reglab/housing_qa huggingface dataset:
RI Gen L § 44-9-43 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-9 - Tax Sales|Section 44-9-43 - Refund of purchase price when title based on collector's sale, treasurer's assignment, or sale without foreclosure adjudged invalid.

§ 44-9-43. Refund of purchase price when title based on collector's sale, treasurer's assignment, or sale without foreclosure adjudged invalid.(a) If, as the result of a petition, the title based on a collector's sale, treasurer's assignment, or sale without foreclosure is determined to be invalid by the superior court because of errors or irregularities in the tax proceedings upon which it was based, the clerk, upon request, shall issue a certificate to that effect. The treasurer of the city or town where the land affected by the title is situated, upon receipt of a deed from the petitioner conveying all of the interest that he or she may have under it, together with the certificate, shall refund to the holder the amount paid, therefor plus statutory interest at the rate of one percent (1%) per month from the date of payment until the date of refund, notwithstanding the provisions of § 45-15-5. The taxing authority may recover any interest paid to a tax sale purchaser under this section from the delinquent assessed owner of the property as if the tax sale of the property had not been held.(b) If, prior to the filing of a petition, the title based on a collector's sale, treasurer's assignment, or sale without foreclosure is determined to be invalid by mutual agreement of the municipality and tax title holder, because of errors or irregularities in the tax proceedings upon which it was based, the treasurer of the city or town where the land affected by the title is situated, upon receipt of a deed from the tax title holder conveying all of the interest that they may have under it, shall refund to the holder the amount paid therefor plus statutory interest at the rate of one percent (1%) per month from the date of payment until the date of refund, notwithstanding the provisions of § 45-15-5. The taxing authority may recover any interest paid to a tax sale purchaser under this section from the delinquent assessed owner of the property as if the tax sale of the property had not been held. Nothing in this subsection shall abrogate the authority of a municipality's tax collector to redeem from a tax sale purchaser, in accordance with § 44-9-21, before an action to foreclose the right of redemption under § 44-9-25 has been filed, any property sold at tax sale where the collector determines administrative error has occurred.History of Section.G.L. 1938, ch 32, § 57; P.L. 1946, ch. 1800, § 1; P.L. 1953, ch. 3192, § 2; G.L. 1956, § 44-9-43; P.L. 2003, ch. 262, § 1; P.L. 2006, ch. 534, § 4; P.L. 2006, ch. 537, § 4; P.L. 2018, ch. 351, § 1.
RI Gen L § 44-9-44 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-9 - Tax Sales|Section 44-9-44 - Recording of notices in proceeding to establish title.

§ 44-9-44. Recording of notices in proceeding to establish title.Notice of filing the petition and notice of the final disposition of the petition shall be recorded in the proper registry of deeds.History of Section.G.L. 1938, ch. 32, § 57; P.L. 1946, ch. 1800, § 1; P.L. 1953, ch. 3192, § 2; G.L. 1956, § 44-9-44.
RI Gen L § 44-9-45 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-9 - Tax Sales|Section 44-9-45 - Jurisdiction of proceedings to establish title - Practice and procedure.

§ 44-9-45. Jurisdiction of proceedings to establish title — Practice and procedure.The superior court shall have jurisdiction of petitions under §§ 44-9-40 — 44-9-44 and, except as provided in this chapter, practice and procedure under these sections shall conform as nearly as possible to the superior court practice, rules, regulations, and procedure.History of Section.G.L. 1938, ch. 32, § 57; P.L. 1946, ch. 1800, § 1; P.L. 1953, ch. 3192, § 2; G.L. 1956, § 44-9-45.
RI Gen L § 44-9-47 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-9 - Tax Sales|Section 44-9-47 - Definitions.

§ 44-9-47. Definitions.As used in §§ 44-9-47 — 44-9-53, unless the context requires otherwise:(1) "Goods" means goods as defined in § 6A-9-102(a)(44).(2) "Lien" means the lien to secure the payment of personal property taxes described in § 44-9-48.(3) "Municipality" means any town or city of the state.(4) "Proceeds" means proceeds as defined in § 6A-9-102(a)(64).(5) "Purchase money security interest" means purchase money security interest as defined in § 6A-9-103.(6) "Secured party" means a municipality.(7) "Tax collector" means the person receiving the tax list of a municipality and the warrant to collect the tax list.(8) "Taxpayer" means a person with respect to whom personal property taxes have been levied by a municipality.History of Section.P.L. 1989, ch. 281, § 1; P.L. 2005, ch. 410, § 30.
RI Gen L § 44-9-48 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-9 - Tax Sales|Section 44-9-48 - Lien - Perfection - Priority.

§ 44-9-48. Lien — Perfection — Priority.If any personal property tax, other than a tax on a motor vehicle, due any municipality is not paid within the time limited by law following the assessment date for the tax, then the municipality shall have a lien, upon perfection, upon the goods situated in this state and owned by the taxpayer upon the date of perfection, or upon the goods thereafter acquired by the taxpayer. The lien shall attach and become perfected at the time when a notice of lien is filed pursuant to the filing provisions of part 5 of chapter 9 of title 6A, except that the signature of the taxpayer against whose property the lien is claimed shall not be required on the notice of lien. Except as provided in this chapter, upon perfection, the lien shall have priority over all subsequently perfected liens and security interests. The lien shall not attach to or be applicable to proceeds nor shall the municipality filing the notice of lien have the status of a lien creditor, as defined in § 6A-9-102(a)(52).History of Section.P.L. 1989, ch. 281, § 1; P.L. 2005, ch. 410, § 30.
RI Gen L § 44-9-49 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-9 - Tax Sales|Section 44-9-49 - Notice of lien - Taxpayer.

§ 44-9-49. Notice of lien — Taxpayer.Prior to the lien being filed with the secretary of state, the taxpayer shall be notified by certified mail, return receipt requested, that a lien will be filed against all goods situated in the state if the outstanding tax is not paid within seven (7) business days of receipt of this notice.History of Section.P.L. 1989, ch. 281, § 1.
RI Gen L § 44-9-50 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-9 - Tax Sales|Section 44-9-50 - Notice of lien - Secretary of state.

§ 44-9-50. Notice of lien — Secretary of state.(a) The notice of lien, in the form prescribed in this section, will be filed in the office of the secretary of state.(b) The notice of lien will be in writing and will:(1) Give the names of the taxpayer and the municipality party;(2) Be signed by the tax collector of the municipality (whose signature may be a facsimile signature);(3) Give the mailing addresses of the municipality party and the taxpayer;(4) Contain a statement indicating the types, or describing the items, of collateral;(5) State the amount of taxes and interest accrued (through a date specified in the notice of lien) claimed to be due to the municipality; and(6) State the tax year or years for which the taxes were assessed.(c) A notice of lien in the form of the financing statement prescribed by part 4 of chapter 9 of title 6A, which is adapted to comply with the requirements of subsection (b), will be sufficient for the purposes of the filing required by this section.History of Section.P.L. 1989, ch. 281, § 1.
RI Gen L § 44-9-51 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-9 - Tax Sales|Section 44-9-51 - Notice to taxpayer - After lien has been perfected.

§ 44-9-51. Notice to taxpayer — After lien has been perfected.After the lien has been filed with the secretary of state, the taxpayer shall be notified by certified mail, return receipt requested, that a lien has been perfected and the taxpayer has seven (7) business days from receipt of the certified letter to pay any outstanding taxes or request a hearing with the city or town tax collector or designee.History of Section.P.L. 1989, ch. 281, § 1.
RI Gen L § 44-9-52 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-9 - Tax Sales|Section 44-9-52 - Effective period of lien - Limitation period.

§ 44-9-52. Effective period of lien — Limitation period.The lien shall be effective for a period of five (5) years from the date of filing of the notice of lien unless discharged as provided in § 44-9-55. A notice of lien shall not be effective if filed more than two (2) years from the date of assessment for the taxes claimed to be due.History of Section.P.L. 1989, ch. 281, § 1.
RI Gen L § 44-9-53 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-9 - Tax Sales|Section 44-9-53 - Rights and remedies of municipality and taxpayer.

§ 44-9-53. Rights and remedies of municipality and taxpayer.A municipality which has filed a notice of tax lien and the taxpayer against whom the lien has been filed shall have the rights and remedies of a secured party and debtor, respectively, as provided for in chapter 9 of title 6A, except that the municipality shall not have the right to propose to retain any property in satisfaction of the obligation as provided in § 6A-9-620. In a proceeding to enforce the lien, the municipality shall observe the procedures applicable to a secured party under part 6 of chapter 9 of title 6A.History of Section.P.L. 1989, ch. 281, § 1; P.L. 2005, ch. 410, § 30.
RI Gen L § 44-9-54 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-9 - Tax Sales|Section 44-9-54 - Validity of liens.

§ 44-9-54. Validity of liens.Even though notice of a lien has been filed by a municipality, the lien is not valid:(1) With respect to tangible personal property purchased at retail, as against a purchaser in the ordinary course of the seller's trade or business, unless at the time of the purchase the purchaser intends the purchase to, or knows the purchase will, hinder, evade, or defeat the collection of any tax under part 6 of chapter 9 of title 6A.(2) With respect to a purchase money security interest, if the purchase money security interest would be prior to a conflicting security interest in the same collateral under § 6A-9-324.History of Section.P.L. 1989, ch. 281, § 1; P.L. 1999, ch. 354, § 29; P.L. 2005, ch. 410, § 30.
RI Gen L § 44-9-55 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-9 - Tax Sales|Section 44-9-55 - Discharge.

§ 44-9-55. Discharge.If any lien created under §§ 44-9-47 — 44-9-55 is discharged, then a certificate of discharge shall promptly be filed by the tax collector of the municipality which originally filed the notice of lien, or by the tax collector's successor, in the office of the secretary of state in the same manner as termination statements are filed under § 6A-9-513. The municipal officer who has filed the notice of lien shall file a notice of discharge of the lien in the manner provided in this section if: (1) the taxes for which the lien has been filed are fully paid together with all interest due on the taxes; or (2) a cash bond or surety company bond is furnished to the municipality conditioned upon the payment of the amount of the taxes together with interest due on the taxes, for which the notice of lien has been filed, within the effective period of the lien; or (3) a final judgment is rendered in favor of the taxpayer or others claiming an interest in the property subject to the lien determining that the tax is not owed, or that the lien is not valid. If the judgment determines that the tax is partially owed, then the officer who filed the notice of lien or his or her successor shall within ten (10) days of the rendition of the final judgment of the court file an amended tax lien for the actual amount of tax found to be due by the court, which amended lien shall be effective as to the revised amount of the lien as of the date of the filing of the original notice of tax lien, and the officer or his or her successor at the time of the filing of the amended tax lien shall also file a discharge of the original tax lien.History of Section.P.L. 1989, ch. 281, § 1; P.L. 2005, ch. 410, § 30.
RI Gen L § 44-9-56 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-9 - Tax Sales|Section 44-9-56 - Filing fees.

§ 44-9-56. Filing fees.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.History of Section.P.L. 1989, ch. 281, § 1.
RI Gen L § 44-10-1 - 44-10-25 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-10 - Unincorporated Business Tax|Section 44-10-1 - 44-10-25 - Repealed.

§ 44-10-1 — 44-10-25. Repealed.History of Section.P.L. 1942, ch. 1212, art. 9, §§ 1 to 9; P.L. 1942, ch. 1212, art. 9, §§ 11, 12; P.L. 1953, ch. 3217, § 2; P.L. 1943, ch. 1339, § 1; P.L. 1944, ch. 1506, § 1; P.L. 1947, ch. 1887, art. 5, § 1; P.L. 1948, ch. 2096, § 1; P.L. 1953, ch. 3217, § 1; P.L. 1954, ch. 3335, § 1; G.L. 1956, §§ 44-10-1 to 44-10-25; R.P.L. 1957, ch. 86, § 1; P.L. 1958, ch. 147, § 1; P.L. 1959, ch. 158, § 1; P.L. 1960, ch. 74, § 21; P.L. 1960, ch. 207, § 1; P.L. 1964, ch. 200, §§ 1 to 4; P.L. 1966, ch. 113, § 1; P.L. 1966, ch. 262, § 2; P.L. 1970, ch. 60, §§ 2, 5); Repealed by P.L. 1971, ch. 8, art. 2, § 1.
RI Gen L § 44-11-2.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-11 - Business Corporation Tax|Section 44-11-2.1 - Surtax.

§ 44-11-2.1. Surtax.Each corporation whose taxable year ends on or after March 31, 1991 and before January 1, 1994 shall annually pay to the state a surtax of 11% on the amount of the tax computed under § 44-11-2. The surtax shall be added to the amount of the tax computed under § 44-11-2 in computing the total tax due by the corporation for the taxable year or years under this chapter. The estimated tax provisions of chapter 26 of this title shall apply to the surtax.History of Section.P.L. 1991, ch. 6, art. 28, § 1; P.L. 1992, ch. 133, art. 40, § 1; P.L. 1993, ch. 138, art. 59, § 1.
RI Gen L § 44-11-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-11 - Business Corporation Tax|Section 44-11-3 - Filing of returns - Due date.

§ 44-11-3. Filing of returns — Due date.(a) For tax years beginning before January 1, 2016, a return, in the form and containing the information that the tax administrator may prescribe, shall be filed with the tax administrator by the taxpayer:(1) In case the taxable year of the taxpayer is the calendar year, on or before March 15 in the year following the close of the taxable year; and(2) In case the taxable year of the taxpayer is a fiscal year, on or before the fifteenth (15th) day of the third (3rd) month following the close of the fiscal year.(b) For tax years beginning after December 31, 2015, a return, in the form and containing the information as the tax administrator may prescribe, shall be filed with the tax administrator by the taxpayer taxed as an S corporation and shall be filed on or before the date a federal tax return is due to be filed, without regard to extension.(c) For tax years beginning after December 31, 2015, a return, in the form and containing the information that the tax administrator may prescribe, shall be filed with the tax administrator by the taxpayer taxed as a C corporation and shall be filed on or before the date a federal return is due to be filed, without regard to extension.(d) Notwithstanding the provisions of subsections (a) and (c), a C corporation with a tax year ending June 30 shall, in accordance with federal tax filing requirements, not change its filing date until mandated by federal law which is currently due to be effective close of fiscal year ending June 30, 2026.History of Section.G.L. 1938, ch. 37, § 3; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-3; P.L. 1968, ch. 263, art. 5, § 2.1; P.L. 2016, ch. 142, art. 13, § 10.
RI Gen L § 44-11-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-11 - Business Corporation Tax|Section 44-11-4 - Returns of affiliated groups of corporations.

§ 44-11-4. Returns of affiliated groups of corporations.For tax years beginning before January 1, 2015, an affiliated group of corporations may file a consolidated return for the taxable year in lieu of separate returns; provided, that all the corporations which constitute the affiliated group at any time during the period for which the return is made and which are subject to taxation under this chapter shall consent to the making of the consolidated return. The tax administrator may prescribe rules and regulations as he or she may deem necessary in order that the tax liability of any affiliated group of corporations making a consolidated return and of each corporation in the group, liable to taxation under this chapter, both during and after the period of affiliation, may be determined, computed, assessed, collected, and adjusted in a manner as clearly to reflect the net income and the corporate excess and to prevent avoidance of tax liability.History of Section.G.L. 1938, ch. 37, § 3; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-4; P.L. 2014, ch. 145, art. 12, § 15.
RI Gen L § 44-11-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-11 - Business Corporation Tax|Section 44-11-5 - Extension of time for filing of returns.

§ 44-11-5. Extension of time for filing of returns.The tax administrator may grant reasonable extensions of time for filing returns under rules and regulations as he or she shall prescribe.History of Section.G.L. 1938, ch. 37, § 3; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-5.
RI Gen L § 44-11-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-11 - Business Corporation Tax|Section 44-11-6 - Determination and payment of tax due - Hearings and redeterminations.

§ 44-11-6. Determination and payment of tax due — Hearings and redeterminations.(a) At the time of the filing of the return, the taxpayer shall pay to the tax administrator the amount of the tax as computed by it on the basis of its net income under § 44-11-2(a) or other provision as applicable. As soon as possible after the filing of the return, the tax administrator shall determine the correct tax payable under this chapter by the taxpayer, and if the tax determined shall exceed the amount which the taxpayer has paid at the time of filing its return, the tax administrator shall mail to the taxpayer a notice of the additional tax due indicating the basis on which the tax was determined.(b) If any taxpayer is not satisfied with the amount of tax determined, the tax administrator, upon being notified, in writing, within thirty (30) days from the date of the mailing of the notice, shall fix an early date at his or her office when the taxpayer can be heard to show cause why the tax should be changed, and after which the tax administrator may redetermine the amount of that tax.(c) If it shall appear subsequent to the mailing of any notice that the amount of the tax was erroneously stated, the tax administrator shall mail a corrected notice and fix a day when the taxpayer can be heard.(d) The additional tax required to be paid by any taxpayer shall be due and payable within thirty (30) days after the mailing of the notice or corrected notice by the tax administrator.History of Section.G.L. 1938, ch. 37, § 3; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-6; P.L. 1975, ch. 188, art. 1, § 1; P.L. 1988, ch. 12, § 1; P.L. 1993, ch. 459, § 1.
RI Gen L § 44-11-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-11 - Business Corporation Tax|Section 44-11-7 - Interest on delinquency payments.

§ 44-11-7. Interest on delinquency payments.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.History of Section.G.L. 1938, ch. 37, § 3; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-7; P.L. 1962, ch. 30, § 1; P.L. 1974, ch. 77, § 1; P.L. 1992, ch. 388, § 1.
RI Gen L § 44-11-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-11 - Business Corporation Tax|Section 44-11-8 - Lien on real estate.

§ 44-11-8. Lien on real estate.The amount of any tax, penalty, and interest charge imposed upon any corporation under the provisions of this chapter shall, until collected, constitute a lien upon the corporation's real estate located in this state, and this lien shall take precedence over any other lien or encumbrance on the real estate.History of Section.G.L. 1938, ch. 37, § 3; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-8.
RI Gen L § 44-11-9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-11 - Business Corporation Tax|Section 44-11-9 - Records, statements, and rules and regulations.

§ 44-11-9. Records, statements, and rules and regulations.Each taxpayer shall keep records, render statements, make returns, and comply with rules and regulations, not inconsistent with law, as the tax administrator may from time to time prescribe to carry into effect the provisions of this chapter.History of Section.G.L. 1938, ch. 37, § 4; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-9.
RI Gen L § 44-11-10 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-11 - Business Corporation Tax|Section 44-11-10 - Returns and statements required to show whether corporation liable.

§ 44-11-10. Returns and statements required to show whether corporation liable.The tax administrator may, whenever in his or her judgment if it is necessary, require any corporation, association, or organization, by notice served upon it, to make a return, render statements, or keep records as the tax administrator deems sufficient to show whether or not the corporation, association, or organization is liable for any tax under this chapter.History of Section.G.L. 1938, ch. 37, § 4; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-10.
RI Gen L § 44-11-11.2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-11 - Business Corporation Tax|Section 44-11-11.2 - Definition of "treatment facility".

§ 44-11-11.2. Definition of "treatment facility".For the purpose of § 44-11-11.1(a) and (h), "treatment facility" also means any tangible personal property exempt from taxation under § 44-3-3(26).History of Section.P.L. 1985, ch. 363, § 3.