reglab/housing_qa huggingface dataset:
RI Gen L § 3-10-3 (2021)
2021 Rhode Island General Laws|Title 3 - Alcoholic Beverages|Chapter 3-10 - Taxation of Beverages|Section 3-10-3 - Reports and information required of manufacturers.

§ 3-10-3. Reports and information required of manufacturers.In order to aid in the assessment, levy, and collection of the tax imposed by § 3-10-1, the department of business regulation may of its own motion or at the request of the tax administrator require each manufacturer to furnish any reports, statements, and inventories as shall be needful or helpful in determining the amount of the tax, and for that purpose the department or its agents may make any examination and investigation and take inventories and do any other acts as are necessary to insure a full disclosure of the quantity of beverages subject to the tax. All reports, statements, inventories, and investigation results are open to the tax administrator to aid him or her in assessing the tax imposed by this chapter. The director of business regulation and the tax administrator shall carry out and enforce the provisions of this section.History of Section.P.L. 1933, ch. 2013, § 40; P.L. 1934, ch. 2088, § 10; P.L. 1936, ch. 2337, § 1; G.L. 1938, ch. 167, § 1; P.L. 1940, ch. 815, § 2; G.L. 1956, § 3-10-3.
RI Gen L § 3-10-4 (2021)
2021 Rhode Island General Laws|Title 3 - Alcoholic Beverages|Chapter 3-10 - Taxation of Beverages|Section 3-10-4 - Monthly returns by manufacturers - Payment of tax.

§ 3-10-4. Monthly returns by manufacturers — Payment of tax.Any person holding a manufacturer's license issued under this title, shall, on or before the tenth (10th) day of every month, or at the discretion of the tax administrator on a quarterly basis, return to the tax administrator under the oath of its treasurer, or person performing the duties of treasurer, or of an authorized agent or officer as of the last day of the month preceding, a statement showing its name and location, the quantity of beverage in gallons manufactured and sold by it within the month preceding or during the quarter ending the last day of the preceding month if on a quarterly basis and any other information as the administrator shall require. The amount of the tax shall be paid to the general treasurer within fifteen (15) days following its assessment.History of Section.P.L. 1933, ch. 2013, § 42; G.L. 1938, ch. 167, § 2; impl. am. P.L. 1939, ch. 660, § 70; G.L. 1956, § 3-10-4; P.L. 1992, ch. 374, § 1.
RI Gen L § 3-10-5 (2021)
2021 Rhode Island General Laws|Title 3 - Alcoholic Beverages|Chapter 3-10 - Taxation of Beverages|Section 3-10-5 - Information supplemental to returns - Audit of books.

§ 3-10-5. Information supplemental to returns — Audit of books.(a) The tax administrator may at any time request further information from any person or from the officers and employees of any corporation that he or she may deem necessary to verify, explain, or correct any return made in pursuance of the provisions of this chapter, and for the like purpose, the administrator or his or her authorized agent may examine the books of account of that person or corporation during business hours.(b) Each Class A licensee authorized to sell intoxicating beverages at wholesale or retail in this state shall file an annual report on or before February 1 with the division of taxation in the form required by the tax administrator. Such report shall include, but not be limited to, total sales of alcoholic beverages, sales tax, and excise tax collections on such sales for the immediately preceding calendar year. Annually, on or before May 1, the tax administrator shall prepare and submit to the chairs of the house and senate finance committees a report reflecting data from the annual reports submitted by said licensee to the division of taxation. The tax administrator's report shall compile total sales of alcoholic beverages, sales tax, and excise tax collections by county.History of Section.P.L. 1933, ch. 2013, § 44; G.L. 1938, ch. 167, § 4; impl. am. P.L. 1939, ch. 660, § 70; G.L. 1956, § 3-10-5; P.L. 2012, ch. 241, art. 21, § 15; P.L. 2013, ch. 144, art. 9, § 9; P.L. 2014, ch. 528, § 1.
RI Gen L § 3-10-6 (2021)
2021 Rhode Island General Laws|Title 3 - Alcoholic Beverages|Chapter 3-10 - Taxation of Beverages|Section 3-10-6 - Orders to produce evidence or permit examination.

§ 3-10-6. Orders to produce evidence or permit examination.If any officer or employee of any person or any corporation refuses to give to the tax administrator or his or her authorized agent any information reasonably necessary for the determination of the tax assessed under this chapter, or refuses to permit any examination of the books of that person or corporation reasonably necessary for the purpose, the administrator may take the proceedings set forth in § 44-11-24, and the district court is empowered to proceed to hear and determine the matter and to issue any orders as authorized by that section. A party aggrieved by an order of the court may appeal that order to the supreme court in accordance with the procedures contained in the rules of appellate procedure of the supreme court.History of Section.P.L. 1933, ch. 2013, § 45; G.L. 1938, ch. 167, § 5; impl. am. P.L. 1939, ch. 660, § 70; P.L. 1976, ch. 140, § 2.
RI Gen L § 3-10-7 (2021)
2021 Rhode Island General Laws|Title 3 - Alcoholic Beverages|Chapter 3-10 - Taxation of Beverages|Section 3-10-7 - Assessment in absence of return - Interest.

§ 3-10-7. Assessment in absence of return — Interest.Whenever the tax administrator ascertains that any person subject to the tax imposed by this chapter has failed to make the return required by § 3-10-4, the administrator shall proceed to assess the tax from any information he or she can obtain for any prior month for which no return has been made with interest at the rate of eight per cent (8%) per annum from the time when the tax should in fact have been paid.History of Section.P.L. 1933, ch. 2013, § 43; G.L. 1938, ch. 167, § 3; impl. am. P.L. 1939, ch. 660, § 70; G.L. 1956, § 3-10-7.
RI Gen L § 3-10-8 (2021)
2021 Rhode Island General Laws|Title 3 - Alcoholic Beverages|Chapter 3-10 - Taxation of Beverages|Section 3-10-8 - Collection of delinquent taxes - Suspension of license.

§ 3-10-8. Collection of delinquent taxes — Suspension of license.If the tax provided for by this chapter is not paid to the general treasurer within fifteen (15) days after the tax becomes due and payable, the general treasurer, attorney general, and other officials shall proceed to collect the tax in the same manner as they are directed in other cases to proceed under § 44-13-33. In addition to the procedure above directed, the general treasurer shall, if the tax remains unpaid for the period of thirty (30) days after the tax becomes due and payable, certify the fact of delinquency to the department of business regulation, and it is the duty of that department to immediately notify the delinquent that in case the tax is not paid to the general treasurer within ten (10) days after the giving of the notice, the license of the delinquent will be and remain suspended until all delinquent taxes of the licensee are paid. Upon the expiration of that ten (10) days the department shall, in case all the licensee's taxes as provided for have not been paid, suspend the license of the delinquent until all of those taxes are paid in full.History of Section.P.L. 1933, ch. 2013, § 46; P.L. 1935, ch. 2271, § 1; G.L. 1938, ch. 167, § 6; impl. am. P.L. 1939, ch. 660, § 120; G.L. 1956, § 3-10-8.
RI Gen L § 3-10-9 (2021)
2021 Rhode Island General Laws|Title 3 - Alcoholic Beverages|Chapter 3-10 - Taxation of Beverages|Section 3-10-9 - Information confidential - Appeal of assessments.

§ 3-10-9. Information confidential — Appeal of assessments.The provisions of § 44-11-21 are applicable to the persons and corporations concerned in the assessment, levy, and collection of the tax imposed by this chapter.History of Section.P.L. 1933, ch. 2013, § 45; G.L. 1938, ch. 167, § 5; G.L. 1956, § 3-10-9; P.L. 1982, ch. 388, § 17.
RI Gen L § 3-10-10 (2021)
2021 Rhode Island General Laws|Title 3 - Alcoholic Beverages|Chapter 3-10 - Taxation of Beverages|Section 3-10-10 - Repealed.

§ 3-10-10. Repealed.History of Section.P.L. 1933, ch. 2013, § 42; G.L. 1938, ch. 167, § 2; impl. am. P.L. 1939, ch. 660, § 65; G.L. 1956, § 3-10-10; Repealed by P.L. 1987, ch. 118, art. 7, § 5, effective June 22, 1987.
RI Gen L § 3-10-11 (2021)
2021 Rhode Island General Laws|Title 3 - Alcoholic Beverages|Chapter 3-10 - Taxation of Beverages|Section 3-10-11 - Limit on wholesaler's profits - Payment of excess to state.

§ 3-10-11. Limit on wholesaler's profits — Payment of excess to state.Every holder of a wholesaler's license is entitled only to retain for himself or herself those profits in his or her business as are necessary to repair loss or shrinkage in his or her capital invested in the business plus nine percent (9%) per annum cumulatively upon the amount of capital actually invested in the business. All profits in excess of that amount shall be paid annually by the wholesaler to the treasurer of the state for its own use.History of Section.P.L. 1933, ch. 2013, § 49; G.L. 1938, ch. 167, § 7; G.L. 1956, § 3-10-11.
RI Gen L § 3-10-12 (2021)
2021 Rhode Island General Laws|Title 3 - Alcoholic Beverages|Chapter 3-10 - Taxation of Beverages|Section 3-10-12 - Sale of distillery and winery products - Records of wholesalers.

§ 3-10-12. Sale of distillery and winery products — Records of wholesalers.Sale of the products of a distillery or a winery shall be made only to holders of wholesale licenses under this title. Every wholesaler shall keep separate accounts of the business conducted under his or her license in any form as shall be approved by the department of business regulation. The accounts shall be open to inspection by the department at all reasonable times.History of Section.P.L. 1933, ch. 2013, § 49; G.L. 1938, ch. 167, § 7; impl. am. P.L. 1939, ch. 660, § 120; G.L. 1956, § 3-10-12.
RI Gen L § 3-10-13 (2021)
2021 Rhode Island General Laws|Title 3 - Alcoholic Beverages|Chapter 3-10 - Taxation of Beverages|Section 3-10-13 - Rules and regulations.

§ 3-10-13. Rules and regulations.The department has the power to establish rules and regulations for the purpose of ascertaining the profits which the wholesalers make in the operation of their business and to require that all profits in excess of those permitted shall be paid as is provided to the general treasurer.History of Section.P.L. 1933, ch. 2013, § 49; G.L. 1938, ch. 167, § 7; impl. am. P.L. 1939, ch. 660, § 120; G.L. 1956, § 3-10-13.
RI Gen L § 3-10-14 (2021)
2021 Rhode Island General Laws|Title 3 - Alcoholic Beverages|Chapter 3-10 - Taxation of Beverages|Section 3-10-14 - Brewers exempt from §§ 3-10-11 - 3-10-13.

§ 3-10-14. Brewers exempt from §§ 3-10-11 — 3-10-13.The provisions of §§ 3-10-11 — 3-10-13 shall not apply to brewers holding a manufacturer's license.History of Section.P.L. 1933, ch. 2013, § 49; G.L. 1938, ch. 167, § 7; G.L. 1956, § 3-10-14.
RI Gen L § 3-10-15 (2021)
2021 Rhode Island General Laws|Title 3 - Alcoholic Beverages|Chapter 3-10 - Taxation of Beverages|Section 3-10-15 - Retaliatory service charge on imported beverages.

§ 3-10-15. Retaliatory service charge on imported beverages.Whenever the law or any order, rule, or regulation of any other state of the United States or of any foreign sovereignty having the force of law operates as to expose beverages manufactured in this state to liability to any tax, assessment, impost, or other charge which is intended to give or has in practice the effect of giving any beverage manufactured in the state or sovereignty in question a market advantage over beverages manufactured in this state and transported to and intended to be sold in that state or sovereignty, then the service charge authorized by § 3-10-16, imposed or to be imposed upon beverages manufactured or exported from that state or sovereignty into this state shall be in an amount at least equal to the tax, assessment, impost, or other charge imposed by that state or sovereignty upon the like beverages manufactured in this state and shipped into that state or sovereignty. In case, in the judgment of the department of business regulation, a service charge equal to that tax, assessment, impost, or other charge is not sufficient to bring about the removal of the discrimination against beverages manufactured in this state in favor of beverages manufactured in that state or sovereignty, then the department shall impose any additional service charge or charges as in its judgment will be adequate to that end.History of Section.P.L. 1933, ch. 2013, § 40; P.L. 1937, ch. 2523, § 1; G.L. 1938, ch. 167, § 8; impl. am. P.L. 1939, ch. 660, § 120; G.L. 1956, § 3-10-15.
RI Gen L § 3-10-16 (2021)
2021 Rhode Island General Laws|Title 3 - Alcoholic Beverages|Chapter 3-10 - Taxation of Beverages|Section 3-10-16 - Reciprocal license and requirements for importation of malt beverages.

§ 3-10-16. Reciprocal license and requirements for importation of malt beverages.Any person, firm, or corporation located in another state and engaged in the business of manufacturing or selling malt beverages, who transports or causes to be transported malt beverages into this state for sale or consumption in this state, shall pay an annual fee equal in amount to the license or other fees which that other state requires to be paid by a person, firm, or corporation located in this state by reason of the transportation of those beverages from this state into that other state or the sale of those beverages to a person, firm, or corporation located in that other state or otherwise; and shall perform all other duties, including the filing of bonds and certificates of approval, which that other state requires to be performed by a person, firm, or corporation located in this state as a condition precedent to the transportation of those beverages from this state into that other state or the sale of those beverages to a person, firm, or corporation located in that other state. Whenever an order for the importation of beverages is placed with the department of business regulation under this section, the department shall determine what fee or fees must be paid and what other conditions precedent must be performed under this section by the person, firm, or corporation by which that order is placed and to which that order is to be forwarded, and shall refuse to forward that order until the fee or fees have been paid and any other conditions precedent performed. The fee or fees shall be paid to the general treasurer for the use of the state.History of Section.P.L. 1933, ch. 2013, § 86; P.L. 1938, ch. 2608, § 1; G.L. 1938, ch. 167, § 11; impl. am. P.L. 1939, ch. 660, § 120; G.L. 1956, § 3-10-16.
RI Gen L § 3-10-17 (2021)
2021 Rhode Island General Laws|Title 3 - Alcoholic Beverages|Chapter 3-10 - Taxation of Beverages|Section 3-10-17 - Tax on imported malt beverages.

§ 3-10-17. Tax on imported malt beverages.There is imposed on all malt beverages imported into this state from another state under the provisions of § 3-10-16:(1) A tax on every thirty-one (31) gallons, which tax is equal to the amount by which the sum of the taxes on those beverages, or on the sale of a like quantity of those beverages, shipped from this state into that other state, imposed by that other state from which those beverages are imported, when added to the service charges imposed by that other state in connection with the shipment into that other state, is in excess of the sum of the taxes imposed by that other state on those beverages, or on the sale of those beverages, manufactured within that other state when added to the service charges imposed by that other state in connection with the sale of those beverages manufactured within that other state; and(2) A tax at a like rate for any other quantity or for any fractional part.History of Section.P.L. 1933, ch. 2013, § 84; P.L. 1938, ch. 2608, § 1; G.L. 1938, ch. 167, § 9; G.L. 1956, § 3-10-17.
RI Gen L § 3-10-18 (2021)
2021 Rhode Island General Laws|Title 3 - Alcoholic Beverages|Chapter 3-10 - Taxation of Beverages|Section 3-10-18 - Payment of malt beverage tax.

§ 3-10-18. Payment of malt beverage tax.A person who has placed an order with the department of business regulation for the importation of malt beverages into this state under the provisions of § 3-10-16, shall file a duplicate copy of that order with the tax administrator. The administrator shall determine the amount of tax due in connection with that order under the provisions of § 3-10-17. Notice of the amount of the tax determined shall be certified to the general treasurer. The tax shall be paid to the general treasurer as a condition precedent to the forwarding of the order by the department of business regulation. If the order is placed by a licensee who engages to store the beverages ordered or any part of them in the warehouse of the department of business regulation, then the payment of the tax may be deferred until the beverages are withdrawn from the warehouse, and in that case as beverages are withdrawn the tax shall be paid.History of Section.P.L. 1933, ch. 2013, § 85; P.L. 1938, ch. 2608, § 1; G.L. 1938, ch. 167, § 10; impl. am. P.L. 1939, ch. 660, §§ 70, 120; G.L. 1956, § 3-10-18.
RI Gen L § 3-10-19 (2021)
2021 Rhode Island General Laws|Title 3 - Alcoholic Beverages|Chapter 3-10 - Taxation of Beverages|Section 3-10-19 - Refunds on import orders not filled.

§ 3-10-19. Refunds on import orders not filled.Whenever these import orders shall not be filled after the tax in connection with these import orders has been paid, the general treasurer shall, upon receiving any proof, as may be satisfactory to the department of business regulation, refund the amount of the tax to the person by whom it was paid.History of Section.P.L. 1933, ch. 2013, § 85; P.L. 1938, ch. 2608, § 1; G.L. 1938, ch. 167, § 10; impl. am. P.L. 1939, ch. 660, § 120; G.L. 1956, § 3-10-19.
RI Gen L § 3-10-20 (2021)
2021 Rhode Island General Laws|Title 3 - Alcoholic Beverages|Chapter 3-10 - Taxation of Beverages|Section 3-10-20 - Appeals.

§ 3-10-20. 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 35 of title 42.History of Section.P.L. 1933, ch. 2013, § 85; P.L. 1938, ch. 2608, § 1; G.L. 1938, ch. 167, § 10; impl. am. P.L. 1939, ch. 660, § 70; G.L. 1956, § 3-10-20; P.L. 1982, ch. 388, §§ 3, 4.
RI Gen L § 3-10-21 (2021)
2021 Rhode Island General Laws|Title 3 - Alcoholic Beverages|Chapter 3-10 - Taxation of Beverages|Section 3-10-21 - Refund of taxes and service fees on lost, unmarketable, or condemned beverages.

§ 3-10-21. Refund of taxes and service fees on lost, unmarketable, or condemned beverages.(a) Holders of manufacturer's, wholesaler's, and retailer's licenses issued pursuant to this title shall, upon claim made to the liquor control administrator, receive a refund of any taxes and service fees previously paid on alcoholic beverages, which were lost, rendered unmarketable, or condemned by an authorized official by reason of:(1) Fire, flood, casualty, or other disaster; or(2) Breakage, destruction, or other damage (but not including theft) resulting from vandalism or malicious mischief, if this disaster or damage occurred in this state and if these alcoholic beverages were held and intended for sale at the time of this disaster or other damage. Refunds provided in this section shall be made to the person holding the alcoholic beverages for sale at the time of the disaster or other damage.(b) No refund shall be allowed under this section unless:(1) A claim is filed within six (6) months after the date upon which the alcoholic beverages were lost, rendered unmarketable or condemned by an authorized official; and(2) The claimant furnishes satisfactory proof to the liquor control administrator that the claimant:(i) Was not indemnified by any valid claim of insurance or otherwise in respect of the taxes or service fees on the alcoholic beverages covered by the claim; and(ii) Is entitled to payment under this section.(c) No claim of less than one hundred dollars ($100) is allowed under this section with respect to any disaster or other damage (as the case may be).(d) When payment has been made under this section in respect of the tax or service fee on the alcoholic beverages condemned by an authorized official or rendered unmarketable, the alcoholic beverages shall be destroyed under the supervision as the liquor control administrator may prescribe, unless the alcoholic beverages were previously destroyed under supervision satisfactory to the liquor control administrator.History of Section.P.L. 1987, ch. 92, § 1.
RI Gen L § 3-10-22 - 3-10-25 (2021)
2021 Rhode Island General Laws|Title 3 - Alcoholic Beverages|Chapter 3-10 - Taxation of Beverages|Section 3-10-22 - 3-10-25 - Repealed.

§ 3-10-22 — 3-10-25. Repealed.
RI Gen L § 3-11-1 (2021)
2021 Rhode Island General Laws|Title 3 - Alcoholic Beverages|Chapter 3-11 - Penalties and Liabilities|Section 3-11-1 - Repealed.

§ 3-11-1. Repealed.History of Section.P.L. 1933, ch. 2013, § 69; G.L. 1938, ch. 168, § 1; G.L. 1956, § 3-11-1; P.L. 1985, ch. 430, § 1; Repealed by P.L. 1986, ch. 537, § 1. Section 2 of P.L. 1986, ch. 537 provides that the repeal of this section by that Act shall take effect upon passage (June 25, 1986) and apply only to causes of action arising on or after that date. For present provisions of law, see § 3-14-1 et seq.
RI Gen L § 3-11-2 (2021)
2021 Rhode Island General Laws|Title 3 - Alcoholic Beverages|Chapter 3-11 - Penalties and Liabilities|Section 3-11-2 - Habitually intemperate persons - Notice by family or employer - Liability of notified persons.

§ 3-11-2. Habitually intemperate persons — Notice by family or employer — Liability of notified persons.The husband, wife, parent, child, guardian, or employer of any person who has the habit of drinking intoxicating beverages to excess may give notice, in writing, signed by him or her, to any person requesting him or her not to sell or deliver intoxicating beverage to the person having that habit. If the person, so notified, at any time within twelve (12) months sells or delivers any intoxicating beverage to the person having that habit, or permits that person to loiter on his or her premises, the person giving the notice may in a civil action recover from the person notified any sum as may be assessed as damages; provided, the employer giving the notice shall be injured in his or her person, business or property. A married person may bring the action in his or her own name, and all damages recovered by him or her shall enure to his or her separate use. In case of the death of either party, the action and right of action shall survive to or against the executor or administrator.History of Section.P.L. 1933, ch. 2013, § 70; G.L. 1938, ch. 168, § 2; G.L. 1956, § 3-11-2; P.L. 1998, ch. 441, § 9.
RI Gen L § 3-11-3 (2021)
2021 Rhode Island General Laws|Title 3 - Alcoholic Beverages|Chapter 3-11 - Penalties and Liabilities|Section 3-11-3 - Actions for beverages unlawfully sold.

§ 3-11-3. Actions for beverages unlawfully sold.No action of any kind shall be had or maintained in any court of this state for the value of any beverage drunk upon the premises of the seller or for the possession or value of any beverages held, purchased, or sold contrary to this title.History of Section.P.L. 1933, ch. 2013, § 76; G.L. 1938, ch. 169, § 1; G.L. 1956, § 3-11-3.