reglab/housing_qa huggingface dataset:
RI Gen L § 44-13-17 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-17 - Interest on delinquent payments.

§ 44-13-17. Interest on delinquent payments.If any tax imposed by this chapter is not paid when due, the corporation 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.P.L. 1942, ch. 1212, art. 6, § 7; G.L. 1956, § 44-13-17; P.L. 1985, ch. 181, art. 62, § 1; P.L. 1992, ch. 388, § 3.
RI Gen L § 44-13-18 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-18 - Lien on real estate.

§ 44-13-18. 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 the lien shall take precedence over any other lien or encumbrance on the real estate.History of Section.P.L. 1942, ch. 1212, art. 6, § 7; G.L. 1956, § 44-13-18; P.L. 1985, ch. 181, art. 62, § 1.
RI Gen L § 44-13-19 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-19 - Supplemental returns.

§ 44-13-19. Supplemental returns.Any corporation which shall fail to include in its return any items of gross earnings or any other information required by this chapter or by prescribed regulations, shall make a supplemental return disclosing these facts. Upon the filing of a supplemental return, the tax administrator shall examine the return and shall determine any additional tax that may be due and shall notify the corporation of the additional tax.History of Section.P.L. 1942, ch. 1212, art. 6, § 8; G.L. 1956, § 44-13-19; P.L. 1985, ch. 181, art. 62, § 1.
RI Gen L § 44-13-20 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-20 - Power to summon witnesses.

§ 44-13-20. Power to summon witnesses.The tax administrator may summon any corporation, or officer, agent, or employee of the corporation, or any other person to appear before the tax administrator and produce records and documents at a time and place named in the summons and to give testimony and to answer interrogatories, under oath, respecting any matter which the tax administrator deems pertinent or material to the administration of this chapter.History of Section.P.L. 1942, ch. 1212, art. 6, § 9; G.L. 1956, § 44-13-20; P.L. 1985, ch. 181, art. 62, § 1.
RI Gen L § 44-13-21 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-21 - Service of summons.

§ 44-13-21. Service of summons.The summons may be sent by registered or certified mail to the corporation or any officer, agent, or employee of the corporation, or to any other person, or may be left by any authorized agent of the tax administrator with the corporation, or with any officer, agent, or employee of the corporation, or any other person, or left at his or her last and usual place of abode. When the summons requires the production of records or documents, it shall be sufficient if the records and documents are described with reasonable certainty.History of Section.P.L. 1942, ch. 1212, art. 6, § 9; impl. am. P.L. 1956, ch. 3717, § 1; G.L. 1956, § 44-13-21; P.L. 1985, ch. 181, art. 62, § 1.
RI Gen L § 44-13-22 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-22 - Enforcement of summons.

§ 44-13-22. Enforcement of summons.Whenever any person or corporation summoned under the provisions of §§ 44-13-20 and 44-13-21 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 corporation as for a 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 corporation. 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.History of Section.P.L. 1942, ch. 1212, art. 6, § 9; G.L. 1956, § 44-13-22; P.L. 1976, ch. 140, § 23; P.L. 1985, ch. 181, art. 62, § 1.
RI Gen L § 44-13-23 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-23 - Determination of tax without return.

§ 44-13-23. Determination of tax without return.If any corporation fails to file a return at the time prescribed by law, the tax administrator shall proceed to determine the tax from any information he or she can obtain.History of Section.P.L. 1942, ch. 1212, art. 6, § 10; G.L. 1956, § 44-13-23; P.L. 1985, ch. 181, art. 62, § 1.
RI Gen L § 44-13-24 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-24 - Pecuniary penalty for failure to file return.

§ 44-13-24. Pecuniary penalty for failure to file return.In case of any failure to file a return within the time prescribed by law, there shall be added to the tax five percent (5%) if the failure is for not more than thirty (30) days with an additional five percent (5%) for each additional thirty (30) days or fraction of the days during which the failure continues, not exceeding twenty-five percent (25%) in the aggregate, except that when a return is filed after the time prescribed by law and it is shown that the failure to file the return at the prescribed time was due to reasonable cause and not due to willfull neglect, no addition to the tax shall be made.History of Section.P.L. 1942, ch. 1212, art. 6, § 10; G.L. 1956, § 44-13-24.
RI Gen L § 44-13-25 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-25 - Pecuniary penalty for false return.

§ 44-13-25. Pecuniary penalty for false return.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.History of Section.P.L. 1942, ch. 1212, art. 6, § 10; G.L. 1956, § 44-13-25.
RI Gen L § 44-13-26 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-26 - Collection of pecuniary penalties.

§ 44-13-26. Collection of pecuniary penalties.The amount added to any tax under §§ 44-13-24 and 44-13-25 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 added shall be collected in the same manner as the tax.History of Section.P.L. 1942, ch. 1212, art. 6, § 10; G.L. 1956, § 44-13-26.
RI Gen L § 44-13-27 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-27 - Examination of records and witnesses.

§ 44-13-27. Examination of records and witnesses.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 his or her 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 corporation 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.History of Section.P.L. 1942, ch. 1212, art. 6, § 11; G.L. 1956, § 44-13-27; P.L. 1985, ch. 181, art. 62, § 1.
RI Gen L § 44-13-28 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-28 - Penalty for violations by corporation.

§ 44-13-28. Penalty for violations by corporation.Whenever any corporation delivers or discloses or causes to be delivered or disclosed to the tax administrator any false or fraudulent return, account, or statement, with intent to defeat or evade any tax imposed under this chapter, or being duly summoned to appear to testify or to appear and produce books as required under this chapter, neglects to appear or to produce books, the corporation shall be fined not exceeding ten thousand dollars ($10,000).History of Section.P.L. 1942, ch. 1212, art. 6, § 12; G.L. 1956, § 44-13-28; P.L. 1985, ch. 181, art. 62, § 1; P.L. 1986, ch. 103, § 3.
RI Gen L § 44-13-29 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-29 - Penalty for violations by individuals.

§ 44-13-29. Penalty for violations by individuals.Whenever any person delivers or discloses or causes to be delivered or disclosed to the tax administrator any false or fraudulent return, account, or statement, with intent to defeat or evade any tax imposed under this chapter, or being summoned to appear to testify or to appear and produce books as required under this chapter, neglects to appear or to produce books, the person shall be fined not exceeding ten thousand dollars ($10,000), or be imprisoned not exceeding one year or both.History of Section.P.L. 1942, ch. 1212, art. 6, § 12; G.L. 1956, § 44-13-29; P.L. 1986, ch. 103, § 3.
RI Gen L § 44-13-30 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-30 - Penalty for failure to file return or statement.

§ 44-13-30. Penalty for failure to file return or statement.If any return or statement, including a supplemental return, required to be made under the provisions of this chapter is not made within the time fixed or extended, the corporation or any officer or agent of the corporation neglecting or refusing to make the return or statement shall be fined not exceeding ten thousand dollars ($10,000).History of Section.P.L. 1942, ch. 1212, art. 6, § 12; G.L. 1956, § 44-13-30; P.L. 1986, ch. 103, § 3.
RI Gen L § 44-13-31 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-31 - Hearing on application by corporation.

§ 44-13-31. Hearing on application by corporation.Any corporation aggrieved by the action of the tax administrator in determining the amount of any tax or penalty imposed under the provisions of this chapter may apply to the tax administrator, in writing, within thirty (30) days after the notice of the action is mailed to it, for a hearing relative to the tax or penalty. The tax administrator shall fix a time and place for the hearing and shall notify the applicant. Upon the hearing the tax administrator shall correct manifest errors, if any, disclosed at the hearing and assess and collect the tax lawfully due together with any penalty or interest.History of Section.P.L. 1942, ch. 1212, art. 6, § 13; G.L. 1956, § 44-13-31; P.L. 1962, ch. 100, § 1; P.L. 1985, ch. 181, art. 62, § 1; P.L. 1993, ch. 459, § 3.
RI Gen L § 44-13-32 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-32 - Appeals.

§ 44-13-32. Appeals.Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth (6th) division district court pursuant to chapter 8 of title 8. The 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. If the court, after appeal, holds that the taxpayer is entitled to a refund, the taxpayer shall also be paid interest on the amount at the rate provided in § 44-1-7.1.History of Section.P.L. 1942, ch. 1212, art. 6, § 14; G.L. 1956, § 44-13-32; P.L. 1976, ch. 140, § 23; P.L. 1982, ch. 338, §§ 3, 9; P.L. 1984, ch. 183, § 4.
RI Gen L § 44-13-33 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-33 - Collection by writ of execution.

§ 44-13-33. Collection by writ of execution.If any tax or penalty imposed by this chapter shall not be paid within thirty (30) days after the tax or penalty shall become due and payable, the tax administrator, in addition to any other powers provided by law, may petition the sixth (6th) division of the district court for a writ of execution, setting forth the nonpayment of the tax or penalty. The court shall appoint a time for a hearing and shall cause a reasonable notice of the hearing to be given to the adverse party, and at the time and place of the return of the notice shall proceed summarily to hear the parties. If upon the hearing it shall appear that the tax or penalty is unpaid, the court shall issue an execution for the collection of the tax or penalty, which shall run to the sheriffs, or their deputies, of the several counties of this state, and in which the officer making service of the execution shall be commanded to levy upon the property of the corporation as may be taken on execution. The officer charged with the service of the execution shall serve the execution as commanded, and shall sell the property seized as property is sold when taken on execution in actions at law, or the court shall take other action as it may deem proper to enforce the payment of the tax by the appointment of a receiver of the property of the corporation, or otherwise. A party aggrieved by a final order of the court may seek review of the order in the supreme court by writ of certiorari in accordance with the procedures contained in § 42-35-16.History of Section.P.L. 1942, ch. 1212, art. 6, § 16; G.L. 1956, § 44-13-33; P.L. 1976, ch. 140, § 23; P.L. 1985, ch. 181, art. 62, § 1.
RI Gen L § 44-13-34 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-34 - Severability.

§ 44-13-34. Severability.The provisions of this chapter are declared to be severable. In case any part, section, or provision of this chapter is held void by any court of competent jurisdiction, the remaining parts, sections, and provisions of the chapter shall not be impaired or affected.History of Section.P.L. 1989, ch. 130, § 1.
RI Gen L § 44-13-35 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-35 - Gross earnings exempt from the public service corporation tax.

§ 44-13-35. Gross earnings exempt from the public service corporation tax.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.History of Section.P.L. 1994, ch. 70, art. 14, § 1; P.L. 1997, ch. 357, § 8.
RI Gen L § 44-13-36 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13 - Public Service Corporation Tax|Section 44-13-36 - Public service corporation tax included in utility rates.

§ 44-13-36. Public service corporation tax included in utility rates.Every corporation whose principal business is manufacturing, selling, distributing and/or transmitting electricity or heating gas shall directly reflect in its rates charged for the electricity or gas used in the manufacturing process, as defined in § 44-18-30(7), the actual public service corporation tax rates in effect for those sales of electricity and gas.History of Section.P.L. 1994, ch. 70, art. 14, § 1; P.L. 1997, ch. 357, § 8.
RI Gen L § 44-13.1-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13.1 - Taxation of Railroad Corporations|Section 44-13.1-1 - Repealed.

§ 44-13.1-1. Repealed.History of Section.P.L. 1985, ch. 470, § 1; P.L. 1987, ch. 261, § 1; Repealed by § 44-13.1-7, effective July 1, 1989.
RI Gen L § 44-13.1-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13.1 - Taxation of Railroad Corporations|Section 44-13.1-2 - Assessment of amounts of tax and payments to cities and towns and fire districts.

§ 44-13.1-2. Assessment of amounts of tax and payments to cities and towns and fire districts.(a) Cities and towns and fire districts shall assess the property described in § 44-13.1-1(b) [repealed] and shall apply a tax rate to the assessed value in a manner consistent with property subject to taxation under the provisions of §§ 44-5-1 — 44-5-22.(b) The amount of the tax on the property computed shall be submitted on or before October 1, 1985, and each year thereafter to the state budget offices.(c) The state budget offices shall include the amount of the tax in the state budget for the next fiscal year, and the General Assembly shall annually appropriate to the several cities and towns and fire districts any sum that may be necessary to carry out the purposes of this section.(d) Distribution of the appropriations and receipts as referenced in § 44-13.1-3 shall be made by the state on or before July 31 of 1986 and each year thereafter and the payments may be counted as a receivable by any city or town or fire district for a fiscal year ending the preceding June 30.(e) The state of Rhode Island acting through the department of revenue shall have the right in accordance with § 44-5-26 to seek relief from any assessment.History of Section.P.L. 1985, ch. 470, § 1; P.L. 1986, ch. 287, art. 18, § 1; P.L. 1987, ch. 205, § 1; P.L. 1987, ch. 261, § 1; P.L. 2008, ch. 98, § 40; P.L. 2008, ch. 145, § 40.
RI Gen L § 44-13.1-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13.1 - Taxation of Railroad Corporations|Section 44-13.1-3 - Payment in lieu of taxes.

§ 44-13.1-3. Payment in lieu of taxes.(a) Within thirty (30) days after the end of the state's fiscal year ending June 30, 1986 and within thirty (30) days after the end of each fiscal year thereafter, each corporation operating a railroad and carrying on business for profit in this state shall make a payment to the state in lieu of the taxes from which the corporation is exempted under § 44-13.1-1 [repealed]. The payment shall be in an amount equal to the sum of:(i) The property taxes which would otherwise have been payable, without penalty or interest, by the corporation to municipalities and fire districts within the state during the fiscal year; and(ii) All taxes otherwise payable to the state and based on the corporations' income during the fiscal year, provided, that the payments provided for in this section shall be reduced by the following percentages:(A) Payment due within thirty (30) days after the end of the fiscal year ending June 30, 1986: twenty-five percent (25%).(B) Payment due within thirty (30) days after the end of the fiscal year ending June 30, 1987: fifty percent (50%).(C) Payment due within thirty (30) days after the end of the fiscal year ending June 30, 1988: seventy-five percent (75%).(D) Payment due within thirty (30) days after the end of the fiscal year ending June 30, 1989: one hundred percent (100%).(b) From the payments received from the corporations pursuant to the provisions of subsection (a) (i), an account in the general fund is created, the proceeds of which are restricted to the distribution of funds to the several cities and towns and fire districts as outlined in § 44-13.1-2.History of Section.P.L. 1985, ch. 470, § 1; P.L. 1986, ch. 287, art. 18, § 1; P.L. 1987, ch. 205, § 1; P.L. 1987, ch. 261, § 1.
RI Gen L § 44-13.1-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13.1 - Taxation of Railroad Corporations|Section 44-13.1-4 - Restriction on abandonments.

§ 44-13.1-4. Restriction on abandonments.No railroad corporation shall be eligible to the tax exemption provided for in § 44-13.1-1 [repealed] if it shall abandon rail freight service during the period July 1, 1985 to June 30, 1989, and eligibility for the exemption shall only be granted upon the receipt by the tax administrator of a certificate from a railroad corporation that no abandonment shall occur during the period specified in this section.History of Section.P.L. 1985, ch. 470, § 1.
RI Gen L § 44-13.1-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13.1 - Taxation of Railroad Corporations|Section 44-13.1-5 - Repeal of inconsistent acts.

§ 44-13.1-5. Repeal of inconsistent acts.All acts or parts of acts inconsistent with this chapter are repealed.History of Section.P.L. 1985, ch. 470, § 1.
RI Gen L § 44-13.1-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13.1 - Taxation of Railroad Corporations|Section 44-13.1-6 - Repealed.

§ 44-13.1-6. Repealed.History of Section.P.L. 1985, ch. 470, § 1; P.L. 1986, ch. 123, § 1; P.L. 1987, ch. 208, § 1; Repealed by § 44-13.1-7, effective July 1, 1989.
RI Gen L § 44-13.1-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-13.1 - Taxation of Railroad Corporations|Section 44-13.1-7 - Repeal of exemption and study commission provisions.

§ 44-13.1-7. Repeal of exemption and study commission provisions.are repealed effective July 1, 1989; provided, that payments due cities and towns and fire districts for the period ending June 30, 1989 shall be made prior to July 31, 1989 as provided in § 44-13.1-2.History of Section.P.L. 1985, ch. 470, § 1; P.L. 1987, ch. 261, § 1.
RI Gen L § 44-14-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-14 - Taxation of Banks|Section 44-14-1 - Short title.

§ 44-14-1. Short title.This chapter may be designated as the "Bank Tax Act".History of Section.P.L. 1942, ch. 1212, art. 7, § 1; G.L. 1956, § 44-14-1.