reglab/housing_qa huggingface dataset:
RI Gen L § 44-42-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-42 - Education Assistance and Development Tax Credit|Section 44-42-2 - Tax credit.

§ 44-42-2. Tax credit.A taxpayer shall be allowed a credit against the tax imposed by chapters 11, 13 (except § 44-13-13), 14 and 17 of this title. The amount of the credit shall be eight percent (8%) of:(1) The amount in excess of ten thousand dollars ($10,000) in any taxable year contributed to an institution of higher education for the establishment or maintenance of a faculty chair, department, or program for scientific research or education;(2) The amount in excess of ten thousand dollars ($10,000) in any taxable year contributed to an institution of higher education for a work fellowship program that is providing training connected with scientific research or education and is established by an institution of higher education for the students of an institution; and(3) The cost or other basis for federal income tax purposes, determined immediately prior to the contributions, in excess of ten thousand dollars ($10,000) in any taxable year of tangible personal property contributed to an institution of higher education for use in an educational, training, or research program for scientific research or education conducted by an institution in this state, excluding sale discounts and sale-gift or similar arrangements pertaining to the purchase of equipment.History of Section.P.L. 1985, ch. 244, § 1.
RI Gen L § 44-42-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-42 - Education Assistance and Development Tax Credit|Section 44-42-3 - Definitions.

§ 44-42-3. Definitions.Within the meaning of this chapter:(1) "Institution of higher education" means an educational organization which is described in 26 U.S.C. § 170(b)(1)(A)(ii) and is an institution of higher education (as defined in 26 U.S.C. § 3304(f)) in Rhode Island and any organization described in 26 U.S.C. § 501(c)(3) which is organized and operated for the exclusive benefit of the institution; and(2) "Scientific research or education" means research or education in engineering or engineering technologies, the physical and biological sciences, computer science and technologies, mathematics, and electronic and automated medical and industrial equipment and instrument operations.History of Section.P.L. 1985, ch. 244, § 1; P.L. 1986, ch. 287, art. 13, § 1.
RI Gen L § 44-42-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-42 - Education Assistance and Development Tax Credit|Section 44-42-4 - Certification.

§ 44-42-4. Certification.A taxpayer shall not be allowed a credit under § 44-42-2 with respect to the contribution of tangible personal property to an institution of higher education unless the taxpayer receives from the institution a written statement representing that the property will be used by the institution in this state in a manner that satisfies the requirements prescribed in this chapter.History of Section.P.L. 1985, ch. 244, § 1.
RI Gen L § 44-42-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-42 - Education Assistance and Development Tax Credit|Section 44-42-5 - Limitation on credit.

§ 44-42-5. Limitation on credit.The credit allowed under this chapter for any taxable year shall not reduce the tax due for that year to less than one hundred dollars ($100). If the amount of credit allowable under this chapter for any taxable year reduces the tax to one hundred dollars ($100), any amount of credit not deductible in that taxable year may be carried over to the following year or years (not to exceed five (5) years) and may be deducted from the taxpayer's tax for that year or years.History of Section.P.L. 1985, ch. 244, § 1.
RI Gen L § 44-43-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-43 - Tax Incentives for Capital Investment in Small Businesses|Section 44-43-2 - Deduction or modification.

§ 44-43-2. Deduction or modification.(a) In the year in which a taxpayer first makes a qualifying investment in a certified venture capital partnership or the year in which an entrepreneur first makes an investment in a qualifying entity, the taxpayer or the entrepreneur shall be allowed:(1) A deduction for purposes of computing net income or net worth in accordance with chapter 11 of this title; or(2) A deduction from gross earnings for purposes of computing the public service corporation tax in accordance with chapter 13 of this title; or(3) A deduction for the purposes of computing net income in accordance with chapter 14 of this title; or(4) A deduction for the purposes of computing gross premiums in accordance with chapter 17 of this title; or(5) A modification reducing federal adjusted gross income in accordance with chapter 30 of this title.(b) The deduction or modification shall be in an amount equal to the taxpayer's qualifying investment in a certified venture capital partnership or an entrepreneur's investment in a qualifying business entity and shall be measured at the year end of the certified venture capital partnership, the year end of the qualifying business entity, or the year end of the investing taxpayer, whichever comes first.History of Section.P.L. 1987, ch. 559, § 1.
RI Gen L § 44-43-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-43 - Tax Incentives for Capital Investment in Small Businesses|Section 44-43-3 - Wage credit.

§ 44-43-3. Wage credit.(a) There shall be allocated among the entrepreneurs of a qualifying business entity (based on the ratio of each entrepreneur's interest in the entity to the total interest held by all entrepreneurs) with respect to each entity on an annual basis commencing with the calendar year in which the entity first qualified as a qualifying business entity a credit against the tax imposed by chapter 30 of this title. The credit shall be equal to three percent (3%) of the wages (as defined in 26 U.S.C. § 3121(a)) in excess of fifty thousand dollars ($50,000) paid during each calendar year to employees of the entity; provided, that there shall be excluded from the amount on which the credit is based any wages:(1) Paid to any owner of the entity;(2) Paid more than five (5) years after the entity commenced business or five (5) years after the purchase of the business entity by new owners, whichever occurs later; or(3) Paid to employees who are not principally employed in Rhode Island and whose wages are not subject to withholding pursuant to chapter 30 of this title.(b) The credit authorized by this section shall cease in the taxable year next following after the taxable year in which the average annual gross revenue of the business entity equals or exceeds one million five hundred thousand dollars ($1,500,000).History of Section.P.L. 1987, ch. 559, § 1.
RI Gen L § 44-43-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-43 - Tax Incentives for Capital Investment in Small Businesses|Section 44-43-4 - Restrictions.

§ 44-43-4. Restrictions.(a) The deduction or modification provided in § 44-43-2 and the credit provided in § 44-43-3, shall not reduce the taxes prescribed in chapters 11, 13 and 14 of this title to less than one hundred dollars ($100). Amounts of credits, modifications, or deductions shall not reduce the taxes set forth in chapters 17 and 30 of this title to less than zero (0).(b) The credit provided in § 44-43-3 is not refundable.(c) Amounts of credits, modifications, or deductions which may not be used due to the application of subsection (a) of this section may not be carried over to the following year.(d) In the event that the taxpayer entitled to a deduction in accordance with § 44-43-2 is a partnership, joint venture, or small business corporation, the deduction shall be divided in the same manner as income.(e) The deduction authorized by § 44-43-2(a)(1) shall only be allowed in the computation of net income or net worth of that corporation included in a consolidated return that qualifies for the deduction and may not be used in the computation of net income or net worth of other corporations that may join in the filing of a consolidated tax return.(f) The credit prescribed in § 44-43-3 may not be applied against the tax for which the entrepreneur is liable until all other credits available to the entrepreneur have been applied.History of Section.P.L. 1987, ch. 559, § 1.
RI Gen L § 44-43-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-43 - Tax Incentives for Capital Investment in Small Businesses|Section 44-43-5 - Exemption.

§ 44-43-5. Exemption.To the extent that a long-term capital gain was included in the calculations of taxes imposed by chapters 11, 13, 14 or 30 of this title, that long-term capital gain shall be excluded. The long-term capital gain is the long-term capital gain as defined in 26 U.S.C. § 1222(3) which is:(1) Recognized by a partner in a certified venture capital partnership from the sale or exchange of an interest in the partnership; or(2) A partner's distributive share (in a certified venture capital partnership) of any long-term capital gain recognized by the partnership from the sale or exchange of an interest in any entity which at the time the interest was acquired was a qualifying business entity; or(3) The long-term capital gain recognized by an entrepreneur from the sale or exchange of an interest in an entity, which at the time the interest was acquired was a qualifying business entity.History of Section.P.L. 1987, ch. 559, § 1.
RI Gen L § 44-43-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-43 - Tax Incentives for Capital Investment in Small Businesses|Section 44-43-6 - Recapture.

§ 44-43-6. Recapture.(a) A taxpayer or entrepreneur which has been allowed a deduction or modification in accordance with § 44-43-2 is required to recapture all the deductions or modifications taken in any taxable year:(1) In which the taxpayer or entrepreneur sells or exchanges or there is a reduction in his or her interest in a qualifying business entity; or(2) In which there is a reduction in the taxpayer's interest in a qualifying investment in a certified venture capital partnership.(b) Any recapture shall be limited to the proceeds resulting from the reduction in subsection(a) of this section. There shall be no recapture as the result of or following the death of any entrepreneur or taxpayer. There shall be no recapture with respect to any investment held by an entrepreneur or taxpayer for at least five (5) years.History of Section.P.L. 1987, ch. 559, § 1.
RI Gen L § 44-43-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-43 - Tax Incentives for Capital Investment in Small Businesses|Section 44-43-7 - Rules and regulations.

§ 44-43-7. Rules and regulations.The tax administrator is authorized and empowered to make rules and regulations that he or she may deem necessary for the proper administration and enforcement of this chapter, excepting those matters committed by § 44-43-1(2) and (6) to the supervision of the Rhode Island economic development corporation.History of Section.P.L. 1987, ch. 559, § 1.
RI Gen L § 44-43.1-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-43.1 - Small Business Tax Credit|Section 44-43.1-1 - Repealed.

§ 44-43.1-1. Repealed.History of Section.P.L. 1994, ch. 108, § 1; P.L. 1998, ch. 110, § 1; Repealed by P.L. 2004, ch. 595, art. 17, § 3, effective July 30, 2004, and applicable to tax years ending on or after January 1, 2004.
RI Gen L § 44-44-1 (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 44-44-1 - Purpose.

§ 44-44-1. Purpose.This chapter is enacted to provide funding for the litter reduction and recycling program, created pursuant to chapter 15.1 of title 37, and the hard-to-dispose material — control and recycling program, created pursuant to chapter 15.1 of title 37.History of Section.P.L. 1984, ch. 251, § 4; P.L. 1989, ch. 514, § 3.
RI Gen L § 44-44-3 (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 - Imposition of tax on beverage containers.

§ 44-44-3. Imposition of tax on beverage containers.There shall be levied and imposed a tax of eight cents ($0.08) on each case of beverage containers sold by a beverage wholesaler to a beverage retailer or consumer within this state. The tax shall be collected by the beverage wholesaler. The tax provided for in this section shall not be levied, imposed, or collected on reusable and refillable beverage containers.History of Section.P.L. 1984, ch. 251, § 4; P.L. 1988, ch. 241, § 2; P.L. 1998, ch. 86, § 1; P.L. 1998, ch. 377, § 1; P.L. 2019, ch. 88, art. 5, § 15.
RI Gen L § 44-44-3.1 (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 44-44-3.1 - Permit required.

§ 44-44-3.1. Permit required.Commencing August 1, 1988, every person engaging in, or desiring to engage in activities described in § 44-44-2(20), shall annually file an application with the tax administrator for a litter control participation permit, hereinafter called a "permit", for each place of business in Rhode Island. In those cases where the only qualifying activity is the operation of vending machines, the person shall either obtain a Class A permit for each vending machine or obtain a permit based on total gross receipts. All applications shall be in a form, including information and bearing signatures that the tax administrator may require. At the time of making an application, the applicant shall pay the tax administrator a permit fee based as follows:(1) For the applicant whose gross receipts for the prior calendar year measured less than fifty thousand dollars ($50,000), a fee of twenty-five dollars ($25.00);(2) For the applicant whose gross receipts for the prior calendar year measured at least fifty thousand dollars ($50,000), but less than one hundred thousand dollars ($100,000), a fee of thirty-five dollars ($35.00);(3) For the applicant whose gross receipts for the calendar year measured at least one hundred thousand dollars ($100,000), but less than four hundred thousand dollars ($400,000), a fee of seventy-five dollars ($75.00);(4) For the applicant whose gross receipts for the prior calendar year measured at least four hundred thousand dollars ($400,000), but less than one million dollars ($1,000,000), a fee of one hundred dollars ($100); and(5) For the applicant whose gross receipts for the prior calendar year measured one million dollars ($1,000,000) or more, a fee of one hundred twenty-five dollars ($125) for each one million dollars ($1,000,000) or fraction of this amount. The fee in this subdivision shall not exceed the sum of one thousand dollars ($1,000) for each permit at each place of business in Rhode Island when the "qualifying activities" referred to in this section and defined in § 44-44-2(20) and the sale of food products do not exceed ten percent (10%) of the gross receipts for each permit.History of Section.P.L. 1988, ch. 241, § 4; P.L. 1989, ch. 264, § 1; P.L. 1990, ch. 389, § 1.
RI Gen L § 44-44-3.2 (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 44-44-3.2 - Penalty for operation without a permit - Injunctive relief.

§ 44-44-3.2. Penalty for operation without a permit — Injunctive relief.(a) Any person who engages (or the officer of a corporation engaged) in activities described in § 44-44-2(20) without the permit required by this chapter shall be guilty of a misdemeanor and shall, for each offense, be fined not more than one thousand dollars ($1,000), or be imprisoned for not more than one year, or punished by both a fine and imprisonment. Each day in which a person is so engaged shall constitute a separate offense.(b) The superior court of this state shall have jurisdiction of restraining any person from engaging in activities described in § 44-44-2(20) without the proper permit as prescribed in this chapter. The tax administrator may institute proceedings to prevent and restrain violations of this chapter.History of Section.P.L. 1988, ch. 241, § 4.
RI Gen L § 44-44-3.3 (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 44-44-3.3 - Partial periods.

§ 44-44-3.3. Partial periods.(a) (1) Each applicant which did not do business at a particular location during the prior calendar year for the purposes of determining the proper fee in accordance with § 44-44-3.1 may, for application purposes, only apply for a Class A permit for that location.(2) For purposes of this section, the term "applicant" shall not include any person who purchases an ongoing business and continues to operate the same type of business from the same location without interruption of thirty (30) days or more immediately following the purchase of the business.(b) Any permittee ceasing business at a location before the annual expiration date of permit shall return the permit to the tax administrator for cancellation.(c) The fees set forth in § 44-44-3.1 are neither proratable nor refundable for partial periods of operation at a specific location.(d) A person who purchases an ongoing business and continues to operate the business in the same location in a calendar year for which the prior permit holder has paid the applicable fee may obtain a permit for the remainder of that calendar year upon payment of a twenty-five dollar ($25.00) fee.History of Section.P.L. 1988, ch. 241, § 4; P.L. 1990, ch. 317, § 1.
RI Gen L § 44-44-3.4 (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 44-44-3.4 - Issuance of permit - Assignment prohibited - Display.

§ 44-44-3.4. Issuance of permit — Assignment prohibited — Display.Upon receipt of the required application and permit fee, the tax administrator shall issue to the applicant a separate permit for each location in Rhode Island. A permit is not assignable and is valid only for the person in whose name it was issued and only for the business location shown in the permit. It shall at all times be conspicuously displayed at the location for which it was issued.History of Section.P.L. 1988, ch. 241, § 4.
RI Gen L § 44-44-3.5 (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 44-44-3.5 - Application due date - Weekends and holidays - Mailing.

§ 44-44-3.5. Application due date — Weekends and holidays — Mailing.(a) Each applicant shall apply for a permit prior to engaging in the activities described in § 44-44-2(20) for each location in Rhode Island and, after this, shall annually reapply on or before August 1 of each year.(b) When the application due date, or any other due date for activity by an applicant or permittee, falls on a Saturday, Sunday, or Rhode Island legal holiday, the application or activity will be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday, or Rhode Island legal holiday.(c) When any application, payment or other document required to be filed on or before a prescribed date set forth in this chapter is delivered after the required date by United States Post Office 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 document was, within the prescribed time, deposited in the mail with United States postage prepaid and properly addressed.History of Section.P.L. 1988, ch. 241, § 4.
RI Gen L § 44-44-3.6 (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 44-44-3.6 - Exemption.

§ 44-44-3.6. Exemption.There shall be exempted from the taxes and fees imposed by this chapter any measure upon which this state is prohibited from taxing under the Constitution of the United States.History of Section.P.L. 1988, ch. 241, § 4.
RI Gen L § 44-44-3.7 (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 44-44-3.7 - Imposition of tax on hard-to-dispose material.

§ 44-44-3.7. Imposition of tax on hard-to-dispose material.(a) There shall be levied and imposed a tax of ten cents ($0.10) per quart (32 oz.) or ten and 6/10 cents ($0.106) per liter on lubricating oils, twenty cents ($0.20) per gallon or five and 28/100th cents ($0.0528) per liter on antifreeze, one half cent ($0.005) per gallon or one hundred thirty two thousandths ($0.00132) per liter on organic solvents, and one dollar ($1.00) per tire as defined above. The tax shall be separately stated and collected upon the sale by the hard-to-dispose material wholesalers to a hard-to-dispose material retailer. In the case of new motor vehicles, a fee of six dollars ($6.00) per vehicle shall be levied and paid to the division of motor vehicles in conjunction with titling of the vehicle. Every hard-to-dispose material retailer selling, using, or otherwise consuming in this state any hard-to-dispose material is liable for the tax imposed by this section. Its liability is not extinguished until the tax has been paid to the state, except that a receipt from a hard-to-dispose material wholesaler engaging in business in this state or from a hard-to-dispose material wholesaler who is authorized by the tax administrator to collect the tax under rules and regulations that he or she may prescribe given to the hard-to-dispose material retailer is sufficient to relieve the hard-to-dispose material retailer from further liability for the tax to which the receipt refers.(b) In the event that a person purchases hard-to-dispose material for its own use or consumption and not for resale from a hard-to-dispose material wholesaler or retailer not engaged in business in this state or not authorized by the tax administrator to collect the tax, that person shall be liable for the tax imposed by this section.History of Section.P.L. 1989, ch. 514, § 4; P.L. 1990, ch. 317, § 1; P.L. 2019, ch. 88, art. 5, § 15.