reglab/housing_qa huggingface dataset:
RI Gen L § 44-44-3.8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-44 - Taxation of Beverage Containers, Hard-to-Dispose Material and Litter Control Participation Permittee|Section 44-44-3.8 - Hard-to-dispose material control and recycling oversight commission.

§ 44-44-3.8. Hard-to-dispose material control and recycling oversight commission.(a) Prior to disbursement of any funds from the hard-to-dispose materials account the rules and regulations of the department concerning the implementation of chapter 15.1 of title 37 must be promulgated in final form. For the purposes of this section only, a rule and/or regulation is in final form when filed in accordance with § 42-35-4. Nothing contained in this chapter shall prevent a party from seeking appropriate judicial review in accordance with the Administrative Procedures Act, chapter 35 of title 42.(b) (1) Hard-to-dispose material control and recycling oversight commission. The hard-to-dispose material and recycling oversight commission is created consisting of the following nine (9) members: three (3) members of the house of representatives, one of whom shall be from the minority party, to be appointed by the speaker of the house; two (2) members of the senate, one of whom shall be from the minority party, to be appointed by the president of the senate; one public member to be appointed by the speaker of the house; one public member to be appointed by the president of the senate; one member from an environmental group to be appointed by the president of the senate; one member who is an industry representative to be appointed by the speaker of the house.(2) With the exception of the house and senate members, the members of the commission shall serve two (2) year terms, the first term commencing June 1, 1990, and ending June 1, 1992; or until the time their successors are appointed. The house and senate members shall serve at the pleasure of the appointing authority.(3) The commission shall organize itself at a meeting called by the speaker of the house in June of each even-numbered year, commencing in 1990.(4) Members of the commission shall receive no compensation.(5) The commission shall elect a chair from its legislator members, and elect other officers as it deems appropriate.(6) The commission shall meet at least once per quarter to review tax revenues collected and expenditures of the program, to evaluate effectiveness of the program, and to make recommendations to the governor and legislature regarding the appropriateness of the taxation rates and the timetables required by § 37-15.1-9(7).(7) The commission shall have the cooperation of the auditor, general, tax administrator, and the department wherever necessary.(8) The commission shall submit a report to the general assembly on February 1, 1991, and each February 1 thereafter.History of Section.P.L. 1990, ch. 514, §§ 5, 6; P.L. 2001, ch. 180, § 139.
RI Gen L § 44-44-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-44 - Taxation of Beverage Containers, Hard-to-Dispose Material and Litter Control Participation Permittee|Section 44-44-4 - Filing of returns and extensions of time for filing returns.

§ 44-44-4. Filing of returns and extensions of time for filing returns.On or before the twenty-fifth day of the month next succeeding the month in which any taxes imposed by this chapter are collected, the beverage wholesaler and/or hard-to-dispose material wholesaler or hard-to-dispose material retailers or person liable for tax pursuant to § 44-44-3.7, shall pay the taxes to the tax administrator and at the same time shall file a return in a form that the tax administrator may by regulation prescribe. The tax administrator may grant reasonable extensions of time for filing returns under rules and regulations that he or she prescribes. If any taxes are not paid to the tax administrator when due, or if any return is not filed when due, there shall be added to the taxes and made a part of the taxes interest at the rate set forth in § 44-1-7 from the date when the taxes became due until the date of payment.History of Section.P.L. 1984, ch. 251, § 4; P.L. 1988, ch. 241, § 2; P.L. 1989, ch. 514, § 3; P.L. 1990, ch. 317, § 1.
RI Gen L § 44-44-4.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-44 - Taxation of Beverage Containers, Hard-to-Dispose Material and Litter Control Participation Permittee|Section 44-44-4.1 - Penalties on delinquent payments.

§ 44-44-4.1. Penalties on delinquent payments.Any hard-to-dispose material wholesaler or hard-to-dispose material retailer or person who fails to pay any tax to the state or any amount of tax required to be collected and/or paid to the state, except amounts of determinations made by the tax administrator under § 44-44-17, within the required time shall pay a penalty of ten percent (10%) of the tax or amount of the tax.History of Section.P.L. 1989, ch. 514, § 4; P.L. 1990, ch. 317, § 1.
RI Gen L § 44-44-5, 44-44-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-44 - Taxation of Beverage Containers, Hard-to-Dispose Material and Litter Control Participation Permittee|Section 44-44-5, 44-44-6 - Repealed.

§ 44-44-5, 44-44-6. Repealed.History of Section.P.L. 1984, ch. 251, § 4; Repealed by P.L. 1988, ch. 241, § 3, effective January 1, 1989.
RI Gen L § 44-44-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-44 - Taxation of Beverage Containers, Hard-to-Dispose Material and Litter Control Participation Permittee|Section 44-44-7 - Collection powers.

§ 44-44-7. Collection powers.The tax administrator shall have for the collection of the taxes, including interest, imposed by this chapter the powers prescribed for collection of taxes in chapters 1 and 7 — 9 of this title.History of Section.P.L. 1984, ch. 251, § 4.
RI Gen L § 44-44-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-44 - Taxation of Beverage Containers, Hard-to-Dispose Material and Litter Control Participation Permittee|Section 44-44-8 - Records required - Inspection of records.

§ 44-44-8. Records required — Inspection of records.Every beverage wholesaler shall keep books, including records, receipts, and other pertinent papers, in a form the tax administrator may require. The 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 tax administrator, shall be produced at the time and place that he or she may designate for inspection by the tax administrator or his or her agents.History of Section.P.L. 1984, ch. 251, § 4.
RI Gen L § 44-44-9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-44 - Taxation of Beverage Containers, Hard-to-Dispose Material and Litter Control Participation Permittee|Section 44-44-9 - Repealed.

§ 44-44-9. Repealed.History of Section.P.L. 1984, ch. 251, § 4; Repealed by P.L. 1988, ch. 241, § 3, effective January 1, 1989.
RI Gen L § 44-44-10 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-44 - Taxation of Beverage Containers, Hard-to-Dispose Material and Litter Control Participation Permittee|Section 44-44-10 - Deposit of moneys.

§ 44-44-10. Deposit of moneys.All money received by the tax administrator and the division of motor vehicles pursuant to this chapter shall be deposited as general revenues.History of Section.P.L. 1984, ch. 251, § 4; P.L. 1988, ch. 241, § 2; P.L. 1989, ch. 514, § 3; P.L. 1995, ch. 370, art. 40, § 151.
RI Gen L § 44-44-11, 44-44-12 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-44 - Taxation of Beverage Containers, Hard-to-Dispose Material and Litter Control Participation Permittee|Section 44-44-11, 44-44-12 - Repealed.

§ 44-44-11, 44-44-12. Repealed.History of Section.P.L. 1984, ch. 251, § 4; P.L. 1987, ch. 57, art. 7, § 1; Repealed by P.L. 1988, ch. 241, § 3, effective January 1, 1989.
RI Gen L § 44-44-13 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-44 - Taxation of Beverage Containers, Hard-to-Dispose Material and Litter Control Participation Permittee|Section 44-44-13 - Contingency provision.

§ 44-44-13. Contingency provision.The provisions of this chapter shall become null and void, and the tax imposed under this chapter shall terminate, if federal or state legislation is enacted which requires a deposit on beverage containers.History of Section.P.L. 1984, ch. 251, § 4.
RI Gen L § 44-44-14, 44-44-15 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-44 - Taxation of Beverage Containers, Hard-to-Dispose Material and Litter Control Participation Permittee|Section 44-44-14, 44-44-15 - Repealed.

§ 44-44-14, 44-44-15. Repealed.History of Section.P.L. 1984, ch. 251, § 4; Repealed by P.L. 1988, ch. 241, § 3, effective January 1, 1989.
RI Gen L § 44-44-16 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-44 - Taxation of Beverage Containers, Hard-to-Dispose Material and Litter Control Participation Permittee|Section 44-44-16 - Rules and regulations - Forms.

§ 44-44-16. 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; which rules and regulations, when reasonably designed to carry out the intent and purpose of this chapter, shall be 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 may furnish, any forms necessary or proper for the administration of this chapter.History of Section.P.L. 1988, ch. 241, § 4.
RI Gen L § 44-44-17 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-44 - Taxation of Beverage Containers, Hard-to-Dispose Material and Litter Control Participation Permittee|Section 44-44-17 - Deficiency determination - Determination without return.

§ 44-44-17. Deficiency determination — Determination without return.If any hard-to-dispose material wholesaler or hard-to-dispose material retailer or person or beverage or litter control participation permittee fails to file a return or application or to keep records described in § 44-44-8, or if the tax administrator is not satisfied with the amount of taxes or fees paid to him or her, the tax administrator may compute and determine the amount required by this chapter to be paid to him or her upon the basis of the facts contained in the returns or applications which have been filed or upon the basis of any information in the tax administrator's possession or that may come into his or her possession.History of Section.P.L. 1988, ch. 241, § 4; P.L. 1989, ch. 514, § 3; P.L. 1990, ch. 317, § 1.
RI Gen L § 44-44-18 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-44 - Taxation of Beverage Containers, Hard-to-Dispose Material and Litter Control Participation Permittee|Section 44-44-18 - Notice of determination.

§ 44-44-18. Notice of determination.The tax administrator shall give written notice of his or her determination to the beverage wholesaler or litter control participation permittee or hard-to-dispose material wholesaler or hard-to-dispose material retailer or person. Except in the case of fraud or failure to make a return, or noncompliance with § 44-44-8, every notice of determination shall be mailed within three (3) years of the date the taxes first became due. The amount of this determination shall bear interest at the rate prescribed in § 44-1-7 from the date when taxes should have been paid until the date of payment.History of Section.P.L. 1988, ch. 241, § 4; P.L. 1989, ch. 514, § 3; P.L. 1990, ch. 317, § 1.
RI Gen L § 44-44-18.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-44 - Taxation of Beverage Containers, Hard-to-Dispose Material and Litter Control Participation Permittee|Section 44-44-18.1 - Pecuniary penalties for deficiencies.

§ 44-44-18.1. Pecuniary penalties for deficiencies.If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of the provisions of this chapter, a penalty of ten percent (10%) of the amount of the determination shall be added to this amount. If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade the provisions of this chapter, a penalty of fifty percent (50%) of the amount of the determination shall be added to this amount.History of Section.P.L. 1989, ch. 514, § 4.
RI Gen L § 44-44-19 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-44 - Taxation of Beverage Containers, Hard-to-Dispose Material and Litter Control Participation Permittee|Section 44-44-19 - Payment of refunds.

§ 44-44-19. Payment of refunds.Whenever the tax administrator shall determine that any beverage wholesaler or hard-to-dispose material wholesaler or hard-to-dispose material retailer or person or litter control participation permittee is entitled to a refund of any moneys paid under the provisions of this chapter, or whenever a court of competent jurisdiction orders a refund of any moneys paid, the general treasurer shall, upon certification by the tax administrator, pay the refund from any moneys in the litter control account or hard-to-dispose material account other than those moneys already appropriated for the administration of the taxes and programs entitled by this chapter and § 37-15-13; provided, that no refund shall be allowed unless a claim for a refund is filed with the tax administrator within three (3) years from the date the overpayment was made. Every claim for a refund shall be made in writing, shall be in a form, and shall present only 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 written notice of his or her decision to the beverage wholesaler or hard-to-dispose material wholesaler or hard-to-dispose material retailer or person or litter control participation permittee. A refund of less than ten dollars ($10.00) will not be processed, but may be credited to the following month's return without interest.History of Section.P.L. 1988, ch. 241, § 4; P.L. 1989, ch. 514, § 3; P.L. 1990, ch. 317, § 1.
RI Gen L § 44-44-20 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-44 - Taxation of Beverage Containers, Hard-to-Dispose Material and Litter Control Participation Permittee|Section 44-44-20 - Hearing on application by beverage wholesaler or litter control participation permittee.

§ 44-44-20. Hearing on application by beverage wholesaler or litter control participation permittee.Any person aggrieved by any assessment or decision of the tax administrator shall notify the tax administrator and request a hearing, in writing, within thirty (30) days from the date of mailing of the assessment or decision. 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, after the hearing, determine the correct amount of the tax and interest.History of Section.P.L. 1988, ch. 241, § 4; P.L. 1993, ch. 459, § 11.
RI Gen L § 44-44-21 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-44 - Taxation of Beverage Containers, Hard-to-Dispose Material and Litter Control Participation Permittee|Section 44-44-21 - Judicial review.

§ 44-44-21. Judicial review.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. 1988, ch. 241, § 4.
RI Gen L § 44-44-22 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-44 - Taxation of Beverage Containers, Hard-to-Dispose Material and Litter Control Participation Permittee|Section 44-44-22 - Information confidential.

§ 44-44-22. Information confidential.It shall be unlawful for any state official or employee to divulge or to make known to any person in any manner not provided by law the amount or source of income, profits, losses, expenditures, or any particular of these set forth or disclosed in any return, permit application or other record required under this chapter, or to permit any return, permit application, or other record required by this chapter or copy of a record, or any book containing any abstract or particulars to be seen or examined by any person except as provided by law. Any offense against this provision shall be punished by a fine not exceeding one thousand dollars ($1,000), or by imprisonment not exceeding one year, or both, at the discretion of the court.History of Section.P.L. 1988, ch. 241, § 4.
RI Gen L § 44-44-23 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-44 - Taxation of Beverage Containers, Hard-to-Dispose Material and Litter Control Participation Permittee|Section 44-44-23 - Severability.

§ 44-44-23. 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. 1988, ch. 241, § 4.
RI Gen L § 44-45-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-45 - Omnibus Property Tax Relief and Replacement Act|Section 44-45-1 - Short title.

§ 44-45-1. Short title.This chapter shall be known and may be cited as the "Omnibus Property Tax Relief and Replacement Act".History of Section.P.L. 1985, ch. 182, § 1.
RI Gen L § 44-45-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-45 - Omnibus Property Tax Relief and Replacement Act|Section 44-45-2 - Legislative findings.

§ 44-45-2. Legislative findings.The general assembly finds and declares that the following conditions confront Rhode Island at this time:(1) In 1982, the governor's advisory commission to study the financial operations of state and local governments found that "when the state and local tax system is viewed in its totality, it becomes clear that property tax relief and replacement is needed".(2) Rhode Island has a serious over reliance on the property tax, as evidenced by the facts that:(i) Rhode Islanders paid forty-nine dollars and ninety-two cents ($49.92) per capita in property tax collections in fiscal year 1983, compared to a U.S. average of thirty-four dollars and seventy-one cents ($34.71), ranking this state sixth highest in the nation;(ii) Per one thousand dollars ($1,000) of personal income, property tax collections in Rhode Island equaled five hundred and thirty-seven dollars ($537) that year, compared to a three hundred and eighty-one dollar ($381) U.S. average, placing the state ninth highest nationally; and(iii) Rhode Island's cities and towns derived fifty-eight and nine-tenths percent (58.9%) of their own-source local general revenue from the property tax in fiscal year 1983, compared to an average of only twenty-eight and eight-tenths percent (28.8%) for all the states.(3) In 1983-84, Rhode Island ranked only forty-third nationally in terms of state support for public elementary and secondary school, providing only thirty-six percent (36%) of these revenues.(4) The state educational operations aid formula should be gradually increased until the state and municipalities equally share the cost of providing local education. The general assembly remains committed to that objective and intends to pursue that objective aggressively upon receipt and consideration of the final report of the joint legislative committee to establish a permanent education foundation aid formula in accordance with § 16-7.2-2 of the general laws.(5) The state should also share a greater portion of its economically sensitive growth taxes with its cities and towns in order to further shift the burden of funding essential municipal services from the property tax.(6) The growth in property tax levies should be capped in accordance with § 44-5-2 of the general laws as a quid pro quo for receiving increased state aid to reduce reliance on the property tax.(7) Cities and towns should be assisted in their efforts to control school and municipal expenditures by appropriately amending state arbitration and school budgeting laws.History of Section.P.L. 1985, ch. 182, § 1; P.L. 1988, ch. 84, § 99; P.L. 2006, ch. 253, § 3.
RI Gen L § 44-46-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-46 - Adult Education Tax Credit|Section 44-46-1 - Adult education tax credit.

§ 44-46-1. Adult education tax credit.A taxpayer who is an employer shall be allowed a credit, to be computed as provided in this chapter, against the tax imposed by chapters 11, 13, 14, 15, 17 and 30 of this title. The amount of the credit shall be fifty percent (50%) of the costs incurred solely and directly for non-worksite or worksite-based adult education programs as defined in § 44-46-2.History of Section.P.L. 1985, ch. 274, § 1; P.L. 1996, ch. 105, § 1; P.L. 1996, ch. 198, § 1; P.L. 1997, ch. 97, § 1; P.L. 1999, ch. 354, § 38.
RI Gen L § 44-46-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-46 - Adult Education Tax Credit|Section 44-46-2 - Definitions.

§ 44-46-2. Definitions.(a) As used in this chapter, "worksite-based" means a physical location in this state at which the taxpayer conducts his or her normal trade or business and "non-worksite" means other than "worksite-based".(b) "Adult education programs" shall be limited to:(1) Basic education, which consists of efforts to alleviate illiteracy and provide opportunities for academic achievement up to grade twelve (12) and which shall include instruction in reading, writing, arithmetic, literature, social studies, science, pre-vocational subjects, and other knowledge and skills necessary to cope in contemporary life; courses in Americanization and citizenship for immigrants; teaching English to persons with no or limited ability with the language; and preparation for the demonstration of competencies to qualify for the adult high school diploma or for examinations to earn the general educational development or high school equivalency diploma; and(2) Vocational training, which consists of the imparting of knowledge and skills necessary to become gainfully employed, at least at entry level, in a recognized occupation, and thus attain economic self-sufficiency, and which shall be conveyed by classroom instruction, on-the-job training, and apprenticeships.(c) "Employer" means a person, corporation, partnership, estate, or trust subject to the provisions of § 44-30-71.(d) "Paid employment" means a period of time during which an employee has been hired by a business and is receiving wages for his or her services.History of Section.P.L. 1985, ch. 274, § 1; P.L. 1996, ch. 105, § 1; P.L. 1996, ch. 198, § 1.