R.I. Gen. Laws § 44-1-14 — RI Code / Title 44 / Chapter 44-1 / Section 44-1-14
§ 44-1-14. Disclosure of information to tax officials of federal government or other states, or to other persons.
Status: in_force

Notwithstanding any other provision of law:

(1) The tax administrator may make available: (i) To the taxing officials of any other states or of the federal government for tax purposes only, any information that the administrator may consider proper contained in tax reports or returns or any audit or the report of any investigation made with respect to them, filed pursuant to the tax laws of this state; provided, that other states or the federal government grant like privileges to the taxing officials of this state; and/or (ii) To an officer or employee of the office of internal audit and program integrity of the Rhode Island department of administration, any information that the administrator may consider proper contained in tax reports or returns or any audit or the report of any investigation made with respect to them, filed pursuant to the tax laws of this state, to whom disclosure is necessary for the purposes of fraud detection and prevention in any state or federal program.

(2) The tax administrator shall not permit any federal return or federal return information to be inspected by, or disclosed to, an individual who is the chief executive officer of the state or any person other than:

(i) To another employee of the tax division for the purpose of, and only to the extent necessary in, the administration of the state tax laws for which the tax division is responsible;

(ii) To another officer or employee of the state to whom the disclosure is necessary in connection with processing, storage, and transmission of those returns and return information and solely for purposes of state tax administration;

(iii) To another person for the purpose of, but only to the extent necessary in, the programming, maintenance, repair, testing, and procurement of equipment used in processing or transmission of those returns and return information; or

(iv) To a legal representative of the tax division, personally and directly engaged in, and solely for use in, preparation for a civil or criminal proceeding (or investigation which may result in a proceeding) before a state administrative body, grand jury, or court in a matter involving state tax administration, but only if:

(A) The taxpayer is or may be a party to the proceeding;

(B) The treatment of an item reflected on the return is or may be related to the resolution of an issue in the proceeding or investigation; or

(C) The return or return information relates, or may relate, to a transactional relationship between a person who is or may be a party to the proceeding and the taxpayer that affects or may affect the resolution of an issue in a proceeding or investigation.
R.I. Gen. Laws § 44-3-50 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-50
§ 44-3-50. Pawtucket  Certain tax exemptions.
Status: repealed

(a) Notwithstanding any other provisions of general or special law to the contrary, the city council of the city of Pawtucket is authorized to fix, by ordinance or resolution, the amount of the exemptions with respect to assessed value from local taxation on taxable property to the following persons: for veterans and the unmarried widow or widower of veterans as defined in § 44-3-4 at twelve thousand four hundred dollars ($12,400); for persons who are visually impaired as defined in § 44-3-12 at seventy-four thousand three hundred dollars ($74,300); for veterans or the unmarried widow or widower of veterans who are totally disabled as defined in § 44-3-4 at twenty-four thousand eight hundred dollars ($24,800); for gold star parents as defined in § 44-3-5 at eighteen thousand six hundred dollars ($18,600); for specially adapted housing for veterans with paraplegia as defined in § 44-3-4 at twenty-four thousand eight hundred dollars ($24,800); for any person of age sixty-five (65) years or over at thirty-seven thousand one hundred dollars ($37,100). Beginning in fiscal year 2008, the age exemption shall increase by three thousand dollars ($3,000) per year for three (3) years and then shall remain at forty-six thousand one hundred dollars ($46,100); for any person under the age of sixty-five (65) who is totally disabled and who has been receiving social security disability benefits for a period of at least two (2) years at twenty-four thousand eight hundred dollars ($24,800); for any person who owns real estate which is occupied by at least one owner, or one principal, shareholder or member of the owner, if said owner is a corporation, limited liability company or other legal entity recognized under the laws of the State of Rhode Island, and which is individually listed or a contributing structure in a National Register of Historic Places and is listed on the city of Pawtuckets local historic district as defined in § 45-24.1-1.1, or is individually listed as a local historic district, but shall not include individual condominium units located within a qualifying structure, at seventy-four thousand three hundred dollars ($74,300).

(b) Notwithstanding the language in § 44-5-13.2.5, all individuals who are receiving the three (3) year exemption for increases in the assessed value of their real property, not exceeding thirty-seven thousand one hundred dollars ($37,100) cumulatively, resulting from alterations and improvements to their real property as provided for under this section shall not have the three (3) year time period reduced by the implementation of revaluation.

(c) Notwithstanding subsection (a) of this section, exemptions on motor vehicles and trailers shall be determined as prescribed in § 44-34.1-1 [repealed] regarding the phasing out of taxes on that property.

(d) The city council of the city of Pawtucket may subject the exemptions provided in this section to verifications with respect to qualification for exemptions that it deems necessary or desirable.
R.I. Gen. Laws § 44-70-4 — RI Code / Title 44 / Chapter 44-70 / Section 44-70-4
§ 44-70-4. Exemptions.
Status: in_force

The state cannabis excise tax and the local cannabis excise tax provided by this chapter shall not apply to the sale of cannabis or cannabis products by a medical marijuana treatment center as defined in § 21-28.11-3 to a primary caregiver, to a qualifying patient as defined in § 21-28.6-3, cardholder, compassion center cardholder, or authorized purchaser pursuant to chapter 28.6 of title 21.
R.I. Gen. Laws § 44-9-5 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-5
§ 44-9-5. Agreements between cities or towns and fire districts, water districts, sewer districts, road districts, lighting districts, and lien priorities.
Status: in_force

(a) Cities and towns and fire districts, water districts, sewer districts, road districts, and lighting districts are authorized to make agreements with respect to the parcel of property upon which they respectively own tax titles in respect to the disposition of the liens, of the parcel of property subject to the liens, and of the proceeds of a tax sale of the property.

(b) If no agreement is in place, liens arising under § 44-9-1 shall be superior to any other lien.
R.I. Gen. Laws § 44-3-56 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-56
§ 44-3-56. Tax credit in lieu of tax exemption in the town of Burrillville.
Status: in_force

(a) The town council of the town of Burrillville may, by ordinance, grant a dollar tax credit of a specific dollar amount in lieu of the tax exemptions allowed pursuant to the provisions of §§ 44-3-4, 44-3-5, 44-3-12, 44-3-15, and 44-3-35 and P.L. 1973, ch. 22. The basis for determining eligibility for the dollar tax credit shall be as set forth in §§ 44-3-4, 44-3-5, 44-3-12, 44-3-15, and 44-3-35 and P.L. 1973, ch. 22. The dollar tax credit shall be a direct deduction from the tax bill.

(b) In lieu of the dollar tax credit allowed in subsection (a), the town council of the town of Burrillville may, by ordinance, establish a dollar tax credit for persons who meet the criteria set forth in §§ 44-3-15 and 44-3-35 and P.L. 1973, ch. 22 based on household gross income. The dollar tax credit may vary based on the household gross income.

(c) The total amount of all flat rate tax credits shall not exceed four percent (4%) of the prior years tax levy.
R.I. Gen. Laws § 44-17-4.2 — RI Code / Title 44 / Chapter 44-17 / Section 44-17-4.2
§ 44-17-4.2. Hearing by administrator on application.
Status: in_force

Any company aggrieved by the action of the administrator in determining the amount of any tax or penalty imposed under the provisions of this chapter may apply to the administrator, in writing, within thirty (30) days after the notice of the action is mailed to it, for a hearing relative to the action. The administrator shall fix a time and place for the hearing and shall notify the applicant. Upon the hearing, the administrator shall correct manifest errors, if any, disclosed at the hearing and thereupon assess and collect the tax lawfully due together with any penalty or interest.
R.I. Gen. Laws § 44-5-13.1 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.1
§ 44-5-13.1. Duties of assessors with respect to forms.
Status: in_force

The assessors shall utilize all forms adopted in accordance with forms prepared by the department of revenue for the preparation and administration of their assessments. Nothing contained in this chapter invalidates a tax assessed and levied in accordance with law.
R.I. Gen. Laws § 44-19-8 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-8
§ 44-19-8. Separate listing of tax in price.
Status: in_force

The tax administrator may by regulation provide that the amount collected by the retailer from the consumer in reimbursement of the sales or use tax is displayed separately from the list price, the price advertised, the marked price, or other price on the sales check or other proof of sale.
R.I. Gen. Laws § 44-49-14 — RI Code / Title 44 / Chapter 44-49 / Section 44-49-14
§ 44-49-14. Confidential nature of information.
Status: in_force

(a) Disclosure prohibited. Notwithstanding any law to the contrary, neither the tax administrator nor a public employee may reveal facts contained in a report or return required by this chapter or any information obtained from a dealer; nor can any information contained in a report or return or obtained from a dealer be used against the dealer in any criminal proceeding, unless independently obtained, except in connection with a proceeding involving taxes due under this chapter from the dealer making the return.

(b) Penalty for disclosure. Any person violating this section is guilty of a misdemeanor.

(c) Statistics. This section does not prohibit the tax administrator from publishing statistics that do not disclose the identity of dealers or the contents of particular returns or reports.
R.I. Gen. Laws § 44-20-13 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-13
§ 44-20-13. Tax imposed on unstamped cigarettes.
Status: in_force

A tax is imposed at the rate of two hundred twenty-five (225) mills for each cigarette upon the storage or use within this state of any cigarettes not stamped in accordance with the provisions of this chapter in the possession of any consumer within this state.
R.I. Gen. Laws § 44-33-14 — RI Code / Title 44 / Chapter 44-33 / Section 44-33-14
§ 44-33-14. Rental determination.
Status: in_force

If a homestead is rented by a person from another person under circumstances determined by the tax administrator to be not at arms length, he or she may determine rent constituting property taxes accrued as at arms length, and, for purposes of this chapter, the determination shall be final.
R.I. Gen. Laws § 44-14-29 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-29
§ 44-14-29. Pecuniary penalty for false return.
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 § 44-9-12 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-12
§ 44-9-12. Collectors deed  Rights conveyed to purchaser  Recording.
Status: in_force

(a) The collector shall execute and deliver to the purchaser a deed of the land stating the cause of sale; the price for which the land was sold; the places where the notices were posted; the name of the newspaper in which the advertisement of the sale was published; the names and addresses of all parties who were sent notice in accordance with the provisions of §§ 44-9-10 and 44-9-11; the residence of the grantee; and if notice of the sale was given to the Rhode Island housing and mortgage finance corporation or to the office of healthy aging under the provisions of § 44-9-10. The deed shall convey the land to the purchaser, subject to the right of redemption. The conveyed title shall, until redemption or until the right of redemption is foreclosed, be held as security for the repayment of the purchase price with all intervening costs, terms imposed for redemption, and charges, with interest; and the premises conveyed, both before and after either redemption or foreclosure, shall also be subject to, and have the benefit of, all easements and restrictions lawfully existing in, upon, or over the land or appurtenant to the land. The deed is not valid against any intervening interests unless recorded within sixty (60) days after the sale. If the deed is recorded, it is prima facie evidence of all facts essential to the validity of the title conveyed by the deed. It shall be the duty of the collector to record the deed within sixty (60) days of the sale and to forward said deed promptly to the tax sale purchaser. The applicable recording fee shall be paid by the purchaser. The purchaser shall be reimbursed for said fee upon redemption by the redeeming party, if any. Except as provided, no sale shall give to the purchaser any right to either the possession, or the rents or profits of the land until the expiration of one year after the date of the sale, nor shall any sale obviate or transfer any responsibility of an owner of property to comply with any statute of this state or ordinance of any municipality governing the use, occupancy, or maintenance or conveyance of property until the right of redemption is foreclosed.

(b) The rents to which the purchaser shall be entitled after the expiration of one year and prior to redemption shall be those net rents actually collected by the former fee holder or a mortgagee under an assignment of rents. Rents shall not include mere rental value of the land, nor shall the purchaser be entitled to any rent for owner-occupied, single-unit residential property. For purposes of redemption, net rents shall be computed by deducting from gross rents actually collected any sums expended directly or on behalf of the tenant from whom the rent was collected. Such expenditure shall include utilities furnished, repairs made to the tenanted unit, and services provided for the benefit of the tenant. However, mortgagee payments, taxes, and sums expended for general repair and renovation (i.e. capital improvements) shall not be deductible expenses in the computation of the rent.

(c) This tax title purchaser shall not be liable for any enforcement or penalties arising from violations of environmental or minimum-housing standards prior to the expiration of one year from the date of the tax sale, or five (5) years from the date of the tax sale if the Rhode Island housing and mortgage finance corporation is the tax title purchaser pursuant to § 44-9-8.3, except for violations that are the result of intentional acts by the tax sale purchaser or his or her agents.

(d) Upon the expiration of one year after the date of the sale, the tax title holder shall be jointly and severally liable with the owner for all responsibility and liability for the property and shall be responsible to comply with any statute of this state or ordinance of any municipality governing the use, occupancy, or maintenance or conveyance of the property even prior to the right of redemption being foreclosed; except, however, that if the Rhode Island housing and mortgage finance corporation is the tax title holder pursuant to § 44-9-8.3, then joint and several liability shall arise upon the expiration of five (5) years after the date of the sale. Nothing in this section shall be construed to confer any liability upon a city or town that receives tax title as a result of any bids being made for the land offered for sale at an amount equal to the tax and charges.

(e) In the event that the tax title is acquired by the Rhode Island housing and mortgage finance corporation, and the corporation has paid the taxes due, title shall remain with the owner of the property, subject to the right of the corporation to take the property in its own name, pursuant to applicable statutes and any regulations duly adopted by the corporation. Upon such notice by the corporation, the collector shall execute and deliver a deed to the corporation as herein provided.

(f) The priority of any tax title with respect to other tax titles shall be determined by the chronological order in which the underlying tax sales were conducted, with subsequent tax titles being superior to earlier tax titles.

(g) The holder of an earlier tax title shall be entitled to exercise the right of redemption with respect to any subsequent tax title, in the manner provided in this chapter, unless and until the right to redeem the subsequent tax title is foreclosed in accordance with this chapter. The holder of an earlier tax title shall be entitled to notice of any proceedings to foreclose the right of redemption with respect to a subsequent tax title.

(h) The mere existence of a subsequent tax title shall have no effect upon:

(1) The existence or validity of an earlier tax title; or

(2) The validity of any proceedings to foreclose the right of redemption with respect to the earlier tax title, so long as the right of redemption with respect to a subsequent tax title has not been foreclosed.

(i) Any proceeding to foreclose the right of redemption with respect to an earlier tax title shall have no effect upon a subsequent tax title, and in any such proceeding, the holder of a subsequent tax title is not a necessary party.
R.I. Gen. Laws § 44-44-18.1 — RI Code / Title 44 / Chapter 44-44 / Section 44-44-18.1
§ 44-44-18.1. Pecuniary penalties for deficiencies.
Status: in_force

If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of the provisions of this chapter, a penalty of ten percent (10%) of the amount of the determination shall be added to this amount. If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade the provisions of this chapter, a penalty of fifty percent (50%) of the amount of the determination shall be added to this amount.
R.I. Gen. Laws § 44-19-39 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-39
§ 44-19-39. Exclusion of certain small sales.
Status: in_force

(a) Notwithstanding any of the provisions of chapters 18 and 19 of this title, any retailer who can establish to the satisfaction of the tax administrator that sixty percent (60%) or more of his or her receipts from the sale of nonexempt tangible personal property arise from individual transactions where the total sales price is less than the minimum amount on which the retailer can collect the tax in accordance with the brackets prescribed in § 44-18-19 may exclude the receipts from those sales when reporting and paying the tax imposed by this chapter. No retailer shall avail himself or herself of this provision without prior written approval of the tax administrator. The tax administrator shall grant that approval when the administrator is satisfied that the retailer qualifies on the basis stated in this section and when the retailer has submitted satisfactory evidence that the retailer can and will maintain records adequate to substantiate the exclusion authorized by this section. Any attempt on the part of any retailer to exercise this provision without prior written approval of the tax administrator is deemed to be a failure to pay the tax and the retailer is subject to assessment for taxes on those sales plus penalties and interest as provided for in this chapter.

(b) Regardless of the provisions contained in subsection (a) of this section, any retailer must have the permit and file the returns prescribed by this chapter even though the entire receipts of that retailer from the sale of tangible personal property consist of excludable receipts.
R.I. Gen. Laws § 44-17-1.1 — RI Code / Title 44 / Chapter 44-17 / Section 44-17-1.1
§ 44-17-1.1. Records required.
Status: in_force

Every insurance company subject to tax under this chapter shall keep books, including records, receipts, and other pertinent papers, in a form that the tax administrator may require. Those records are open at all times to the inspection of the tax administrator and his or her agents and, upon summons issued by the tax administrator, shall be produced at a time and place that the tax administrator may designate for inspection by him or her or by his or her agents.
R.I. Gen. Laws § 44-9-56 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-56
§ 44-9-56. Filing fees.
Status: in_force

Municipalities will not be liable for the payment of any filing fees with respect to the filing of notices of lien or certificates of discharge in the office of the secretary of state.
R.I. Gen. Laws § 44-5-77 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-77
§ 44-5-77. Providence  Cooperative housing corporation property exemption.
Status: in_force

Notwithstanding any other provision of the general or public laws to the contrary, the property taxes owed for any real property in the city of Providence owned by an entity organized as a cooperative housing corporation within the meaning of chapter 6.1 of title 7 shall be reduced by applying to the assessed value of that property all personal exemptions (including, for example, the homestead exemption and exemptions available to veterans, disabled veterans, elderly persons, former prisoners of war, and the blind) to which any shareholders of the corporation residing on the property would be entitled if they directly owned and occupied residential property in the city or town where the corporations property is located. In calculating the amount of any property tax reduction, the personal exemptions to which any resident shareholder is entitled shall not be applied to the portion of the common areas on the corporations property used for recreational or social purposes, such as game rooms, fitness facilities, dining rooms or theaters. The burden shall be on the corporation to demonstrate the extent to which any of its resident shareholders would qualify to receive the exemptions.
R.I. Gen. Laws § 44-23-9 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-9
§ 44-23-9. Assessment and notice of estate tax  Collection powers  Lien.
Status: in_force

(a) The tax imposed by § 44-22-1.1 shall be assessed upon the full and fair cash value of the net estate determined by the tax administrator as provided in this chapter. Notice of the amount of the tax shall be mailed to the executor, administrator, or trustee, but failure to receive the notice does not excuse the nonpayment of or invalidate the tax. The tax administrator shall receive and collect the assessed taxes in the same manner and with the same powers as are prescribed for and given to the collectors of taxes by chapters 7  9 of this title. The tax shall be due and payable as provided in § 44-23-16, shall be paid to the tax administrator, and shall be and remain a lien upon the estate until it is paid. All executors, administrators, and trustees are personally liable for the tax until it is paid.

(b) Notwithstanding the provisions of subsection (a) of this section, under no circumstances shall the tax administrator issue any notice of deficiency determination for the amount of the estate tax due more than ten (10) years after the return was filed, nor shall the tax administrator commence any collection action for any estate tax due and payable unless the collection action is commenced within ten (10) years after the date a notice of deficiency determination became a final collectible assessment. Collection action refers to any activity undertaken by the division of taxation to collect on any state tax liabilities that are final, due, and payable under Rhode Island law. Collection action may include, but is not limited to, any civil action involving a liability owed under chapters 22 and 23 of title 44.

(c) The ten-year (10) limitation shall not apply to the renewal or continuation of the states attempt to collect a liability that became final, due, and payable within the ten-year (10) limitation periods set forth in this section.
R.I. Gen. Laws § 44-71-8 — RI Code / Title 44 / Chapter 44-71 / Section 44-71-8
§ 44-71-8. Transferability.
Status: in_force

All or any portion of unused tax credits issued in accordance with the provisions of this chapter may be transferred, sold, or assigned to taxpayers eligible under the provisions of this chapter.
R.I. Gen. Laws § 44-11-4.1 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-4.1
§ 44-11-4.1. Combined reporting.
Status: repealed

(a) For tax years beginning on or after January 1, 2015, each C corporation which is part of an unitary business with one or more other corporations must file a return, in a manner prescribed by the tax administrator, for the combined group containing the combined income, determined under this section, of the combined group.

(b) An affiliated group of C corporations, as defined in section 1504 of the Internal Revenue Code, may elect to be treated as a combined group with respect to the combined reporting requirement imposed by subsection (a) of this section for the taxable year in lieu of an unitary business group. The election shall be upon the condition that all C corporations which at any time during the taxable year have been members of the affiliated group consent to be included in such group. The filing of a consolidated return for the combined group shall be considered as such consent. Such election may not be revoked in less than five (5) years unless approved by the tax administrator.

(c) The use of a combined report does not disregard the separate identities of the taxpayer members of the combined group. Each taxpayer member is responsible for tax based on its taxable income or loss apportioned to this state.

(d) Members of a combined group shall exclude as a member and disregard the income and apportionment factors of any corporation not incorporated in the United States (a non-U.S. corporation) if the sales factors outside the United States is eighty percent (80%) or more. If a non-U.S. corporation is includible as a member in the combined group, to the extent that such non-U.S. corporations income is subject to the provisions of a federal income tax treaty, such income is not includible in the combined group net income. Such member shall also not include in the combined report any expenses or apportionment factors attributable to income that is subject to the provisions of a federal income tax treaty. For purposes of this chapter, federal income tax treaty means a comprehensive income tax treaty between the United States and a foreign jurisdiction, other than a foreign jurisdiction which is defined as a tax haven; provided, however, that if the tax administrator determines that a combined group member non-U.S. corporation is organized in a tax haven that has a federal income treaty with the United States, its income subject to a federal income tax treaty, and any expenses or apportionment factors attributable to such income, shall not be included in the combined group net income or combined report if: (i) The transactions conducted between such non-U.S. corporation and other members of the combined group are done on an arms length basis and not with the principal purpose to avoid the payment of taxes due under this chapter; or (ii) The member establishes that the inclusion of such net income in combined group net income is unreasonable.

(e) Net operating losses. A tracing protocol shall apply to net operating losses created before January l, 2015. Such net operating losses shall be allowed to offset only the income of the corporation that created the net operating loss; the net operating loss cannot be shared with other members of the combined group. No deduction is allowable for a net operating loss sustained during any taxable year in which a taxpayer was not subject to Rhode Island business corporation tax. For net operating losses created in tax years beginning on or after January 1, 2015, such loss allowed shall be the same as the net operating loss deduction allowed under section 172 of the Internal Revenue Code for the combined group, except that:

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

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

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

(i) The deduction shall not exceed the deduction for the taxable year allowable under section 172 of the Internal Revenue Code; provided, that the deduction for a taxable year may not be carried back to any other taxable year for Rhode Island purposes but shall only be allowable on a carry forward basis for the five (5) succeeding taxable years; and

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

(f) Tax credits and tax rate reduction.

(1) A tracing protocol shall apply to Rhode Island tax credits earned before tax years beginning on or before January 1, 2015. Such Rhode Island tax credits shall be allowed to offset only the tax liability of the corporation that earned the credits; the Rhode Island tax credits cannot be shared with other members of the combined group. Rhode Island tax credits earned in tax years beginning on or after January 1, 2015, may be applied to other members of the group.

(2) The tax rate reductions authorized under chapter 64.5 of title 42 (Jobs Development Act) and chapter 64.14 of title 42 (I-195 Redevelopment Act of 2011) shall be allowed against the net income of the entire combined group.

(g) The tax administrator shall prescribe and amend, from time to time, rules and regulations as the tax administrator may deem necessary in order that the tax liability of any group of corporations filing as a combined group and each corporation in the combined group, liable to taxation under this chapter, may be determined, computed, assessed, collected, and adjusted in a manner as to clearly reflect the combined income of the combined group and the individual income of each member of the combined group. Such rules and regulations shall include, but are not limited to, issues such as the inclusion or exclusion of a corporation in the combined group, the characterization and sourcing of each members income, and whether certain common activities constitute the conduct of a unitary business.

(h) The tax administrator shall on or before March 15, 2018, based upon the actual tax filings of companies under this act for a two-year period, submit a report to the chairperson of the house finance committee and the senate finance committee and the house fiscal advisor and the senate fiscal advisor analyzing the policy and fiscal ramifications of the changes enacted to business corporations tax statutes, as enacted in budget article 12 of the Fiscal Year 2015 appropriations act. The report shall include but not be limited to the impact upon categories of business, size of business, and similar information as contained in § 44-11-45 [repealed], which required the original report.
R.I. Gen. Laws § 44-53-10 — RI Code / Title 44 / Chapter 44-53 / Section 44-53-10
§ 44-53-10. Appraised value of seized property.
Status: in_force

(a) If the tax administrator determines that any property seized is liable to perish or become greatly reduced in price or value, or that the property cannot be kept without great expense, the tax administrator shall appraise the value of the property and, if the owner of the property can be readily found, shall give the owner notice of the determination of the appraised value of the property. The property shall be returned to the owner if, within the time specified in the notice, the owner either pays to the tax administrator an amount equal to the appraised value, or gives bond in a form, with the sureties, and in an amount as the tax administrator shall prescribe, to pay the appraised amount at the time the tax administrator determines to be appropriate in the circumstances.

(b) If the owner does not pay the amount or furnish the bond in accordance with this section, the tax administrator shall as soon as practicable make public sale of the property in accordance with regulations that may be prescribed by the tax administrator.
R.I. Gen. Laws § 44-9-8.2 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-8.2
§ 44-9-8.2. Deed of taking.
Status: in_force

The instrument of taking shall be under the hand and seal of the collector and shall contain a statement of the cause of taking, a substantially accurate description of each parcel of land taken, the name of the person to whom the tax was assessed, the amount of the tax, and the incidental expenses and costs to the date of taking, and if notice of the sale was given to the Rhode Island Housing and Mortgage Finance Corporation and/or to the department of elderly affairs under the provisions of § 44-9-10, an affirmative certification as to which entity received notice and the date(s) on which each such notice was given shall be set forth in the instrument. This instrument of taking is not valid unless recorded within sixty (60) days of the date of taking. If recorded, it is prima facie evidence of all facts essential to the validity of the title taken. Title to the land taken shall vest in the city or town, subject to the right of redemption. The title shall, until redemption or until the right of redemption is foreclosed, be held as security for the repayment of the taxes with all intervening costs, terms imposed for redemption, and charges, with interest. The premises taken, both before and after either redemption or foreclosure, is also subject to and has the benefit of all easements and restrictions lawfully existing in, upon or over the land or appurtenant to the land, and all covenants and agreements running with the premises either at law or in equity, when taken.
R.I. Gen. Laws § 44-3-15.3.1 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-15.3.1
§ 44-3-15.3.1. Smithfield  Exemption of Special Olympics Rhode Island, Inc.
Status: in_force

The town council of the town of Smithfield may exempt from taxation the Special Olympics Rhode Island, Inc.
R.I. Gen. Laws § 44-5-76.1 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-76.1
§ 44-5-76.1. Newport  Property tax classification  List of ratable property.
Status: in_force

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

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

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

(3) Class Three: all commercial and industrial real estate and residential real estate with four (4) units or more; and

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

(b) In lieu of the city of Newport adopting a homestead exemption authorized by ordinances enacted pursuant to § 44-5-78, the city of Newport may divide the residential real estate in Class Two of this section, into non-owner occupied and owner-occupied properties and adopt separate tax rates in compliance with the restrictions set forth in § 44-5-76.2. The city of Newport, by ordinance or resolution, shall provide rules and regulations, including, but not limited to, governing the division and definition of non-owner and owner-occupied properties.
R.I. Gen. Laws § 44-57-10 — RI Code / Title 44 / Chapter 44-57 / Section 44-57-10
§ 44-57-10. Rules and regulations.
Status: in_force

(a) Renewable energy systems shall comply with all state, federal, and local laws that apply.

(b) The policy of the state energy office shall be:

(1) To accept the findings of local, state, and federal agencies which license or permit renewable energy systems;

(2) To avoid influencing any of those agencies to approve or deny a license or a permit;

(3) To provide facts from tax credit files to those agencies when asked.

(c) Each applicant:

(1) Shall obtain each local and or state permit that applies to the renewable energy system project;

(2) Shall agree to comply with the express terms and conditions of each permit;

(3) Shall agree to comply with all state rules and laws that apply to the renewable energy system project.

(d) System certifications and contractor certifications shall be based on the applicants promise that each needed local and state permit has been or will be obtained. Failure to obtain those approvals shall cause the state energy office approval to be revoked.

(e) Renewable energy system contractors shall install all systems to comply with manufacturers published specifications.

(f) The director is authorized to promulgate rules and regulations in further support of the provisions of this chapter.
R.I. Gen. Laws § 44-9-18.1 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-18.1
§ 44-9-18.1. Barrington  Assignments to The Barrington Land Conservation Trust, Incorporated.
Status: in_force

Notwithstanding the provisions of § 44-9-18, the town treasurer of the town of Barrington may transfer and assign any or all tax titles held by the town for no monetary consideration to The Barrington Land Conservation Trust, Incorporated, a non-profit Rhode Island corporation, and further shall not be required to send notice of any intended transfer or assignment to the owner of record. The transfer or assignment shall not confer upon The Barrington Land Conservation Trust, Incorporated, any greater rights or responsibilities than those granted to or imposed upon the town of Barrington as original holder of the tax title. The Barrington Land Conservation Trust, Incorporated, shall hold any tax title transferred or assigned subject to any and all rights of redemption held by the owner of record and/or his or her successors and assigns in title. Notwithstanding the foregoing, The Barrington Land Conservation Trust, Incorporated, shall also hold and be permitted to exercise any rights that the town of Barrington previously held, including the right to petition for foreclosure of any rights of redemption.
R.I. Gen. Laws § 44-14-23 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-23
§ 44-14-23. Information confidential  Types of disclosure authorized.
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 set forth or disclosed in any return, or to permit any return or copy or any book containing any abstract or particulars to be seen or examined by any person except as provided by law, and it shall be unlawful for any person to print or publish, in any manner not provided by law, any return or any part or source of income, profits, losses, or expenditures appearing in any return. Any offense against the foregoing 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. If the offender is an officer or employee of the state of Rhode Island, he or she may be dismissed from office or discharged from employment; provided, that the tax administrator may authorize the examination of the return by tax officials regularly in the employ of another state or of the federal government if a reciprocal arrangement exists. It shall be lawful for the tax administrator to publish the names of those banking institutions the shares of stock of which shall be exempt from taxation under § 44-14-17.
R.I. Gen. Laws § 44-20-2 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-2
§ 44-20-2. Manufacturer, importer, distributor, and dealer licenses required  Licenses required.
Status: in_force

(a) Each manufacturer engaging in the business of selling any cigarette and/or any other tobacco products, except for cigars, and/or electronic nicotine-delivery system products in this state shall secure a license, unless otherwise prohibited by federal law, from the administrator before engaging in that business, or continuing to engage in it.

(b) Each person engaging in the business of selling cigarette and/or any other tobacco products and/or any electronic nicotine-delivery system products in this state, including any manufacturer, importer, distributor, or dealer, shall secure a license from the administrator before engaging in that business, or continuing to engage in it. A separate application and license is required for each place of business operated by a distributor, manufacturer, importer, or dealer; provided, that an operator of vending machines for cigarette products is not required to obtain a distributors license for each machine. If the applicant for a license does not have a place of business in this state, the license shall be issued for such applicants principal place of business, wherever located. A licensee shall notify the administrator within thirty (30) days in the event that it changes its principal place of business. A separate license is required for each class of business if the applicant is engaged in more than one of the activities required to be licensed by this section. No person shall maintain or operate or cause to be operated a vending machine for cigarette products without procuring a dealers license for each machine.

(c) Effective January 1, 2025, the administrator shall implement a single license and renewal application that allows for the licensure of retailers/dealers of cigarettes and/or any other tobacco products and/or any electronic nicotine-delivery system products and a separate single license and renewal application that allows for the licensure of distributors, manufacturers, and importers of cigarettes and/or any other tobacco products and/or any electronic nicotine-delivery system products.

(d) Immediately following the enactment of this chapter, any electronic nicotine-delivery system products distributor or dealer, licensed in good-standing by the department of health pursuant to chapter 1 of title 23, shall be considered licensed for purposes of compliance with this chapter until the renewal date for such license pursuant to chapter 20 of title 44 occurs; thereafter, such distributors and dealers shall be required to comply with the license requirements in this chapter.
R.I. Gen. Laws § 44-42-1 — RI Code / Title 44 / Chapter 44-42 / Section 44-42-1
§ 44-42-1. Short title.
Status: in_force

This chapter shall be known as the Education Assistance and Development Tax Credit Act.
R.I. Gen. Laws § 44-1-6 — RI Code / Title 44 / Chapter 44-1 / Section 44-1-6
§ 44-1-6. Additional collection powers  Nonresident contractors.
Status: in_force

(a) Any person doing business with a nonresident contractor shall withhold payment of an amount of three percent (3%) of the contract price until thirty (30) days after the contractor has completed the contract and has requested the tax administrator, in writing, to audit the records for the particular project, a receipted copy of the request to be furnished to the person holding the funds. The tax administrator shall, within thirty (30) days after receipt of the request, furnish to the nonresident contractor and to the person holding the funds either a certificate of no tax due or a certificate of sales and use tax or income tax withheld, or both, due from the nonresident contractor.

(b) Upon receipt of a certificate of no tax due, the person holding the payment may pay the nonresident contractor. Upon receipt of a certificate of taxes due, the person may pay to the contractor out of the amount withheld the excess over the amount of taxes stated in the certificate together with the interest and penalties assessed. If the tax administrator furnishes neither certificate to both parties within thirty (30) days after receipt of a written request for the making of the audit, the person holding the payment may immediately pay the payment withheld to the nonresident contractor under the terms of the contract free from any claims of the tax administrator against either the person holding the payment or the nonresident contractor for payment of sales or use taxes or income taxes withheld, or both.

(c) In the event the tax administrator serves upon the contractor and the person holding the payment a certificate showing the taxes due within a thirty (30) day period, the person holding the payment shall deposit with the tax administrator the amount stated in the certificate which is not in excess of three percent (3%) of the contract price, taking a receipt for the amount, and is free from any claim of the nonresident contractor for that amount or of the tax administrator for sales and use taxes or income taxes withheld, or both, arising out of the materials, equipment, and services used in performance of the contract of the nonresident contractor on that project.

(d) As used in this section, a nonresident contractor is one who does not maintain a regular place of business in this state. A regular place of business means and includes any bona fide office (other than a statutory office), factory, warehouse, or other space in this state at which the taxpayer is doing business in its own name in a regular and systematic manner, and which is continuously maintained, occupied, and used by the taxpayer in carrying on its business through its regular employees regularly in attendance. A temporary office at the site of construction shall not constitute a regular place of business.
R.I. Gen. Laws § 44-5-13.31 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.31
§ 44-5-13.31. Johnston  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, 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 of the date the demolition, removal, and grading are completed to the satisfaction of the building inspector, and the assessment shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value of the building so damaged, demolished, and removed.

(b) The adjusted assessment is applicable with respect to the parcel from the date demolition, removal, and grading are completed, as determined by the building inspector, until the thirty-first (31st) day of December next succeeding and the amount of property tax payable with respect to the parcel for the assessment year in which demolition, removal, and grading are completed is adjusted accordingly in the manner determined by the assessor.

(c) This section is not applicable in the event of natural disasters such as, but not limited to, erosion or demolition resulting from floods or hurricanes.

(d) This section applies only to assessments and taxes in the town of Johnston.
R.I. Gen. Laws § 44-59-3 — RI Code / Title 44 / Chapter 44-59 / Section 44-59-3
§ 44-59-3. Definitions.
Status: in_force

As used in this chapter:

(1) Agreement means the Streamlined Sales and Use Tax Agreement.

(2) Certified Automated System means software certified jointly by the states that are signatories to the Agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction.

(3) Certified Service Provider means an agent certified jointly by the states that are signatories to the Agreement to perform all of the sellers sales tax functions.

(4) Person means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.

(5) Sales Tax means the tax levied pursuant to the provisions of chapters 18 and 19 of this title.

(6) Seller means any person making sales, leases, or rentals of personal property or services.

(7) State means any state of the United States and the District of Columbia.

(8) Use Tax means the tax levied pursuant to the provisions of chapters 18 and 19 of this title.
R.I. Gen. Laws § 44-55-4.1 — RI Code / Title 44 / Chapter 44-55 / Section 44-55-4.1
§ 44-55-4.1. Incentive provisions.
Status: in_force

(a) The deduction or modification is not refundable but may be used by the claimant business for the tax against it pursuant to chapters 11, 13, 14, 15, 17, and 30 of this title, not including any tax imposed under § 44-13-13 or other similar provisions in the following manner:

(1) A deduction for purposes of computing net income in accordance with chapter 11 of this title;

(2) A deduction from gross earnings for purposes of computing the public service corporation tax in accordance with chapter 13 of this title;

(3) A deduction for the purposes of computing net income in accordance with chapter 14 of this title;

(4) A deduction for the purposes of computing deposits in accordance with chapter 15 of this title;

(5) A deduction for the purposes of computing gross premiums in accordance with chapter 17 of this title; or

(6) A modification reducing federal adjusted gross income in accordance with chapter 30 of this title.

(b) The modification allowed under this chapter for any taxable year shall not reduce the tax due for that year to below the minimum tax imposed under the applicable chapter of this title. Any amount of modification not used in that taxable year may not be carried over to the following year.

(c) In the event that the claimant business is electing a subchapter S corporation, limited liability company, partnership, or a joint venture, the incentive shall be divided as income.

(d) In the event that the taxpayer is liable for taxes imposed under both chapters 14 and 15 of this title, the taxpayer must elect the tax against which it wishes to claim the incentive. This election shall be made as part of the taxpayers filings in accordance with §§ 44-14-6 and 44-15-5. The taxpayer may not divide the incentive for any year between the two (2) tax liabilities for which it is liable.

(e) In the event that the hiring of the employee is used to obtain any other tax incentive or tax benefit for the business, then the business will not be eligible for the incentive available in this chapter.
R.I. Gen. Laws § 44-3-6 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-6
§ 44-3-6. General exemptions inapplicable to property used for manufacturing.
Status: in_force

Notwithstanding any other provision of this chapter, real and personal property devoted to manufacturing purposes shall not be exempt from taxation except as provided by §§ 44-3-3(21) [now see § 44-3-3(20)], 44-3-3(23) [now see § 44-3-3(22)], 44-3-3.1, 44-3-9, and 44-5-38.
R.I. Gen. Laws § 44-40-10 — RI Code / Title 44 / Chapter 44-40 / Section 44-40-10
§ 44-40-10. Notice of deficiency and penalty  Copies.
Status: in_force

The administrator shall give notice of the deficiency determined, together with any penalty for failure to file a return or to show any transfer in the return filed, by personal service or by certified mail to the person filing the return at the address stated in the return, or, if no return is filed, to the person liable for the tax. Copies of the notice of deficiency may in the same manner be given to other persons that the administrator deems advisable.
R.I. Gen. Laws § 44-27-6 — RI Code / Title 44 / Chapter 44-27 / Section 44-27-6
§ 44-27-6. Appeals to superior court.
Status: in_force

(a) Any person or persons jointly or severally aggrieved by a decision of the board of assessment review, or city or town council, may appeal to the superior court for the county in which the municipality is situated by filing a complaint stating the reasons of appeal within ninety (90) days after the decision has been filed in the office of the board of assessment review, or city or town council. The board of assessment review, or city or town council, shall file the original documents acted upon by it and constituting the record of the case appealed from, or certified copies of the original documents, together with any other facts that may be pertinent with the clerk of the court within ten (10) days after being served with a copy of the complaint. When the complaint is filed by someone other than the original applicant or appellant, the original applicant or appellant and the members of the board of review, or city or town council, are made parties to the proceedings. The appeal shall not stay proceedings upon the decision appealed from, but the court may, in its discretion, grant a stay on appropriate terms and make other orders that it deems necessary for an equitable disposition of the appeal.

(b) If, before the date set for the hearing in the superior court, application is made to the court for leave to present additional evidence before the board of assessment review, or city or town council, and it is shown to the satisfaction of the court that the additional evidence is material and that there were good reasons for the failure to present it at the hearing before the board of review, or city or town council, the court may order that the additional evidence be taken before the board of review, or city or town council, upon conditions determined by the court. The board of review, or city or town council, may modify its findings and decision by reason of that additional evidence and file that evidence and any modification, new findings, or decisions with the superior court.

(c) The review shall be conducted by the superior court without a jury. The court shall consider the record of the hearing before the board of assessment review, or city or town council, and if it appears to the court that additional evidence is necessary for the proper disposition of the matter, it may allow any party to the appeal to present that evidence in open court, which evidence along with the record constitutes the record upon which the determination of the court is made. The court shall not substitute its judgment for that of the board of assessment review, or city or town council, as to the weight of the evidence on question of fact. The court may affirm the decision of the board of assessment review, or city or town council, or remand the case for further proceedings, or may reverse or modify the decision if substantial rights of the appellant have been prejudiced because of findings, inferences, conclusions, or decisions which are:

(1) In violation of constitutional, statutory, or ordinance provisions;

(2) In excess of the authority granted to the board of assessment review, or city or town council, by statute or ordinance;

(3) Made upon unlawful procedure;

(4) Affected by other error of law;

(5) Clearly erroneous in view of the reliable, probative, and substantial evidence of the whole record; or

(6) Arbitrary or capricious or characterized by abuse of discretion or clearly unwarranted exercise of discretion.

(d) If the taxpayers tax is paid, whether before or after the filing of the petition, then the court shall upon a finding in favor of the petitioner, give judgment for the petitioner for the sum by which he or she has been overtaxed, or illegally taxed, plus the amount of any penalty paid, with interest at the rate of twelve percent (12%) per annum from the date on which the tax and penalty were paid and costs. The judgment shall be paid to the petitioner by the city or town treasurer out of the treasury.
R.I. Gen. Laws § 44-11-21 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-21
§ 44-11-21. Information confidential  Types of disclosure authorized  Penalties for unauthorized disclosure.
Status: in_force

(a) It is 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 set forth or disclosed in any return, or to permit any return or copy or any book containing any abstract or particulars to be seen or examined by any person except as provided by law. It is unlawful for any person to print or publish in any manner not provided by law any return or any part or source of income, profits, losses, or expenditures appearing in any return.

(b) Any offense against this provision is punishable 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. If the offender is an officer or employee of the state of Rhode Island, he or she may be dismissed from office or discharged from employment; provided, that the tax administrator may authorize examination of the return by the tax officials regularly in the employ of another state or of the federal government if a reciprocal arrangement exists.

(c) In addition, the tax administrator may disclose to the secretary of state the name, state of incorporation, address and other contact information for any corporation that files a tax return with this state; provided, however, that such disclosure shall not include any other information, including any financial information of the corporation. The secretary of state and all employees thereof shall be subject to the confidentiality provision of subsection (a) and the penalty provisions of subsection (b) hereof and shall be prohibited from printing, publishing, divulging and/or disseminating any information received from the tax administrator in any manner not otherwise authorized by law.
R.I. Gen. Laws § 44-13-12 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-12
§ 44-13-12. Intangibles exempt from taxation  Corporation whose property is operated by another.
Status: in_force

Except as provided in any act of incorporation, the intangible property of any corporation liable to a tax under this chapter and the intangible property and gross earnings of any corporation the property of which is operated in this state by the first corporation shall be exempt from taxation.
R.I. Gen. Laws § 44-5-20.20 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-20.20
§ 44-5-20.20. North Smithfield  Property tax classification  Duties of assessor.
Status: in_force

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

(b) The assessor shall apply different rates of taxation to each property class as set forth in § 44-5-20.19 to determine the tax due and payable on the property; provided, however, the rate for each class shall be uniform within each class; and for each year, Class 2 property rates shall not be more than one hundred fifty percent (150%) of Class 1 property tax rates, and Class 3 property rates shall not be more than two hundred twenty-five percent (225%) of the maximum allowable Class 2 property rates.
R.I. Gen. Laws § 44-19-13 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-13
§ 44-19-13. Notice of determination.
Status: in_force

(a) The tax administrator shall give to the retailer or to the person storing, using, or consuming the tangible personal property a written notice of their determination. Except in the case of fraud, intent to evade the provisions of this article, failure to make a return, or claim for additional amount pursuant to §§ 44-19-16  44-19-19, every notice of a deficiency determination shall be mailed within three (3) years after the fifteenth (15th) day of the calendar month following the month for which the amount is proposed to be determined or within three (3) years after the return is filed, whichever period expires later, unless a longer period is agreed upon by the tax administrator and the taxpayer.

(b) Notwithstanding the provisions of subsection (a) of this section, under no circumstances shall the tax administrator issue a notice of a deficiency determination for any sales or use tax determined to be due and payable more than ten (10) years after the return is filed, nor shall the tax administrator commence any collection action for any tax that is due and payable unless the collection action is commenced within ten (10) years after a notice of a deficiency determination becomes a final collectible assessment; provided, however, that the tax administrator may renew a statutory lien that was initially filed within the ten-year (10) period for collection actions. Both of the aforementioned ten-year (10) periods are tolled for any period of time the taxpayer is in federal bankruptcy or state receivership proceedings. Collection action refers to any activity undertaken by the division of taxation to collect on any state tax liabilities that are final, due, and payable under Rhode Island law. Collection action may include, but is not limited to, any civil action involving a liability owed under chapters 18, 18.1, 18.2, and 19 of title 44. This section excludes any sales and use tax liabilities that are deemed trust funds as defined in § 44-19-35, as well as any meals and beverage tax liabilities that are collected pursuant to § 44-18-18.1, and any hotel tax liabilities that are collected pursuant to § 44-18-36.1.

(c) The ten-year (10) limitation shall not apply to the renewal or continuation of the states attempt to collect a liability that became final, due, and payable within the ten-year (10) limitation periods set forth in this section.
R.I. Gen. Laws § 44-4-10 — RI Code / Title 44 / Chapter 44-4 / Section 44-4-10
§ 44-4-10. Persons to whom tangible personalty taxed  Place of taxation.
Status: in_force

(a) The fixtures enumerated in § 44-4-3, all motors, machines, equipment, fixtures and tools of all sorts however propelled, in any factory, machine shop, print works, manufacturing, or other establishment of any kind, and all livestock and farming tools on farms; all fixtures, tools, machinery, livestock, farming tools, goods, wares, merchandise, and all other tangible personal property except manufacturers inventory as defined in § 44-3-3 situated in or upon any place for sale of property, store, office, shop, mine, quarry, farm, place of storage, manufactory, warehouse, or dwelling house belonging to any person, partnership, corporation, joint stock company, or association, shall be taxed to the person, partnership, corporation, joint stock company, or association in the town or city where the property is situated as defined in § 44-4-24.

(b)(1) All tangible personal property described in this section belonging to any person under guardianship or held in trust or otherwise by an executor, administrator, or trustee shall be taxed to the guardian, executor, administrator, or trustee in the town where the property is situated as defined in § 44-4-24.

(2) If any tangible personal property described in this section located in any town or city shall belong to any person, partnership, corporation, joint stock company, or association unknown to the assessors, it shall be taxed to the owner, a person unknown to the assessors, and the collector may distrain and sell the property in the same manner as provided in chapters 8 and 9 of this title;

(3) Provided, that if any tangible personal property described in this section located in any town or city and belonging to any person, co-partnership, corporation, joint stock company, or association unknown to the assessors is in possession or custody of any agent, consignee, or other person or persons acting in a contractual representative capacity for the owner unknown to the assessors, it shall be taxed to the agent, consignee, or other representative, and the agent, consignee, or other representative is personally liable for the tax assessed against him or her on the property in his or her possession or custody owned as described in this section and, shall have a lien on the property of the person unknown to the assessors for the tax paid on the unknown persons property;

(c) Provided, further, that nothing in this chapter shall be construed to impose any tax upon manufactured property owned by nonresidents and brought into this state temporarily to be finished and returned to the owner. Persons, partnerships, corporations, joint stock companies, or associations, residing or located in this state, and owning tangible personal property located in and taxed in any other state shall not be taxed for this property in this state.
R.I. Gen. Laws § 44-5-74.3 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-74.3
§ 44-5-74.3. Woonsocket  Procedure for adopting tax rates.
Status: in_force

The assessor shall provide to the finance director a list containing the full and fair cash valuation of each property class, and with the approval of the city council, annually determine the percentages of the tax levy to be appointed each class of property and shall annually apply tax rates sufficient to produce the proportion of the total tax levy.
R.I. Gen. Laws § 44-11-28 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-28
§ 44-11-28. Collection of pecuniary penalties.
Status: in_force

The amount added to any tax under §§ 44-11-26 and 44-11-27 shall be collected as a part of and at the same time and in the same manner as the tax, unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax.
R.I. Gen. Laws § 44-5-13.36 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.36
§ 44-5-13.36. Warwick  Assessment and taxation of new real estate construction.
Status: in_force

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

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

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

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

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

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

(g) This section applies only to taxes levied and property assessed in the city of Warwick.
R.I. Gen. Laws § 44-3-51 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-51
§ 44-3-51. North Smithfield  Tax exemptions.
Status: in_force

(a) The town council of the town of North Smithfield has the authority to exempt certain property from taxation based on the following: any real property situated in the town and owned and occupied by any person who has resided in the town of North Smithfield for three (3) years, ending with the date of assessment December 31st of the year requesting the exemption. Persons who are at least sixty-five (65) years of age are exempted up to five hundred dollars ($500) from taxation. These exemptions are in addition to any and all other exemptions from taxation to which the person may otherwise be entitled. The exemption shall be applied uniformly and without regard to ability to pay.

(b) The town council of the town of North Smithfield is authorized to provide by ordinance an exemption not to exceed five hundred dollars ($500) from local taxation on residential real property owned by any person who meets the following requirements: head of household; determined by the social security administration to be totally disabled; occupies the property as the principal domicile of the person who is disabled. In no case is the residential real property entitled to more than one five hundred dollar ($500) exemption even though occupied and designated as a domicile by more than one disabled person. Upon attaining the age of sixty-five (65) years the totally disabled person is no longer entitled to the exemption provided in this section. 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 year for which the exemption is claimed, evidence that he or she is entitled to the exemption.
R.I. Gen. Laws § 44-3-32.1 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-32.1
§ 44-3-32.1. Portsmouth  Tax exemption for farmland, forest land, open space or historic preservation site.
Status: in_force

(a) The town council of the town of Portsmouth may, by ordinance, exempt from taxation any real property situated in the town classified and utilized as farmland, forest land, open space land, or historic preservation site pursuant to the provisions of chapter 27 of this title, chapter 36 of title 45, a classification established by ordinance. The amount of the exemption, and the rules and regulations regarding eligibility for the exemption and classification as farmland, forest land, open space land, or historic preservation site, shall be provided for by ordinance, and the town council of the town of Portsmouth may, from time to time, by amendment to the ordinance, make those changes in the amount of exemption granted, and the rules and regulations regarding eligibility for the exemption and classification as farmland, forest land, open space land, or historic preservation site, as it deems necessary to promote the purpose of this section.

(b) The town council of the town of Portsmouth is authorized in the ordinance to provide that any person who obtains an exemption pursuant to the ordinance to which the person is not entitled, by the filing or making of any false statement, or the proffering of any document or other writing known by the person to have been altered, forged, or to contain any false or untrue information, is liable to the town of Portsmouth for an amount equal to double the amount of reductions in taxes resulting from the exemption, which amount is recoverable by the town in a civil action.
R.I. Gen. Laws § 44-68-3 — RI Code / Title 44 / Chapter 44-68 / Section 44-68-3
§ 44-68-3. Duties and responsibilities.
Status: in_force

(a) A tax return preparer who prepares any return that is submitted to the tax administrator must comply with all state laws and all applicable regulations promulgated by the tax administrator.

(b) A tax return preparer must sign and include his/her preparer tax identification number on all returns prepared and filed with the division of taxation.
R.I. Gen. Laws § 44-23-16.1 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-16.1
§ 44-23-16.1. Interest on overpayments.
Status: in_force

If it is determined that any overpayment has been made with respect to taxes imposed by chapter 22 of this title, the amount of the overpayment bears interest at the annual rate established by § 44-1-7.1. The acceptance of the check shall be without prejudice to any right of the taxpayer to claim any additional overpayment and interest.
R.I. Gen. Laws § 44-5-13.29 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.29
§ 44-5-13.29. Middletown  Reduction in assessed value of real estate upon removal of damaged buildings.
Status: in_force

(a) Whenever a building is damaged as to require total reconstruction before it may be used for any purpose related to its use prior to the damage and following which, the owner provides for complete demolition of the building with the material from demolition being removed from the parcel of real property on which the building was situated and properly disposed of or used as fill on the parcel for purposes of grading, the parcel shall be assessed for purposes of property tax as of the date the demolition, removal, and grading are completed to the satisfaction of the building inspector, and the assessment shall reflect a determination of the assessed value of the parcel, exclusive of the assessment value of the building so damaged, demolished, and removed; provided, that the building is not replaced or under construction on the thirty-first (31st) day of December next succeeding.

(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 according the manner of other abatements in the town of Middletown. The building inspector shall certify compliance with this section by certification as in § 44-5-13.6(a).

(c) This section is not applicable in the event of criminal activity or civil unrest or natural disasters such as, but not limited to, erosion or demolition resulting from floods, fires or hurricanes.

(d) This section applies only to assessments and taxes in the town of Middletown.
R.I. Gen. Laws § 44-21-5 — RI Code / Title 44 / Chapter 44-21 / Section 44-21-5
§ 44-21-5. Purchase by auctioneer or original owner.
Status: in_force

Whenever any auction has actually begun and the final purchase or bidding has been made by the owner of the property, by the auctioneer or by any person employed by either of them, the duty is paid as if the bidding has been made by any other person.
R.I. Gen. Laws § 44-3-34 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-34
§ 44-3-34. Central Falls  Homeowner exemption.
Status: in_force

(a) The city council of the city of Central Falls, may, by ordinance, provide that the property of each person who is a domiciled resident of the city of Central Falls and which property is the principal residence of that person is exempt from taxation as follows: owner-occupied dwellings of no more than five (5) units not to exceed sixty thousand dollars ($60,000) of assessed valuation. The exemption is applied to residential property and includes property with up to a total of five (5) residential units and may include one commercial or professional use unit as part of the total of five (5) assessed units.

(b) Each person upon application for exemption shall provide by means of a sworn statement to the assessor clear and convincing evidence to establish his or her legal residence at the property subject to the exemption and eligibility for the exemption.

(c) In the event property granted an exemption under this section is sold or transferred during the year for which the exemption is claimed, the city of Central Falls, upon approval of the city council, may provide for a proration of the homestead exemption in cases where title to a property passes from:

(1) Those not entitled to claim an exemption to those who are entitled to claim an exemption; or

(2) A person entitled to claim an exemption to those who are not entitled to claim an exemption.

(d) The city council of the city of Central Falls shall, by ordinance, establish rules and regulations governing the acceptance of evidence of residence.
R.I. Gen. Laws § 44-20-23 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-23
§ 44-20-23. Payment of tax by manufacturer or shipper outside state.
Status: in_force

When the tax administrator finds that the collection of the tax imposed by this chapter would be facilitated, the tax administrator may, in his or her discretion, authorize any person resident or located outside of this state or who ships cigarettes into this state for sale in this state, to obtain a distributors license pursuant to this chapter, whether or not the person has a place of business in this state, upon complying with the requirements of the tax administrator, to affix, or cause to be affixed, the stamps required by this chapter on behalf of the purchasers of those cigarettes who would be taxable, and the tax administrator may sell the stamps to persons as provided in § 44-20-19 or authorize the use of a machine by such distributors as provided in § 44-20-20.
R.I. Gen. Laws § 44-5-20.4 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-20.4
§ 44-5-20.4. Pawtucket  Property tax classification  Compliance with state law.
Status: in_force

(a) All property in Class 3, which is classified as inventory, shall be taxed in accordance with § 44-3-29.1 regarding the phasing out of taxes on that property.

(b) All property in Class 4 shall be taxed in accordance with chapter 34.1 of this title regarding the phasing out of taxes on that property.
R.I. Gen. Laws § 44-5-42 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-42
§ 44-5-42. Exemption of certain farm property.
Status: in_force

(a) All farm machinery, including motor vehicles with farm registration plates, is exempt from taxation; provided, that any town or city is entitled to reimbursement by the state in an amount equal to the amount levied on the value of the farm machinery in excess of the value of ten thousand dollars ($10,000.00) based upon assessments on December 31, 1982.

(b) Livestock and poultry which are actually and exclusively used in farming, when owned and kept in this state by any farmer or group of farmers operating as a unit, a partnership, or a corporation, a majority of the stock of which corporation is held by members of a family actively engaged in farm operations, are exempt from local property taxation; provided, that the principal means of livelihood of each farmer whether operating individually or as one of a group, partnership or corporation is derived from the farming operation. Only one exemption is allowed to each farmer, group of farmers, partnership, or corporation.

(c) Richmond. All real property including all real estate, buildings and improvements on the property which is not used for a personal residence and is actually and exclusively used in farming by a qualified farmer may be exempted from taxation by the town of Richmond. For purposes of this section, a qualified farmer is an individual, partnership or corporation who operates a farm and has filed a 1040F U.S. Internal Revenue form or similar document with the Internal Revenue Service, has a state of Rhode Island farm tax number, and has earned at least ten thousand dollars ($10,000) gross income on farm products in each of the preceding three (3) years, property defined as either farm, forest or open space land, pursuant to chapter 27 of this title. Any sale of exempted land, or portion of the land, incurs at the time of sale a penalty of twice the total amount of taxes exempted. The assessed penalty is due and payable to the town of Richmond, which would grant the exemption at the time of sale of the property. A sale of land to another qualified farmer or use according to this section is exempted from the penalty.

(d) Any taxpayer or owner which allows its real property to be used by a qualified owner in a manner consistent with use defined in subsection (c) may be eligible for the exemption established by this section for the duration of use by a qualified farmer. The tax assessor may prorate the exemption according to actual use. The tax assessor may require evidence of actual use, including, but not limited to, a lease, to substantiate the exemption.

(e) Cities and towns may tax farm buildings at a rate that reflects the actual costs incurred by the city or town in services to those buildings.

(f) All greenhouses constructed after January 1, 2006, or altered or repaired after January 1, 2006, where the cost of the alterations or repairs is equal to or greater than fifty percent (50%) of the physical value of the greenhouse, are exempt from taxation, provided that the greenhouse is used solely as an agriculture growing structure and provided further that the owner of the greenhouse operates a farm, has filed a 1040F, and has a current, valid Level II certificate of exemption as provided for in § 44-18-30.
R.I. Gen. Laws § 44-6-4 — RI Code / Title 44 / Chapter 44-6 / Section 44-6-4
§ 44-6-4. Warrant for collection of tax.
Status: in_force

The general treasurer shall immediately issue and affix to the copy his or her warrant under his or her hand, and which does not need to be under seal, directed to the collector of the city or town, commanding him or her, in the name of the state, to collect the several sums expressed in the warrant against each persons name, by the time as by law is limited, and to pay over the sums to him or her or his or her successors in office.
R.I. Gen. Laws § 44-13-13 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-13
§ 44-13-13. Taxation of certain tangible personal property.
Status: in_force

The lines, cables, conduits, ducts, pipes, machines and machinery, equipment, and other tangible personal property within this state of telegraph, cable, and telecommunications corporations and express corporations, used exclusively in the carrying on of the business of the corporation shall be exempt from local taxation; provided, that nothing in this section shall be construed to exempt any community antenna television system company (CATV) from local taxation; and provided, that the tangible personal property of companies exempted from local taxation by the provisions of this section shall be subject to taxation in the following manner:

(1) Definitions. Whenever used in this section and in §§ 44-13-13.1 and 44-13-13.2, unless the context otherwise requires:

(i) Average assessment ratio means the total assessed valuation as certified on tax rolls for the reference year divided by the full market value of the valuation as computed by the Rhode Island department of revenue in accordance with § 16-7-21;

(ii) Average property tax rate means the statewide total property levy divided by the statewide total assessed valuation as certified on tax rolls for the most recent tax year;

(iii) Company means any telegraph, cable, telecommunications, or express company doing business within the state of Rhode Island;

(iv) Department means the department of revenue;

(v) Population shall mean the population as determined by the most recent census;

(vi) Reference year means the calendar year two (2) years prior to the calendar year preceding that in which the tax payment provided for by this section is levied;

(vii) Value of tangible personal property of companies means the net book value of tangible personal property of each company doing business in this state as computed by the department of revenue. Net book value means the original cost less accumulated depreciation; provided, that no tangible personal property shall be depreciated more than seventy-five percent (75%) of its original cost.

(2) On or before March 1 of each year, each company shall declare to the department, on forms provided by the department, the value of its tangible personal property in the state of Rhode Island on the preceding December 31.

(3) On or before April 1, 1982 and each April 1 thereafter of each year, the division of property valuation shall certify to the tax administrator the average property tax rate, the average assessment ratio, and the value of tangible personal property of each company.

(4) The tax administrator shall apply the average assessment ratio and the average tax rate to the value of tangible personal property of each company and, by April 15 of each year, shall notify the companies of the amount of tax due. For each filing relating to tangible personal property as of December 31, 2008 and thereafter the tax rate applied by the tax administrator shall be not less than the rate applied in the prior year.

(5) The tax shall be due and payable within sixty (60) days of the mailing of the notice by the tax administrator. If the entire tax is not paid to the tax administrator when due, there shall be added to the unpaid portion of the tax, and made a part of the tax, interest at the rate provided for in § 44-1-7 from the date the tax was due until the date of the payment. The amount of any tax, including interest, imposed by this section shall be a debt due from the company to the state, shall be recoverable at law in the same manner as other debts, and shall, until collected, constitute a lien upon all the companys property located in this state.

(6) The proceeds from the tax shall be allocated in the following manner:

(i) Payment of reasonable administrative expenses incurred by the department of revenue, not to exceed three quarters of one percent (.75%), the payment to be identified as general revenue and appropriated directly to the department;

(ii) The remainder of the proceeds shall be deposited in a restricted revenue account and shall be apportioned to the cities and towns within this state on the basis of the ratio of the city or town population to the population of the state as a whole. Estimated revenues shall be distributed to cities and towns by July 30 and may be recorded as a receivable by each city and town for the prior fiscal year.
R.I. Gen. Laws § 44-23-28 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-28
§ 44-23-28. Election to invoke remedy as to conflict of laws.
Status: in_force

(a) In any case in which this state and one or more other states each claim that it was the domicile of a decedent at the time of his or her death, and no judicial determination of domicile for death tax purposes has been made in any of those states, any executor or the taxing official of any of those states, may elect to invoke the provisions of §§ 44-23-27  44-23-32. The election is evidenced by sending a notice by registered or certified mail, receipt requested, to the taxing officials of each of those states and to each executor, ancillary administrator and interested person.

(b) Any executor may reject the election by sending a notice by registered or certified mail, receipt requested, to the taxing officials involved and to all other executors within forty (40) days after the receipt of the notice of election. If the election is rejected, no further proceedings shall be had under §§ 44-23-27  44-23-32. If the election is not rejected, the dispute as to the death taxes shall be determined solely as provided in this chapter, and no other proceedings to determine or assess the death taxes shall be instituted in the courts of this state or otherwise.
R.I. Gen. Laws § 44-62-3 — RI Code / Title 44 / Chapter 44-62 / Section 44-62-3
§ 44-62-3. Application for tax credit program.
Status: in_force

(a) Prior to the contribution, a business entity shall apply in writing to the division of taxation. The application shall contain such information and certification as the tax administrator deems necessary for the proper administration of this chapter. A business entity shall be approved if it meets the criteria of this chapter; the dollar amount of the applied for tax credit is no greater than one hundred thousand dollars ($100,000) in any tax year, and the scholarship organization that is to receive the contribution has qualified under § 44-62-2.

(b) Approvals for contributions under this section shall be made available by the division of taxation on a first-come-first-serve basis. The total aggregate amount of all tax credits approved shall not exceed one million six hundred thousand dollars ($1,600,000) in a fiscal year.

(c) The division of taxation shall notify the business entity in writing within thirty (30) days of the receipt of application of the divisions approval or rejection of the application.

(d) Unless the contribution is part of a two-year plan, the actual cash contribution by the business entity to a qualified scholarship organization must be made no later than one hundred twenty (120) days following the approval of its application. If the contribution is part of a two-year plan, the first years contribution follows the general rule and the second years contribution must be made in the subsequent calendar year by the same date.

(e) The contributions must be those charitable contributions made in cash as set forth in the Internal Revenue Code.
R.I. Gen. Laws § 44-14-19 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-19
§ 44-14-19. Examination and correction of returns  Refund or credit.
Status: in_force

As soon as practicable after the return is filed, the tax administrator shall examine it and determine the correct amount of the tax and, in case any error shall be disclosed by the examination, he or she shall notify the taxpayer. The tax administrator shall give the taxpayer not less than thirty (30) days notice by mail of the time and place of the hearing upon the question of the correct amount of the tax. After the hearing, the taxpayer shall be given notice, by mail, by the tax administrator of the tax administrators determination of the correct amount of the tax. If the tax administrator determines that the taxpayer has paid a tax in excess of the amount lawfully due, the tax administrator shall allow a refund or permit a credit as provided by law. If the tax administrator shall determine that the excess payment was made in good faith, the tax administrator may make the refund with interest at the annual rate prescribed by § 44-1-7.1 from the date of the excess payment.
R.I. Gen. Laws § 44-8-10 — RI Code / Title 44 / Chapter 44-8 / Section 44-8-10
§ 44-8-10. Distress warrant against delinquent corporation.
Status: in_force

If any corporation shall neglect for the space of thirty (30) days to pay the tax imposed upon the corporation, the general treasurer shall issue his or her warrant of distress against the corporation, directed to the sheriff or his or her deputy of the county in which the corporation is located, for the amount of the tax, commanding him or her, in the name of the state, to collect from the corporation the amount, with interest on this from the time the amount was payable to the time of its receipt by the officer, with his or her lawful fees, and to make return of the warrant within ninety (90) days from the date of the warrant.
R.I. Gen. Laws § 44-15-17 — RI Code / Title 44 / Chapter 44-15 / Section 44-15-17
§ 44-15-17. Rules and regulations.
Status: in_force

The tax administrator, with the approval of the director of revenue, may prescribe rules and regulations that he or she deems necessary for the administration and the enforcement of this chapter.
R.I. Gen. Laws § 44-23-46 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-46
§ 44-23-46. Severability.
Status: in_force

If any clause, sentence, paragraph, section, or part of this chapter and chapter 22 of this title is for any reason adjudged by any court of competent jurisdiction to be invalid, that judgment does not affect, impair or invalidate any other portion of those chapters which can be given reasonable effect without the part adjudged invalid.
R.I. Gen. Laws § 44-9-4 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-4
§ 44-9-4. Collector of taxes  Powers, privileges, duties and liabilities of fire district, water district, sewer district, road district and lighting district.
Status: in_force

The collector of taxes of every fire district, water district, sewer district, road district and lighting district shall have all the powers and privileges and be subject to all the duties and liabilities which are conferred or imposed upon collectors of taxes in cities or towns.
R.I. Gen. Laws § 44-13-13.2 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-13.2
§ 44-13-13.2. Personal property tax  Application to recover.
Status: in_force

Companies, which become subject to personal property taxes by reason of the tax imposed by § 44-13-13 may file with the public utilities commission to recover the additional tax expense. The commission shall make a decision upon any application filed during the year 1982 within one hundred and eighty (180) days of the filing; provided, that payment of all taxes and interest due under § 44-13-13 shall be a condition precedent to the filing with the public utilities commission.
R.I. Gen. Laws § 44-11-15 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-15
§ 44-11-15. Variation of method of allocating income.
Status: in_force

If at any time the tax administrator, on his or her own motion or acting upon a complaint by a taxpayer, determines that the methods of allocation provided are inequitable either to the state or to the taxpayer, the tax administrator, after affording the taxpayer reasonable opportunity to be heard, may apply any other method of allocation that is equitable and, if necessary, shall redetermine the tax.

The division of taxation shall establish an independent appeals process to attempt to resolve disputes between the tax administrator and the taxpayer with respect to the method of allocation applied. The decision resulting from the independent appeals process shall not prohibit either party from pursuing any legal remedy otherwise available if the issue is not resolved as a result of the appeal process. The decision resulting from the independent appeals process can be used as evidence.
R.I. Gen. Laws § 44-20-12.3 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-12.3
§ 44-20-12.3. Floor stock tax on cigarettes and stamps.
Status: in_force

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

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

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

(b) Each person engaging in the business of selling cigarettes at retail in this state shall pay a tax or excise to the state for the privilege of engaging in that business during any part of the calendar year 2009. In calendar year 2009, the tax shall be measured by the number of cigarettes held by the person in this state at 12:01 a.m. on April 10, 2009 and is computed at the rate of fifty (50.0) mills for each cigarette on April 10, 2009.

(c) Each distributor licensed to do business in this state pursuant to this chapter shall pay a tax or excise to the state for the privilege of engaging in business during any part of the calendar year 2009. The tax is measured by the number of stamps, whether affixed or to be affixed to packages of cigarettes, as required by § 44-20-28. In calendar year 2009 the tax is measured by the number of stamps, as defined in § 44-20-1(16), whether affixed or to be affixed, held by the distributor at 12:01 a.m. on April 10, 2009, and is computed at the rate of fifty (50.0) mills per cigarette in the package to which the stamps are affixed or to be affixed.

(d) Each person subject to the payment of the tax imposed by this section shall, on or before April 20, 2009, file a return with the tax administrator on forms furnished by him or her, under oath or certified under the penalties of perjury, showing the amount of cigarettes or stamps in that persons possession in this state at 12:01 a.m. on April 10, 2009, and the amount of tax due, and shall at the time of filing the return pay the tax to the tax administrator. Failure to obtain forms shall not be an excuse for the failure to make a return containing the information required by the tax administrator.

(e) The tax administrator may promulgate rules and regulations, not inconsistent with law, with regard to the assessment and collection of the tax imposed by this section.
R.I. Gen. Laws § 44-19-42 — RI Code / Title 44 / Chapter 44-19 / Section 44-19-42
§ 44-19-42. Suppression of sales  Definitions and applicability.
Status: in_force

(a) As used in this section:

(1) Automated sales suppression device, also known as a zapper, means a software program, carried on a memory stick or removable compact disc, accessed through an internet link, or accessed through any other means, that falsifies transaction data, transaction reports, or any other electronic records of electronic cash registers and other point-of-sale systems.

(2) Electronic cash register means a device that keeps a register, accounting, or supporting documents through the means of an electronic device or computer system designed to record transaction data for the purpose of computing, compiling, or processing retail sales transaction data in any manner.

(3) Phantom-ware means a hidden programming option, whether preinstalled or installed at a later time, embedded in the operating system of an electronic cash register or hardwired into the electronic cash register that:

(i) Can be used to create a virtual second till; or

(ii) May eliminate or manipulate transaction records in any manner.

(4) Remote data manipulation means and includes, but is not limited to, sending, transmitting, transporting, or receiving through any electronic means any and all transaction data to a remote location, whether or not that location is within Rhode Island or outside the state or the United States, for the purpose of manipulating and/or altering said data in any way, whether or not the actual manipulation is performed manually or through automated means.

(5) Transaction data includes: items purchased by a customer; the price for each item; a taxability determination for each item; a segregated tax amount for each of the taxed items; the amount of cash, debit, or credit tendered; the net amount returned to the customer in change; the date and time of the purchase; the name, address, and identification number of the vendor; and the receipt or invoice number of the transaction.

(6) Transaction reports means a report documenting, but not limited to the sales, the taxes collected, media totals, and discount voids at an electronic cash register that is printed on cash register tape at the end of a day or shift, or a report documenting every action at an electronic cash register that is stored electronically.

(b) A person shall not knowingly sell, purchase, install, transfer or possess an automated sales suppression device or phantom-ware.

(c) A person shall not knowingly suppress sales by engaging in remote data manipulation, either as the sender or the receiver of the information.

(d) Any person who violates subdivision (b) and/or (c) of this section shall be guilty of a felony and, upon conviction, shall be subject to a fine not exceeding fifty thousand dollars ($50,000) or imprisonment not exceeding five (5) years, or both.

(e) In addition, a person who violates subdivision (b) and/or (c) of this section shall be liable to the state for:

(1) All taxes, interest, and penalties due as the result of the persons use of an automated sales suppression device or phantom-ware and/or remote data manipulation; and

(2) All profits associated with the persons sale of an automated sales suppression device or phantom-ware and/or remote data manipulation.

(f) An automated sales suppression device or phantom-ware and any device containing such device or software shall be deemed contraband and shall be subject to seizure by the tax administrator or by a law enforcement officer when directed to do so by the tax administrator.

(g) Safe harbor. A person shall not be subject to prosecution under § 44-19-42, if by October 1, 2014, the person:

(1) Notifies the division of taxation of the persons possession of an automated sales suppression device;

(2) Provides any information requested by the division of taxation, including transaction records, software specifications, encryption keys, passwords, and other data; and

(3) Corrects any underreported sales tax records and fully pays the division of taxation any amounts previously owed.

(h) This section shall not be construed to limit the persons civil or criminal liability under any other provision of law.
R.I. Gen. Laws § 44-29-7 — RI Code / Title 44 / Chapter 44-29 / Section 44-29-7
§ 44-29-7. Determination without return  Interest and penalties.
Status: in_force

If any seller fails to file a return, the tax administrator shall determine the amount of taxes required to be paid to the administrator, which determination shall be made for the month or months in respect to which the seller failed to file a return and shall be based upon any information which is in the tax administrators possession or may come into his or her possession. If the failure of any seller to file a return is due to fraud or intent to evade the provisions of this chapter, a penalty of fifty percent (50%) of the amount required to be paid by the seller, exclusive of penalties, shall be added to the amount required to be paid in addition to the ten percent (10%) penalty provided in § 44-29-3. After making this determination the tax administrator shall mail to the seller a written notice of the determination, interest at the annual rate provided by § 44-1-7, and penalties.
R.I. Gen. Laws § 44-3-48 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-48
§ 44-3-48. Burrillville  Certain tax exemptions.
Status: in_force

(a) Each exemption granted on property in the town of Burrillville by any of the provisions of this chapter shall be at a rate to be established per one thousand dollars ($1,000) of valuations for each exemption granted to a taxpayer.

(b) The town council of the town of Burrillville shall annually establish the tax rate for exemptions at the same time it establishes a tax rate for all ratable property.
R.I. Gen. Laws § 44-9-19 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-19
§ 44-9-19. Right of redemption from city or town.
Status: in_force

(a) Any person having an interest in land sold for nonpayment of taxes, or his or her heirs or assigns, at any time prior to the filing of a petition for foreclosure under § 44-9-25, if the land has been purchased by the city or town and has not been assigned, may redeem the land by paying or tendering to the treasurer the sum for which the real estate was purchased, plus a penalty which shall be ten percent (10%) of the purchase price if redeemed within six (6) months after the date of the collectors sale, and an additional one percent (1%) of the purchase price for each succeeding month, together with all charges lawfully added for intervening taxes, which have been paid to the municipality, plus interest thereon at a rate of one percent (1%) per month, and expenses assessed subsequently to the collectors sale.

(b) The certificate of redemption shall be recorded by the treasurer on the land records within twenty (20) days after the entire redemption amount has been paid to the municipality. The recording costs for the certificate of redemption shall be paid by the redeeming party.

(c) The right of redemption may be exercised only by those entitled to notice of the sale pursuant to §§ 44-9-10 and 44-9-11.
R.I. Gen. Laws § 44-42-3 — RI Code / Title 44 / Chapter 44-42 / Section 44-42-3
§ 44-42-3. Definitions.
Status: in_force

Within the meaning of this chapter:

(1) Institution of higher education means an educational organization which is described in 26 U.S.C. § 170(b)(1)(A)(ii) and is an institution of higher education (as defined in 26 U.S.C. § 3304(f)) in Rhode Island and any organization described in 26 U.S.C. § 501(c)(3) which is organized and operated for the exclusive benefit of the institution; and

(2) Scientific research or education means research or education in engineering or engineering technologies, the physical and biological sciences, computer science and technologies, mathematics, and electronic and automated medical and industrial equipment and instrument operations.
R.I. Gen. Laws § 44-64-9 — RI Code / Title 44 / Chapter 44-64 / Section 44-64-9
§ 44-64-9. Appeals.
Status: in_force

Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth division district court pursuant to chapter 8 of title 8 of the Rhode Island general laws, as amended. The providers right to appeal under this section shall be expressly made conditional upon prepayment of all surcharges, interest, and penalties, unless the provider moves for and is granted an exemption from the prepayment requirement, pursuant to § 8-8-26 of the Rhode Island general laws, as amended. Following the appeal, if the court determines that the provider is entitled to a refund, the provider shall also be paid interest on the refund at the rate provided in § 44-1-7.1 of the Rhode Island general laws, as amended.
R.I. Gen. Laws § 44-5-20.2 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-20.2
§ 44-5-20.2. Pawtucket  Property tax classification  List of ratable property.
Status: repealed

(a) Under the system of classification of taxable property adopted by the city of Pawtucket, all ratable property in the city of Pawtucket shall be classified by the assessor as follows:

(1) Class 1: all residential real estate that consists of not more than six (6) dwelling units in which at least one unit is owner-occupied. Class 1 includes all mobile/manufactured homes that are owner-occupied;

(2) Class 2: all commercial and industrial real estate and all residential real estate that consists of six (6) dwelling units in which no units are owner-occupied and all residential real estate which consists of more than six (6) dwelling units;

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

(4) Class 4: all motor vehicles and trailers subject to the excise tax created by chapter 34 of this title [repealed];

(5) Class 5: all residential real estate that consists of not more than five (5) dwelling units in which no units are owner-occupied. Class 5 includes all mobile and manufactured homes that are not owner-occupied.

(b) Where real property is used or held for more than one purpose and the uses result in different classifications, the assessor shall allocate to each classification the percentage of true and fair cash value to the property devoted to each use.
R.I. Gen. Laws § 44-29-12 — RI Code / Title 44 / Chapter 44-29 / Section 44-29-12
§ 44-29-12. Appeals.
Status: in_force

Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth division district court pursuant to chapter 8 of title 8. The taxpayers right to appeal under this section shall be expressly made conditional upon prepayment of all taxes, interest, and penalties unless the taxpayer moves for and is granted an exemption from the prepayment requirement pursuant to § 8-8-26.
R.I. Gen. Laws § 44-71-12 — RI Code / Title 44 / Chapter 44-71 / Section 44-71-12
§ 44-71-12. Sunset.
Status: reserved

No credits shall be authorized to be reserved pursuant to this chapter after June 30, 2028.
R.I. Gen. Laws § 44-9-3 — RI Code / Title 44 / Chapter 44-9 / Section 44-9-3
§ 44-9-3. Lien of fire district, lighting district, water district, sewer district and road district.
Status: in_force

All taxes, charges, assessments, assessed against any person in any fire district, water district, sewer district, road district and lighting district within this state, pursuant to the act of incorporation of the district, for either real or personal estate, shall constitute a lien upon that persons real estate in the district for the space of three (3) years after the assessment, and, if the real estate is not alienated, then until the taxes or fees are collected.
R.I. Gen. Laws § 44-51-2 — RI Code / Title 44 / Chapter 44-51 / Section 44-51-2
§ 44-51-2. Definitions.
Status: in_force

Except where the context otherwise requires, the following words and phrases as used in this chapter shall have the following meaning:

(1) Administrator means the tax administrator.

(2) Assessment means the assessment imposed upon gross patient revenue pursuant to this chapter.

(3) Gross patient revenue means the gross amount received on a cash basis by the provider from all patient care services. Charitable contributions, donated goods and services, fund raising proceeds, endowment support, income from meals on wheels, income from investments, and other nonpatient revenues defined by the tax administrator upon the recommendation of the department of human services shall not be considered as gross patient revenue.

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

(5) Provider means a licensed facility or operator, including a government facility or operator, subject to an assessment under this chapter.
R.I. Gen. Laws § 44-43-8 — RI Code / Title 44 / Chapter 44-43 / Section 44-43-8
§ 44-43-8. Exclusion for qualifying securities.
Status: in_force

(a) For purposes of determining the federal income tax liability of a qualifying taxpayer subject to Rhode Island income tax, the Rhode Island income of the taxpayer under §§ 44-30-12 and 44-30-16 shall be determined by excluding any income, gain, or preference items resulting from the transfer of employer securities from a qualified retirement plan, the sale, transfer, or exercise of stock, warrants, options, bonds, notes, or other interests of any corporation; provided, that at the time of the sale, transfer, or exercise the corporation is a qualifying corporation with respect to the qualifying taxpayer.

(b) A qualifying taxpayer is a current or former employee of a qualifying corporation employed for three (3) consecutive months as a full-time employee in accordance with corporate policy, and the estate, heirs and successors of that individual.

(c) A qualifying corporation is any corporation for which:

(1) Any of the securities issued by the corporation are traded publicly on a recognized exchange;

(2) Its headquarters or principal office in North America is located in the state of Rhode Island;

(3) It has at least one hundred (100) full-time employees in the state of Rhode Island or, if greater, at least fifty percent (50%) of its full-time employees in North America are based in Rhode Island, at the time it elects (in a manner that may be determined by the tax administrator) to be a qualifying corporation;

(4) Either:

(i) The average annual rate of growth in the number of full-time employees of the corporation in Rhode Island over the five (5) fiscal years preceding the year of the election by the corporation has been at least ten percent (10%) per annum or if the period is shorter, the period of time prior to the election by the corporation that its headquarters or principal office has been located in Rhode Island, has been at least ten percent (10%) per annum; or

(ii) The amount of the capital stock of the corporation covered by qualified and non-qualified stock options issued by the corporation and the amount of capital stock of the corporation owned by any qualified retirement plan organized for the employees of the corporation equals in the aggregate at least five percent (5%) of the authorized capital stock of the corporation and at least fifty percent (50%) of the non-executive employees of the corporation are the holders of options or are eligible to participate in a qualified retirement plan;

(5) Prior to the end of the fiscal year in which it elects to be a qualifying corporation, it shall own any facility it is occupying in the state;

(6) It shall state at the time it files its election to be a qualifying corporation that it intends to maintain its headquarters or principal office in the state of Rhode Island and that at least fifty percent (50%) of its full-time employees in North America will be based in the state of Rhode Island for at least ten (10) years; and

(7) During the year in which the corporation files its election to be treated as a qualifying corporation and in the four (4) fiscal years following that year, the number of Rhode Island based full-time employees of the corporation has either increased on the average by at least fifteen percent (15%) per annum over or in the aggregate has increased by at least seventy-five percent (75%) the level of Rhode Island based full-time employees on the first day of the fiscal year in which the election is filed. The election by a corporation to be treated as a qualifying corporation shall become effective for purposes of this section as of the first day of the fiscal year during which the election is filed; provided, that in no event shall an election be effective prior to January 1, 1993.

(d) For purposes of this section, if a corporation is a member of an affiliated group of corporations (as defined in 26 U.S.C. § 1504(a)), it shall be considered to be the employer of the employees of the other members of that group. In the event a corporation fails to maintain the required average annual rate of growth in Rhode Island based full-time employees during the year in which it files its election or in any of its four (4) succeeding fiscal years, or if it fails to thereafter retain the highest level of Rhode Island based full-time employees required under this section or otherwise fails to satisfy the requirements of this section, the corporation ceases being a qualifying corporation, and no exclusion under this section applies. As a condition to the acceptance of its election to be treated as a qualifying corporation, the corporation must agree that if it should fail to meet the requirements in this section in the future that it will recapture and include in its Rhode Island tax liability an amount equal to one hundred percent (100%) of the investment tax credits it claimed against its Rhode Island business corporation tax liability during the prior ten (10) year period.

(e) The director of the Rhode Island economic development corporation is authorized to promulgate regulations establishing standards for employee recruitment and job training.
R.I. Gen. Laws § 44-7-17 — RI Code / Title 44 / Chapter 44-7 / Section 44-7-17
§ 44-7-17. Execution against delinquent collectors.
Status: in_force

In every execution issued by any court against any delinquent collector or his or her sureties, the words and real estate shall be inserted immediately after the words goods and chattels, and the officer charged shall immediately attach and take possession of all the estate, real and personal, of the collector within his or her precinct, and shall immediately advertise the estate to be sold within twenty (20) days after this at public auction; and he or she shall cause enough of the estate to be sold to pay the amount of the execution, and all incidental costs and expenses; and the sale may be adjourned from time to time.
R.I. Gen. Laws § 44-49-9.1 — RI Code / Title 44 / Chapter 44-49 / Section 44-49-9.1
§ 44-49-9.1. Imposition of tax, interest and liens.
Status: in_force

(a) Any law enforcement agency seizing controlled substances as defined in § 44-49-2 in the quantities set forth in that section shall report to the division of taxation no later than the twenty-fifth (25th) of each month, the amount of all controlled substances seized during the previous month and the name and address of each dealer from whom the controlled substances were seized.

(b) The tax administrator shall assess the dealer for any tax due at the rate provided by § 44-49-9. The tax shall be payable within fifteen (15) days after its assessment and, if not paid when due, shall bear interest from the date of its assessment at the rate provided in § 44-1-7 until paid.

(c) The tax administrator may file a notice of tax lien upon the real property of the dealer located in this state immediately upon mailing a notice of assessment to the dealer at the address listed in the report of the law enforcement agency. The tax administrator may discharge the lien imposed upon the filing of a bond satisfactory to the tax administrator in an amount equal to the tax, interest and penalty imposed under this chapter.
R.I. Gen. Laws § 44-40-8 — RI Code / Title 44 / Chapter 44-40 / Section 44-40-8
§ 44-40-8. False or fraudulent return  Determination by administrator at any time.
Status: in_force

In the case of a false or fraudulent return or failure to file a return, the administrator may determine the tax at any time.
R.I. Gen. Laws § 44-29-4 — RI Code / Title 44 / Chapter 44-29 / Section 44-29-4
§ 44-29-4. Deficiency determination  Interest.
Status: in_force

If the tax administrator is not satisfied with the amount of taxes paid to him or her or with the return or returns filed with the administrator by any seller, the tax administrator may compute and determine the amount required by this chapter to be paid to the administrator, upon the basis of the facts contained in the return or returns or upon the basis of any information in his or her possession or that may come into his or her possession. The amount of his or her determination, exclusive of penalties, shall bear interest at the annual rate provided by § 44-1-7 from the tenth day after the close of the month for which the amount, or any portion of the amount, should have been paid until the date of payment.
R.I. Gen. Laws § 44-4-4.2 — RI Code / Title 44 / Chapter 44-4 / Section 44-4-4.2
§ 44-4-4.2. Leasehold improvements taxed to tenant of quasi-public corporation.
Status: in_force

Commencing with taxes assessed on December 31, 2001, whenever real property is owned by a quasi-public corporation and leased to a tenant which is engaged in any business for profit, and that property is located at an airport terminal building with more than ten thousand (10,000) air carrier aircraft operations annually, any tax on leasehold improvements shall be paid by the tenant, who, for the purposes of taxation, shall be deemed to be the owner of the leasehold improvements, regardless of whether the improvements become state property, unless the improvements or the tenant or subtenant are otherwise exempt from taxation.
R.I. Gen. Laws § 44-3-5.1 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-5.1
§ 44-3-5.1. Exemptions in South Kingstown.
Status: in_force

(a) The town council of the town of South Kingstown is hereby authorized, by ordinance, to exempt from taxation a specified dollar amount of real and/or personal property of qualified individuals, as defined in §§ 44-3-4 and 44-3-5, who are residents of the town of South Kingstown and are:

(1) Veterans of war;

(2) Unmarried spouses of veterans of war;

(3) Veterans who are one hundred percent (100%) totally disabled through service connected disability;

(4) Gold star parents;

(5) Veterans who were prisoners of war.

(b) The exemptions granted shall be no less than the amounts allowed pursuant to §§ 44-3-4 and 44-3-5.
R.I. Gen. Laws § 44-5-61.2 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-61.2
§ 44-5-61.2. Pawtucket  Exemption or stabilizing of taxes on qualifying property located in the city.
Status: in_force

Except as provided in this section, the city council of the city of Pawtucket 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 in part, real and personal qualifying property, or to determine a stabilized amount, of taxes to be paid on account of the qualifying property located within the city of Pawtucket, notwithstanding the valuation of the property or the rate of tax; provided, that after a public hearing, at least ten (10) days notice of which must be given in a newspaper having a general circulation in the city, the city council determines that granting of the exemption or stabilization for qualifying property will inure to the benefit of the city by reason of the willingness of the owners of qualifying property to replace, reconstruct, expand or remodel existing buildings, facilities, machinery, or equipment with modern buildings, facilities, fixtures, machinery, or equipment or to construct new buildings or facilities or acquire new machinery or equipment for use in the buildings or facilities or to reoccupy or reuse the buildings or facilities if they are vacant or abandoned for manufacturing/warehousing or research and development, resulting in an increase in investment by the owners in the city. For purposes of this section, qualifying property means any building or structures used or intended to be used essentially for offices, manufacturing, or commercial enterprises. Except as provided in this section, property, the payment of taxes on which has been so exempted or which is subject to the payment of a stabilized amount of taxes, shall not, during the period for which the exemption or stabilization of the amount of taxes is granted, be further liable to taxation by the city so long as that property complies with any stabilization agreement and is used or intended to be used for the manufacturing or commercial purposes for which the exemption or stabilized amount of taxes was made.
R.I. Gen. Laws § 44-18-4 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-4
§ 44-18-4. Sales tax defined.
Status: in_force

Sales tax means the tax imposed by § 44-18-18.
R.I. Gen. Laws § 44-13-35 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-35
§ 44-13-35. Gross earnings exempt from the public service corporation tax.
Status: in_force

Notwithstanding the provisions of §§ 44-13-1 and 44-13-4, the gross earnings from the sale and from the storage, use or other consumption in this state of electricity and natural gas when purchased for the purpose of being manufactured into a finished product for resale, as further defined by § 44-18-30(7), are subject to the following public service corporation tax rates:

(1) In the case of every corporation whose principal business is manufacturing, selling, distributing and/or transmitting currents of electricity to be used for light, heat, or motive power, three percent (3%) of those gross earnings effective July 1, 1994; provided, that the rate shall be two percent (2%) effective July 1, 1995, one percent (1%) July 1, 1996, and zero percent (0%) effective July 1, 1997.

(2) In the case of every corporation whose principal business is manufacturing, selling and/or distributing to the public illuminating or heating gas, two percent (2%) of those gross earnings effective July 1, 1994; provided, that the rate shall be one percent (1%) effective July 1, 1995, and zero percent (0%) effective July 1, 1996.
R.I. Gen. Laws § 44-7-18 — RI Code / Title 44 / Chapter 44-7 / Section 44-7-18
§ 44-7-18. Execution against sureties of delinquent collector.
Status: in_force

If no estate of the collector can be found in the precinct of the officer, or if the estate is insufficient, the officer shall make return to the clerks office, and an alias execution shall immediately be issued against the sureties of the collector, for the amount unpaid, and costs and expenses, which shall be levied upon their estates, and proceeded with in the manner as directed by this chapter concerning collectors.
R.I. Gen. Laws § 44-1-31 — RI Code / Title 44 / Chapter 44-1 / Section 44-1-31
§ 44-1-31. Taxes and child support to be paid by electronic funds transfer.
Status: in_force

(a) The tax administrator is authorized to provide by rule for the payment of any tax, including employer taxes, by electronic funds transfer where the tax required to be paid in connection with the filing of any return, report or other document with the division of taxation exceeds ten thousand dollars ($10,000). Provided, in all instances where a taxpayer is required to pay employment taxes to the Internal Revenue Service by electronic funds transfer, the taxpayer shall pay Rhode Island income tax withheld by electronic funds transfer.

(b) The tax administrator is authorized to provide by rule for the payment of child support and/or medical support received from any in-state, or interstate employers, making income withholdings, and from collections received from other state collection and disbursement units and foreign jurisdictions, by electronic funds transfer (EFT) when the child support and/or medical support is required to be paid in connection with a court or administrative order for support to the states central collection and disbursement.

(c) The tax administrator shall adopt rules and regulations necessary to implement this section including, but not limited to, rules and regulations:

(1) Coordinating the filing of tax returns with the payment of taxes by electronic funds transfer; and the payment of child support,

(2) Specifying the form, frequency, and content of electronic funds transfer messages and electronic date information in order to insure the proper receipt and crediting of the tax or child support payment.

(d) Payment of personal income taxes by individuals is not subject to the provisions of subsection (a) of this section; provided, that employers withholding of taxes is subject to the provisions of subsection (a) of this section.

(e) The tax administrator is authorized to provide by rule for payment of any surcharge that is required to be remitted to the tax division pursuant to § 39-21.1-14.
R.I. Gen. Laws § 44-55-7 — RI Code / Title 44 / Chapter 44-55 / Section 44-55-7
§ 44-55-7. Administration.
Status: in_force

The tax administrator shall make available suitable forms with instructions for claiming the incentive. The claim shall be in a form the tax administrator may prescribe. The tax administrator may prescribe rules and regulations, not inconsistent with law, to carry into effect the provisions of this chapter.
R.I. Gen. Laws § 44-23-3 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-3
§ 44-23-3. Extension of time for filing of statement.
Status: in_force

The tax administrator has authority to grant extensions of time corresponding to the approved extension granted by the Internal Revenue Service for the filing of federal form 706 within which any statement is required to be filed upon written application of the executor, administrator, heir-at-law, or trustee desiring an extension, and it is the duty of the executor, administrator, heir-at-law, or trustee, to file the statement within the extension of time granted.
R.I. Gen. Laws § 44-20-14 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-14
§ 44-20-14. Return and payment of use tax.
Status: in_force

Any consumer having in his or her possession any cigarettes with respect to the storage or use of which a tax is imposed in § 44-20-13 shall, within twenty-four (24) hours after coming into possession of the cigarettes in this state, file a return with the tax administrator in a form prescribed by the tax administrator. The return shall be accompanied by a payment of the amount of the tax shown on the form to be due.
R.I. Gen. Laws § 44-58-3 — RI Code / Title 44 / Chapter 44-58 / Section 44-58-3
§ 44-58-3. Tax administrator defined.
Status: in_force

As used in this chapter, tax administrator means the tax administrator within the department of revenue as provided for in § 44-1-1.
R.I. Gen. Laws § 44-23-31 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-31
§ 44-23-31. Interest on tax pending arbitration of domicile.
Status: in_force

In any case where it is determined by the board of arbitration referred to in § 44-23-30 that the decedent died domiciled in this state, penalties and interest for nonpayment of the tax, between the date of the election and the final determination of the board, shall not exceed, in the aggregate, four percent (4%) of the amount of the taxes per annum.
R.I. Gen. Laws § 44-20-60 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-60
§ 44-20-60. Exemption of sales of certain electronic nicotine-delivery system products.
Status: in_force

Notwithstanding any provision of the general or public laws to the contrary, the sale of electronic nicotine-delivery system products are exempted from the taxes imposed by this chapter if they are subject to the taxes imposed by chapter 28.11 of title 21 and chapter 70 of this title.
R.I. Gen. Laws § 44-3-15.3 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-15.3
§ 44-3-15.3. Smithfield  Tax credit for persons who are totally disabled.
Status: in_force

(a) Notwithstanding the provisions of § 44-3-15, the town council of the town of Smithfield may, by ordinance, provide for a tax credit in the amount of two hundred fifty dollars ($250) on the real property located in the town to any person who is one hundred percent (100%) disabled and unable to work as of the date of the tax assessment. Said credit shall be in addition to any exemption(s) provided for by law to which said person may otherwise be entitled. Provided, that the applicant shall be determined by the Social Security Administration to be totally disabled.

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

(c) Persons eligible for this credit shall file an application with the town tax assessor on or before midnight of the 15th day of March of the year in which the credit is requested, on forms to be provided for by the tax assessor. It shall be the obligation of the applicant to establish eligibility for the credit to the tax assessor. Any person receiving the tax credit, provided for in this section, shall be required to annually submit certified proof of his or her disability on or before March 15 in each year that the person continues to claim eligibility for the credit.
R.I. Gen. Laws § 44-72-13 — RI Code / Title 44 / Chapter 44-72 / Section 44-72-13
§ 44-72-13. Taxpayer records.
Status: in_force

Every taxpayer shall:

(1) Keep records as may be necessary to determine the amount of its liability under this chapter, including, but not limited to: rental agreements, payments for rent, bank statements for payment of residential expenses, utility bills, and any other records establishing residency or non-residency.

(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 authorized agents, upon demand, at reasonable times during regular business hours.
R.I. Gen. Laws § 44-14-26 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-26
§ 44-14-26. Enforcement of summons.
Status: in_force

Whenever any person or banking institution summoned under the provisions of §§ 44-14-24 and 44-14-25 neglects or refuses to obey the summons or to give testimony or to answer interrogatories as required, the tax administrator may apply to the sixth (6th) division of the district court for a citation against the person or banking institution as for contempt. Any judge of the court may hear the application and, if satisfactory proof is made, shall issue a citation for the arrest of the person, or of any officer of the banking institution, and upon the person or officer being brought before the judge, he or she shall proceed to a hearing of the case. Upon the hearing, the judge shall have power to make an order as he or she shall deem proper. A party aggrieved by an order of the court may appeal the order to the supreme court in accordance with the procedures contained in the rules of appellate procedure of the supreme court.
R.I. Gen. Laws § 44-57-1 — RI Code / Title 44 / Chapter 44-57 / Section 44-57-1
§ 44-57-1. Tax credit for principal or secondary residence.
Status: in_force

(a) An eligible person, as defined in § 44-57-3, who shall pay all or part of the cost of an eligible renewable energy system, as defined in § 44-57-4, which is installed in a dwelling, as defined in § 44-57-2(13), shall be entitled to a tax credit against the tax liability imposed by chapters 11 and 30 of this title. The credit, which shall be nonrefundable, shall be computed in accordance with § 44-57-5.

(b) The credit shall be claimed in the tax year in which the renewable energy system is placed into service. The credit may be claimed in the tax year the renewable energy system is purchased if the system is placed in service by April 1 of the following tax year.

(c) Any credit not used in accordance with subsection (b) of this section shall not be carried over to any following year or years. The tax credit shall not reduce the tax in any tax year below the minimum tax where a minimum tax is provided by law.

(d) In the event the eligible person is a partnership, joint venture, or corporation, the credit shall be divided in the same manner as income.
R.I. Gen. Laws § 44-5-86 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-86
§ 44-5-86. The Neil J. Houston, Jr. Residential Re-entry Center.
Status: in_force

The city of Pawtucket is authorized to exempt from taxation, to the extent the city council of the city of Pawtucket may from time to time determine, the real and personal property of the Neil J. Houston, Jr. Residential Re-entry Center located at 67-85 Slater Street, Pawtucket, RI.
R.I. Gen. Laws § 44-3-57 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-57
§ 44-3-57. Deferment of payment of tax for the elderly  Bristol.
Status: in_force

The town council of the town of Bristol is authorized to provide, by ordinance, that the payment of a portion of the property taxes on all family dwellings located therein and owned and occupied by persons who are age sixty-five (65) years or older for at least twenty (20) years, and who meet income thresholds defined by the council, is deferred until the property is disposed of by reason of death of all the owners or by reason of transfer or conveyance; provided, that any taxes so deferred constitute a lien against the real estate.
R.I. Gen. Laws § 44-1-40 — RI Code / Title 44 / Chapter 44-1 / Section 44-1-40
§ 44-1-40. Tax administrator to prepare list of licensed taxpayers  Notice  Public inspection.
Status: in_force

(a) Notwithstanding any other provision of law, the tax administrator may, on a periodic basis:

(1) Prepare and publish for public distribution a list of entities and their active licenses administered under this title.

(2) Prepare and publish for public distribution a list of entities and licenses for the current year, as administered by a city or town under chapter 5 of title 3.

(3) Prepare and publish for public distribution a list of entities and licenses for the upcoming year, as administered by a city or town under chapter 5 of title 3.

(4) Each list may contain the license type, name, and address of each registered entity with a license.

(b) The tax administrator shall not list any taxpayers that do not have an active license.

(c) Any such list prepared by the tax division shall be available to the public for inspection by any person and may be published by the tax administrator on the tax division website.
R.I. Gen. Laws § 44-51-1 — RI Code / Title 44 / Chapter 44-51 / Section 44-51-1
§ 44-51-1. Short title.
Status: in_force

This chapter shall be known as The Nursing Facility Provider Assessment Act.
R.I. Gen. Laws § 44-14-31 — RI Code / Title 44 / Chapter 44-14 / Section 44-14-31
§ 44-14-31. Examination of books and witnesses.
Status: in_force

The tax administrator, for the purpose of ascertaining the correctness of any return or for the purpose of determining the amount of any tax imposed by this chapter, may, by any of the tax administrators officers or employees designated by him or her for that purpose, examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person executing the return, or of any officer or employee of any banking institution, or the attendance of any other person, and may examine him or her, under oath, respecting any matter which the tax administrator deems pertinent or material in determining the liability of any corporation to a tax imposed by this chapter.
R.I. Gen. Laws § 44-1-25 — RI Code / Title 44 / Chapter 44-1 / Section 44-1-25
§ 44-1-25. Priority of state tax actions.
Status: in_force

In any action to recover the amount of any tax assessed by the tax administrator, including interest and penalties, which the tax administrator has commenced in the superior court or which has been appealed to the superior court, the action shall, on the day to which it has been assigned for trial in the superior court by motion or agreement, take precedence for trial over all other cases on the trial calendar of the superior court for the day.
R.I. Gen. Laws § 44-5-76.3 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-76.3
§ 44-5-76.3. Newport  Property tax classification  Procedure for adopting.
Status: in_force

The assessor shall provide to the finance director a list containing the full and fair cash valuation of each property class and with the approval of the city council, annually determine the percentages of the tax levy to be apportioned each class of property and shall annually tax rates sufficient to produce the proportion of the total tax levy.
R.I. Gen. Laws § 44-5-13.12 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-13.12
§ 44-5-13.12. North Kingstown  Assessment and taxation of new real estate construction.
Status: in_force

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

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

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

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

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

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

(g) This section applies only to taxes levied and property assessed in the town of North Kingstown.
R.I. Gen. Laws § 44-13-37 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-37
§ 44-13-37. Temporary relief from the gross earnings tax on electricity and gas.
Status: in_force

(a) As used in this section:

(1) Electric utility customer means an individual or business who purchases electricity from a utility company during any of the months between and including December 2023 through March 2024.

(2) Gas utility customer means an individual or business who or that purchases natural gas from a utility company during any of the months between and including December 2023 through March 2024.

(3) Utility company means any entity that qualifies as a public service company pursuant to § 44-13-2.1 and a corporation for the purposes of § 44-13-4(2) or § 44-13-4(6) and sells electricity to an electric utility customer or sells natural gas to a gas utility customer for any of the months between and including December 2023 through March 2024.

(b)(1) A utility company may be eligible for a rebate payment in the amount of the public service corporation tax due pursuant to § 44-13-4 that would be charged to its electric utility customers or its gas utility customers for the months of December 2023 through March 2024. For the months of December 2023 through March 2024:

(i) A utility company shall pay the public service corporation tax pursuant to, and in accordance with, § 44-13-4;

(ii) A utility company shall not charge any electric utility customer or any gas utility customer the tax due or paid pursuant to § 44-13-4, but shall continue to reflect the amount of the tax due along with an offsetting credit on each bill for each electric utility customer or gas utility customer.

(2) The rebate amount shall be determined by the division of taxation based on the applicable tax paid by a utility company for electricity consumption by its electric utility customers and/or for gas consumption by its gas utility customers between and including the months of December 2023 and March 2024.

(3) The utility company must apply for a rebate on such forms and in such a manner as prescribed by the division of taxation on or before May 31, 2024, and the rebate will be paid by the division of taxation to the utility company.

(4) Rebate payments made under this subsection shall not be subject to offset and shall not be considered gross earnings for the purposes of the public service corporation tax under this chapter.

(5) In no event shall the rebate amount provided for in this section accrue interest for the benefit of any utility company. The utility company shall not charge an electric utility customer or a gas utility customer any fees or charges associated with the amounts qualifying for a rebate in accordance with this section.

(6) In addition to all other penalties provided under Rhode Island state law, any utility company that submits a fraudulent application or fails to otherwise comply with the terms of this section for the December 2023 through March 2024 period shall pay a ten-dollar ($10.00) penalty per registered active account. The utility company shall pay any rebate amount fraudulently received to the division of taxation and credit the electric utility customer or gas utility customer for any amounts fraudulently or improperly claimed by the utility company and paid by the electric utility customer or gas utility customer. The tax administrator shall have the same powers to collect payment under this subsection as under title 44 of the general laws.

(7) If an electric utility customer or a gas utility customer erroneously pays to the utility company the tax due for the December 2023 through March 2024 period, or any portion thereof, the utility company must refund the customer within thirty (30) days of the customer remitting the payment.

(8) If any provision of this section or the application thereof is held invalid, such invalidity shall not affect the provisions of this section which can be given effect without the invalid provisions. Notwithstanding this subsection, all other subsections of this chapter shall remain in full force and effect.
R.I. Gen. Laws § 44-1-35 — RI Code / Title 44 / Chapter 44-1 / Section 44-1-35
§ 44-1-35. Outside collection agencies.
Status: in_force

The tax administrator may retain by written contract collection agencies licensed under Rhode Island law, or licensed under the laws of another state or the District of Columbia, for the purpose of collecting from sources outside the state of Rhode Island taxes, interest and/or penalties assessed by the tax administrator.
R.I. Gen. Laws § 44-18-5 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-5
§ 44-18-5. Use tax defined.
Status: in_force

Use tax means the tax imposed by § 44-18-20.
R.I. Gen. Laws § 44-18-14 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-14
§ 44-18-14. Business defined.
Status: in_force

Business includes any activity engaged in by any person or caused to be engaged in by that person with the object of profit, gain, benefit, or advantage, either direct or indirect; and also includes the furnishing and distributing of electricity, natural gas, artificial gas, steam, refrigeration, and water by this state, any city, town, district, or other political subdivision of this state.
R.I. Gen. Laws § 44-7-14 — RI Code / Title 44 / Chapter 44-7 / Section 44-7-14
§ 44-7-14. Cancellation of taxes  Erroneous, uncollectible, or illegal taxes  Incentive to rehabilitate property  Exeter  equitable cancellation in the town.
Status: in_force

The city or town council of any city or town may cancel in whole or in part, taxes assessed upon personal, mixed, or real property:

(1) When there is a mistake in the assessment of a tax, and the tax assessors have certified to the fact, in writing, to the body authorized by the provisions of this section to cancel taxes, setting forth the nature of the mistake, the valuation of the property, the amount of the tax assessed, and the name of the person to whom the property was taxed.

(2) When a person dies leaving no estate, or removes from the state and owns no property or interest in property within the state, and the tax collector or person acting in the capacity of tax collector certifies, in writing, to the body authorized by the provisions of this section to cancel taxes, as to the facts in the case.

(3) When the council is advised by the city or town solicitor, or the person acting in the capacity of the solicitor, by written opinion that a tax is illegal, and the tax administrator concurs in the opinion.

(4) When the council is acting pursuant to §§ 45-44-1  45-44-13 or a properly enacted city or town ordinance intended to encourage the renovation, rehabilitation, or construction of tax delinquent properties.

(5) Exeter. The town council of the town of Exeter may cancel or forgive, in whole or in part, taxes assessed in the town of Exeter prior to January 1, 1994, when the taxpayer, under oath, proves to the satisfaction of the Exeter town council:

(i) That the subject tax was paid or that the nonpayment of the tax was the direct result of the material error, neglect or omission of the Exeter tax collector;

(ii) That the taxpayer relied in good faith to his or her detriment upon the error, neglect or omission; and

(iii) That a gross inequity would arise if the tax, penalty and any interest accrued on the tax or penalty, were to be charged or collected accordingly.
R.I. Gen. Laws § 44-5-75.1 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-75.1
§ 44-5-75.1. Glocester  Supplemental tax.
Status: in_force

Notwithstanding any other provisions of this chapter, the town of Glocester is authorized to levy a supplemental tax, by voter referendum, that exceeds the current tax cap of four percent (4%) by not more than an additional three percent (3%) for fiscal year 2026, in order to fund school department operations and to avoid loss of critical town services. For purposes of the levy calculation required by § 44-5-2(b), supplemental taxes levied pursuant to this section shall be included in the total amount levied and certified by the town of Glocester for fiscal year 2026.
R.I. Gen. Laws § 44-20-12.4 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-12.4
§ 44-20-12.4. Floor stock tax on cigarettes and stamps.
Status: in_force

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

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

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

(b) Each person engaging in the business of selling cigarettes at retail in this state shall pay a tax or excise to the state for the privilege of engaging in that business during any part of the calendar year 2012. In calendar year 2012, the tax shall be measured by the number of cigarettes held by the person in this state at 12:01 a.m. on July 1, 2012, and is computed at the rate of two (2.0) mills for each cigarette on July 1, 2012.

(c) Each distributor licensed to do business in this state pursuant to this chapter shall pay a tax or excise to the state for the privilege of engaging in business during any part of the calendar year 2012. The tax is measured by the number of stamps, whether affixed or to be affixed to packages of cigarettes, as required by § 44-20-28. In calendar year 2012 the tax is measured by the number of stamps, as defined in § 44-20-1(16), whether affixed or to be affixed, held by the distributor at 12:01 a.m. on July 1, 2012, and is computed at the rate of two (2.0) mills per cigarette in the package to which the stamps are affixed or to be affixed.

(d) Each person subject to the payment of the tax imposed by this section shall, on or before July 10, 2012, file a return with the tax administrator on forms furnished by him or her, under oath or certified under the penalties of perjury, showing the amount of cigarettes or stamps in that persons possession in this state at 12:01 a.m. on July 1, 2012, and the amount of tax due, and shall at the time of filing the return pay the tax to the tax administrator. Failure to obtain forms shall not be an excuse for the failure to make a return containing the information required by the tax administrator.

(e) The tax administrator may promulgate rules and regulations, not inconsistent with law, with regard to the assessment and collection of the tax imposed by this section.
R.I. Gen. Laws § 44-7-23 — RI Code / Title 44 / Chapter 44-7 / Section 44-7-23
§ 44-7-23. Exemption on uninhabited buildings.
Status: in_force

No city or town council may cancel or abate, in whole or in part, taxes assessed upon any real property consisting of an uninhabited, boarded up, or otherwise uninhabitable building unless the property is or will be subject to eminent domain proceedings by the state or local government or an agency of these, and the state or local government or an agency of these participating in the eminent domain proceedings certifies that fact in writing to the city or town council.
R.I. Gen. Laws § 44-3-9.6 — RI Code / Title 44 / Chapter 44-3 / Section 44-3-9.6
§ 44-3-9.6. Richmond  Exemption or stabilization tax on qualified property used for manufacturing or commercial purposes in the town Richmond.
Status: in_force

(a) Except as provided in this section, the town council of the town of Richmond may vote to authorize, for a period not exceeding twenty (20) 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 will inure to the benefit of the town by reason of:

(i) The willingness of the manufacturer 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 concern or property owner to construct new or to replace, reconstruct, convert, expand, retain or remodel existing buildings, facilities, fixtures, machinery, or equipment with modern buildings, facilities, fixtures, machinery, or equipment, resulting in the maintenance of, or an increase in, the manufacturing or commercial property investment by the firm or property owner in the town.

(b) Should the town council make the determination in paragraphs (a)(1)(i) through 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 Richmond on August 6, 2003.

(c) For the purposes of this section, commercial property means any structure or facility used essentially for offices or commercial enterprises.

(d) 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.

(e) 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.

(f) 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 Richmond Planning Board pursuant to Chapter 18 of the Code of Ordinances, as amended.

(g) 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.

(h) 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 § 44-8-11 — RI Code / Title 44 / Chapter 44-8 / Section 44-8-11
§ 44-8-11. Attachment and sale of corporate property.
Status: in_force

The officer charged with the service of the warrant shall levy and collect the sum set forth in the warrant by attachment and seizure of the real and personal estate of the corporation against whom the warrant was issued, and shall sell the estate at public auction, giving thirty (30) days previous notice of the time and place of the sale by posting up two (2) notices in the city or town in which the corporation is located. A deed of the estate made by the officer shall vest in the purchaser all the right, title, and interest, which the corporation had in the estate at the time of the attachment and seizure of the estate.
R.I. Gen. Laws § 44-5-25 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-25
§ 44-5-25. Vessels engaged in foreign commerce  Taxation.
Status: in_force

The registered owners of every ship or vessel engaged in foreign commerce shall, on or before February 1 in each year, make a statement, in writing, to the town treasurer of the town where the ship or vessel is registered, of the net profits earned by the ship or vessel for the year ending on December 31 next preceding, and shall submit to the examination on oath by the treasurer as he or she deems necessary for the verification of the truth of the statement. Interest on the vessels and extraordinary repairs shall not be deducted from the earnings in making up the statement; and the owners shall pay to the town treasurer for the use of the town a tax of one percent (1%) on the net earnings; and in case the owners make the return and pay the tax provided in this section, they are subject to no other taxation on the property. Vessels are deemed to be engaged in foreign commerce in case three-fourths (Â¾) of their earnings in any year have been received in foreign trade.
R.I. Gen. Laws § 44-6-7 — RI Code / Title 44 / Chapter 44-6 / Section 44-6-7
§ 44-6-7. Distress warrant on failure of city or town treasurer to deliver delinquent collectors bond.
Status: in_force

If any city or town treasurer shall neglect or refuse to deliver to the general treasurer any delinquent collectors bond for suit, the general treasurer shall immediately issue a warrant of distress against the city or town treasurer, directed to the sheriff or his or her deputy of the county in which the city or town treasurer resides.
R.I. Gen. Laws § 44-1-13 — RI Code / Title 44 / Chapter 44-1 / Section 44-1-13
§ 44-1-13. Notice to administrator of constitutional or construction questions in court.
Status: in_force

Whenever in any proceeding in court, by appeal or otherwise, the constitutionality or construction of any tax statute or the validity of the assessment of any tax is in question, the court before which the proceeding is pending shall not proceed with the hearing until notice, as the court may direct, has been given to the tax administrator of the pending of the proceeding, so that the tax administrator may appear and be heard with reference to the proceeding.
R.I. Gen. Laws § 44-5-46 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-46
§ 44-5-46. Severability.
Status: in_force

If any clause, sentence, paragraph, or part of this chapter shall for any reason is judged invalid by any court of competent jurisdiction, the judgment shall not affect, impair, or invalidate the remainder of the chapter but shall be confined in its operation to the clause, sentence, paragraph, or part of the chapter directly involved in the controversy in which judgment has been rendered.
R.I. Gen. Laws § 44-5-11.8 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-11.8
§ 44-5-11.8. Tax classification.
Status: repealed

(a) Upon the completion of any comprehensive revaluation or any update, in accordance with § 44-5-11.6, any city or town may adopt a tax classification plan, by ordinance, with the following limitations:

(1) The designated classes of property shall be limited to the classes as defined in subsection (b) of this section.

(2) The effective tax rate applicable to any class, excluding class 4, shall not exceed by fifty percent (50%) the rate applicable to any other class, except in the city of Providence and the town of Glocester and the town of East Greenwich; however, in the year following a revaluation or statistical revaluation or update, the city or town council of any municipality may, by ordinance, adopt tax rates for the property class for all ratable tangible personal property no greater than twice the rate applicable to any other class, provided that the municipality documents to, and receives written approval from, the office of municipal affairs that the rate difference is necessary to ensure that the estimated tax levy on the property class for all ratable tangible personal property is not reduced from the prior year as a result of the revaluation or statistical revaluation.

(3) Any tax rate changes from one year to the next shall be applied such that the same percentage rate change is applicable to all classes, excluding class 4, except in the city of Providence and the town of Glocester and the town of East Greenwich.

(4) Notwithstanding subsections (a)(2) and (a)(3) of this section, the tax rates applicable to wholesale and retail inventory within Class 3 as defined in subsection (b) of this section are governed by § 44-3-29.1.

(5) The tax rates applicable to motor vehicles within Class 4, as defined in subsection (b) of this section, are governed by § 44-34.1-1 [repealed].

(6) 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.

(b) Classes of property.

(1) Class 1: Residential real estate consisting of no more than five (5) dwelling units; land classified as open space; and dwellings on leased land including mobile homes. In the city of Providence, this class may also include residential properties containing partial commercial or business uses and residential real estate of more than five (5) dwelling units.

(i) A homestead exemption provision is also authorized within this class; provided however, that the actual, effective rate applicable to property qualifying for this exemption shall be construed as the standard rate for this class against which the maximum rate applicable to another class shall be determined, except in the town of Glocester and the city of Providence.

(ii) In lieu of a homestead exemption, any city or town may divide this class into non-owner and owner-occupied property and adopt separate tax rates in compliance with the within tax rate restrictions; provided, however, that the owner-occupied rate shall be construed as the standard rate for this class against which the maximum rate applicable to another class shall be determined, except in the town of Glocester and the city of Providence.

(2) Class 2: Commercial and industrial real estate; residential properties containing partial commercial or business uses; and residential real estate of more than five (5) dwelling units. In the city of Providence, properties containing partial commercial or business uses and residential real estate of more than five (5) dwelling units may be included in Class 1.

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

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

(c) The town council of the town of Glocester and the town council of the town of East Greenwich may, by ordinance, provide for, and adopt, a tax rate on various classes as they shall deem appropriate. Provided, that the tax rate for Class 2 shall not be more than two (2) times the tax rate of Class 1 and the tax rate applicable to Class 3 shall not exceed the tax rate of Class 1 by more than two hundred percent (200%). Glocester shall be able to establish homestead exemptions up to fifty percent (50%) of value and the calculation provided in subsection (b)(1)(i) shall not be used in setting the differential tax rates.

(d) Notwithstanding the provisions of subsection (a) of this section, the town council of the town of Middletown may hereafter, by ordinance, adopt a tax classification plan in accordance with the provisions of subsections (a) and (b) of this section, to be applicable to taxes assessed on or after the assessment date of December 31, 2002.

(e) Notwithstanding the provisions of subsection (a) of this section, the town council of the town of Little Compton may hereafter, by ordinance, adopt a tax classification plan in accordance with the provisions of subsections (a) and (b) of this section and the provisions of § 44-5-79, to be applicable to taxes assessed on or after the assessment date of December 31, 2004.

(f) Notwithstanding the provisions of subsection (a) of this section, the town council of the town of Scituate may hereafter, by ordinance, change its tax assessment from fifty percent (50%) of value to one hundred percent (100%) of value on residential and commercial/industrial/mixed-use property, while tangible property is assessed at one hundred percent (100%) of cost, less depreciation; provided, however, the tax rate for Class 3 (tangible) property shall not exceed the tax rate for Class 1 (residential) property by more than two hundred thirteen percent (213%). This provision shall apply whether or not the fiscal year is also a revaluation year.

(g) Notwithstanding the provisions of subsections (a) and (b) of this section, the town council of the town of Coventry may hereafter, by ordinance, adopt a tax classification plan providing that Class 1, as set forth in subsection (b) Classes of Property of this section, may also include residential properties containing commercial or business uses, such ordinance to be applicable to taxes assessed on or after the assessment date of December 31, 2014.

(h) Notwithstanding the provisions of subsection (a) of this section, the town council of the town of East Greenwich may hereafter, by ordinance, adopt a tax classification plan in accordance with the provisions of subsections (a) and (b) of this section, to be applicable to taxes assessed on or after the assessment date of December 31, 2018. Further, the East Greenwich town council may adopt, repeal, or modify that tax classification plan for any tax year thereafter, notwithstanding the provisions of subsection (a) of this section.

(i) Notwithstanding the provisions of subsection (a) of this section, the town council of the town of Middletown may hereafter, by ordinance, adopt a tax classification plan in accordance with the provisions of subsections (a) and (b) of this section, to be applicable to taxes assessed on or after the assessment date of December 31, 2022. If, in lieu of a homestead exemption, the town of Middletown adopts a tax classification plan that divides the class consisting of residential real estate into non-owner and owner-occupied property and adopts separate tax rates in compliance with the tax rate restrictions, the town of Middletown, by ordinance or resolution, shall provide rules and regulations including, but not limited to, those governing the division and definition of non-owner and owner-occupied properties.

(j) Notwithstanding the provisions of subsection (a) of this section, the town council of the town of New Shoreham may hereafter, by ordinance, adopt a tax classification plan in accordance with the provisions of subsections (a) and (b) of this section, to be applicable to taxes assessed on or after the assessment date of December 31, 2023. If, in lieu of a homestead exemption, the town of New Shoreham adopts a tax classification plan which divides the class consisting of residential real estate into non-owner and owner-occupied property and adopts separate tax rates in compliance with the tax rate restrictions, the town of New Shoreham, by ordinance or resolution, shall provide rules and regulations including, but not limited to, those governing the division and definition of non-owner and owner-occupied properties.

(k) Notwithstanding the provisions of subsection (a) of this section, the town council of the town of Bristol may hereafter, by ordinance, adopt a tax classification plan in accordance with the provisions of subsections (a) and (b) of this section, to be applicable to taxes assessed on or after the assessment date of December 31, 2023. Further, the Bristol town council may adopt, repeal, or modify that tax classification plan for any tax year thereafter, notwithstanding the provisions of subsection (a) of this section.

( l ) The city council of the city of Providence may, by ordinance, provide for, and adopt, a tax rate on various classes as they shall deem appropriate. Provided, that the provisions of § 44-5-11.18(4) shall apply.
R.I. Gen. Laws § 44-18-22 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-22
§ 44-18-22. Collection of use tax by retailer.
Status: in_force

Every retailer engaging in business in this state and making sales of 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, for storage, use, or other consumption in this state, not exempted under this chapter shall, at the time of making the sales, or if the storage, use, or other consumption of the tangible personal property, prewritten computer software delivered electronically or by load and leave, vendor-hosted prewritten computer software, or specified digital products, or services as defined in § 44-18-7.3, is not then taxable under this chapter, at the time the storage, use, or other consumption becomes taxable, collect the tax from the purchaser and give to the purchaser a receipt in the manner and form prescribed by the tax administrator.
R.I. Gen. Laws § 44-7-22 — RI Code / Title 44 / Chapter 44-7 / Section 44-7-22
§ 44-7-22. Remedy not exclusive.
Status: in_force

The remedy provided by chapters 7  9 of this title shall be cumulative and shall not exclude or prevent the exercise of any other right, remedy, or process previously allowed by law or by previous enactment of the legislature.
R.I. Gen. Laws § 44-20-51 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-51
§ 44-20-51. Penalty for violations generally.
Status: in_force

(a) Except as otherwise provided in this chapter, any person who or that violates any provision of this chapter shall be fined or imprisoned, or both fined and imprisoned, as follows:

(1) For a first offense in a twenty-four-month (24) period, fined not more than one thousand dollars ($1,000);

(2) For a second or subsequent offense in a twenty-four-month (24) period, fined not more than five thousand dollars ($5,000) or imprisoned for not more than three (3) years, or both fined and imprisoned.

(b) Whoever knowingly violates any provision of this chapter, or of regulations prescribed thereunder, shall, in addition to any other penalty provided in this chapter, for each such offense, be fined not more than five thousand dollars ($5,000) or imprisoned not more than one year, or both.

(c) When determining the amount of a fine sought or imposed under this section, evidence of mitigating factors, including history, severity, and intent, shall be considered.
R.I. Gen. Laws § 44-11-7 — RI Code / Title 44 / Chapter 44-11 / Section 44-11-7
§ 44-11-7. Interest on delinquency payments.
Status: in_force

If any tax imposed by this chapter is not paid when due, a taxpayer shall be required to pay as part of the tax interest on the tax at the annual rate provided by § 44-1-7 from that time.
R.I. Gen. Laws § 44-5-43 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-43
§ 44-5-43. Definitions.
Status: in_force

(a) As used in this chapter, the following terms are defined as follows:

(1) Assessment ratio study means the process of comparing, on a sampling basis, the current market values of properties to their assessed valuations, and of applying statistical procedures to determine assessment levels and to measure the nonuniformity of assessments.

(2) Department means the department of revenue.

(3) Russell index of inequality is that percentage obtained from the relation between the average absolute deviation of assessment ratios and the average ratio of assessment, and formulated as follows:

(b) Average absolute deviation of assessment ratios divided by the average assessment ratio = Russell index of inequality.
R.I. Gen. Laws § 44-20-4.1 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-4.1
§ 44-20-4.1. License availability.
Status: in_force

(a) No license under this chapter may be granted, maintained, or renewed if the applicant, or any combination of persons owning directly or indirectly any interests in the applicant:

(1) Owes five hundred dollars ($500) or more in delinquent taxes;

(2) Is delinquent in any tax filings for one month or more;

(3) Had a license under this chapter revoked by the administrator within the past two (2) years;

(4) Has been convicted of a crime relating to cigarettes and/or other tobacco products and/or any electronic nicotine-delivery system products;

(5) Is a cigarette manufacturer or importer that is neither: (i) A participating manufacturer as defined in subsection II (jj) of the Master Settlement Agreement as defined in § 23-71-2; nor (ii) In full compliance with chapter 20.2 of this title and § 23-71-3;

(6) Has imported, or caused to be imported, into the United States any cigarette and/or other tobacco product and/or electronic nicotine-delivery system products in violation of 19 U.S.C. § 1681a or any other state or federal law; or

(7) Has imported, or caused to be imported into the United States, or manufactured for sale or distribution in the United States any cigarette that does not fully comply with the Federal Cigarette Labeling and Advertising Act (15 U.S.C. § 1331 et seq.).

(b)(1) No person shall apply for a new license or permit (as defined in § 44-19-1) or renewal of a license or permit, and no license or permit shall be issued or renewed for any applicant, or any combination of persons owning directly or indirectly any interests in the applicant, unless all outstanding fines, fees, or other charges relating to any license or permit held by the applicant, or any combination of persons owning directly or indirectly any interests in the applicant, as well as any other tax obligations of the applicant, or any combination of persons owning directly or indirectly any interests in the applicant have been paid.

(2) No license or permit shall be issued relating to a business until all prior licenses or permits relating to that business or to that location have been officially terminated and all fines, fees, or charges relating to the prior license or permit have been paid or otherwise resolved or the administrator has found that the person applying for the new license or permit is not acting as an agent for the prior licensee or permit holder who is subject to any such related fines, fees, or charges that are still due. Evidence of such agency status includes, but is not limited to, a direct familial relationship and/or an employment, contractual, or other formal financial or business relationship with the prior licensee or permit holder.

(3) No person shall apply for a new license or permit pertaining to a specific location in order to evade payment of any fines, fees, or other charges relating to a prior license or permit.

(4) No new license or permit shall be issued for a business at a specific location for which a license or permit already has been issued unless there is a bona fide, good-faith change in ownership of the business at that location.

(5) No license or permit shall be issued, renewed, or maintained for any person, including the owners of the business being licensed or having applied and received a permit, that has been convicted of violating any criminal law relating to tobacco products, the payment of taxes, or fraud or has been ordered to pay civil fines of more than twenty-five thousand dollars ($25,000) for violations of any civil law relating to tobacco products, the payment of taxes, or fraud.
R.I. Gen. Laws § 44-23-29 — RI Code / Title 44 / Chapter 44-23 / Section 44-23-29
§ 44-23-29. Agreement as to amount due when domicile is in question  Adjustment for credits against federal tax.
Status: in_force

In any case in which an election is made as provided in § 44-23-28 and not rejected, the tax administrator may enter into a written agreement with the other taxing officials involved and with the executors, to accept a certain sum in full payment of any death tax, together with interest and penalties, that may be due this state; provided, that the agreement also fixes the amount to be paid the other state or states. If an agreement cannot be reached and the arbitration proceeding specified in § 44-23-30 is commenced, and thereafter an agreement is arrived at, a written agreement may be entered into at any time before the proceeding is concluded notwithstanding the commencement of the proceeding. Upon the filing of the agreement or duplicate of it with the authority which would have jurisdiction to assess the death tax of this state if the decedent died domiciled in this state, an assessment shall be made as provided in the agreement. The assessment, except as hereinafter provided, shall finally and conclusively fix and determine the amount of death tax due this state. In the event that the aggregate amount payable under the agreement to the states involved is less than the maximum credit allowable to the estate against the United States estate tax imposed with respect to the tax, the executor shall also immediately pay to the taxing administrator that percentage of the difference between the aggregate amount and the amount of the credit, which the amount payable to the taxing administrator under the agreement bears to the aggregate amount.
R.I. Gen. Laws § 44-1-23 — RI Code / Title 44 / Chapter 44-1 / Section 44-1-23
§ 44-1-23. Release of tax liens.
Status: in_force

(a) The tax administrator is authorized and empowered to release any lien on a taxpayers property by any law levying a tax to be assessed and collected by the tax administrator, whenever in his or her discretion the release of lien will not impair the states ability to collect the amount of the taxes and interest and penalties constituting the lien. The tax administrator, before giving any release of lien, may accept a tentative return from the taxpayer in the form the tax administrator may require, and accept payment of the tentative taxes, if any, disclosed by the return, plus interest and penalties, and the tax administrator may demand any security that the tax administrator may deem appropriate for the payment of the taxes and interest and penalties constituting the lien.

(b) The acceptance of any tentative return, the payment of any tentative taxes and interest and penalties, or the acceptance of any security, shall not impair the tax administrators right to collect from the taxpayer any unpaid portion of the taxes and interest and penalties nor affect the liability of the taxpayer to pay the taxes and interest and penalties.
R.I. Gen. Laws § 44-40-1 — RI Code / Title 44 / Chapter 44-40 / Section 44-40-1
§ 44-40-1. Short title.
Status: in_force

This chapter may be cited as the Rhode Island Generation-Skipping Transfer Tax Law.
R.I. Gen. Laws § 44-20-41 — RI Code / Title 44 / Chapter 44-20 / Section 44-20-41
§ 44-20-41. Monthly reports of distributors and dealers.
Status: in_force

Every distributor and every dealer who comes into possession of unstamped cigarettes must file with the tax administrator on the tenth (10th) day of each month a report for the preceding calendar month sworn to and executed by the distributor or dealer or his or her authorized agent or representative in which the distributor or dealer furnishes any information that the tax administrator requires concerning cigarettes and tax stamps. These reports shall, when required by the tax administrator, contain any or all of the following information: (1) the amount of unstamped and stamped cigarettes on hand at the beginning of the month; (2) the amount of unstamped and stamped cigarettes purchased or received during the month; (3) the amount of unstamped and stamped cigarettes returned from customers or received from any other sources during the month; (4) the amount of unstamped and stamped cigarettes sold, used, lost, stolen, returned to the factory, or otherwise disposed of during the month; and (5) the amount of unstamped and stamped cigarettes on hand at the end of the month. This information may be required separately by brands, types, sizes, and kinds of cigarettes. If required by the tax administrator, this report must show separately the amount of cigarettes sold or distributed in intrastate commerce and the amount sold or distributed in interstate commerce. If required by the tax administrator, this report must also show the number, types, denominations, and face value of unused stamps on hand at the beginning of the month covered by the report; the number, types, denominations, and face value of stamps purchased and received; the number, types, denominations, and face value of stamps used, lost, stolen, exchanged, returned to the tax administrator, and disposed of; and the number, types, denominations, and face value of stamps on hand at the end of the month covered by the report. This report must also contain any other information, which the administrator prescribes. The administrator shall furnish forms to distributors and dealers required to report under this chapter, but failure to obtain those forms is no excuse for the failure to file a report containing all the information that is required to be reported.
R.I. Gen. Laws § 44-13-2.1 — RI Code / Title 44 / Chapter 44-13 / Section 44-13-2.1
§ 44-13-2.1. Public service companies subject to tax.
Status: in_force

(a) Every public service company defined, foreign or domestic, engaging in any of the same businesses within this state of any corporation enumerated in § 44-13-4, shall annually pay a tax or excise to the state for the privilege of carrying on or being authorized to carry on business within this state during any part of the preceding calendar year. The tax shall be in addition to any tax upon its real estate and tangible personal property locally or otherwise assessed and shall be measured by its gross earnings determined in the same manner as provided for corporations under § 44-13-1(b) for the preceding calendar year or for the portion of the year that the public service company has carried on or was authorized to carry on business within this state, and shall be computed at the rates prescribed in § 44-13-4. All other provisions of this chapter and title as they relate to public service corporations shall apply to public service companies.

(b) For purposes of this chapter, public service company means and includes every joint stock company, association, partnership (limited or general), joint venture, or other entity or individual formed for or engaged in any business which, when engaged in by a corporation, is subject to tax under this chapter.
R.I. Gen. Laws § 44-5-26 — RI Code / Title 44 / Chapter 44-5 / Section 44-5-26
§ 44-5-26. Petition in superior court for relief from assessment.
Status: in_force

(a) Any person aggrieved on any ground whatsoever by any assessment of taxes against him or her in any city or town, or any tenant or group of tenants, of real estate paying rent therefrom, and under obligation to pay more than one-half (Â½) of the taxes thereon, may, on or before November 15 of each year, but not less than ninety (90) days after the first tax payment is due, file an appeal in the local office of tax assessment; provided, if the person to whom a tax on real estate is assessed chooses to file an appeal, the appeal filed by a tenant or group of tenants will be void. For the purposes of this section, the tenant(s) has the burden of proving financial responsibility to pay more than one-half (Â½) of the taxes. The assessor has until December 31 of that year to review appeals, render decisions, and notify taxpayers of the decisions. The taxpayer, if still aggrieved, after the decision by the tax assessor, or in the event that the assessor does not render a decision by December 31, but not less than forty-five (45) days after the appeal was filed, may appeal to the local tax board of review; provided; however, appeals to the local tax board of review are to be filed not more than thirty (30) days after the assessor renders a decision and notifies the taxpayer thereof, or if the assessor does not render a decision by December 31, not later than January 31 of the next year. The local tax board of review shall, within ninety (90) days of the filing of the appeal, hear the appeal and render a decision within forty-five (45) days of the date of the close of the hearing.

(b) Appeals to the local office of tax assessment are to be on an application form which has been approved by the department of revenue in consultation with the Rhode Island League of Cities and Towns. In the event of an appeal to the local tax board of review, the taxpayer or the local office of tax assessment at the request by the taxpayer, shall forward the application form to the local tax board of review within the time period set forth in this section.

(c) Said application must include:

(1) The applicants opinion of value, fair market value, class, and assessed value of said property as of December 31 of the year of the last update or revaluation for real estate and as of December 31 of the tax year for tangible personal property; and

(2) For income-producing residential real estate of six (6) units or more, and commercial, industrial, or mixed-use real estate, fifty percent (50%) or more of which real estate was leased, or was available to be leased, in an arms length transaction during the prior year, a statement of rental income and related expenses, if any, for said real estate. Said statement of income and expenses shall cover the most recent twelve-month (12) period preceding said December 31 date; provided, however, if such a statement of income and expenses is not yet available for said most recent twelve-month (12) period, the statement of income and expenses covering the next most recent twelve-month (12) period preceding said December 1 date shall be provided.

(d) Said application form shall provide that the applicant may file a single appeal for multiple parcels of real estate if such parcels are contiguous and used as an aggregate site.

(e) Said application form shall also notify applicants that any global extension granted pursuant to subsection (h) of this section will be posted on the department of revenue, division of municipal finance website.

(f) Failure to provide such statement of income and expenses shall be grounds for denial of the appeal and such taxpayer shall not have the right to petition for relief in the superior court.

(g) If a person has not filed a required account for tangible personal property, or filed an appeal first with the local office of tax assessment and then the local tax board of review, that person shall not have the benefit of the remedy provided in this section and/or in §§ 44-5-27  44-5-31, unless the tax assessed is illegal in whole or in part; and that persons remedy is limited to a review of the assessment with respect to the illegal tax.

(h) The assessor for any city or town may request and receive from the director of the department of revenue one or more ninety-day (90) global extensions of time (i.e., extensions which include all such appeals pending before the local tax board of review) to the December 31 date referenced in subsection (a) of this section. All such extensions shall be in writing and posted on the department of revenue, division of municipal finance website.

(i) In the event that the local tax board of review does not hear a matter within ninety (90) days of the filing of the appeal or, after the close of the hearing does not render a written decision within forty-five (45) days of the date of the close of the hearing and there is no global extension in effect, the city or town may request and receive from the director of the department of revenue one or more extensions of time to either hear the matter and/or render a decision. The local board of review shall notify the taxpayer in the event the director of the department of revenue grants a city or towns request for an extension to hear the taxpayers appeal and/or render a decision thereon. Nothing herein shall prevent the local tax board of review and the taxpayer from mutually agreeing to an extension of time for the matter to be heard and/or decision rendered.

(j) Any person still aggrieved on any ground whatsoever by an assessment of taxes against him or her in any city or town may file, within thirty (30) days of the tax board of reviews written decision and notice thereof, or in the event that the board has neither held a hearing nor issued a decision within the above referenced time frames and has not sought and received an extension of time from the director of the department of revenue to do so, a petition in a superior court for the county in which the city or town lies for relief from the assessment. The assessor of taxes of the city or town in office at the time the petition is filed shall be named as a respondent in said action.

(k) The petition and accompanying summons/citation shall be served upon the assessors in the manner set forth in rule 4 of the Rhode Island superior court rules of civil procedure governing service of process.

( l ) A plaintiff may amend a petition filed in the superior court seeking relief from a tax assessment so as to include an appeal of the assessment of the same real estate for tax years subsequent to the tax year which is the subject of said petition but prior to the tax year covered by the next revaluation, statistical revaluation or update. Such amendment must be filed on or before November 15 of the tax year for which the relief is being sought. Said taxpayer shall not be required to first file an appeal with either the local tax assessor or local tax board for such tax years prior to amending said petition.

(m) A petitioner may file a single petition for multiple parcels of real estate if those parcels are contiguous and used as an aggregate site.
R.I. Gen. Laws § 44-67-2 — RI Code / Title 44 / Chapter 44-67 / Section 44-67-2
§ 44-67-2. Definitions.
Status: in_force

For purposes of this chapter:

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

(2) Compassion center means a not-for-profit entity registered under § 21-28.6-12 that acquires, possesses, cultivates, manufactures, delivers, transfers, transports, supplies or dispenses marijuana, or related supplies and educational materials, to registered qualifying patients and their registered primary caregivers who have designated it as one of their primary caregivers.

(3) Net patient revenue means the gross amount received on a cash basis by a compassion center net of returns and allowances.

(4) Practitioner means a person who is licensed with authority to prescribe drugs pursuant to chapter 37 of title 5 or a physician licensed with authority to prescribe drugs in Massachusetts or Connecticut.

(5) Primary caregiver means either a natural person who is at least twenty-one (21) years old or a compassion center. Unless the primary caregiver is a compassion center, a natural primary caregiver may assist no more than five (5) qualifying patients with their medical use of marijuana.

(6) Qualifying patient means a person who has been diagnosed by a practitioner as having a debilitating medical condition and is a resident of Rhode Island.

(7) Surcharge means the assessment that is imposed upon net patient revenue pursuant to this chapter.

(8) Any term not defined in this chapter shall have the same meaning as used in chapter 28.6 of title 21.
R.I. Gen. Laws § 44-18-34 — RI Code / Title 44 / Chapter 44-18 / Section 44-18-34
§ 44-18-34. Exemption from use tax of property subject to sales tax.
Status: in_force

The storage, use, or other consumption in this state of property, the gross receipts from the sale of which are required to be included in the measure of the sales tax, is exempted from the use tax.
R.I. Gen. Laws § 44-52-5 — RI Code / Title 44 / Chapter 44-52 / Section 44-52-5
§ 44-52-5. Set-off for delinquent provider assessment. [Contingent repeal  See notes following § 44-52-1.]
Status: in_force

If a provider shall fail to pay a provider assessment within thirty (30) days of its due date, the tax administrator may request any agency of state government making payments to the provider to set off the amount of the delinquency against any payment due the provider from the agency of state government and remit the sum to the tax administrator. Upon receipt of the set-off request from the tax administrator, any agency of state government is authorized and empowered to set off the amount of the delinquency against any payment or amounts due the provider. The amount of set-off shall be credited against the provider assessment due from the provider.