reglab/housing_qa huggingface dataset:
RI Gen L § 44-52-13 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-52 - Outpatient Health Care Facility Provider Assessment|Section 44-52-13 - Release of provider assessment information. [Contingent repeal - See notes following § 44-52-1.]

§ 44-52-13. Release of provider assessment information. [Contingent repeal — See notes following § 44-52-1.]Notwithstanding any other provisions of the general laws, the tax administrator shall not be prohibited from providing information to the director of the department of human services or his or her designee, with respect to the provider assessment imposed by this chapter; provided, that the director of human services and his or her agents and employees may use or disclose that information only for purposes directly connected with the administration of the duties and programs of the department of human services.History of Section.P.L. 1992, ch. 133, art. 76, § 1.
RI Gen L § 44-52-14 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-52 - Outpatient Health Care Facility Provider Assessment|Section 44-52-14 - Severability. [Contingent repeal - See notes following § 44-52-1.]

§ 44-52-14. Severability. [Contingent repeal — See notes following § 44-52-1.]If any provision of this chapter or the application of this chapter to any person or circumstances is held invalid, that invalidity shall not affect other provisions or applications of the chapter which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are declared to be severable.History of Section.P.L. 1992, ch. 133, art. 76, § 1.
RI Gen L § 44-53-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-53 - Levy and Distraint|Section 44-53-1 - Levy upon property.

§ 44-53-1. Levy upon property.If any person liable to pay any tax or surcharge that is required to be remitted to the tax division pursuant to § 39-21.1-14 neglects or refuses to pay the tax within ten (10) days after demand, it shall be lawful for the tax administrator to collect the tax, and any further sum that is sufficient to cover the expenses of the levy, by levy upon all property and rights to property belonging to the person or on which there is a lien provided in this title or for the payment of the tax. If the tax administrator makes a finding that the collection of the tax is in jeopardy, notice and demand for immediate payment of the tax may be made by the tax administrator and, upon failure or refusal to pay the tax, collection of the tax by levy shall be lawful without regard to the ten (10) day period provided in this section.History of Section.P.L. 1993, ch. 138, art. 68, § 1; P.L. 2007, ch. 73, art. 4, § 4.
RI Gen L § 44-53-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-53 - Levy and Distraint|Section 44-53-2 - "Levy" defined.

§ 44-53-2. "Levy" defined."Levy", as used in this chapter, includes the power of distraint and seizure by any means. A levy shall extend only to property possessed and obligations existing at the time. In any case in which the tax administrator may levy upon property or rights to property, the tax administrator may seize and sell the property or rights to property, whether real or personal, tangible or intangible.History of Section.P.L. 1993, ch. 138, art. 68, § 1.
RI Gen L § 44-53-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-53 - Levy and Distraint|Section 44-53-3 - Successive seizures.

§ 44-53-3. Successive seizures.Whenever any property or right to property upon which levy has been made by virtue of § 44-53-1 is not sufficient to satisfy the claim of the state for which levy is made, the tax administrator may, after this, and as often as may be necessary, proceed to levy in like manner upon any other property liable to levy of the person against whom the claim exists, until the amount due from the person, together with all expenses, is fully paid.History of Section.P.L. 1993, ch. 138, art. 68, § 1.
RI Gen L § 44-53-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-53 - Levy and Distraint|Section 44-53-4 - Notice before levy.

§ 44-53-4. Notice before levy.(a) Levy may be made under § 44-53-1 upon the salary or wages or other property of any person with respect to any unpaid tax after the tax administrator has notified the person, in writing, of his or her intention to make the levy. The notice shall be given thirty (30) days prior to the levy and shall be given:(1) in person, or(2) left at the dwelling or usual place of business of the person, or(3) sent by certified or registered mail to the person's last known address no less than thirty (30) days before the day of the levy.(b) This section shall not apply to a levy if the tax administrator has made a finding under the last sentence of § 44-53-1 that the collection of tax is in jeopardy.History of Section.P.L. 1993, ch. 138, art. 68, § 1.
RI Gen L § 44-53-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-53 - Levy and Distraint|Section 44-53-5 - Continuing levy on salary and wages.

§ 44-53-5. Continuing levy on salary and wages.The effect of a levy on salary or wages payable to or received by a taxpayer shall be continuous from the date the levy is first made until the liability out of which the levy arose is satisfied or becomes unenforceable by reason of lapse of time. The effect of a levy on any other property or rights to property shall remain in effect for six months (6) from the date the levy is first made or until the liability out of which the levy arose is satisfied or becomes unenforceable by reason of lapse of time. With respect to a levy described in this section, the tax administrator shall promptly release the levy when the liability out of which the levy arose is satisfied or becomes unenforceable by reason of lapse of time, and shall promptly notify the person upon whom the levy was made that the levy has been released.History of Section.P.L. 1993, ch. 138, art. 68, § 1.
RI Gen L § 44-53-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-53 - Levy and Distraint|Section 44-53-6 - Surrender of property.

§ 44-53-6. Surrender of property.(a) Any person in possession of, or obligated with respect to, property or rights to property subject to levy upon which a levy has been made shall, upon demand of the tax administrator, surrender the property or rights, or discharge the obligation, to the tax administrator, except that part of the property or rights as is, at the time of the demand, subject to an attachment or execution under any judicial process.(b) Any person who fails or refuses to surrender any property or rights to property, subject to levy, upon demand by the tax administrator, shall be liable in their own person and estate to the state in a sum equal to the value of the property or rights not so surrendered, but not exceeding the amount of taxes for the collection of which the levy has been made, together with costs and interests on the sum at the rate prescribed in § 44-1-7 from the date of the levy. Any amount, other than costs, recovered under this subsection shall be credited against the tax liability for the collection of which the levy was made.(c) In addition to the personal liability imposed by subsection (b) of this section, if any person required to surrender property or rights to property fails or refuses to surrender the property or rights to property without a reasonable cause, the person shall be liable for penalty equal to fifty percent (50%) of the amount recoverable under subsection (b) of this section. No part of the penalty shall be credited against the tax liability for the collection of which the levy was made.(d) Any financial institution chartered under state or federal law, including, but not limited to, trust companies, savings banks, savings and loan associations, national banks and credit unions, shall surrender any deposits, including any interest in the financial institution that would otherwise be required to be surrendered under this subsection only after twenty-one (21) days after service of levy.(e) Any person in possession of, or obligated with respect to property or rights to property subject to levy upon which a levy has been made, who, upon demand by the tax administrator, surrenders the property or rights to property or discharges the obligation, to the tax administrator, or who pays a liability under subsection (b) of this section shall be discharged from any obligation or liability to the delinquent taxpayer with respect to the property or rights to property arising from the surrender or payment. In the case of a levy which is satisfied, the person shall also be discharged from any obligation or liability to any beneficiary arising from the surrender payment.History of Section.P.L. 1993, ch. 138, art. 68, § 1.
RI Gen L § 44-53-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-53 - Levy and Distraint|Section 44-53-7 - Records on property subject to levy.

§ 44-53-7. Records on property subject to levy.If a levy has been made or is about to be made on any property, or right to property, any person having custody or control of any books or records, containing evidence or statements relating to the property, or right to property subject to levy, shall, upon demand of the tax administrator, exhibit the books or records to the tax administrator.History of Section.P.L. 1993, ch. 138, art. 68, § 1.
RI Gen L § 44-53-10 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-53 - Levy and Distraint|Section 44-53-10 - Appraised value of seized property.

§ 44-53-10. Appraised value of seized property.(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.History of Section.P.L. 1993, ch. 138, art. 68, § 1.
RI Gen L § 44-53-11 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-53 - Levy and Distraint|Section 44-53-11 - Redemption of levied property.

§ 44-53-11. Redemption of levied property.(a) Any person whose property has been levied upon shall have the right to pay the amount due, together with the expense of the proceeding, if any, to the tax administrator at any time prior to the sale of the property, and upon that payment the tax administrator shall restore the property to the owner, and all further proceedings in connection with the levy of the property shall cease from the time of that payment.(b) (1) The owners of any real property sold as provided in § 44-53-9, their heirs, executors, or administrators, or any person having any interest in the property, or a lien on the property, or any person in their behalf, shall be permitted to redeem the property sold, or any particular tract of the property, at any time within one hundred and eighty (180) days after the sale of the property.(2) The property or tract of property shall be permitted to be redeemed upon payment to the purchaser, or in case the purchaser cannot be found in the county in which the property to be redeemed is situated, then to the tax administrator for the use of the purchaser, the purchaser's heirs, or assigns, the amount paid by the purchaser and interest at the rate provided in § 44-1-7.(c) When any lands sold are redeemed as provided in this section, the tax administrator shall cause entry of the fact to be made upon record mentioned in § 44-53-14 and the entry shall be evidence of that redemption.History of Section.P.L. 1993, ch. 138, art. 68, § 1.
RI Gen L § 44-53-12 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-53 - Levy and Distraint|Section 44-53-12 - Certificate of sale.

§ 44-53-12. Certificate of sale.(a) In the case of property sold as provided in § 44-53-9, the tax administrator shall give the purchaser a certificate of sale upon payment in full of the purchase price. In the case of real property, the certificate must state the real property purchased, for whose taxes it was sold, the name of the purchaser and the price paid.(b) In the case of any real property sold as provided in § 44-53-9 and not redeemed in the manner and within the time provided in § 44-53-11, the tax administrator shall execute to the purchaser of the real property at the sale, upon the purchaser's surrender of the certificate of sale, a deed of the real property purchased reciting the facts stated in the certificate.(c) If real property is declared purchased by the state at a sale pursuant to § 44-53-9, the tax administrator shall at the proper time execute a deed for the property, and without delay cause the deed to be recorded in the proper registry of deeds.History of Section.P.L. 1993, ch. 138, art. 68, § 1.
RI Gen L § 44-53-13 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-53 - Levy and Distraint|Section 44-53-13 - Ramifications of certificate of sale.

§ 44-53-13. Ramifications of certificate of sale.(a) In all cases of sale of property pursuant to § 44-53-9, other than real property, the certificate of sale:(1) Shall be prima facie evidence of the right of the tax administrator to make the sale and conclusive evidence of the regularity of the proceedings of making the sale;(2) Shall transfer to the purchaser all right, title, and interest of the party delinquent in and to the property sold;(3) If the property consists of stocks, shall be notice, when received, to any corporation, company, or association of the transfer, and shall be authority to any corporation, company, or association to record the transfer on its books and records, in the same manner as if the stocks were transferred or assigned by the party holding the stocks, in lieu of any original or prior certificate, which shall be void, whether cancelled or not;(4) If the subject of sale is securities or other evidences of debt, shall be a good and valid receipt to the person holding them, against any person holding or claiming to hold possession of the securities or other evidences of debt; and(5) If the property consists of a motor vehicle, shall be notice, when received, to the division of motor vehicles of the state, or to any public official charged with the registration of title to motor vehicles in any other state, of the transfer and shall be authority to the administrator or to the public official to record the transfer on their books and records in the same manner as if the certificate of title to the motor vehicle were transferred or assigned by the party holding it, in lieu of any original or prior certificate, which shall be void whether canceled or not.(b) In the case of the sale of real property pursuant to § 44-53-9, the deed of sale given pursuant to § 44-53-12 shall be prima facie evidence of the facts stated in the deed; and if the proceedings of the tax administrator as stated have been substantially in accordance with the provisions of law, the deed shall be considered and operate as a conveyance of all the right, title, and interest the party delinquent had in and to the real property sold at the time the lien of the state attached to the property.(c) A certificate of sale of personal property given or a deed to real property executed pursuant to § 44-53-12 shall discharge the property from all liens, encumbrances, and title over which the lien of the state with respect to which the levy was made had priority.History of Section.P.L. 1993, ch. 138, art. 68, § 1.
RI Gen L § 44-53-14 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-53 - Levy and Distraint|Section 44-53-14 - Records of sales and redemption.

§ 44-53-14. Records of sales and redemption.The tax administrator shall keep a record of all sales of real property under § 44-53-9 and of all redemptions of that property. The record shall state the tax for which any sale was made, the dates of seizure and sale, the name of the party assessed and all proceedings in making the sale, the amount of expenses, the names of the purchasers, and the date of the deed. A copy of the record, or any part of the record, certified by the tax administrator shall be evidence in any court of the truth of the facts stated in the record.History of Section.P.L. 1993, ch. 138, art. 68, § 1.
RI Gen L § 44-53-15 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-53 - Levy and Distraint|Section 44-53-15 - Determination of expenses of levy and sale.

§ 44-53-15. Determination of expenses of levy and sale.The tax administrator shall determine the expenses to be allowed in all cases of levy and sale.History of Section.P.L. 1993, ch. 138, art. 68, § 1.
RI Gen L § 44-53-16 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-53 - Levy and Distraint|Section 44-53-16 - Disposition of money from sale of property.

§ 44-53-16. Disposition of money from sale of property.Any money realized by proceedings under this chapter shall be applied as follows:(1) First, against the expenses of the proceedings.(2) The amount, if any, remaining after payment of the expenses shall be applied against the liability in respect of which the levy was made or the sale was conducted.(3) Any surplus proceeds remaining after this shall, upon application and satisfactory proof in support, be credited or refunded by the tax administrator to the person or persons legally entitled.History of Section.P.L. 1993, ch. 138, art. 68, § 1.
RI Gen L § 44-53-17 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-53 - Levy and Distraint|Section 44-53-17 - Release of levy.

§ 44-53-17. Release of levy.(a) It shall be lawful for the tax administrator, under regulations prescribed by the tax administrator, to release the levy upon all or part of the property or rights to property levied upon where it is determined that the action facilitates the collection of the liability, but the release shall not operate to prevent any subsequent levy.(b) (1) If the tax administrator determines that property has been wrongfully levied upon, it shall be lawful for the tax administrator to return:(i) The specific property levied upon;(ii) An amount of money equal to the amount of money levied upon; or(iii) An amount of money equal to the amount of money received by the state from a sale of the property.(2) Property may be returned at any time. An amount equal to the amount of money levied upon or received from the sale may be returned at any time before the expiration of nine (9) months from the date of the levy. For the purposes of paragraph (1)(iii) of this subsection, if property is declared purchased by the state at a sale pursuant to § 44-53-9 relating to the manner and conditions of sale, the state shall be treated as having received an amount of money equal to the minimum price determined pursuant to that section or, if larger, the amount received by the state from the resale of the property. For the purposes of paragraphs (1)(ii) and (1)(iii) of this subsection, the tax administrator shall certify the amount of money to the state treasurer, who shall pay it immediately without specific appropriation from the proceeds of the tax to which the money was originally credited.History of Section.P.L. 1993, ch. 138, art. 68, § 1.
RI Gen L § 44-54-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-54 - Disabled Access Credit For Small Businesses|Section 44-54-1 - Tax credit.

§ 44-54-1. Tax credit.(a) A small business taxpayer that pays for or incurs expenses to provide access to persons with disabilities shall be allowed a credit, to be computed against the tax imposed by chapters 11 and 13 of this title. The expenses must be paid or incurred to enable the small business to comply with federal or state laws protecting the rights of persons with disabilities. The credit is equal to ten percent (10%) of the total amount expended in the state of Rhode Island during the taxable year but in no event shall exceed the sum of one thousand dollars ($1,000) for:(1) Removing architectural, communication, physical, or transportation barriers;(2) Providing qualified interpreters or other effective methods of delivering aurally delivered materials to persons with hearing impairments;(3) Providing readers, tapes or other effective means of making visually delivered materials available to persons with visual impairments;(4) Providing job coaches or other effective methods of supporting workers with severe impairments in competitive employment;(5) Providing specialized transportation services to employees or customers with mobility impairments;(6) Buying or modifying equipment for persons with disabilities; and(7) Providing similar services, modifications, material or equipment for persons with disabilities;(b) As used in this chapter, the following words have the following meanings:(1) "Small business" is one that for the preceding year had thirty (30) or fewer full-time employees, or had one million dollars ($1,000,000) or less in gross receipts.(2) "Full-time employee" is one employed at least thirty (30) hours a week for twenty (20) or more calendar weeks in the preceding year.(3) "Federal or state laws protecting the rights of persons with disabilities" includes but is not limited to the: Americans with Disabilities Act of 1990, 42 U.S.C. § 12101 et. seq.; Title V of the Rehabilitation Act of 1973, 29 U.S.C. § 794; Declaration of Certain Constitutional Rights and Principles — Discrimination, R.I. Const. art. 1, § 2; Civil Rights of People with Disabilities, chapter 87 of title 42; Open Meeting Handicapped Accessibility for persons with disabilities, § 42-46-13; Access for persons with disabilities, § 37-8-15; and AIDS Discrimination Prohibited, § 23-6.3-11.(4) "Amount expended" means the actual sum of money spent.History of Section.P.L. 1997, ch. 112, § 1; P.L. 1999, ch. 83, § 127; P.L. 1999, ch. 130, § 127; P.L. 2010, ch. 239, § 22.
RI Gen L § 44-55-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-55 - Tax Incentives for Employers|Section 44-55-1 - Short title.

§ 44-55-1. Short title.This chapter shall be known as "The Tax Incentives for Employers Act".History of Section.P.L. 1997, ch. 362, § 1.
RI Gen L § 44-55-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-55 - Tax Incentives for Employers|Section 44-55-2 - Tax incentives.

§ 44-55-2. Tax incentives.There are established tax incentives, which shall be computed in accordance with § 44-55-4.1, for businesses which employ and retain in the state of Rhode Island employees who have been previously unemployed for a period of at least twenty-six (26) consecutive calendar weeks and who have been domiciled residents of the state of Rhode Island for at least fifty-two (52) consecutive calendar weeks.History of Section.P.L. 1997, ch. 362, § 1.