reglab/housing_qa huggingface dataset:
RI Gen L § 44-29-9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted|Section 44-29-9 - Collection powers.

§ 44-29-9. Collection powers.The tax administrator shall have for the collection of the taxes, including interest and penalties imposed by this chapter, the same powers as are prescribed for collection of taxes in chapters 1 and 7 — 9 of this title.History of Section.P.L. 1969, ch. 197, art. 2, § 1.
RI Gen L § 44-29-10 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted|Section 44-29-10 - Payment of refunds.

§ 44-29-10. Payment of refunds.All moneys received by the tax administrator under this chapter shall be paid over to the general treasurer. Whenever the tax administrator determines that any seller is entitled to a refund of any moneys paid by the seller under the provisions of this chapter, or whenever a court of competent jurisdiction orders a refund of any paid moneys, the general treasurer shall, upon certification by the tax administrator and with the approval of the director of the department of revenue, pay the refund from any moneys in the treasury not appropriated without any further act or resolution making appropriation; provided, that no refund shall be allowed unless a claim is filed with the tax administrator within three (3) years from the tenth day after the close of the month for which the overpayment was made. Every claim for a refund shall be made in writing, shall be in any form, and shall present any information that the tax administrator may by regulation require. Within thirty (30) days after disallowing any claim in whole or in part, the tax administrator shall give notice of his or her decision to the seller. If aggrieved by the decision, the seller, within thirty (30) days from the date of the mailing by the tax administrator of notice of the claim denial, may request a hearing and the tax administrator shall, as soon as practicable, set a time and place for the hearing. After the hearing, if aggrieved by the decision of the tax administrator, the seller may petition within thirty (30) days the sixth division of the district court for relief from the decision of the tax administrator. The court may confirm the decision of the tax administrator or order a refund or credit. 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 § 8-8-32.History of Section.P.L. 1969, ch. 197, art. 2, § 1; P.L. 1976, ch. 140, § 31; P.L. 2008, ch. 98, § 46; P.L. 2008, ch. 145, § 46.
RI Gen L § 44-29-11 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted|Section 44-29-11 - Hearing by administrator on application.

§ 44-29-11. Hearing by administrator on application.Any person aggrieved by any assessment, deficiency, or otherwise, shall notify the tax administrator, in writing, within thirty (30) days from the date of mailing by the tax administrator of the notice of the assessment and request a hearing relative to the assessment. The tax administrator or a hearing officer designated by the tax administrator shall, as soon as practicable, fix a time and place for the hearing and shall, after the hearing, determine the correct amount of the tax, interest, and penalties.History of Section.P.L. 1969, ch. 197, art. 2, § 1; P.L. 1993, ch. 459, § 9.
RI Gen L § 44-29-12 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted|Section 44-29-12 - Appeals.

§ 44-29-12. Appeals.Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth division district court pursuant to chapter 8 of title 8. The taxpayer's right to appeal under this section shall be expressly made conditional upon prepayment of all taxes, interest, and penalties unless the taxpayer moves for and is granted an exemption from the prepayment requirement pursuant to § 8-8-26.History of Section.P.L. 1969, ch. 197, art. 2, § 1; P.L. 1976, ch. 140, § 131; P.L. 1984, ch. 183, § 11.
RI Gen L § 44-29-13 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted|Section 44-29-13 - Judgment on review.

§ 44-29-13. Judgment on review.If, upon final determination of the petition, it appears that the tax administrator's assessment was correct, the court shall confirm the assessment; or, if incorrect, the court shall determine the proper amount of the tax, interest, and penalties. If it appears that the petitioner, by reason of the payment of the tax, interest, and penalties, is entitled to recover this money or any part of the tax, interest, and penalties, the court may order a refund with interest at the annual rate provided by § 44-1-7.1 or order a credit, as the circumstances may warrant. If a refund is ordered, it shall be paid by the general treasurer upon certification of the tax administrator with the approval of the director of the department of administration. If it appears that the state is entitled to a greater amount of tax, interest, and penalties than assessed or determined by the tax administrator and paid by the petitioner, the court shall order the payment by the petitioner of the additional amount as the court determines, and the petitioner shall immediately pay the amount to the tax administrator. 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 § 8-8-32.History of Section.P.L. 1969, ch. 197, art. 2, § 1; P.L. 1976, ch. 140, § 31; P.L. 1992, ch. 388, § 9.
RI Gen L § 44-29-14 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted|Section 44-29-14 - Penalty for violations generally.

§ 44-29-14. Penalty for violations generally.Any person who fails or refuses to furnish any return required to be made, or fails or refuses to furnish any other data required by the tax administrator, or makes any false or fraudulent return, or violates any provision of this chapter for which no other penalty is provided, is guilty of a felony and shall be fined not more than ten thousand dollars ($10,000) for each offense, or be imprisoned not exceeding one year, or both.History of Section.P.L. 1969, ch. 197, art. 2, § 1; P.L. 1986, ch. 103, § 9.
RI Gen L § 44-29-15 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted|Section 44-29-15 - Records required.

§ 44-29-15. Records required.Every seller shall keep any books, including records, receipts, and other pertinent papers, in any form that the tax administrator may require. These records shall be open at all times to the inspection of the tax administrator and his or her agents and, upon summons issued by the administrator, shall be produced at any time and place that the administrator may designate for inspection by him or her or his or her agents.History of Section.P.L. 1969, ch. 197, art. 2, § 1.
RI Gen L § 44-29-16 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted|Section 44-29-16 - Rules and regulations - Forms.

§ 44-29-16. Rules and regulations — Forms.The tax administrator may prescribe rules and regulations, not inconsistent with law, to carry into effect the provisions of this chapter. These rules and regulations, when reasonably designed to carry out the intent and purpose of this chapter, are prima facie evidence of its proper interpretation. These 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 furnish any forms necessary or proper for the administration of this chapter.History of Section.P.L. 1969, ch. 197, art. 2, § 1.
RI Gen L § 44-29-17 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted|Section 44-29-17 - Taxes imposed as additional to other taxes.

§ 44-29-17. Taxes imposed as additional to other taxes.Except as provided in this chapter, the taxes imposed by this chapter shall be in addition to any other taxes imposed under the authority of this state.History of Section.P.L. 1969, ch. 197, art. 2, § 1.
RI Gen L § 44-29-18 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted|Section 44-29-18 - Severability.

§ 44-29-18. Severability.The provisions of this chapter are declared to be severable; and 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. 1969, ch. 197, art. 2, § 1.
RI Gen L § 44-30-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-1 - Persons subject to tax.

§ 44-30-1. Persons subject to tax.(a) Imposition of tax. A Rhode Island personal income tax determined in accordance with the rates set forth in § 44-30-2 is imposed for each taxable year (which shall be the same as the taxable year for federal income tax purposes) on the Rhode Island income of every individual, estate, and trust.(b) Partners and partnerships. A partnership as such shall not be subject to the Rhode Island personal income tax. Persons carrying on business as partners shall be liable for the Rhode Island personal income tax only in their separate or individual capacities.(c) Associations taxable as corporations. An association, trust, or other unincorporated organization, which is taxable as a corporation under the provisions of chapter 11 of this title, shall not be subject to the Rhode Island personal income tax.(d) Exempt trusts and organizations. A trust or other unincorporated organization, which by reason of its purposes or activities is exempt from federal income tax, shall be exempt from the Rhode Island personal income tax, except with respect to its unrelated business taxable income.(e) Cross references. For definitions of Rhode Island income of:(1) Resident individuals, see § 44-30-12.(2) Resident estate or trust, see § 44-30-16.(3) Nonresident individual, see § 44-30-32.(4) Nonresident estate or trust, see § 44-30-35.History of Section.P.L. 1971, ch. 8, art. 1, § 1; P.L. 1971, ch. 204, art. 3, § 1; P.L. 2005, ch. 410, § 33.
RI Gen L § 44-30-1.2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-1.2 - Annual Rhode Island personal income and tax data report.

§ 44-30-1.2. Annual Rhode Island personal income and tax data report.No later than March 15, the division of taxation shall annually submit a report for the previous calendar year of Rhode Island individual income and tax data by size of adjusted gross income to the chairpersons of the house finance committee and senate finance committee, and the house fiscal advisor and the senate fiscal advisor. The report should be as similar as practical to the individual and income tax data for Rhode Island federal taxpayers issued by the Statistics of Income Division of the Internal Revenue Service.History of Section.P.L. 2006, ch. 246, art. 30, § 3.
RI Gen L § 44-30-2.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-2.1 - Refund deduction for contribution to U.S. Olympic Committee.

§ 44-30-2.1. Refund deduction for contribution to U.S. Olympic Committee.There shall be provided as a deduction from any refund from the Rhode Island personal income tax otherwise due to a taxpayer for a taxable year, contributions of one dollar ($1.00), or two dollars ($2.00) if married and filing a joint return, to the U.S. Olympic Committee. The provision for the contribution shall appear on the state personal income tax return. The tax administrator shall annually forward by August 1, all contributions made to the U.S. Olympic Committee to the state general treasurer and the treasurer shall annually deposit by September these contributions to the U.S. Olympic Committee; provided, the general treasurer may deduct the costs of the administrative expenses in conjunction with these contributions.History of Section.P.L. 1983, ch. 192, § 1; P.L. 1985, ch. 444, § 1; P.L. 1996, ch. 377, § 1.
RI Gen L § 44-30-2.2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-2.2 - Refund deduction for contribution to the non-game wildlife general revenue appropriations.

§ 44-30-2.2. Refund deduction for contribution to the non-game wildlife general revenue appropriations.(a) There shall be provided as a deduction from any refund from the Rhode Island personal income tax otherwise due to a taxpayer for a taxable year a contribution to the non-game wildlife general revenue appropriations established in chapter 18.1 of title 20. The provision for the contribution shall appear on the state personal income tax return as follows:Rhode Island non-game wildlife. Check if you wish to contribute [ ] $1, [ ] $5, [ ] $10, or [ ] $ (write in amount of your tax REFUND for this program).(b) The tax administrator shall deposit all contributions made to the non-game wildlife as general revenues. State appropriations for non-game wildlife shall be made pursuant to § 20-18.1-3.History of Section.P.L. 1986, ch. 437, § 2; P.L. 1989, ch. 384, § 2; P.L. 1995, ch. 370, art. 40, § 150.
RI Gen L § 44-30-2.3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-2.3 - Refund deduction for contribution to the childhood disease victims' fund.

§ 44-30-2.3. Refund deduction for contribution to the childhood disease victims' fund.(a) There shall be provided as a deduction from any refund from the Rhode Island personal income tax otherwise due to a taxpayer for a taxable year a contribution to the childhood disease victims' fund established in chapter 14 of title 23. The provision for the contribution shall appear on the state personal income tax return as follows:Childhood disease victims' fund. Check if you wish to contribute [ ] $1, [ ] $5, [ ] $10, or [ ] $ (write in amount of your tax REFUND for this program).(b) The tax administrator shall annually forward by August 1, all contributions made to the childhood disease victims' fund to the general treasurer to be deposited in the fund created in § 23-14-3. The general treasurer shall annually distribute the proceeds of the said fund as prescribed in chapter 14 of title 23.(c) The provisions of this section shall commence for returns filed for the tax year ending December 31, 1989.History of Section.P.L. 1989, ch. 384, § 3.
RI Gen L § 44-30-2.4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-2.4 - Refund deduction for contribution to the drug program account.

§ 44-30-2.4. Refund deduction for contribution to the drug program account.(a) There shall be provided as a deduction from any refund from the Rhode Island personal income tax otherwise due to a taxpayer for a taxable year a contribution to the drug program established in chapter 7 of title 42. The provision for the contribution shall appear before all other requests for contributions on the state personal income tax return as follows:Drug program. Check if you wish to contribute [ ] $1, [ ] $5, [ ] $10, or [ ] $ (write in the amount of your tax REFUND for this program).(b) The tax administrator shall annually forward by August 1, all contributions made to the drug program account to the general treasurer to be deposited as general revenues.(c) The provisions of this section shall commence for returns filed for the tax year ending December 31, 1990.History of Section.P.L. 1990, ch. 322, § 2; P.L. 1995, ch. 370, art. 40, § 150.
RI Gen L § 44-30-2.5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-2.5 - Refund deduction for contribution to the Rhode Island organ transplant fund.

§ 44-30-2.5. Refund deduction for contribution to the Rhode Island organ transplant fund.(a) There shall be provided as a deduction from any refund from the Rhode Island personal income tax otherwise due to a taxpayer for a taxable year a contribution to the Rhode Island organ transplant fund. The provision for the contribution shall appear on the state personal income tax return as follows:Rhode Island Organ Transplant Fund. Check if you wish to contribute [ ] $1, [ ] $5, [ ] $10, or [ ] $ (write in amount of your tax REFUND for this program).(b) The tax administrator shall forward all contributions made to the Rhode Island organ transplant fund to the general treasurer who shall deposit them, minus administrative expenses, into the fund.History of Section.P.L. 1996, ch. 377, § 2.
RI Gen L § 44-30-2.7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-2.7 - Capital gains rates for assets held more than five (5) years.

§ 44-30-2.7. Capital gains rates for assets held more than five (5) years.(a) All capital assets purchased prior to January 1, 2002 and sold on or after January 1, 2007, shall be deemed to have a holding period beginning January 1, 2002. For tax years beginning in 2007 and ending prior to January 1, 2010, the capital gains rate for assets held more than five (5) years shall be as follows:(i) 0.83% of the net capital gain as reported for federal income tax purposes under 26 U.S.C. § 1(h)(1)(a) and 26 U.S.C. § 1(h)(1)(b).(ii) 1.67% of the net capital gain as reported for federal income tax purposes under 26 U.S.C. § 1(h)(1)(c).(iii) 2.08% of the net capital gain as reported for federal income tax purposes under 26 U.S.C. § 1(h)(1)(d).(iv) 2.33% of the net capital gain as reported for federal income tax purposes under 26 U.S.C. § 1(h)(1)(e).History of Section.P.L. 2001, ch. 77, art. 7, § 1; P.L. 2001, ch. 123, § 1; P.L. 2007, ch. 73, art. 7, § 5; P.L. 2009, ch. 68, art. 16, § 16.
RI Gen L § 44-30-2.8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-2.8 - Net operating loss deduction.

§ 44-30-2.8. Net operating loss deduction.For purposes of net operating losses under this chapter, the five (5) year carryback provision provided by the Job Creation and Worker Assistance Act of 2002 (P.L. 107-147)(see 26 U.S.C. § 172) for federal tax purposes shall not be allowed for Rhode Island tax purposes.History of Section.P.L. 2002, ch. 65, art. 16, § 4.
RI Gen L § 44-30-2.9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-2.9 - Refund deduction for contribution to the Rhode Island Military Family Relief Fund.

§ 44-30-2.9. Refund deduction for contribution to the Rhode Island Military Family Relief Fund.(a) There shall be provided as a tax deduction from any refund from the Rhode Island personal income tax otherwise due to a taxpayer for a taxable year a contribution to the Rhode Island Military Family Relief Fund. The provision for the contribution shall appear on the state personal income tax return as follows:Rhode Island Military Family Relief Fund. Check as you wish to contribute [ ] $1, [ ] $5, [ ] $10, or [ ] $ (write in amount of your tax refund for this program).(b) The tax administrator shall forward all contributions made to the Rhode Island Military Family Relief Fund to the general treasurer who shall deposit them into the Rhode Island Military Family Relief Fund created under § 30-3-41.History of Section.P.L. 2004, ch. 261, § 2; P.L. 2004, ch. 347, § 2.
RI Gen L § 44-30-2.10 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-2.10 - Alternative flat tax rate.

§ 44-30-2.10. Alternative flat tax rate.(a) For tax years beginning on or after January 1, 2006 and ending prior to January 1, 2011, a taxpayer may elect to compute his or her Rhode Island personal income tax liability as provided in this section. If no election is made, the taxpayer's personal income tax liability shall be computed as otherwise provided in this chapter.(b) For purposes of this section, "alternative Rhode Island taxable income" shall mean federal adjusted gross income as determined for federal income tax purposes as modified by §§ 44-30-12 and 44-30-32 for residents and nonresidents, respectively. No other state or federal deductions or adjustments to income shall be available to the taxpayer.(c) For purposes of this section, the "alternative tax rate" shall be eight percent (8.0%) for the tax year 2006; seven and one-half percent (7.5%) for tax year 2007; seven percent (7%) for tax year 2008; six and one-half percent (6.5%) for tax year 2009; and six percent (6%) for tax year 2010;(d) The alternative personal income tax shall be determined by multiplying the taxpayer's alternative Rhode Island taxable income by the alternative tax rate, less the following credits:(1) Credit for income taxes paid to other states as provided for in § 44-30-18;(2) Credit for Rhode Island personal income tax withheld as provided in § 44-30-74;(3) Credit for Rhode Island payments of estimated tax as provided in § 44-30-56(e) and RI Reg. Sec. PIT 90-17;(4) Credit for Rhode Island overpayment of taxes as provided in § 44-30-86(a); and(5) Credit for Rhode Island amount remitted by a limited liability company on behalf of a nonresident member as provided in § 7-16-73(4).No other state or federal tax credits shall be available to the taxpayer in computing the alternative personal income tax liability.(e) The provisions of this section may apply regardless of the taxpayer's filing status.History of Section.P.L. 2006, ch. 246, art. 30, § 8; P.L. 2010, ch. 19, § 2; P.L. 2010, ch. 20, § 2.
RI Gen L § 44-30-2.11 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-2.11 - Refund deduction for contribution to the substance use and mental health leadership council of RI.

§ 44-30-2.11. Refund deduction for contribution to the substance use and mental health leadership council of RI.(a) There shall be provided as a deduction from any refund from the Rhode Island personal income tax otherwise due to a taxpayer for a taxable year a contribution to the substance use and mental health leadership council of RI. The provision for the contribution shall appear on the state personal income tax return as follows:Substance use and mental health leadership council of RI. Check if you wish to contribute  _________ $1.00  _________ $5.00  _________ $10.00  _________ $ _____________ (write in amount of your tax REFUND for this program.)(b) The tax administrator shall annually forward by August 1, all contributions made to the substance use and mental health leadership council of RI to the general treasurer to be deposited in the fund created in § 23-14-3. The general treasurer shall annually distribute the proceeds of the fund as prescribed in chapter 14 of title 23.(c) The provisions of this section shall commence for returns filed for the tax year ending December 31, 2018.History of Section.P.L. 2018, ch. 120, § 1; P.L. 2018, ch. 223, § 1.