reglab/housing_qa huggingface dataset:
RI Gen L § 44-30-88 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-88 - Interest on overpayment.

§ 44-30-88. Interest on overpayment.(a) General. Interest shall be allowed and paid as follows at the annual rate provided by § 44-1-7 upon any overpayment in respect of Rhode Island personal income tax:(1) From the date of the overpayment to a date, to be determined by the tax administrator, preceding the date of a refund check by not more than thirty (30) days, whether or not the refund check is accepted by the taxpayer after tender of the check to the taxpayer. The acceptance of the check shall be without prejudice to any right of the taxpayer to claim any additional overpayment and interest thereon;(2) From the date of the overpayment to the due date of an amount against which a credit is taken. No interest shall be allowed or paid if the amount is less than two dollars ($2.00).(b) Date of payment. The provisions of § 44-30-87(h) and (i) applicable in determining the date of payment of tax for purposes of determining the period of limitation on credit or refund, shall be applicable in determining the date of payment for purposes of this section.(c) Income tax refund within ninety (90) days of due date of tax. If any overpayment of Rhode Island personal income tax is refunded within ninety (90) days after the last prescribed date, or permitted by extension of time, for filing the return of the tax, or within ninety (90) days after the return is in fact filed, no interest is allowed under this section on the overpayment.(d) Refund of tax caused by carryback of loss. For purposes of this section, if any overpayment of Rhode Island personal income tax results from a carryback of a net operating loss, the overpayment is deemed not to have been made prior to the close of the taxable year in which such net operating loss arises.(e) Cross reference. See § 44-30-87(c), terminating interest after failure to file notice of federal change under § 44-30-59.History of Section.P.L. 1971, ch. 8, art. 1, § 1; P.L. 1992, ch. 388, § 10.
RI Gen L § 44-30-90 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-90 - Review of tax administrator's decision.

§ 44-30-90. Review of tax administrator's decision.(a) General. Any taxpayer aggrieved by the decision of the tax administrator or his or her designated hearing officer as to his or her Rhode Island personal income tax may within thirty (30) days after notice of the decision is sent to the taxpayer by certified or registered mail, directed to his or her last known address, petition the sixth division of the district court pursuant to chapter 8 of title 8 setting forth the reasons why the decision is alleged to be erroneous and praying relief therefrom. Upon the filing of any complaint, the clerk of the court shall issue a citation, substantially in the form provided in § 44-5-26 to summon the tax administrator to answer the complaint, and the court shall proceed to hear the complaint and to determine the correct amount of the liability as in any other action for money, but the burden of proof shall be as specified in § 8-8-28.(b) Judicial review sole remedy of taxpayer. The review of a decision of the tax administrator provided by this section shall be the exclusive remedy available to any taxpayer for the judicial determination of the liability of the taxpayer for Rhode Island personal income tax.(c) Date of finality of tax administrator's decision. A decision of the tax administrator shall become final upon the expiration of the time allowed for petitioning the district court if no timely petition is filed, or upon the final expiration of the time for further judicial review of the case.History of Section.P.L. 1971, ch. 8, art. 1, § 1; P.L. 1976, ch. 140, § 32; P.L. 1982, ch. 388, § 26; P.L. 1984, ch. 183, § 12.
RI Gen L § 44-30-91 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-91 - Mailing rules - Holidays.

§ 44-30-91. Mailing rules — Holidays.(a) Timely mailing. If any claim, statement, notice, petition, or other document, other than a return or a declaration of estimated tax, required to be filed within a prescribed period or on or before a prescribed date under authority of any provision of the Rhode Island personal income tax law is, after that period or date, delivered by United States registered or certified mail to the tax administrator, office, officer, or person with which or with whom the document is required to be filed, the date on which the document is dated by the post office shall be deemed to be the date of delivery. This subsection shall apply only if the date falls within the prescribed period or on or before the prescribed date for the filing of the document, determined with regard to any extension granted for the filing, and only if the document was, within the prescribed time, deposited in the mail in the United States postage prepaid and properly addressed. If any document is sent by United States registered or certified mail, the registration or certification shall be prima facie evidence that the document was delivered to the tax administrator, office, officer, or person to which or to whom addressed.(b) Last day a Saturday, Sunday, or legal holiday. When the last day prescribed under authority of the Rhode Island personal income tax law, including any extension of time, for performing any act falls on Saturday, Sunday, or a Rhode Island legal holiday, the performance of the act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday or Rhode Island legal holiday.History of Section.P.L. 1971, ch. 8, art. 1, § 1.
RI Gen L § 44-30-93 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-93 - Transferees.

§ 44-30-93. Transferees.(a) General. The amount of liability of a transferee of property of a taxpayer for any Rhode Island personal income tax shall be assessed, paid, and collected in the same manner and subject to the same provisions and limitations as in the case of the tax to which the liability relates, except that the period of limitations for assessment against the transferee shall be extended by one year for each successive transfer, in order, from the original taxpayer to the transferee involved, but not by more than three (3) years in the aggregate. The term "transferee" includes donee, heir, legatee, devisee, and distributee.(b) (1) Exceptions. If before the expiration of the period of limitations for assessment of the amount of liability of the transferee, a claim has been filed by the tax administrator in any court proceeding against the original taxpayer or the last preceding transferee based upon the liability of the original taxpayer, then the period of limitation for the assessment shall in no event expire prior to one year after the court proceeding terminates.(2) If before the expiration of the time prescribed in subsection (a) of this section for the assessment of the amount of liability, the tax administrator and the transferee have both consented, in writing, to its assessment after that time, the amount may be assessed at any time prior to the expiration of the period agreed upon. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. For the purpose of determining the period of limitation on credit or refund to the transferee of overpayments of tax made by the transferee or overpayments of tax made by the transferor of which the transferee is legally entitled to credit or refund, the agreement and any extension thereof shall be deemed an agreement and extension thereof referred to in § 44-30-87(b). If the agreement is executed after the expiration of the period of limitation for assessment against the original taxpayer, then in applying the limitations under § 44-30-87(b) on the amount of the credit or refund, the periods specified in § 44-30-87(a) shall be increased by the period from the date of the expiration to the date of the agreement.(c) Deceased transferor. If any person is deceased, the period of limitation for assessment against the person shall be the period that would be in effect if the person had lived.(d) Evidence. The tax administrator shall make available evidence in his or her possession to the transferee so as to enable the transferee to determine the liability of the original taxpayer and of any preceding transferees.History of Section.P.L. 1971, ch. 8, art. 1, § 1.
RI Gen L § 44-30-94 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-94 - Criminal penalties.

§ 44-30-94. Criminal penalties.(a) Any individual or other person shall be guilty of a felony and upon conviction shall be fined not more than ten thousand dollars ($10,000), or imprisoned not more than one year, or both:(1) For any willful attempt in any manner (including the willful delivery, disclosure, or filing of any false or fraudulent return, account, document, or statement) to evade the Rhode Island personal income tax;(2) For any willful failure to file within the time required any return or document required to be filed in respect of Rhode Island personal income tax; or(3) For any willful failure to collect, truthfully account for, or pay over any amount required to be withheld by an employer from an employee in respect of Rhode Island personal income tax.(b) Any individual or other person who derives income, directly or indirectly, from violations of the Rhode Island Controlled Substance Act, chapter 28 of title 21, and fails to report this income as enumerated below shall be guilty of a felony and upon conviction shall be fined not more than twenty-five thousand dollars ($25,000), or imprisoned not more than twenty (20) years, or both:(1) For any willful attempt in any manner, including the willful delivery, disclosure, or filing of any false or fraudulent return, account, document, or statement, to evade the Rhode Island personal income tax;(2) For any willful failure to file within the time required any return or document required to be filed in respect of Rhode Island personal income tax;(3) For any willful failure to collect, truthfully account for, or pay over any amount required to be withheld by an employer from an employee in respect of Rhode Island personal income tax.(c) In addition to the criminal penalties provided in this section, any individual who, pursuant to the provisions of subsection (b) of this section, fails to report income derived from any violation of the Rhode Island Uniform Controlled Substance Act, chapter 28 of title 21, shall be liable for all taxes, penalties, and interest as provided in this chapter. The individual shall be proceeded against by the tax administrator and twenty percent (20%) of any sums recovered by the tax administrator, including interest and penalties, shall be forwarded to the state treasurer who shall deposit the sums according to the provisions established in § 21-28-5.04 and use the funds in accordance with the forfeiture provisions of that section.(d) Notwithstanding the provisions of § 12-12-17, no person shall be convicted of a violation of the provisions of this subsection unless an indictment is found or an information is filed against the person within seven (7) years from the time of committing the violation. The tax administrator and the attorney general shall cooperate in accordance with existing law.History of Section.P.L. 1971, ch. 8, art. 1, § 1; P.L. 1985, ch. 254, § 1; P.L. 1986, ch. 103, § 10.
RI Gen L § 44-30-95.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-95.1 - Rules and regulations.

§ 44-30-95.1. Rules and regulations.The tax administrator is authorized to make any rules and regulations with relation to the matters contained in § 44-30-6, § 44-30-16(b), and § 44-30-51(a)(3) that may be required to prevent the avoidance of income tax and prevent the imposition of income tax in cases where it is not legally payable under the provisions of those sections.History of Section.P.L. 1972, ch. 155, art. 1, § 2.
RI Gen L § 44-30-96 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-96 - Severability.

§ 44-30-96. Severability.If any provision of this chapter or the application thereof shall for any reason be judged invalid, that judgment shall not affect, impair, or invalidate the remainder of the law, but shall be confined in its effect to the provision or application directly involved in the controversy giving rise to the judgment.History of Section.P.L. 1971, ch. 8, art. 1, § 1; P.L. 1971, ch. 204, art. 3, § 1.
RI Gen L § 44-30-97 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-97 - Repealed.

§ 44-30-97. Repealed.History of Section.P.L. 1993, ch. 245, § 1; P.L. 1993, ch. 461, § 1; Repealed by P.L. 2004, ch. 595, art. 17, § 10, effective July 30, 2004, and applicable to tax years beginning on or after January 1, 2005.
RI Gen L § 44-30-98 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-98 - Repealed.

§ 44-30-98. Repealed.History of Section.P.L. 2003, ch. 376, art. 7, § 5; P.L. 2005, ch. 117, art. 16, § 9; P.L. 2006, ch. 246, art. 30, § 6; Repealed by P.L. 2007, ch. 73, art. 7, § 6, effective July 1, 2007.
RI Gen L § 44-30-99 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-99 - Personal income tax law.

§ 44-30-99. Personal income tax law.The division of taxation shall prepare and submit to the general assembly by October 1, 2006, a Rhode Island personal income tax law which includes tax rates, income brackets, and personal exemptions that are indexed to an inflation factor that relies as little as practical upon references to the United States Internal Revenue Code. The report shall be accompanied with necessary recommended legislation necessary to implement the law. The report and legislation shall be transmitted to the chairperson of the house finance committee and the chairperson of the senate finance committee with copies to the house fiscal advisor and senate fiscal advisor.History of Section.P.L. 2006, ch. 246, art. 30, § 2.
RI Gen L § 44-30-100 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30 - Personal Income Tax|Section 44-30-100 - Lookup table to report use tax on personal income tax return.

§ 44-30-100. Lookup table to report use tax on personal income tax return.(a) When reporting the amount of use tax obligation on the Rhode Island personal income return, the taxpayer shall list either the actual amount (from books, records, and other sources), or an amount using a lookup table established by the tax administrator.(b) (1) Establishment of lookup table. The tax administrator shall create the lookup table with reference to a taxpayer's federal adjusted gross income (AGI) as listed on the Rhode Island personal income tax return before modifications, adjustments, or other changes. To determine the amount of use tax from the lookup table, the taxpayer shall multiply 0.0008 by the amount of the taxpayer's federal AGI as listed on the Rhode Island personal income tax return before modifications, adjustments, or other changes.(2) The AGI income ranges within the lookup table shall be adjusted by the tax administrator by December 31 of each calendar year by the percentage, if any, by which the Consumer Price Index for All Urban Consumers (CPI-U) as of the close of the 12-month period ending on August 31 of that year, exceeds the CPI-U as of the close of the 12-month period ending on August 31 of the immediately preceding year. For purposes of the annual calculation, the tax administrator shall be free to substitute an inflation index which is substantially similar to the CPI-U.(3) If a taxpayer uses the lookup table, the taxpayer shall list on the return not only the result from the lookup table, but also the actual amount of each single purchase whose purchase price equals or exceeds one thousand dollars ($1,000).(4) Instructions for the personal income tax form shall indicate that the use of the lookup table as described in this section is, for the taxpayer, a "safe harbor" alternative to listing the actual amount of the taxpayer's use tax obligation.(c) When completing and filing a Rhode Island personal income tax return, the taxpayer shall check a box attesting to the amount of use tax listed on the return. The tax administrator shall direct computer software providers to require the taxpayer or the taxpayer's preparer to proactively check the box; software providers shall not program an automatically checked attestation box.(d) The tax administrator shall make clear on personal income tax forms and instructions that use tax is typically due on internet, mail-order, and catalog out-of-state purchases.History of Section.P.L. 2014, ch. 145, art. 12, § 2.
RI Gen L § 44-30.1-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30.1 - Setoff of Refund of Personal Income Tax|Section 44-30.1-2 - Remedy additional.

§ 44-30.1-2. Remedy additional.The collection remedy authorized by this chapter is in addition to and not in substitution for any other remedy available by law.History of Section.P.L. 1982, ch. 111, § 1.
RI Gen L § 44-30.1-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30.1 - Setoff of Refund of Personal Income Tax|Section 44-30.1-5 - Hearing procedures.

§ 44-30.1-5. Hearing procedures.(a) If the claimant agency receives written application pursuant to § 44-30.1-4(b) contesting the setoff or the delinquent court costs, fines or restitution or the past-due support or benefit overpayments and interest owed or the obligation owed upon which the setoff is based, it shall grant a hearing to the applicant in accordance with chapter 35 of title 42, "Administrative Procedure."(b) Appeals from the administrative decisions made by the claimant agency shall be in accordance with chapter 35 of title 42, "Administrative Procedures." Appeals contesting the setoff of past due support shall be to the family court of Providence County.(c) In those cases where the Rhode Island division of higher education assistance acts as agent for the United States Department of Education or other out-of-state agencies, the Rhode Island division of higher education assistance must obtain appropriate documentation of the obligation owed such as promissory notes, evidence of guarantees paid and any other items that may be necessary to conduct a fair hearing. The Rhode Island division of higher education assistance as agent for other states shall negotiate appropriate reciprocal agreements with those states for purposes of transferring funds and setting charges for cost of services.(d) In those cases where the Rhode Island Student Loan Authority (RISLA) is the claimant either for itself or as agent for another out-of-state education loan agency, RISLA must obtain appropriate documentation of the obligation owed such as promissory notes, and any other items that may be necessary to conduct a fair hearing. RISLA as agent for other states or agencies shall negotiate appropriate reciprocal agreements with those states and agencies for purposes of transferring funds and setting charges for cost of services.History of Section.P.L. 1982, ch. 111, § 1; P.L. 1983, ch. 102, § 2; P.L. 1984, ch. 83, § 1; P.L. 1984, ch. 167, § 2; P.L. 1986, ch. 126, § 1; P.L. 1988, ch. 208, § 4; P.L. 1999, ch. 170, § 2; P.L. 2009, ch. 318, § 1; P.L. 2015, ch. 141, art. 7, § 21.
RI Gen L § 44-30.1-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30.1 - Setoff of Refund of Personal Income Tax|Section 44-30.1-6 - Priority.

§ 44-30.1-6. Priority.(a) The division of taxation has priority over the claimant agency for collection of tax liabilities. After this priority, the department of human services has priority, to the extent necessary for the enforcement of child support orders issued by any court of competent jurisdiction, over any other claimant agency.(b) The department of labor and training has priority, to the extent necessary for the collection of benefit overpayments and interest owed over any other claimant agency.[See § 12-1-15.]History of Section.P.L. 1982, ch. 111, § 1; P.L. 1983, ch. 102, § 2; P.L. 1995, ch. 370, art. 29, § 9; P.L. 1995, ch. 374, § 9; P.L. 1999, ch. 170, § 2.
RI Gen L § 44-30.1-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30.1 - Setoff of Refund of Personal Income Tax|Section 44-30.1-7 - Rules and regulations.

§ 44-30.1-7. Rules and regulations.The division of taxation is authorized to prescribe forms and promulgate rules and regulations that it deems necessary in order to effectuate the intent and provisions of this chapter.History of Section.P.L. 1982, ch. 111, § 1; P.L. 1983, ch. 102, § 2.
RI Gen L § 44-30.1-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30.1 - Setoff of Refund of Personal Income Tax|Section 44-30.1-8 - Confidentiality exemption - Nondisclosure.

§ 44-30.1-8. Confidentiality exemption — Nondisclosure.The division of taxation may provide to a claimant agency the information necessary to accomplish and effectuate the intent of this chapter. The information obtained by a claimant agency from the division of taxation in accordance with the provisions of this article retains its confidentiality and is only used by a claimant agency in pursuit of its past-due support, obligation owed, or cash assistance benefit overpayments collection duties and practices; and any employee or prior employee of any claimant agency who unlawfully discloses that information for any other purpose, except as specifically authorized by law, is subject to the penalties specified by § 44-30-95(c).History of Section.P.L. 1982, ch. 111, § 1; P.L. 1983, ch. 102, § 2; P.L. 2004, ch. 595, art. 20, § 1.
RI Gen L § 44-30.1-9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30.1 - Setoff of Refund of Personal Income Tax|Section 44-30.1-9 - Severability.

§ 44-30.1-9. Severability.If any provision of this chapter or the application of this chapter is for any reason judged invalid, that judgment does not affect, impair or invalidate the remainder of the law, but is confined in its effect to the provision or application directly involved in the controversy giving rise to the judgment.History of Section.P.L. 1982, ch. 111, § 1.
RI Gen L § 44-30.1-10 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-30.1 - Setoff of Refund of Personal Income Tax|Section 44-30.1-10 - Purpose.

§ 44-30.1-10. Purpose.The purpose of this chapter is to establish a policy that the claimant agencies and the division of taxation cooperate in identifying debtors who owe money to the state through its various claimant agencies and who qualify for a refund from the division of taxation. It is also the intent of this chapter that procedures are established for setting off against the refund the sum of any debt owed to the state. Furthermore, it is the legislative intent of this chapter to be liberally construed as to effectuate these purposes as far as legally and practically possible.History of Section.P.L. 1983, ch. 102, § 1.