s); provided, that the wall(s) is fifty (50) or more feet in length, at least three (3) feet high, structurally maintained and free of noxious weeds and vegetation. For purposes of this section, an historic stone wall is a vertical structure of aligned natural stone built before 1900, normally constructed to designate a property boundary or to separate agricultural activities within a farmstead.
R.I. Gen. Laws § 44-62-1 — RI Code / Title 44 / Chapter 44-62 / Section 44-62-1
§ 44-62-1. Tax credit for contributions to a scholarship organization  General.
Status: in_force

In order to enhance the educational opportunities available to all students in this state, a business entity will be allowed a tax credit to be computed as provided in this chapter for voluntary cash contribution made by the business entity to a qualified scholarship.
R.I. Gen. Laws § 44-5-74.5 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-74.5
§ 44-5-74.5. Woonsocket  Exemption for elderly residents.
Status: in_force

(a) For the citys fiscal year 2014-2015 and thereafter, the budget commission for the city of Woonsocket, or any individual or body authorized by law to take such action, is authorized to annually fix the amount, if any, of a real estate tax exemption for Woonsocket residents based on age upon such terms and conditions as it deems reasonable. Exemption rates may be tiered based upon income level.

(b) Any such exemption shall only apply to residential property owned and occupied by the applicant.
R.I. Gen. Laws § 44-72-8 — RI Code / Title 44 / Chapter 44-72 / Section 44-72-8
§ 44-72-8. Set-off for delinquent payment of tax.
Status: in_force

If a taxpayer shall fail to pay a tax within thirty (30) days of its due date, the tax administrator may request any agency of state government making payments to the taxpayer to set-off the amount of the delinquency against any payment due the taxpayer from the agency of state government and remit the sum to the tax administrator. Upon receipt of the set-off request from the tax administrator, any agency of state government is authorized and empowered to set-off the amount of the delinquency against any payment or amounts due the taxpayer. The amount of set-off shall be credited against the tax due from the taxpayer.
R.I. Gen. Laws § 44-23-27 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-27
§ 44-23-27. Conflict of laws as to domicile  Definition of terms.
Status: in_force

When used in §§ 44-23-27  44-23-32 the following terms have the following meanings:

(1) Death tax means any tax levied by a state on account of the transfer or shifting of economic benefits in property at death, or in contemplation of death, or intended to take effect in possession or enjoyment at or after death, whether denominated an inheritance tax, transfer tax, succession tax, estate tax, death duty, death dues, or otherwise;

(2) Executor means any executor of the will or administrator of the estate of a decedent, except an ancillary administrator;

(3) Interested person means any person who may be entitled to receive or who has received any property or interest which may be required to be considered in computing the death tax of any state involved;

(4) Taxing official means the tax administrator in this state, and in any other reciprocal state the officer or body designated in the statute of the state substantially similar to §§ 44-23-27  44-23-32.
R.I. Gen. Laws § 44-3-13.2 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-13.2
§ 44-3-13.2. Cumberland  Exemption of persons over the age of 65 years.
Status: in_force

The town council of the town of Cumberland may, by ordinance, exempt from taxation the real property situated in the town owned and occupied by any person sixty-five (65) years and over, and which exemption is in an amount not exceeding forty-seven thousand five hundred forty-four dollars ($47,544). Any elderly person is entitled to an additional exemption of ten thousand five hundred sixty-seven dollars ($10,567) if yearly total income from all sources is as follows:

(1) $ 0.00  $ 10,500 for a single owner occupying a single-family dwelling.

(2) $ 0.00  $ 15,000 for two (2) or more owners occupying a single-family dwelling.
R.I. Gen. Laws § 44-7-3 — RI Code / Title 44 / Chapter 44-7 / Section 44-7-3
§ 44-7-3. Collectors records.
Status: in_force

All records kept by the collector shall be furnished by the city or town and shall be at all reasonable times open to the inspection of the auditor of the city or town or any other authorized agent of the city or town, and when the tax warrant has been executed and the accounts of the collector audited, the records showing the collection of all taxes or other disposition of the taxes shall be immediately returned to the city or town.
R.I. Gen. Laws § 44-18-30.1 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-30.1
§ 44-18-30.1. Application for certificate of exemption.
Status: in_force

All organizations seeking exemption from the Rhode Island sales and use tax under § 44-18-30(5)(i) shall apply for a certificate of exemption on forms prescribed by the tax administrator. The certificate of exemption shall be valid for four (4) years from the date of issue.
R.I. Gen. Laws § 44-5-11.14 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-11.14
§ 44-5-11.14. Commercial/residential real estate classification  Narragansett.
Status: in_force

Notwithstanding any provisions of § 44-5-11.8 to the contrary, the town of Narragansett may adopt a separate tax classification for owner occupied mixed use combination commercial and residential properties with five (5) units or less provided 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. The tax assessor shall be required to allocate the percentage share of the full and fair market value of the property devoted to residential real estate use. This portion of the property shall be subject to the same tax rate as property defined in class 1 by § 44-5-11.8(b)(1)(i), while the remaining percentage of the property shall be subject to the tax rate as property defined as class 2 by § 44-5-11.8(b)(2).
R.I. Gen. Laws § 44-27-10 — RI Code / Title 44 / Chapter 44-27 / Section 44-27-10
§ 44-27-10. Reclassification of land withdrawn from classification  Effect on obligations and the land use change tax.
Status: in_force

Land, previously classified as farm, forest, or open space land, which was withdrawn from that classification may be reclassified as that classification if it still meets the requirements of this chapter. This reclassification of the land commences anew the computation of the period for purposes of the land use change tax. Any unpaid lien obligated by the previous withdrawal is voided. At no time shall an obligation incurred under the provisions of this chapter exceed ten percent (10%) of the then fair market value of the land.
R.I. Gen. Laws § 44-3-9.8.1 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-9.8.1
§ 44-3-9.8.1. Exemption or stabilization of tax on qualified property used for residential purposes in the town of West Greenwich.
Status: in_force

(a) Except as provided in this section, in order to address the longstanding challenges faced by the town of West Greenwich to meet state and local needs for low- and moderate-income housing pursuant to the provisions of chapter 53 of title 45 and the town of West Greenwich code of ordinances, the town council of the town of West Greenwich may vote to authorize, subject to the conditions in this section, to exempt from payment, in whole or in part, real qualified property, or to determine a stabilized amount, notwithstanding the valuation of the property or the rate of tax, provided that after a public hearing, ten (10) days notice of which shall be published in a newspaper of general circulation in the town, and upon a determination by the town council that the granting of the exemption and/or stabilization of taxes for a qualified property shall inure to the benefit of the town of West Greenwich including, without limitation, by reason of the town of West Greenwich achieving, exceeding, or furthering its realization of its goal of ten percent (10%) of its year round housing units constituting low- and moderate-income housing units pursuant to the provisions of chapter 53 of title 45.

(b) For purposes of this section, qualifying property means property for which there is an approved comprehensive permit project pursuant to chapter 53 of title 45, in which final plan approval has been recorded. Qualified property may be comprised of one or more contiguous lots and may have multiple owners. Nothing in this section shall prevent the town from approving any exemption or agreement under this section prior to final plan approval and recording, so long as the period in which the taxes are exempt and/or stabilized does not begin until the final plan is recorded.

(c) Notwithstanding any other provisions of this chapter, the town council may vote to authorize an agreement under this section for a period of up to thirty (30) years.

(d) Except as otherwise provided in this section, property for which taxes have been exempted and/or stabilized, in whole or in part, pursuant to this section shall not, during the period for which taxes have been so exempted and/or stabilized, be further liable to taxation by the town as long as such property shall remain qualified property as defined in this section.

(e) Notwithstanding this section, owners of qualifying low-income housing in the town of West Greenwich under § 44-5-13.11 shall be entitled to the tax treatment provided under such section and may, but need not, seek or obtain tax exemption and/or stabilization under this section. With respect to all qualifying low-income housing in the town of West Greenwich under the provisions of § 44-5-13.11, the town councils grant of exemption and/or stabilization under this section shall result in taxation of such qualifying low-income housing that is no less favorable than the taxation otherwise provided under § 44-5-13.
R.I. Gen. Laws § 44-3-68 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-68
§ 44-3-68. Portsmouth  Tax exemptions, abatements, or payments in lieu of tax agreements.
Status: in_force

The town council of the town of Portsmouth may, by ordinance or resolution, provide for exemption from valuation for taxation or otherwise enter into tax abatement or payment in lieu of taxes agreements upon terms acceptable to the town council regarding the real property known as Quaker Manor located at 2368 East Main Road, and designated as tax assessors map 39, lots 47A and 47C, which is occupied by persons or families of low or moderate income.
R.I. Gen. Laws § 44-19-10 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-10
§ 44-19-10. Monthly returns and payments  Monthly reports by show promoters.
Status: in_force

(a) Except as provided in the Streamlined Sales and Use Tax Agreement contained in Chapter 44-18.1 the taxes imposed by chapter 18 of this title are due and payable to the tax administrator monthly on or before the twentieth (20th) day of the month next succeeding the month for which return is required to be made. On or before the twentieth (20th) day of each month, a return for the previous month shall be filed with the tax administrator in a form that the tax administrator may prescribe. For purposes of the sales tax, a return shall be filed by every person engaged in the business of making retail sales, the gross receipts from which are required to be included in the measure of the sales tax. The tax administrator may require the filing of a return by any person holding a permit as provided in § 44-19-2 or 44-19-3. For purposes of the use tax, a return shall be filed by every retailer maintaining a place of business in the state and by every person purchasing tangible personal property, the storage, use, or other consumption of which is subject to the use tax, who has not paid the use tax due to a retailer required to collect the tax. The return shall be in a form, include information, and bear any signatures that the tax administrator may require. At the time of the filing of any return required under this chapter, the taxpayer shall pay to the tax administrator the tax due for the month covered by that return. For the purposes of the sales tax, gross receipts from rentals, or leases of tangible personal property are reported and the tax paid in the manner required by the tax administrator. The tax administrator for good cause may extend, for not to exceed one month, the time for making any return or paying any amount required to be paid under this chapter. Any person to whom an extension is granted shall pay, in addition to the tax, interest at the annual rate prescribed by § 44-1-7 or fraction of it, from the date on which the tax would have been due without the extension until the date of payment. Where a taxpayers sales and use tax liability for six (6) consecutive months has averaged less than two hundred dollars ($200) per month, a quarterly return and remittances in lieu of a monthly return may be made on or before the last day of July, October, January, and April of each year for the preceding three (3) months period when specially authorized, in writing, by the tax administrator under those rules and regulations as may be prescribed by the administrator. In the event that a taxpayer filing his or her return on a quarterly basis, as provided in this section, becomes delinquent in either the filing of his or her return or the payment of the taxes due, or in the event that the liability of a taxpayer, who has been authorized to file his or her return and to make payments on a quarterly basis, exceeds six hundred dollars ($600) in sales and use taxes for any subsequent quarter, or in the event that the tax administrator determines that any quarterly filing of return and payment of tax due thereon would unduly jeopardize the proper administration of the provisions of this chapter or of chapter 18 of this title, the tax administrator may, at any time, revoke the authorization, in which case the taxpayer will then be required to file his or her return and to pay the tax due in the manner provided for in this section.

(b) Every promoter shall file a report monthly, within twenty (20) days after the end of the prior month, for each show which the promoter operates, listing the date and place of each show and the name, address, and permit number, by show, of every person whom the promoter permitted to display or sell tangible personal property, services, or food and drink. Every person shall furnish the promoter of any show at which the person displays or sells tangible personal property, services, or food and drink, information for the promoters use in filing the report required by this subsection.
R.I. Gen. Laws § 44-55-4 — RI Code / Title 44 / Chapter 44-55 / Section 44-55-4
§ 44-55-4. Criteria for tax incentives.
Status: in_force

(a) A business whose employees each meet the following criteria as certified by the department of labor and training shall be entitled to an incentive in the amount of forty percent (40%) of the eligible employees first year wages, up to a maximum of two thousand four hundred dollars ($2,400) per eligible employee:

(1) The hired employee shall attest and must have been unemployed for a period of at least twenty-six (26) consecutive calendar weeks immediately prior to employment with the claimant business; and

(2) The employee must have been in the employ of the claimant business for a minimum period of fifty-two (52) consecutive calendar weeks, and a minimum of one thousand eight hundred twenty (1,820) hours of paid employment before the employer can become eligible for the incentive.

(b) The incentive shall be applied only once for any given employee. The employee must be a first time hiree of the claimant business and not have worked for any company that subsequently merges with or is acquired by the business. Also, any employee which a business leases does not qualify for this incentive.

(c) In order to avail itself of the incentive, the business must file for the incentive for the employee with the department of labor and training within thirty (30) days from the first day the employee begins work. The department of labor and training shall notify the business as soon as practicable after the completion of certification pursuant to the provisions of this section and § 44-55-4.1.

(d) The employee cannot be a relative of any controlling shareholder, director, or officer of the claimant corporation, nor controlling shareholder, officer, or manager of the claimant limited liability company, nor partner or owner of any claimant partnership, joint venture, sole proprietorship or any other type of legal business entity claiming the incentive under this chapter.
R.I. Gen. Laws § 44-52-10 — RI Code / Title 44 / Chapter 44-52 / Section 44-52-10
§ 44-52-10. Provider records. [Contingent repeal  See notes following § 44-52-1.]
Status: in_force

Every provider shall:

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

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

(3) Make those records available for inspection by the administrator or his authorized agents, upon demand, at reasonable times during regular business hours.
R.I. Gen. Laws § 44-5-74.4 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-74.4
§ 44-5-74.4. Woonsocket  Supplemental tax.
Status: repealed

(a) In order to execute a five (5) year financial plan for the city of Woonsocket, and notwithstanding any provision of law, general or special to the contrary, including, without limitation, §§ 44-5-74.1 and 44-5-74.2, or any provisions of the home rule charter of the city of Woonsocket, any municipal ordinance or existing judicial decision, the city of Woonsocket is authorized to levy a supplemental tax as herein specified on some of the ratable property of the city, including motor vehicles and trailers, for the citys fiscal year 2012-2013 in such sum, not to exceed two million, five hundred thousand dollars ($2,500,000), as shall be set by action of the Woonsocket budget commission or any individual or body authorized by law to take such action.

(b) The supplemental tax with respect to motor vehicles and trailers shall not be subject to the provisions of subdivision 44-34.1-1(c)(4) [repealed] freezing excise tax rates at a level identical to the rate in effect for fiscal year 1998 or a lesser rate. For the citys fiscal year 2013-2014 and thereafter, the excise tax rate for motor vehicles and trailers shall not exceed the citys excise tax rate in effect for fiscal year 1998. The supplemental tax shall become part of the certified tax levy for the citys fiscal year 2012-2013 for purposes of calculating the maximum property tax levy according to § 44-5-2 for the citys fiscal year 2013-2014, and shall also not be subject to the maximum levy limitations of § 44-5-2 for the citys fiscal year 2012-2013. Such supplemental tax shall be imposed by increasing the levy on motor vehicles and trailers by up to eighteen and seven tenths percent (18.7%) and by increasing the levy on occupied residential real estate, including residential properties with eleven (11) units or more, but excluding owner occupied single family dwellings and owner occupied condominiums, by up to four and eight tenths percent (4.8%) for the citys fiscal year 2012-2013 only. Within seven (7) days succeeding the certification, the assessor shall cause to be published in a newspaper of general circulation within the city of Woonsocket, the rate of tax and the percentage of fair market value employed in assessing the supplemental tax.

(c) Said supplemental tax shall be paid in one installment on a date as shall be set by the action of the Woonsocket budget commission or any individual or body authorized by law to take such action, and shall carry interest commencing on August 31, 2013 as the Woonsocket budget commission or any individual or body authorized by law to take such action shall prescribe. Such supplemental tax shall be contingent upon the city of Woonsockets realization of a total amount of no less than three million seven hundred fifty thousand dollars ($3,750,000) in savings resulting from municipal enactment or concessions from collective bargaining agreements with applicable Woonsocket unions and retirees. No tax sale shall be conducted by the city prior to June 15, 2014 for nonpayment of the supplemental tax. In all other respects, the provisions of chapters 44-5, 44-7, 44-8, 44-9 and 44-34 of the general laws shall be applicable to the assessment, levy and collection of said supplemental tax.
R.I. Gen. Laws § 44-62-6 — RI Code / Title 44 / Chapter 44-62 / Section 44-62-6
§ 44-62-6. Definitions.
Status: in_force

The following words and phrases used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise:

(1) Business entity means an entity authorized to do business in this state and subject to taxes imposed under chapters 44-11, 44-13, 44-14, 44-15 and 44-17 of the general laws. Business entities also include Subchapter S Corporations, Limited Liability Partnerships, and Limited Liability Corporations.

(2) Division of taxation means the Rhode Island division of taxation.
R.I. Gen. Laws § 44-9-27 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-27
§ 44-9-27. Examination of title  Notice to interested parties of foreclosure petition.
Status: in_force

(a) Upon the filing of a petition, the petitioner shall, at his or her own cost, select, with the approval of the court, a title company or an attorney familiar with the examination of land titles. This company or attorney shall make an examination of the title sufficient only to determine the persons who may be interested in the title, and the petitioner shall, upon the filing of the examiners report, notify all persons appearing to be interested, whether as equity owners, mortgagees, lienors, attaching creditors, or otherwise, as well as the tax collector in the municipality where the subject property is located, of the pendency of the petition, the notice to be sent to each by registered or certified mail and return of receipt required. In the event that any item mailed by certified mail is returned unopened, the petitioner shall send that notice to the addressee at the same address by first class regular mail, postage prepaid, and also, if the subject property is residential, petition the court for leave to serve the addressee by tacking said notice to the front door of the subject property. Other and further notice by publication or otherwise shall be given as the court may at any time order.

(b) The notice, to be addressed To all whom it may concern, shall contain the name of the petitioner, the names of all known respondents, a description of the land, and a statement of the nature of the petition, shall fix the time when appearance may be entered, and shall contain a statement that, unless the notified party shall appear within the fixed time, a default will be recorded, the petition taken as confessed, and the right of redemption forever barred (Form 6).
R.I. Gen. Laws § 44-59-1 — RI Code / Title 44 / Chapter 44-59 / Section 44-59-1
§ 44-59-1. Short title.
Status: in_force

This chapter shall be known as and referred to as the Uniform Sales and Use Tax Administration Act.
R.I. Gen. Laws § 44-5-20.18 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-20.18
§ 44-5-20.18. North Smithfield  Property tax classification.
Status: in_force

The town of North Smithfield 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 §§ 44-5-20.19  44-5-20.21.
R.I. Gen. Laws § 44-49-6 — RI Code / Title 44 / Chapter 44-49 / Section 44-49-6
§ 44-49-6. No immunity.
Status: in_force

Nothing in this chapter may in any manner provide immunity for a dealer from criminal prosecution pursuant to Rhode Island law.
R.I. Gen. Laws § 44-29-3 — RI Code / Title 44 / Chapter 44-29 / Section 44-29-3
§ 44-29-3. Filing of returns  Date due  Interest and penalty.
Status: in_force

On or before the tenth day of the month next succeeding the month in which any taxes imposed by this chapter are collected, the seller shall pay the taxes to the tax administrator and at the same time shall file with him or her a return in a form the administrator may by regulation prescribe. If any taxes are not paid to the tax administrator when due, there is added to the taxes, and made a part of the taxes, interest at the annual rate provided by § 44-1-7 from the date when the taxes became due until the date of payment; if any return is not filed when due, there shall be added to the taxes, and made a part of the taxes, a ten percent (10%) penalty of the amount of taxes due, which penalty shall be in addition to any interest added.
R.I. Gen. Laws § 44-3-63 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-63
§ 44-3-63. Historical cemeteries.
Status: in_force

City and town councils are authorized to provide by ordinance an abatement from taxation for any real property on which is located a historical cemetery registered pursuant to § 23-18-10.1 and to provide by ordinance for full or partial reimbursement of expenses incurred in repairing and maintaining such historical cemeteries, including walls or fences surrounding such cemeteries.
R.I. Gen. Laws § 44-1-24 — RI Code / Title 44 / Chapter 44-1 / Section 44-1-24
§ 44-1-24. Acquisition of property for delinquent state taxes.
Status: in_force

(a) Whenever the tax administrator obtains a judgment against a person, firm, or corporation for taxes, including interest and penalties, owed to the tax administrator, and the real property of the person, firm, or corporation is being sold at a sheriffs sale to satisfy the judgment, the state properties committee shall, if requested by the tax administrator, cause its agent or representative to attend the sale and bid on the real property but not more than the amount of the states judgment and its costs. If the states bid is the highest, the state properties committee shall acquire the real property and administer or dispose of it in accordance with chapter 6 of title 37.

(b) Whenever the tax administrator obtains a judgment against a person, firm, or corporation for taxes, including interest or penalties, owed to the tax administrator, and the personal property of the person, firm, or corporation, is being sold at a sheriffs sale to satisfy the judgment, the state purchasing agent shall, if requested by the tax administrator, cause his or her agent or representative to attend the sale and bid on the personal property but not more than the amount of the states judgment and its costs. If the states bid is the highest, the purchasing agent shall acquire the personal property and administer or dispose of it in accordance with chapter 2 of title 37.
R.I. Gen. Laws § 44-5-65 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-65
§ 44-5-65. East Greenwich  Homestead exemption.
Status: in_force

(a) The town council of the town of East Greenwich is authorized to annually fix the amount, if any, of a homestead exemption with respect to assessed value from local taxation on taxable real property used for residential purposes in the town of East Greenwich and to grant homestead exemptions to the owner or owners of residential real estate in an amount not to exceed twenty percent (20%) of the assessed value. The exemption only applies to property used exclusively for residential purposes, and improved with a dwelling containing less than five (5) units. In order to determine compliance with the homestead exemption as outlined in this section, the town council shall provide, by resolution or ordinance, rules and regulations governing eligibility for the exemption established by this section.

(b) In the event property granted an exemption under this section is sold or transferred during the year for which the exemption is claimed, the town council of the town of East Greenwich, upon approval of the town council, may provide for a proration of the homestead exemption in cases where title to property passes from those not entitled to claim an exemption to those who are entitled to claim an exemption.
R.I. Gen. Laws § 44-19-19 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-19
§ 44-19-19. Judgment on review.
Status: in_force

If, upon final determination of the petition, it appears that the tax administrators assessment was correct, the court shall confirm the assessment; or, if incorrect, the court shall determine the proper amount of the tax, interest, and penalties, and if it appears that the petitioner, by reason of the payment of the tax, interest, and penalties, is entitled to recover them or any part of them, the court may order a refund with interest at the annual rate provided by § 44-1-7.1 or order a credit, as the circumstances may warrant. If a refund is ordered, it is paid by the general treasurer upon certification of the tax administrator with the approval of the director of administration. If it appears that the state is entitled to a greater amount of tax, interest, and penalties than assessed or determined by the tax administrator and paid by the petitioner, the court shall order the payment by the petitioner of an additional amount as the court determines, and the petitioner shall immediately pay that amount to the tax administrator.
R.I. Gen. Laws § 44-5-39 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-39
§ 44-5-39. Land use change tax.
Status: in_force

(a) After May 15, 1980, when land classified as farm, dairy farm, forest, or open space land and assessed and taxed under the provisions of § 44-5-12 is applied to a use other than as farm, dairy farm, forest, or open space, or when the land owner voluntarily withdraws that classification, it shall be subject to additional taxes, subsequently referred to as a land use change tax. The tax is at the following rate:

(1) Ten percent (10%) of the then fair market value of the land if the use is changed or classification is withdrawn during the first six (6) years of classification.

(2) Nine percent (9%) of the then fair market value of the land if the use is changed or classification is withdrawn during the seventh (7th) year of classification.

(3) Eight percent (8%) of the then fair market value of the land if the use is changed or classification is withdrawn during the eighth (8th) year of classification.

(4) Seven percent (7%) of the then fair market value of the land if the use is changed or classification is withdrawn during the ninth (9th) year of classification.

(5) Six percent (6%) of the then fair market value of the land if the use is changed or classification is withdrawn during the tenth (10th) year of classification.

(6) Five percent (5%) of the then fair market value of the land if the use is changed or classification is withdrawn during the eleventh (11th) year of classification.

(7) Four percent (4%) of the then fair market value of the land if the use is changed or classification is withdrawn during the twelfth (12th) year of classification.

(8) Three percent (3%) of the then fair market value of the land if the use is changed or classification is withdrawn during the thirteenth (13th) year of classification.

(9) Two percent (2%) of the then fair market value of the land if the use is changed or classification is withdrawn during the fourteenth (14th) year of classification.

(10) One percent (1%) of the then fair market value of the land if the use is changed or classification is withdrawn during the fifteenth (15th) year of classification. No tax shall be imposed by the provisions of this section following the end of the fifteenth (15th) year of classification.

(b) Owners of land classified as farmland or dairy farmland who have held title to the land, and where the land has been farmed or used as a dairy farm for five (5) years previous to classification, are liable for a land use change tax of:

(1) Ten percent (10%) of the then fair market value of the land if the use is changed or classification is withdrawn during the first (1st) year of classification.

(2) Nine percent (9%) of the then fair market value of the land if the use is changed or classification is withdrawn during the second (2nd) year of classification.

(3) Eight percent (8%) of the then fair market value of the land if the use is changed or classification is withdrawn during the third (3rd) year of classification.

(4) Seven percent (7%) of the then fair market value of the land if the use is changed or classification is withdrawn during the fourth (4th) year of classification.

(5) Six percent (6%) of the then fair market value of the land if the use is changed or classification is withdrawn during the fifth (5th) year of classification.

(6) Five percent (5%) of the then fair market value of the land if the use is changed or classification is withdrawn during the sixth (6th) year of classification.

(7) Four percent (4%) of the then fair market value of the land if the use is changed or classification is withdrawn during the seventh (7th) year of classification.

(8) Three percent (3%) of the then fair market value of the land if the use is changed or classification is withdrawn during the eighth (8th) year of classification.

(9) Two percent (2%) of the then fair market value of the land if the use is changed or classification is withdrawn during the ninth (9th) year of classification.

(10) One percent (1%) of the then fair market value of the land if the use is changed or classification is withdrawn during the tenth (10th) year of classification. No tax shall be imposed by the provisions of this section following the end of the tenth year of classification.
R.I. Gen. Laws § 44-5-13.38 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.38
§ 44-5-13.38. Assessment and taxation of new real estate construction in the town of Exeter.
Status: in_force

(a) Completed new construction of real estate in the town of Exeter 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 rate of tax applicable 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 official issuing the certificate shall, within ten (10) days after issuing the certificate, notify the assessor of the issuance of the certificate of occupancy.

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

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

(e) Upon receipt of the notice from the assessor, the tax collector shall, if the notice is received after the normal billing date, within ten (10) days thereafter mail or hand a bill to the owner based upon an amount prorated by the assessor. The tax is due and payable and collectible as other municipal taxes and shall be subject to the same liens and processes of collection; provided, that the tax is due and payable in an initial or single installment due and payable not sooner than fifteen (15) 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 shall be equal.

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

(g) This section applies only to taxes levied and properly assessed in the town of Exeter.
R.I. Gen. Laws § 44-33-11 — RI Code / Title 44 / Chapter 44-33 / Section 44-33-11
§ 44-33-11. Proof of claim.
Status: in_force

Every claimant under this chapter shall supply to the division of taxation in support of his or her claim, reasonable proof of rent paid, name and address of owner or managing agent of property rented, property taxes accrued, changes of homestead, household membership, household income, size and nature of property claimed as the homestead and a statement that the property taxes accrued and used for purposes of this chapter have been or will be paid by the claimant and that there are no delinquent property taxes on the homestead.
R.I. Gen. Laws § 44-3-10 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-10
§ 44-3-10. Idle manufacturing or mill property  Exemption.
Status: in_force

The city council of any city or the town council of any town may, with the approval of the tax administrator appointed pursuant to the provisions of § 44-1-1, wholly or partially exempt from taxation for a period of not exceeding one year manufacturing or mill buildings in which manufacturing has not been carried on for at least one year immediately prior to the granting of the exemption, and, if so determined, the personal property located in the city or town, with like power to repeat the action as often as may be deemed best; provided, that the owner agrees in writing with the tax administrator that the building or buildings so exempted shall not be torn down and that the personal property, if exempted, shall not be removed from the premises during the period for which the exemption is granted; and, provided, that the owner of the building or buildings agrees in writing with the tax administrator upon a price that the owner will accept for the property so exempted during the period of the exemption.
R.I. Gen. Laws § 44-23-18 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-18
§ 44-23-18. Extension of time for payment of additional estate tax.
Status: in_force

Whenever the tax administrator finds that the payment of the tax imposed by § 44-22-1.1 causes undue hardship, the tax administrator may, in his or her discretion, with the approval of the attorney general and by agreement with the executor, administrator, or trustee, extend the time for payment of the whole or any part of the tax for a period not to exceed four (4) years from the date the tax is due and payable, and may provide for payment in installments. In that case the amount in respect of which the extension is granted shall be paid with or without interest, on or before the date of the expiration of the period of the extension.
R.I. Gen. Laws § 44-5-76.2 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-76.2
§ 44-5-76.2. Newport  Property tax classification.
Status: repealed

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

(b) The designated classes of property shall be limited to the four (4) classes as defined in § 44-5-76.1.

(c) The effective tax rate applicable to any class shall not exceed by fifty percent (50%) the rate applicable to any other class.

(d) Except as provided for in § 44-5-76.1(b), the rate for each class shall be uniform within each class.

(e) The tax rates applicable to motor vehicles within class four as defined in § 44-5-76.1 are governed by § 44-34.1-1 [repealed].

(f) The provisions of chapter 35 of this title relating to property tax and fiscal disclosure apply to the reporting of and compliance with these classification restrictions.
R.I. Gen. Laws § 44-20-59 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-59
§ 44-20-59. Exemption of sales of cannabis.
Status: in_force

Notwithstanding any provision of the general or public laws to the contrary, the sale of cannabis in accordance with:

(1) Chapter 28.6 of title 21 and chapter 67 of this title; or

(2) Chapter 28.11 of title 21 and chapter 70 of this title are exempted from the taxes imposed by this chapter.
R.I. Gen. Laws § 44-52-6 — RI Code / Title 44 / Chapter 44-52 / Section 44-52-6
§ 44-52-6. Provider assessment on available information  Interest on delinquencies  Penalties  Collection powers. [Contingent repeal  See notes following § 44-52-1.]
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 provider 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, as amended, from the date when the provider assessment should have been paid. If any part of the provider 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 provider 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 § 44-19-5.1 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-5.1
§ 44-19-5.1. Injunctive relief  Jurisdiction of court.
Status: in_force

(a) The superior court of this state has jurisdiction to restrain and enjoin any person from engaging in business as a retailer in this state without a retail sales permit or permits or after a retail sales permit has been suspended or revoked.

(b) The tax administrator may institute proceedings to prevent and restrain violations of this chapter as provided in subsection (a) of this section.

(c) In any proceeding instituted under this section, proof that a person continues to operate a business from the location to which a revoked retail sales permit was assigned is prima facie evidence that the person is engaging in business as a retailer without a retail sales permit.
R.I. Gen. Laws § 44-64-5 — RI Code / Title 44 / Chapter 44-64 / Section 44-64-5
§ 44-64-5. Set-off for delinquent payment of surcharge.
Status: in_force

If a provider shall fail to pay a surcharge within thirty (30) days of its due date, the tax administrator may request any agency of state government to set off the amount of the delinquency against any payment they might be due the provider from the agency and to remit any such payment to the tax administrator. Upon receipt of a request for set-off from the tax administrator, any agency of state government is authorized and empowered to set off the amount of any delinquency against any payment that is due the provider. The amount of set-off shall be credited against the surcharge due from the provider.
R.I. Gen. Laws § 44-5-20.22 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-20.22
§ 44-5-20.22. Cranston  Property tax classification.
Status: in_force

The city of Cranston may, by resolution or ordinance adopted by its city council, provide for a system of classification of taxable property in conformity with the provisions of §§ 44-5-20.23  44-5-20.25.
R.I. Gen. Laws § 44-53-5 — RI Code / Title 44 / Chapter 44-53 / Section 44-53-5
§ 44-53-5. Continuing levy on salary and wages.
Status: in_force

The effect of a levy on salary or wages payable to or received by a taxpayer shall be continuous from the date the levy is first made until the liability out of which the levy arose is satisfied or becomes unenforceable by reason of lapse of time. The effect of a levy on any other property or rights to property shall remain in effect for six months (6) from the date the levy is first made or until the liability out of which the levy arose is satisfied or becomes unenforceable by reason of lapse of time. With respect to a levy described in this section, the tax administrator shall promptly release the levy when the liability out of which the levy arose is satisfied or becomes unenforceable by reason of lapse of time, and shall promptly notify the person upon whom the levy was made that the levy has been released.
R.I. Gen. Laws § 44-46-1 — RI Code / Title 44 / Chapter 44-46 / Section 44-46-1
§ 44-46-1. Adult education tax credit.
Status: in_force

A taxpayer who is an employer shall be allowed a credit, to be computed as provided in this chapter, against the tax imposed by chapters 11, 13, 14, 15, 17 and 30 of this title. The amount of the credit shall be fifty percent (50%) of the costs incurred solely and directly for non-worksite or worksite-based adult education programs as defined in § 44-46-2.
R.I. Gen. Laws § 44-11-14.6 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-14.6
§ 44-11-14.6. Allocation and apportionment  Manufacturers.
Status: in_force

Notwithstanding any other provision of the general laws, a taxpayer, as described in § 44-11-14(a), whose principal business is described in sector 31, 32, or 33 of the North American Industry Classification System, as adopted by the United States Office of Management and Budget and as revised from time to time, may, in lieu of apportioning its net income to this state based on the allocation fraction described in § 44-11-14(a), elect for any year to apportion its net income to this state based on the following allocation fraction:

(1) for the tax year beginning on or after January 1, 2004, but before January 1, 2005, thirty percent (30%) of the property factor determined pursuant to § 44-11-14(a)(1) (the property factor), thirty percent (30%) of the payroll factor determined pursuant to § 44-11-14(a)(3) (the payroll factor), and forty percent (40%) of the sales factor determined pursuant to § 44-11-14(a)(2) (the sales factor);

(2) for tax years beginning on or after January 1, 2005, twenty-five percent (25%) of the property factor, twenty-five percent (25%) of the payroll factor and fifty percent (50%) of the sales factor.
R.I. Gen. Laws § 44-14-15 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-15
§ 44-14-15. Dividends excluded from income.
Status: in_force

There shall not be included in a taxpayers net income dividends received from the shares of stock of:

(1) Any corporation if over fifty percent (50%) of the corporations value was apportioned to this state in determining the tax last imposed on it by chapter 11 of this title;

(2) Any utility if over fifty percent (50%) of the utilitys gross earnings was apportioned to this state in determining the tax last imposed on it by chapter 13 of this title;

(3) Any banking institution liable to a tax under this chapter; and

(4) Any corporation specified in § 44-11-1(4)(i).
R.I. Gen. Laws § 44-5-11.11 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-11.11
§ 44-5-11.11. Residential real estate classification  West Greenwich.
Status: in_force

Notwithstanding any provision within § 44-5-11.8 to the contrary, the town of West Greenwich may adopt a separate tax classification and tax rate for unimproved residentially zoned real property excepting property assessed pursuant to § 44-27-1; and provided, further that the rate applicable to this class shall not be the standard rate against which the maximum rate applicable to another class shall be determined.
R.I. Gen. Laws § 44-4-1 — RI Code / Title 44 / Chapter 44-4 / Section 44-4-1
§ 44-4-1. Place of taxation of real estate.
Status: in_force

All real estate is taxed in the city or town where the real estate is situated.
R.I. Gen. Laws § 44-35-10 — RI Code / Title 44 / Chapter 44-35 / Section 44-35-10
§ 44-35-10. Balanced municipal budgets  Additional reporting requirements  Electronic reporting/municipal uniform chart of accounts.
Status: repealed

(a) The operating budgets for all cities and towns shall provide for total appropriations that do not exceed total estimated receipts, taking into account any general fund surplus or deficit estimated to be carried over from the current fiscal year. The funding of accumulated deficits shall be consistent with the provisions of § 45-12-22 [repealed].

(b) The chief elected official in each city and town shall provide to the division of municipal finance within thirty (30) days of final action, in the form and format required by the division, the adopted budget survey.

(c) Within thirty (30) days of final action as referenced in subsection (b) each city or town shall provide to the division a five-year (5) forecast, in the form and format required by the division, for major funds as defined by generally accepted accounting principles as established by the governmental accounting standards board (GASB). The forecast shall also reflect any and all underlying assumptions.

(d) The reports required under subsections (b) and (c) shall be submitted in accordance with the requirements outlined under § 45-12-22.2(d).

(e) Within sixty (60) days of executing changes in healthcare benefits, pension benefits, and OPEB, a municipality shall provide a fiscal impact statement to the division of municipal finance, reflecting the impact on any unfunded liability and annual required contribution (ARC), as well as the impact on the five-year (5) forecast. The fiscal impact statements shall show underlying actuarial assumptions and provide support for underlying assumptions.

(f) A municipality shall join electronic reporting/implement municipal uniform chart of accounts (UCOA), within six (6) months of implementation.
R.I. Gen. Laws § 44-5-20.1 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-20.1
§ 44-5-20.1. Pawtucket  Property tax classification  Eligibility.
Status: in_force

Notwithstanding any provisions to the contrary, the city of Pawtucket is authorized to adopt a system of property tax classification.
R.I. Gen. Laws § 44-43-1 — RI Code / Title 44 / Chapter 44-43 / Section 44-43-1
§ 44-43-1. Definitions.
Status: in_force

For the purpose of this chapter:

(1) Average annual gross revenue means the average of the amounts received or accrued by a qualifying business entity determined on an annualized basis from the sale of goods or services prior to diminution by the cost of those sales or services. The determination is limited to amounts, if any, received or accrued during the four (4) taxable years of the business entity, or a lesser period as may be applicable, immediately preceding the taxable year during which the entity applied to the department for certification as a qualifying business entity.

(2) Certified venture capital partnership means any partnership formed under the laws of Rhode Island that:

(i) Has at least three (3) partners each of whom has contributed at least five thousand dollars ($5,000) and who have contributed in the aggregate at least two hundred fifty thousand dollars ($250,000) to the partnership;

(ii) Employs a professional manager who is an individual with prior experience managing venture capital funds;

(iii) Is organized and operated to invest at least ninety percent (90%) of the amounts contributed to its capital in qualifying activities and is registered or exempt from registration under the securities laws of Rhode Island;

(iv) Has bonding of its employees to fully cover all funds received from partners;

(v) Has filed with the department information as may be requested describing its organization, operation, and programs and has received certification and annual recertification from the department pursuant to rules and regulations promulgated by the department, that its organization, operation, and proposed programs comply with the requirements of this chapter; and

(vi) Has not violated the requirements prescribed in this chapter, or the conditions and requirements imposed by the department.

(3) Department means the Rhode Island economic development corporation.

(4) Entrepreneur means any individual in the employ on a full-time basis of a qualifying business entity who owns an interest in the entity equal to at least five percent (5%) in value of the entity.

(5) Qualifying activities means to provide capital:

(i) To invest in one or more qualifying business entities whose principal office and the majority of whose assets are located in Rhode Island;

(ii) To invest a portion of its funds, as stated in this section, in one or more qualifying business entities whose principal office is located outside of Rhode Island and who have entered into binding commitments to establish, expand, or increase its operations at a regular place of business in Rhode Island; or

(iii) To invest a portion of its funds, as stated in this section, in research and experimental expenditures (as defined in 26 U.S.C. § 174) conducted in Rhode Island to assist those qualifying business entities in which the partnership has or would be able to invest. A certified venture capital partnership commencing with its first year of operation, or after there has been a forty percent (40%) change in ownership or the admission of new partners whose contributions have increased the capital of the partnership by at least sixty-five percent (65%), may invest in the aggregate up to the following total portion of its investments made during each year in the types of investments described in subdivisions (6)(ii) and (6)(iii) of this section.

(6) Qualifying business entity means any corporation, partnership or other business entity that meets all of the following criteria and the predecessors and successors of any corporation, partnership or other business entity:

(i) Whose average annual gross revenue is less than two million five hundred thousand dollars ($2,500,000);

(ii) Which has been in business for less than four (4) years; and

(iii) Which will expend an amount which is not less than the amounts allowed as a deduction under § 44-43-2 to establish, expand or increase its operations at a regular place of business in Rhode Island or to purchase the interest of one or more prior owners of the entity if the entity has entered into binding commitments to expend an amount not less than the amount paid to establish, expand or increase the entitys operations at a regular place of business in Rhode Island; and

(iv) Has received certification and annual recertification from the department, pursuant to rules and regulations promulgated by the department, that the preceding requirements have been satisfied.

(7) Qualifying investment means that portion, determined based on a taxpayers interest in a certified venture capital partnership under 26 U.S.C. § 702(a)(8), of the taxpayers investment in the partnership that is invested by the partnership in qualifying activities during the taxpayers taxable year.
R.I. Gen. Laws § 44-5-13.34 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.34
§ 44-5-13.34. Bristol  Reduction in assessed value of real estate  Removal of damaged buildings.
Status: in_force

(a) Whenever, after the expiration of ninety (90) days after damage to a building, the building remains damaged as to require reconstruction of seventy-five percent (75%) or more before it may be used for any purpose related to its use prior to the damage and, following which, the owner provides for seventy-five percent (75%) or more 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 of demolition, removal, and grading are completed to the satisfaction of the building inspector and tax assessor, and the assessment shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value of the damaged building, demolished, or 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) The Bristol town council is authorized to suspend this tax abatement policy for any year in which so many buildings within the town of Bristol are so severely damaged that granting reduced assessments for all would jeopardize the fiscal integrity of the town.
R.I. Gen. Laws § 44-52-14 — RI Code / Title 44 / Chapter 44-52 / Section 44-52-14
§ 44-52-14. Severability. [Contingent repeal  See notes following § 44-52-1.]
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 which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are declared to be severable.
R.I. Gen. Laws § 44-5-13.3 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.3
§ 44-5-13.3. 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 that 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 damaged, demolished, and removed.

(b) The adjusted assessment is applicable with respect to the parcel from the date the 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 towns of South Kingstown, North Kingstown, West Warwick and Barrington.
R.I. Gen. Laws § 44-15-16 — RI Code / Title 44 / Chapter 44-15 / Section 44-15-16
§ 44-15-16. Collection by writ of execution.
Status: in_force

(a) If any tax or penalty imposed by this chapter shall not be paid within thirty (30) days after the tax or penalty is due and payable, the tax administrator, in addition to any other powers provided by law, may petition the sixth (6th) division of the district court for a writ of execution, setting forth the nonpayment of the tax or penalty.

(b) The court shall appoint a time for a hearing and shall cause a reasonable notice to be given to the adverse party, and at the time and place of the return of the notice shall proceed summarily to hear the parties.

(c) If upon the hearing it shall appear that the tax or penalty is unpaid, the court shall immediately issue an execution for the collection of the tax or penalty, which shall run to the sheriffs, or their deputies, of the several counties of this state, and in which the officer making service of the execution shall be commanded to levy upon the property of the banking institutions or credit unions as may be taken on execution. The officer properly charged with the service of the execution shall serve the execution as commanded, and shall sell the seized property as property is sold when taken on execution in actions at law, or the court shall take such other action as it may deem proper to enforce the payment of the tax by the appointment of a receiver of the property of the banking institution or credit union, or otherwise.

(d) A party aggrieved by a final order of the court may seek review of the order in the supreme court by writ of certiorari in accordance with the procedures contained in § 42-35-16.
R.I. Gen. Laws § 44-11-22 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-22
§ 44-11-22. Tax administrators power to summon witnesses and evidence.
Status: in_force

The tax administrator may summon any corporation, or officer, agent, or employee of any corporation, 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 § 44-3-9.3 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-9.3
§ 44-3-9.3. Burrillville  Exemption or stabilizing of taxes on qualifying property used for manufacturing, commercial or mixed-use purposes.
Status: in_force

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

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

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

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

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

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

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

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

(e) Notwithstanding any vote and findings by the town council, the property shall be assessed for and shall pay that portion of the tax, if any, assessed by the town of Burrillville, for the purpose of paying the indebtedness of the town and the indebtedness of the state or any political subdivision of the state to the extent assessed upon or apportioned to the town, and the interest on the indebtedness, and for appropriation to any sinking fund of the town, which portion of the tax shall be paid in full, and the taxes so assessed and collected shall be kept in a separate account and used only for that purpose.
R.I. Gen. Laws § 44-5-13.33 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.33
§ 44-5-13.33. Bristol  Assessment and taxation of new real estate construction.
Status: in_force

(a) Completed new construction of real estate in the town of Bristol 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 the 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 that certificate of occupancy or the date on which the new construction was first used for the purpose for which it was constructed, as the case may be, to the assessment date immediately following and shall add the increment as so prorated to the tax roll for the immediately preceding assessment date and shall within five (5) days notify the record owner as appearing on the tax roll and tax collector of the additional assessment.

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

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

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

(g) This section applies only to taxes levied and properly assessed in the town of Bristol.
R.I. Gen. Laws § 44-44-4.1 — RI Code / Title 44 / Chapter 44-44 / Section 44-44-4.1
§ 44-44-4.1. Penalties on delinquent payments.
Status: in_force

Any hard-to-dispose material wholesaler or hard-to-dispose material retailer or person who fails to pay any tax to the state or any amount of tax required to be collected and/or paid to the state, except amounts of determinations made by the tax administrator under § 44-44-17, within the required time shall pay a penalty of ten percent (10%) of the tax or amount of the tax.
R.I. Gen. Laws § 44-59-2 — RI Code / Title 44 / Chapter 44-59 / Section 44-59-2
§ 44-59-2. Legislative finding and intent.
Status: in_force

The general assembly finds that this state should enter into an agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.
R.I. Gen. Laws § 44-3-13.14 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-13.14
§ 44-3-13.14. Foster  Exemption of elderly and disabled persons.
Status: in_force

The town council of the town of Foster may, by ordinance, issue a tax credit for real property situated in the town of Foster that is owned and occupied by resident owners as follows:

(1) Any owner of an owner-occupied, single-family dwelling who has attained the age of sixty-seven (67) years, or more, or who is totally disabled and who is a resident of the town of Foster, as provided in said ordinance, shall be entitled to a tax credit equal to the lesser of:

(i) Five hundred dollars ($500); or

(ii) Any increase in the dollar amount required to be paid by such owner on the said property above the dollar amount required to be paid in taxes during the tax assessment next following such owners sixty-seventh birthday, or following the filing of a certificate evidencing disability, as provided in said ordinance.

(2) Any owner of an owner-occupied, single-family dwelling who has attained the age of seventy-seven (77) years, or more, and who is a resident of the town of Foster, as provided in said ordinance, shall be entitled to a tax credit equal to the lesser of:

(i) One thousand dollars ($1,000); or

(ii) Any increase in the dollar amount required to be paid by such owner on the said property above the dollar amount required to be paid in taxes during the tax assessment next following such owners seventy-seventh birthday, as provided in said ordinance.
R.I. Gen. Laws § 44-3-62 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-62
§ 44-3-62. Lincoln  Tangible business property tax exemption for new investments.
Status: in_force

The town of Lincoln may by ordinance create a three (3) year tangible property tax exemption for local small business owners who make new investments, excluding inventory.
R.I. Gen. Laws § 44-5-13.15 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.15
§ 44-5-13.15. East Greenwich  Assessment and taxation of new real estate construction.
Status: in_force

(a) Completed new construction of real estate in the town of East Greenwich 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 East Greenwich.
R.I. Gen. Laws § 44-3-9.10 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-9.10
§ 44-3-9.10. Portsmouth  Exemption or stabilizing of taxes on qualified property used for manufacturing or commercial purposes in the town of Portsmouth.
Status: in_force

(a) Notwithstanding any provisions of § 44-3-9 to the contrary, except as provided in this section, the town council of the town of Portsmouth may vote to authorize, for a period not exceeding ten (10) years, and subject to the conditions provided in this section, to exempt from payment, in whole or part, real and personal property used for manufacturing or commercial purposes, or to determine a stabilized amount of taxes to be paid on account of the property, notwithstanding the valuation of the property or the rate of tax; provided, that after public hearings, at least ten (10) days notice of which shall be given in a newspaper of general circulation in the town, the town council determines that:

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

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

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

(iii) An improvement of the physical plant of the town that will result in long-term economic benefits to the town and the state.

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

(b) Should the town council make the determination in subsections (a)(1)(i) through (a)(1)(iii), or subsection (a)(2), an exemption or stabilization may be granted for existing buildings, property, machinery, or facilities owned by businesses already located in the town of Portsmouth on January 1, 2016.

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

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

(e) Except as provided in this section, property for which taxes have been exempted in whole or in part, or stabilized pursuant to this section, shall not, during the period for which taxes have been exempted or stabilized, be further liable to taxation by the town so long as the property is used for the manufacturing or commercial purposes for which the exemption or stabilization was granted.

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

(g) Any application for tax exemption or stabilization submitted pursuant to this section shall be submitted before an application for development plan review is submitted to the Portsmouth planning board, as applicable, or for other such permits and/or approvals that may be required from any other town board or commission.

(h) Any tax exemption or stabilization granted by the town council pursuant to this section shall be applicable for a period beginning on the first day of the fiscal year in which the exemption or stabilization is granted.

(i) If a property owner whose property tax has been exempted or stabilized pursuant to this section becomes delinquent in the payment of its property taxes, or transfers ownership of its business, the town council shall have the authority to review and terminate the tax exemption or stabilization agreement.

(j) Nothing in this section shall be deemed to permit the exemption or stabilization provided in this section for any manufacturing or commercial concern relocating from one city or town within the state of Rhode Island to the town of Portsmouth.
R.I. Gen. Laws § 44-40-11 — RI Code / Title 44 / Chapter 44-40 / Section 44-40-11
§ 44-40-11. Claim of erroneous deficiency  Action  Time for bringing.
Status: in_force

The person liable for the tax imposed by this chapter may, within three (3) months after receipt of notice of deficiency, apply to the sixth division of the district court, by a complaint against the administrator pursuant to chapter 8 of title 8, for the abatement of the tax or any part of the tax or a deficiency or any part of a deficiency. If the court adjudges that the tax or any part of the tax, or any deficiency or any part of a deficiency, is unfair or excessive or was illegally assessed, it shall order an abatement of the tax or that portion of an abatement, or deficiency or any part of a deficiency, that is unfair or excessive or was illegally assessed, and that order shall be subject to appeal. 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 § 44-19-31 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-31
§ 44-19-31. Penalty for violations generally.
Status: in_force

Any retailer or other person failing to file a return or report required by this chapter, or filing or causing to be filed, or making or causing to be made, or giving or causing to be given any return, report, certificate, affidavit, representation, information, testimony, or statement required or authorized by this chapter, that is willfully false; or willfully failing to file a bond required by this chapter; or willfully failing to comply with the provisions of this chapter; or failing to file a registration certificate and that data in connection with it as the tax administrator by regulation or otherwise may require; or to display or surrender a permit as required by this chapter; or assigning or transferring the permit; or failing to file a notice of a show or failing to display a permit to operate a show or operating a show without obtaining a permit; or permitting a person to display or sell tangible personal property, services, or food and drink at a show without displaying a permit; or willfully failing to charge separately the tax imposed by this chapter or to state the tax separately on any bill, statement, memorandum, or receipt issued or employed by the person upon which the tax is required to be stated separately as provided in § 44-19-8; or willfully failing to collect the tax from a customer; or willfully failing to remit any tax to the state that was collected from a customer; or who refers or causes reference to be made to this tax in a form or manner other than that required by this chapter; or failing to keep any records required by this chapter, is, in addition to any other penalties in this chapter or elsewhere prescribed, guilty of a felony, punishment for which is a fine of not more than twenty-five thousand dollars ($25,000), or imprisonment for five (5) years, or both.
R.I. Gen. Laws § 44-5-75 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-75
§ 44-5-75. Woonsocket  Homestead exemption.
Status: in_force

(a) The mayor, upon approval of the city council of the city of Woonsocket, 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 Woonsocket and to grant homestead exemptions to the owner(s) of that residential real estate in amounts not to exceed the following percentages:

(1) Single family and condominiums: forty-five percent (45%) exemption;

(2) Two (2) family: twenty-five percent (25%) exemption;

(3) Three (3) family: fifteen percent (15%) exemption;

(4) Four (4) to ten (10) family: no homestead exemption.

(b) Any homestead exemption only applies 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 Woonsocket, 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 Woonsocket may provide for a proration of the homestead exemption in cases where title to property passes from those not entitled to the exemption to those who are entitled to claim the exemption.
R.I. Gen. Laws § 44-7-10.2 — RI Code / Title 44 / Chapter 44-7 / Section 44-7-10.2
§ 44-7-10.2. Glocester  Non-issuance of building and demolition permits to applicants in arrears in local taxes, liens, and assessments in town.
Status: in_force

(a) 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 which is the subject to the building permit application. This section does not apply to construction which serves to abate a pending notice of violation issued by the town of Glocester or any of its officials and/or representatives.

(b) No demolition permit or building permit for the renovation or alteration of a mobile or manufactured home may be issued if the party assessed or mobile or manufactured home owner is in arrears for the payment of any tax, lien, or other town assessment on the mobile or manufactured home. This prohibition applies only to that mobile or manufactured home which is the subject of the permit application.

(c) Any applicant seeking any demolition or building 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.
R.I. Gen. Laws § 44-5-22 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-22
§ 44-5-22. Certification of tax roll.
Status: in_force

The tax levy shall be applied to the assessment roll and the resulting tax roll certified by the assessors to the city or town clerk, city or town treasurer, or tax collector, as the case may be, and to the department of revenue division of municipal finance, not later than the next succeeding August 15. For assessment date December 31, 2016, all certified tax rolls submitted to the city or town clerk, city or town treasurer, or tax collector, as the case may be, and to the department of revenue division of municipal finance shall be calculated in a manner that is consistent with any 2017 amendments to the motor vehicle excise tax laws not later than August 31, 2017. For assessment date December 31, 2016, in the event that a city, town, or fire district has certified tax rolls to the city or town clerk, city or town treasurer, or tax collector, as the case may be, and to the department of revenue division of municipal finance prior to the enactment of any amendment to the motor vehicle excise tax laws in 2017, said city, town, or fire district shall submit to the city or town clerk, city or town treasurer or tax collector, as the case may be, and to the department of revenue division of municipal finance an amended certified tax roll the calculation of which is consistent with any amendments to the motor vehicle tax laws in 2017 not later than September 15, 2017. In the case of a fire district, the tax levy shall be applied to the assessment roll and the resulting tax roll certified by such fire districts tax assessor, treasurer, or other appropriate fire district official to the town clerk, town treasurer, tax assessor or tax collector, as the case may be, and to the department of revenue, division of municipal finance, not later than thirty (30) business days prior to its annual meeting.
R.I. Gen. Laws § 44-7-1 — RI Code / Title 44 / Chapter 44-7 / Section 44-7-1
§ 44-7-1. Definitions.
Status: in_force

Terms used in chapters 7  9 of this title shall, unless another meaning is clearly apparent from the context, or unless inconsistent with the manifest intent of the legislature, be construed as follows:

(1) Collector means a person receiving a tax list and a warrant to collect the tax list.

(2) Person means a co-partnership, a corporation, private or municipal, a joint stock company, a trust, an estate, an association, or any other entity or group organization against which a tax may be assessed.

(3) Publication, as applied to any notice, advertisement, or other instrument, the publication of which is required by law, means the act of printing it once in a newspaper published in the city or town, if any, otherwise in the county, where the land or other property to which the notice or other instrument relates is situated. The publication shall be made at least fourteen (14) days prior to the date stated for the occurrence of the event to which the publication relates.

(4) Town includes city; town clerk includes city clerk; town council includes city council; town treasurer includes city treasurer; collector includes city collector.
R.I. Gen. Laws § 44-72-7 — RI Code / Title 44 / Chapter 44-72 / Section 44-72-7
§ 44-72-7. Returns.
Status: in_force

(a) The tax imposed by this chapter shall be due and payable in four (4) equal installments. The first installment shall be paid on or before September 15 of the taxable year, the second installment shall be paid on or before December 15 of the taxable year, the third installment shall be paid on or before March 15 of the taxable year, and the fourth installment shall be paid on or before June 15 of the taxable year.

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

(c) The tax administrator, for good cause shown, may extend the time within which a taxpayer is required to file a return. If the return is filed during the period of extension, no penalty or late filing charge shall be imposed for failure to file the return at the time required by this chapter; however, the taxpayer shall be liable for interest as prescribed in this chapter. Failure to file the return during the period for the extension shall void the extension.
R.I. Gen. Laws § 44-68-2 — RI Code / Title 44 / Chapter 44-68 / Section 44-68-2
§ 44-68-2. Definitions.
Status: in_force

(a) Tax return preparer means an individual who prepares a substantial portion of any return for compensation. Tax return preparers include individuals required to register with the Internal Revenue Service as a tax return preparer and who have a Preparer Tax Identification Number (PTIN). For the purpose of this chapter the following individuals shall not be considered tax return preparers:

(1) Volunteer tax return preparers; or

(2) Employees of a tax return preparer and employees of a commercial tax return preparation business who provide only clerical, administration or other similar services.

(b) Preparer Tax Identification Number means the number issued by the Internal Revenue Service (IRS) to paid preparers to use on all the returns they prepare.

(c) Return shall mean any tax report, return, claim for refund or attachment to any report, return and/or claim for return filed with the tax administrator pursuant to the tax laws of this state.
R.I. Gen. Laws § 44-3-13.4 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-13.4
§ 44-3-13.4. Low or moderate income housing  Exemption.
Status: in_force

The town or city councils of any municipality of the state may, by ordinance, exempt from taxation, in whole or in part, the real property situated in that city or town which is occupied by persons or families of low or moderate income. The amount of the exemption and the rules and regulations regarding eligibility for the exemption shall be provided for by ordinance, and the city or town council may, from time to time, by amendment to the ordinance, make those changes in the amount of exemption granted in the rules and regulations regarding eligibility for exemption, as it deems necessary to promote the purposes of this section. The exemption may continue during a term of any mortgage granted by the Rhode Island housing and mortgage finance corporation on the real property, or until the time the real property is not occupied by persons of low or moderate income as their primary residence.
R.I. Gen. Laws § 44-20-47 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-47
§ 44-20-47. Hearings by tax administrator.
Status: in_force

Any person aggrieved by any action under this chapter of the tax administrator or the tax administrators 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 the tax administrators own initiative and require the taxpayer or any other individual whom the tax administrator believes to be in possession of information concerning any manufacture, importation, or sale of cigarettes, other tobacco products, and/or electronic nicotine-delivery system products to appear before the tax administrator or the tax administrators authorized agent with any specific books of account, papers, or other documents, for examination relative to the hearing.
R.I. Gen. Laws § 44-5-81 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-81
§ 44-5-81. Pawtucket  Waiver of interest.
Status: in_force

Notwithstanding any other provisions in the general laws to the contrary, the city of Pawtucket may, by ordinance duly enacted, authorize the finance director and/or the tax collector to waive interest on motor vehicle or tangible taxes, based on criteria established by the city council.
R.I. Gen. Laws § 44-19-37 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-37
§ 44-19-37. Penalty for misappropriation.
Status: in_force

Any retailer and any officer, agent, servant, or employee of any corporate retailer responsible for either the collection or payment of the tax, who appropriates or converts the tax collected to his or her own use or to any use other than the payment of the tax to the extent that the money required to be collected is not available for payment on the due date as prescribed in this chapter, shall upon conviction for each offense be fined not more than ten thousand dollars ($10,000), or be imprisoned for one year, or by both fine and imprisonment, both fine and imprisonment to be in addition to any other penalty provided by this chapter.
R.I. Gen. Laws § 44-33-7 — RI Code / Title 44 / Chapter 44-33 / Section 44-33-7
§ 44-33-7. Satisfaction of outstanding liabilities.
Status: in_force

The amount of any claim payable under this chapter may be applied by the division of taxation against any outstanding liability on the books of the division or against any debt owed to a claimant agency, as defined in § 44-30.1-1, subject to the collection by setoff of a personal income tax refund pursuant to chapter 30.1 of this title. The application of debt or setoff shall be effective against the claimant or against anyone who was a member of the claimants household in the year to which the claim relates.
R.I. Gen. Laws § 44-14-16 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-16
§ 44-14-16. Liability of fiduciaries.
Status: in_force

Any receiver, liquidator, agent, trustee, assignee, conservator, or other fiduciary conducting or liquidating the business or selling the assets of any banking institution shall be subject to the provisions of and the tax imposed by this chapter in the same manner and to the same extent as if the business were being conducted or liquidated or the assets sold by the agents or officers of the banking institution.
R.I. Gen. Laws § 44-3-37 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-37
§ 44-3-37. Burrillville  Exemption and/or valuation freeze of retailers inventory.
Status: in_force

(a) The town council for the town of Burrillville may, by ordinance, wholly or partially exempt from taxation and/or freeze the valuation of the stock in trade or inventory of retailers for a period of up to twenty-five (25) years.

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

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

(d) The town council of the town of Burrillville may, by ordinance, establish the application and/or verification procedures for taxpayers to avail themselves of the benefit of any exemption or valuation freeze permitted under this section as the town council may deem necessary.
R.I. Gen. Laws § 44-35-11 — RI Code / Title 44 / Chapter 44-35 / Section 44-35-11
§ 44-35-11. American Rescue Plan fiscal accountability and transparency.
Status: in_force

(a) All cities and towns shall provide to the division of municipal finance a report on a standardized form each fiscal year, any and all of the American Rescue Plan funds received through the local fiscal recovery fund program including the following information:

(1) Amounts received;

(2) Amounts allocated with project/program description;

(3) Amounts spent on hiring staff;

(4) Job titles hired or retained with aforesaid funds;

(5) Premium pay amount issued to employees and type of employees compensated;

(6) Total amount of funds not spent and remaining, if any; and

(7) Copies of all progress reports submitted to federal government agencies concerning the use of local fiscal recovery fund proceeds.

(b) Said reports shall be published on the division of municipal finances website for public inspection and review.
R.I. Gen. Laws § 44-21-9 — RI Code / Title 44 / Chapter 44-21 / Section 44-21-9
§ 44-21-9. Forfeiture for neglect of duty by auctioneer.
Status: in_force

Every auctioneer who fails to render his or her account or affidavit to the general treasurer, or fails to pay the duty due the state or city or town at the time and in the manner provided:

(1) May be required to pay to the state and/or city or town interest at the annual rate of twelve percent (12%) from the date the duty should have been paid; and/or

(2) Shall forfeit for every neglect five hundred dollars ($500), to be sued for by the general treasurer to the use of the state, unless the neglect is not paying the duty due the city or town, and then by the city or town treasurer to the use of the city or town.
R.I. Gen. Laws § 44-53-16 — RI Code / Title 44 / Chapter 44-53 / Section 44-53-16
§ 44-53-16. Disposition of money from sale of property.
Status: in_force

Any money realized by proceedings under this chapter shall be applied as follows:

(1) First, against the expenses of the proceedings.

(2) The amount, if any, remaining after payment of the expenses shall be applied against the liability in respect of which the levy was made or the sale was conducted.

(3) Any surplus proceeds remaining after this shall, upon application and satisfactory proof in support, be credited or refunded by the tax administrator to the person or persons legally entitled.
R.I. Gen. Laws § 44-51-3 — RI Code / Title 44 / Chapter 44-51 / Section 44-51-3
§ 44-51-3. Imposition of assessment  Nursing facilities.
Status: repealed

(a) For purposes of this section, a nursing facility means a person or governmental unit licensed in accordance with chapter 17 of title 23 to establish, maintain, and operate a nursing facility.

(b) An assessment is imposed upon the gross patient revenue received by every nursing facility in each month beginning January 1, 2008, at a rate of five and one-half percent (5.5%) for services provided on or after January 1, 2008. Every provider shall pay the monthly assessment no later than the twenty-fifth (25th) day of each month following the month of receipt of gross patient revenue.

(c) The assessment imposed by this section shall be repealed on the effective date of the repeal or a restricted amendment of those provisions of the Medicaid Voluntary Contribution and Provider-Specific Tax Amendments of 1991 (P.L. 102-234) that permit federal financial participation to match state funds generated by taxes.

(d) If, after applying the applicable federal law and/or rules, regulations, or standards relating to health care providers, the tax administrator determines that the assessment rate established in subsection (b) of this section exceeds the maximum rate of assessment that federal law will allow without reduction in federal financial participation, then the tax administrator is directed to reduce the assessment to a rate equal to the maximum rate which the federal law will allow without reduction in federal participation. Provided, however, that the authority of the tax administrator to lower the assessment rate established in subsection (b) of this section shall be limited solely to such determination.

(e) In order that the tax administrator may properly carry out his/her responsibilities under this section, the director of the department of human services shall notify the tax administrator of any damages in federal law and/or any rules, regulations, or standards which affect any rates for health care provider assessments.
R.I. Gen. Laws § 44-43-6 — RI Code / Title 44 / Chapter 44-43 / Section 44-43-6
§ 44-43-6. Recapture.
Status: in_force

(a) A taxpayer or entrepreneur which has been allowed a deduction or modification in accordance with § 44-43-2 is required to recapture all the deductions or modifications taken in any taxable year:

(1) In which the taxpayer or entrepreneur sells or exchanges or there is a reduction in his or her interest in a qualifying business entity; or

(2) In which there is a reduction in the taxpayers interest in a qualifying investment in a certified venture capital partnership.

(b) Any recapture shall be limited to the proceeds resulting from the reduction in subsection(a) of this section. There shall be no recapture as the result of or following the death of any entrepreneur or taxpayer. There shall be no recapture with respect to any investment held by an entrepreneur or taxpayer for at least five (5) years.
R.I. Gen. Laws § 44-3-20 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-20
§ 44-3-20. Middletown  Deferment of payment of tax for the elderly.
Status: in_force

The town council of the town of Middletown is authorized to provide, by ordinance, that the payment of property taxes on all family dwellings located in the town and owned and occupied by persons who are aged sixty-five (65) years or older is deferred until the property is disposed of by reason of death of all the owners or by reason of transfer or conveyance. Any taxes so deferred constitute a lien against the real estate.
R.I. Gen. Laws § 44-65-1 — RI Code / Title 44 / Chapter 44-65 / Section 44-65-1
§ 44-65-1. Short title.
Status: in_force

This chapter shall be known as The Imaging Services Surcharge Act.
R.I. Gen. Laws § 44-9-15 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-15
§ 44-9-15. Recital in deed to city or town.
Status: in_force

If the city or town becomes the purchaser, the deed to it, in addition to the statements required by § 44-9-12, shall set forth the fact that no sufficient bid was made at the sale or that the land was taken by the city or town and shall confer upon the city or town the rights and duties of an individual purchaser.
R.I. Gen. Laws § 44-20-40 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-40
§ 44-20-40. Records  Investigation and inspection of books, premises, and stock.
Status: in_force

(a) Each manufacturer, importer, distributor, and dealer shall maintain copies of invoices or equivalent documentation for, or itemized for, each of its facilities for each transaction (other than a retail transaction with a purchaser) involving the sale, purchase, transfer, consignment, or receipt of cigarettes, other tobacco products, and electronic nicotine-delivery system products. The invoices or documentation shall show the name and address of the other party and the quantity by brand style of the cigarettes, other tobacco products, and electronic nicotine-delivery system products involved in the transaction. All records and invoices required under this section must be safely preserved for three (3) years in a manner to insure permanency and accessibility for inspection by the administrator or his or her authorized agents.

(b) Records required under this section shall be preserved on the premises described in the relevant license in such a manner as to ensure permanency and accessibility for inspection at reasonable hours by authorized personnel of the administrator. With the administrators permission, persons with multiple places of business may retain centralized records, but shall transmit duplicates of the invoices or the equivalent documentation to each place of business within twenty-four (24) hours upon the request of the administrator or his or her designee.

(c) The administrator or his or her authorized agents may examine the books, papers, reports, and records of any manufacturer, importer, distributor, or dealer in this state for the purpose of determining whether taxes imposed by this chapter have been fully paid, and may investigate the stock of cigarettes, other tobacco products, and/or electronic nicotine-delivery system products in or upon any premises for the purpose of determining whether the provisions of this chapter are being obeyed. The administrator in their sole discretion may share the records and reports required by such sections with law enforcement officials of the federal government or other states.