reglab/housing_qa huggingface dataset:
RI Gen L § 44-19-30 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-30 - Information confidential - Types of disclosure authorized.

§ 44-19-30. Information confidential — Types of disclosure authorized.(a) It is unlawful, except in proceedings before a court of competent jurisdiction or to collect the taxes or enforce the penalties provided by chapters 18 and 19 of this title, for the tax administrator or any person having an administrative duty under those chapters to make known in any manner whatever the business affairs, operations, or information obtained by an investigation of records and equipment of any retailer or any other person visited or examined in the discharge of official duty, or the amount or source of income, profits, losses, expenditures, or any particular, stated 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. The tax administrator may authorize examination of his or her records and the returns filed with the administrator by the tax authorities of another state or of the federal government if a reciprocal arrangement exists.(b) Nothing in this section shall be construed to prevent the disclosure or publication of statistical or other information where the identity of individual taxpayers is not made known.(c) The tax administrator may make available to the taxing officials of the various towns and cities of the state, for tax purposes only, any information that the administrator considers proper concerning state residents registering motor vehicles in other states.History of Section.P.L. 1947, ch. 1887, art. 2, § 50; G.L. 1956, § 44-19-30; P.L. 1986, ch. 370, § 1.
RI Gen L § 44-19-30.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-30.1 - Waiver of confidentiality.

§ 44-19-30.1. Waiver of confidentiality.The taxpayer may waive the confidentiality established by § 44-19-30 by notifying the hearing officer at any time, and may limit the waiver at his or her own discretion. The taxpayer is permitted to bring other persons into the hearing without waiving the confidentiality described in § 44-19-30.History of Section.P.L. 1990, ch. 131, § 1.
RI Gen L § 44-19-31 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-31 - Penalty for violations generally.

§ 44-19-31. Penalty for violations generally.Any retailer or other person failing to file a return or report required by this chapter, or filing or causing to be filed, or making or causing to be made, or giving or causing to be given any return, report, certificate, affidavit, representation, information, testimony, or statement required or authorized by this chapter, that is willfully false; or willfully failing to file a bond required by this chapter; or willfully failing to comply with the provisions of this chapter; or failing to file a registration certificate and that data in connection with it as the tax administrator by regulation or otherwise may require; or to display or surrender a permit as required by this chapter; or assigning or transferring the permit; or failing to file a notice of a show or failing to display a permit to operate a show or operating a show without obtaining a permit; or permitting a person to display or sell tangible personal property, services, or food and drink at a show without displaying a permit; or willfully failing to charge separately the tax imposed by this chapter or to state the tax separately on any bill, statement, memorandum, or receipt issued or employed by the person upon which the tax is required to be stated separately as provided in § 44-19-8; or willfully failing to collect the tax from a customer; or willfully failing to remit any tax to the state that was collected from a customer; or who refers or causes reference to be made to this tax in a form or manner other than that required by this chapter; or failing to keep any records required by this chapter, is, in addition to any other penalties in this chapter or elsewhere prescribed, guilty of a felony, punishment for which is a fine of not more than twenty-five thousand dollars ($25,000), or imprisonment for five (5) years, or both.History of Section.P.L. 1947, ch. 1887, art. 2, § 51; G.L. 1956, § 44-19-31; P.L. 1978, ch. 166, § 3; P.L. 1986, ch. 103, § 6; P.L. 2017, ch. 302, art. 8, § 11.
RI Gen L § 44-19-32 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-32 - Deposit in mail as sufficient notice.

§ 44-19-32. Deposit in mail as sufficient notice.In the administration of chapters 18 and 19 of this title, the requirement that the tax administrator give notice by mail is fulfilled by the depositing in any United States post office of the notice, either as ordinary or registered or certified mail, directed to the latest address of the person concerned which has been filed with the tax administrator. It is the responsibility of each person liable for any tax under those chapters to keep the tax administrator informed of his or her correct address.History of Section.P.L. 1947, ch. 1887, art. 2, § 52; impl. am. P.L. 1956, ch. 3717, § 1; G.L. 1956, § 44-19-32.
RI Gen L § 44-19-33 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-33 - Rules and regulations - Forms.

§ 44-19-33. Rules and regulations — Forms.The tax administrator may prescribe rules and regulations, not inconsistent with law, to carry into effect the provisions of chapters 18 and 19 of this title, which rules and regulations, when reasonably designed to carry out the intent and purpose of those chapters, are prima facie evidence of their proper interpretation. Those rules and regulations may from time to time be amended, suspended, or revoked, in whole or in part, by the tax administrator. The tax administrator may prescribe, and may furnish, any forms necessary or proper for the administration of those chapters.History of Section.P.L. 1947, ch. 1887, art. 2, § 53; G.L. 1956, § 44-19-33.
RI Gen L § 44-19-34 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-34 - Service of process - Director of business regulation as agent of nonresident seller.

§ 44-19-34. Service of process — Director of business regulation as agent of nonresident seller.Any person not a resident of this state who engages in business in this state, as defined in § 44-18-23, shall, as a condition precedent to engaging in business in this state, and by engaging in business in this state, consent that any process issued in the enforcement of the provisions of chapters 18 and 19 of this title may be served upon the director of the department of business regulation as agent of that person. The process may be served by leaving a copy of the process in the hands of the director of the department of business regulation or in the director's office with someone in charge of the office. The service is sufficient service upon the person; provided, that notice of the service and a copy of the process, at least fifteen (15) days before the return day of the process, is sent by registered or certified mail, postage prepaid, by the tax administrator or the administrator's attorney of record, to the person's last known address, and the sender's registered or certified mail receipt of sending and the tax administrator's or the administrator's attorney's affidavit of compliance are appended to the process and entered with the declaration. Service of process in the manner provided for in this section, under the circumstances specified in this section, is of the same force and validity as if served upon the taxpayer personally within this state. Nothing in this section limits or affects the right to serve process upon a person not a resident of this state within this state in any other manner now or hereafter permitted by law.History of Section.P.L. 1962, ch. 64, § 1; P.L. 1966, ch. 131, § 2.
RI Gen L § 44-19-35 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-35 - Tax collection as property held in trust for the state.

§ 44-19-35. Tax collection as property held in trust for the state.All taxes collected by any retailer from purchasers in accordance with the provisions of chapter 18 of this title, and all taxes collected by any retailer from purchasers under color of those provisions, constitutes a trust fund for the state until paid to the tax administrator. That trust is enforceable against:(1) The retailer;(2) Any officer, agent, servant, or employee of any corporate retailer responsible for either the collection or payment, or both, of the tax;(3) Any person receiving any part of the fund without consideration, or knowing that the retailer or any officer, agent, servant, or employee of any corporate retailer is committing a breach of trust; and(4) (i) Their estates, heirs, and representatives; provided, that a purchaser to whom a refund has been properly made, or any person who receives payment of a lawful obligation of the retailer from that fund, is presumed to have received that amount in good faith and without any knowledge of the breach of trust.(ii) The word "purchaser" includes a person who has paid rental charges on living quarters in any hotel, rooming house, or tourist camp.History of Section.P.L. 1962, ch. 92, § 1; P.L. 1967, ch. 179, art. 2, § 12.
RI Gen L § 44-19-36 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-36 - Notice to segregate trust funds.

§ 44-19-36. Notice to segregate trust funds.If the tax administrator believes that the payment to the state of the trust fund established under § 44-19-35 will be jeopardized by delay, neglect, or misappropriation, the administrator shall notify the retailer that the trust fund shall be segregated, and kept separate and apart from all other funds and assets of the retailer and shall not be commingled with any other funds or assets. The notice shall be given by either hand delivery or by registered mail, return receipt requested. Within four (4) days after the sending of the notice, all of the taxes which thereafter either become collectible or are collected shall be deposited daily in any financial institution in the state as defined in title 19 and those taxes designated as a special fund in trust for the state and payable to the state by the retailer as trustee of that fund.History of Section.P.L. 1962, ch. 92, § 1.
RI Gen L § 44-19-37 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-37 - Penalty for misappropriation.

§ 44-19-37. Penalty for misappropriation.Any retailer and any officer, agent, servant, or employee of any corporate retailer responsible for either the collection or payment of the tax, who appropriates or converts the tax collected to his or her own use or to any use other than the payment of the tax to the extent that the money required to be collected is not available for payment on the due date as prescribed in this chapter, shall upon conviction for each offense be fined not more than ten thousand dollars ($10,000), or be imprisoned for one year, or by both fine and imprisonment, both fine and imprisonment to be in addition to any other penalty provided by this chapter.History of Section.P.L. 1962, ch. 92, § 1; P.L. 1988, ch. 268, § 1; P.L. 1988, ch. 504, § 1.
RI Gen L § 44-19-38 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-38 - Remedy not exclusive.

§ 44-19-38. Remedy not exclusive.The provisions of §§ 44-19-35, 44-19-36, and 44-19-37 are not exclusive, and are in addition to all other remedies, which the tax administrator may employ in the enforcement and collection of taxes.History of Section.P.L. 1962, ch. 92, § 1.
RI Gen L § 44-19-39 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-39 - Exclusion of certain small sales.

§ 44-19-39. Exclusion of certain small sales.(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.History of Section.P.L. 1966, ch. 263, § 1.
RI Gen L § 44-19-40 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-40 - Disposition of revenue.

§ 44-19-40. Disposition of revenue.(a) Notwithstanding any other provisions of law to the contrary, all monies received by the tax administrator under the provisions of chapters 18 and 19 of this title will be paid over to the general treasurer; provided, that for the fiscal year commencing July 1, 2000, and until such time that the trustee for the bonds of the Rhode Island Depositors Economic Protection Corporation notifies the Corporation that all bonds and fees are paid in full or deemed to be paid in full, six-tenths of one percent (0.6%) within the existing sales and use tax rates established in §§ 44-18-18 and 44-18-20, exclusive of any receipts resulting from any expansion of the coverage of the sales and use taxes through legislation enacted subsequent to February 1, 1993, is appropriated to the Rhode Island Depositors Economic Protection Corporation special revenue fund within the Rhode Island Depositors Economic Protection Corporation established pursuant to § 42-116-31 for the purposes specified in chapter 116 of title 42. In clarification of the intent of the legislature, six-tenths of one percent (0.6%) within the existing sales and use tax rates established in chapter 18 of this title exclusive of any receipts resulting from any expansion of the coverage of the sales and use taxes through legislation enacted subsequent to February 1, 1993, will be dedicated to the special revenue fund created by § 42-116-31 subject to the making of an annual appropriation by the general assembly of those sales and use tax receipts. Provided, that the net taxes received and/or refunded through and including July 31, 2000, are deemed to be for the periods ending prior to July 1, 2000, and net taxes received and/or refunded on or after August 1, 2000, are deemed to be for periods ending on July 1, 2000, and thereafter. The state controller shall establish an escrow account within the general fund to be known as the "depositor's protection account."(b) The state controller is authorized and directed to draw his or her orders upon the general treasurer for the transfer of the sum or the portion of the sum from the depositor's protection account to the special revenue fund. These transfers will be made at the end of each calendar month.History of Section.P.L. 1991, ch. 44, art. 36, § 1; P.L. 1992, ch. 133, art. 50, § 1; P.L. 1993, ch. 138, art. 4, § 1; P.L. 1994, ch. 70, art. 4, § 1; P.L. 1995, ch. 370, art. 3, § 1; P.L. 1996, ch. 100, art. 3, § 1; P.L. 1997, ch. 30, art. 3, § 1; P.L. 1998, ch. 31, art. 2, § 1; P.L. 1999, ch. 31, art. 3, § 1; P.L. 2000, ch. 55, art. 3, § 3.
RI Gen L § 44-19-43 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-43 - Managed audit program.

§ 44-19-43. Managed audit program.(a) The tax administrator may, in a written agreement with a taxpayer, authorize a taxpayer to conduct a managed audit pursuant to this section. The agreement shall specify the period to be audited and the procedure to be followed, and shall be signed by an authorized representative of the tax administrator and the taxpayer.(b) For purposes of this section, the term "managed audit" means a review and analysis of invoices, checks, accounting records, or other documents or information to determine the correct amount of tax. A managed audit may include, but is not required to include, the following categories of liability under this Chapter, including tax on:(i) Sales of one or more types of taxable items.(ii) Purchases of assets.(iii) Purchases of expense items.(iv) Purchases under a direct payment permit.(v) Any other category specified in an agreement authorized by this section. It shall be in the tax administrator's sole discretion as to which categories of liability shall be included in any managed audit.(c) The decision to authorize a managed audit rests solely with the tax administrator. In determining whether to authorize a managed audit, the tax administrator may consider, in addition to other facts the tax administrator may consider relevant, any of the following:(i) The taxpayer's history of tax compliance.(ii) The amount of time and resources the taxpayer has available to dedicate to the managed audit.(iii) The extent and availability of the taxpayer's records.(iv) The taxpayer's ability to pay any expected liability.(d) The tax administrator may examine records and perform reviews that (s)he determines are necessary before the managed audit is finalized to verify the results of the managed audit. Unless the managed audit or information reviewed by the tax administrator discloses fraud or willful evasion of the tax, the tax administrator may not assess a penalty and may waive all or a part of the interest that would otherwise accrue on any amount identified as due in a managed audit. This subsection (d) does not apply to any amount collected by the taxpayer that was a tax or represented to be a tax that was not remitted to the state.History of Section.P.L. 2015, ch. 141, art. 11, § 9.
RI Gen L § 44-20-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-2 - Importer, distributor, and dealer licenses required - Licenses required.

§ 44-20-2. Importer, distributor, and dealer licenses required — Licenses required.Each person engaging in the business of selling cigarette and/or any tobacco products in this state, including any 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 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.History of Section.P.L. 1939, ch. 663, § 2; P.L. 1951, ch. 2867, § 1; P.L. 1952, ch. 3007, § 1; G.L. 1956, § 44-20-2; P.L. 1968, ch. 263, art. 8, § 2; P.L. 1978, ch. 167, § 3; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2012, ch. 241, art. 21, § 6.
RI Gen L § 44-20-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-3 - Penalties for unlicensed business.

§ 44-20-3. Penalties for unlicensed business.Any distributor or dealer who sells, offers for sale, or possesses with intent to sell, cigarettes and/or any other tobacco products without a license as provided in § 44-20-2, shall be guilty of a misdemeanor, and shall be fined not more than ten thousand dollars ($10,000) for each offense, or be imprisoned for a term not to exceed one (1) year, or be punished by both a fine and imprisonment.History of Section.P.L. 1939, ch. 663, § 2; P.L. 1951, ch. 2867, § 1; P.L. 1952, ch. 3007, § 1; G.L. 1956, § 44-20-3; P.L. 1968, ch. 263, art. 8, § 2; P.L. 1978, ch. 167, § 3; P.L. 1996, ch. 321, § 3; P.L. 2012, ch. 241, art. 21, § 6; P.L. 2017, ch. 302, art. 8, § 15.
RI Gen L § 44-20-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-20 - Cigarette and Other Tobacco Products Tax|Section 44-20-4 - Application for license - Display.

§ 44-20-4. Application for license — Display.All licenses are issued by the tax administrator upon approval of application, stating, on forms prescribed by the tax administrator, the information he or she may require for the proper administration of this chapter. Each application for an importer's, or distributor's license shall be accompanied by a fee of one thousand dollars ($1,000); provided, that for a distributor who does not affix stamps, the fee shall be one hundred dollars ($100); each application for a dealer's license shall be accompanied by a fee of twenty-five dollars ($25.00). Each issued license shall be prominently displayed on the premises within this state, if any, covered by the license. In the instance of an application for a distributor's license, the administrator shall require, in addition to other information as may be deemed necessary, the filing of affidavits from three (3) cigarette manufacturers with national distribution stating that the manufacturer will supply the distributor if the applicant is granted a license.History of Section.P.L. 1939, ch. 663, § 2; P.L. 1951, ch. 2867, § 1; P.L. 1952, ch. 3007, § 1; G.L. 1956, § 44-20-4; P.L. 1960, ch. 74, § 23; P.L. 1991, ch. 6, art. 27, § 1; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3.