reglab/housing_qa huggingface dataset:
RI Gen L § 44-26-9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-26 - Declaration of Estimated Tax by Corporations|Section 44-26-9 - Willful failure.

§ 44-26-9. Willful failure.Any officer, director, or employee of any corporation which is required under this chapter to file a declaration of estimated tax, who is willfully responsible for the failure of the corporation to file the declaration or pay any installment of the advance due under this chapter, or both, is liable for the amount of tax lost to the state and to a penalty of not less than five hundred dollars ($500) nor more than ten thousand dollars ($10,000), or be imprisoned not exceeding one year, or both.History of Section.P.L. 1968, ch. 263, art. 11, § 1; P.L. 1986, ch. 103, § 8.
RI Gen L § 44-26-10 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-26 - Declaration of Estimated Tax by Corporations|Section 44-26-10 - Applicability of laws.

§ 44-26-10. Applicability of laws.All provisions of chapters 11, 12, 13, 14, 15, 17 of this title and § 27-3-38 relative to the assessment, collection, verification, and administration of taxes, including penalties, applicable to corporations subject to taxation under any of these chapters and section, so far as pertinent and consistent, are applicable to the provisions of this chapter. Any addition of tax or penalty imposed by this chapter, is assessed and collected by the tax administrator in the same manner as taxes imposed upon corporations under any of the chapters mentioned in this section.History of Section.P.L. 1968, ch. 263, art. 11, § 1; P.L. 1989, ch. 126, art. 33, § 1; P.L. 1992, ch. 15, art. 2, § 1.
RI Gen L § 44-26-11 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-26 - Declaration of Estimated Tax by Corporations|Section 44-26-11 - Administration.

§ 44-26-11. Administration.The tax administrator is charged with the administration of this chapter, and all forms necessary and proper for the enforcement of this chapter are prescribed and furnished by the tax administrator. The state tax administrator may prescribe regulations and rulings, not inconsistent with law, to carry into effect the provisions of this chapter and these regulations and rulings, when reasonably designed to carry out the intent and purposes of this chapter, are prima facie evidence of its proper interpretation.History of Section.P.L. 1968, ch. 263, art. 11, § 1.
RI Gen L § 44-27-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-27 - Taxation of Farm, Forest, and Open Space Land|Section 44-27-1 - Legislative declaration.

§ 44-27-1. Legislative declaration.It is declared:(1) That it is in the public interest to encourage the preservation of farm, forest, and open space land in order to maintain a readily available source of food and farm products close to the metropolitan areas of the state, to conserve the state's natural resources, and to provide for the welfare and happiness of the inhabitants of the state.(2) That it is in the public interest to prevent the forced conversion of farm, forest, and open space land to more intensive uses as the result of economic pressures caused by the assessment for purposes of property taxation at values incompatible with their preservation as farm, forest, and open space land.(3) That the necessity in the public interest of the enactment of the provisions of this chapter is a matter of legislative determination.History of Section.P.L. 1980, ch. 252, § 2.
RI Gen L § 44-27-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-27 - Taxation of Farm, Forest, and Open Space Land|Section 44-27-2 - Definitions.

§ 44-27-2. Definitions.When used in this chapter:(1) "Farmland" means:(i) Any tract or tracts of land, including woodland and wasteland constituting a farm unit;(ii) Land which is actively devoted to agricultural or horticultural use including, but not limited to: forages and sod crops; grains and feed crops; fruits and vegetables; poultry, dairy, and other livestock and their products; nursery, floral, and greenhouse products; other food or fiber products useful to people;(iii) When meeting the requirements and qualifications for payments pursuant to a soil conservation program under an agreement with the federal government, the director of environmental management is authorized to promulgate and adopt rules and regulations defining particular categories and minimum acreages of land eligible for designation as farmland under this chapter.(2) "Forest land" means any tract or contiguous tracts of land, ten (10) acres or larger bearing a dense growth of trees, including any underbrush, and having either the quality of self perpetuation, or being dependent upon its development by the planting and replanting of trees in stands of closely growing timber, actively managed under a forest management plan approved by the director of environmental management.(3) "Open space land" means any tract or contiguous tracts of undeveloped land, where the undeveloped land serves to enhance agricultural values, or land in its natural state that conserves forests, enhances wildlife habitat or protects ecosystem health, and that is:(i) Ten (10) total acres or larger, exclusive of house site, where "house site" means the zoned lot size or one acre, whichever is smaller, and land surrounding dwellings or devoted to developed facilities, such as tennis courts, pool, etc., related to the use of the residence; or(ii) Tracts of land of any size that are designated as open space land in the comprehensive community plan; or(iii) Tracts of land of any size that have conservation restrictions or easements in full force and applied for as open space, which shall be taxed on an equitable basis.History of Section.P.L. 1980, ch. 252, § 2; P.L. 2001, ch. 350, § 1.
RI Gen L § 44-27-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-27 - Taxation of Farm, Forest, and Open Space Land|Section 44-27-7 - Rules and regulations.

§ 44-27-7. Rules and regulations.The director of environmental management is authorized to promulgate those rules and regulations that the director deems necessary to carry out his or her responsibilities and fulfill the purposes of this chapter.History of Section.P.L. 1980, ch. 252, § 2.
RI Gen L § 44-27-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-27 - Taxation of Farm, Forest, and Open Space Land|Section 44-27-8 - Availability of current values - Duties of the department of revenue.

§ 44-27-8. Availability of current values — Duties of the department of revenue.The department of revenue shall annually publish all information, which it collects that relates to land values for different types of farm, forest, or open space lands. This information shall be made available to local assessors.History of Section.P.L. 1980, ch. 252, § 2; P.L. 1985, ch. 181, art. 61, § 20; P.L. 2008, ch. 98, § 45; P.L. 2008, ch. 145, § 45.
RI Gen L § 44-27-9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-27 - Taxation of Farm, Forest, and Open Space Land|Section 44-27-9 - Change of ownership - Procedure for continuance of classification - Effect on land use change tax.

§ 44-27-9. Change of ownership — Procedure for continuance of classification — Effect on land use change tax.(a) Upon the change of ownership of title, as recorded in the land evidence records of the city or town, of land previously classified as farm, forest, or open space land, the assessor of the city or town where the land is located shall notify the new owner that the land is classified as farm, forest, or open space and that land withdrawn from that classification is subject to the land use change tax provided for in § 44-5-39. The new owner may apply to the local assessor for continuance of classification and special assessment as provided in § 44-5-12. Upon certification by the new owner that the land continues its use as farmland, its management as forest land, or its preservation as open space land, the assessor shall continue it as that on the assessment list and notify the director of environmental management of the change in ownership.(b) A change of ownership of land classified as farm, forest, or open space land, except for change in ownership through inheritance or interfamily transfer, where the new owner continues its classification as farm, forest, or open space land, commences anew the computation of the period the land has been so classified for the purposes of determining the land use change tax provided for in § 44-5-39.(c) For the purposes of this section, transfer of ownership of land from an individual to a corporation wholly owned by that individual and/or his or her immediate family is not considered a change of ownership of the land. Where the owner of land classified under this chapter is a corporation, any change in ownership of ten percent (10%) or more of the outstanding common stock of the corporation is considered a change in ownership of the land, and shall be reported to the assessor of the town or city in which the land is located.(d) New owners of land previously classified as farm, forest, or open space land who do not apply for continuance of classification as in subsection (a) of this section are considered to have voluntarily withdrawn the classification and become liable for the land use change tax in effect at the time of change of ownership. This tax is determined by the assessor within forty-five (45) days of the end of the recertification period provided for in subsection (a) of this section and falls due at the time the use of the land is changed. This tax constitutes a lien against the land and runs with the deed until the obligation is satisfied.History of Section.P.L. 1980, ch. 252, § 2.
RI Gen L § 44-27-10 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-27 - Taxation of Farm, Forest, and Open Space Land|Section 44-27-10 - Reclassification of land withdrawn from classification - Effect on obligations and the land use change tax.

§ 44-27-10. Reclassification of land withdrawn from classification — Effect on obligations and the land use change tax.Land, previously classified as farm, forest, or open space land, which was withdrawn from that classification may be reclassified as that classification if it still meets the requirements of this chapter. This reclassification of the land commences anew the computation of the period for purposes of the land use change tax. Any unpaid lien obligated by the previous withdrawal is voided. At no time shall an obligation incurred under the provisions of this chapter exceed ten percent (10%) of the then fair market value of the land.History of Section.P.L. 1980, ch. 252, § 2.
RI Gen L § 44-27-10.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-27 - Taxation of Farm, Forest, and Open Space Land|Section 44-27-10.1 - Land withdrawn from classification for commercial renewable-energy production - Effect on obligation and the land use change tax.

§ 44-27-10.1. Land withdrawn from classification for commercial renewable-energy production — Effect on obligation and the land use change tax.(a) Farmlands classified in the farm, forest, or open-space program in chapter 27 of title 44 shall not be subject to a land use change tax if the landowner converts no more than twenty percent (20%) of the total acreage of land that is actively devoted to agricultural or horticultural use to install a renewable energy system. Any acreage used for a renewable energy system that is designated for dual use under subsection (c) of this section shall not be included in the calculation of the twenty percent (20%) restriction. For purposes of this section, land that is actively devoted to agricultural or horticultural use shall be defined by rules and regulations established by the department of environmental management in consultation with the office of energy resources and shall include, at a minimum, any land that is actively devoted to agricultural or horticultural use that was previously used to install a renewable energy system. Those rules shall also define renewable energy system to include, at a minimum, any buffers, access roads, and other supporting infrastructure associated with the generation of renewable energy.(b) The tax assessor shall only withdraw from farmland classification the actual acreage of the farmland used for a renewable energy system that is not concurrently used as farmland. The rest of the farmland shall remain eligible as long as it still meets the program qualification criteria. This reclassification of farmlands shall not be considered an exception to the tax treatment for renewable energy systems prescribed by § 44-5-3(c).(c) The dual purpose designation for installing a renewable energy system and utilizing the land below and surrounding the system for agriculture purposes, shall be determined pursuant to rules and regulations that will be established by the department of environmental management in consultation with the office of energy resources. The regulations shall be adopted no later than December 30, 2017.History of Section.P.L. 2017, ch. 126, § 1; P.L. 2017, ch. 149, § 1; P.L. 2018, ch. 346, § 31.
RI Gen L § 44-27-11 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-27 - Taxation of Farm, Forest, and Open Space Land|Section 44-27-11 - Powers of the board of assessment review or city or town council.

§ 44-27-11. Powers of the board of assessment review or city or town council.The board of assessment review, or city or town council, has the power to:(1) Retain by contract or employ counsel, appraisers, private consultants, and other personnel for other service if funds are available.(2) Conduct hearings, examinations, and investigations as may be necessary and appropriate for the conduct of its operations.(3) Obtain access to public records and apply for the process of subpoena, if necessary, to produce books, papers, records, and other data.(4) Require the tax assessor of a city or town to classify land as farmland, forest land, or open space land if in the board's judgment the land should be so classified.(5) Change the use value assessment placed on land classified as farmland, forest land, or open space land if in the board's judgment land so classified has been incorrectly or inequitably assessed.(6) Change the fair market value placed on land subject to the land use change tax in § 44-5-39 if, in the judgment of the board, the land has been appraised in excess of its fair market value at the time of the change of use or withdrawal of classification.(7) Otherwise do all things necessary for the performance of its duties.History of Section.P.L. 1980, ch. 252, § 2.
RI Gen L § 44-27-12 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-27 - Taxation of Farm, Forest, and Open Space Land|Section 44-27-12 - Duties of the board of assessment review or city or town council.

§ 44-27-12. Duties of the board of assessment review or city or town council.The board of assessment review, or city or town council, shall hear and render a judgment on all appeals of:(1) Landowners denied certification as farmland or forest land by the director of the department of environmental management or when the certification has been cancelled;(2) Tax assessors aggrieved by the certification of land as farmland or forest land by the director of the department of environmental management;(3) Landowners denied classification as farm, forest, and open space land by the local assessor;(4) Landowners aggrieved by the use value assessment set by the local assessor;(5) Landowners appealing the fair market value set by the local assessor for use in determining the land use change tax payable under the provisions of §§ 44-5-39 — 44-5-41.History of Section.P.L. 1980, ch. 252, § 2.
RI Gen L § 44-27-13 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-27 - Taxation of Farm, Forest, and Open Space Land|Section 44-27-13 - Severability.

§ 44-27-13. Severability.If any clause, sentence, paragraph, or part of this chapter is for any reason judged invalid by any court of competent jurisdiction, the judgment does not affect, impair, or invalidate the remainder of this chapter but is confined in its operation to the clause, sentence, paragraph, or part of this chapter directly involved in the controversy in which the judgment has been rendered.History of Section.P.L. 1980, ch. 252, § 2.
RI Gen L § 44-28-1 - 44-28-36 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-28 - Investment Tax|Section 44-28-1 - 44-28-36 - Repealed.

§ 44-28-1 — 44-28-36. Repealed.History of Section.P.L. 1969, ch. 197, art. 1, § 1; P.L. 1970, ch. 28, § 1; P.L. 1970, ch. 302, § 1; P.L. 1970, ch. 311, § 1; P.L. 1970, ch. 312, § 1; P.L. 1970, ch. 323, § 1; Repealed by P.L. 1971, ch. 8, art. 3, § 1.
RI Gen L § 44-29-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted|Section 44-29-1 - Definitions.

§ 44-29-1. Definitions.As used in this chapter:(1) "Admission" means all charges established for admission except those specifically designated as service charges;(2) "Licensee" means a person conducting racing events at which betting under the pari-mutuel system is permitted;(3) "Person" includes, but is not limited to, individuals, associations, and corporations;(4) "Racing event" means a racing event at which pari-mutuel betting is permitted;(5) "Seller" means a person required by this chapter to collect any tax imposed under this chapter.History of Section.P.L. 1969, ch. 197, art. 2, § 1.
RI Gen L § 44-29-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted|Section 44-29-2 - Imposition of tax.

§ 44-29-2. Imposition of tax.There is levied and assessed a tax on admissions to any racing event in this state which is at the rate of one cent ($.01) for each five cents ($.05) or major fraction of the admission. This tax shall be collected by the seller of any admission at the time of the sale and shall be paid over in accordance with the following sections.History of Section.P.L. 1969, ch. 197, art. 2, § 1.
RI Gen L § 44-29-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted|Section 44-29-3 - Filing of returns - Date due - Interest and penalty.

§ 44-29-3. Filing of returns — Date due — Interest and penalty.On or before the tenth day of the month next succeeding the month in which any taxes imposed by this chapter are collected, the seller shall pay the taxes to the tax administrator and at the same time shall file with him or her a return in a form the administrator may by regulation prescribe. If any taxes are not paid to the tax administrator when due, there is added to the taxes, and made a part of the taxes, interest at the annual rate provided by § 44-1-7 from the date when the taxes became due until the date of payment; if any return is not filed when due, there shall be added to the taxes, and made a part of the taxes, a ten percent (10%) penalty of the amount of taxes due, which penalty shall be in addition to any interest added.History of Section.P.L. 1969, ch. 197, art. 2, § 1; P.L. 1992, ch. 388, § 9.
RI Gen L § 44-29-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted|Section 44-29-4 - Deficiency determination - Interest.

§ 44-29-4. Deficiency determination — Interest.If the tax administrator is not satisfied with the amount of taxes paid to him or her or with the return or returns filed with the administrator by any seller, the tax administrator may compute and determine the amount required by this chapter to be paid to the administrator, upon the basis of the facts contained in the return or returns or upon the basis of any information in his or her possession or that may come into his or her possession. The amount of his or her determination, exclusive of penalties, shall bear interest at the annual rate provided by § 44-1-7 from the tenth day after the close of the month for which the amount, or any portion of the amount, should have been paid until the date of payment.History of Section.P.L. 1969, ch. 197, art. 2, § 1; P.L. 1992, ch. 388, § 9.
RI Gen L § 44-29-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted|Section 44-29-5 - Pecuniary penalties for deficiencies.

§ 44-29-5. Pecuniary penalties for deficiencies.If any part of the deficiency for which a 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 it. If any part of the deficiency for which a determination is made is due to fraud or intent to evade the provisions of this chapter, a penalty of fifty percent (50%) of the amount of the determination shall be added to it.History of Section.P.L. 1969, ch. 197, art. 2, § 1.
RI Gen L § 44-29-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted|Section 44-29-6 - Notice of determination.

§ 44-29-6. Notice of determination.The tax administrator shall give to the seller a written notice of his or her determination. Except in the case of fraud, intent to evade the provisions of this chapter, or failure to make a return, every notice of a determination shall be mailed within three (3) years after the tenth day of the calendar month following the month for which the amount is proposed to be determined or within three (3) years after the return is filed, whichever period expires later, unless a longer period is agreed upon by the tax administrator and the seller.History of Section.P.L. 1969, ch. 197, art. 2, § 1.
RI Gen L § 44-29-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted|Section 44-29-7 - Determination without return - Interest and penalties.

§ 44-29-7. Determination without return — Interest and penalties.If any seller fails to file a return, the tax administrator shall determine the amount of taxes required to be paid to the administrator, which determination shall be made for the month or months in respect to which the seller failed to file a return and shall be based upon any information which is in the tax administrator's possession or may come into his or her possession. If the failure of any seller to file a return is due to fraud or intent to evade the provisions of this chapter, a penalty of fifty percent (50%) of the amount required to be paid by the seller, exclusive of penalties, shall be added to the amount required to be paid in addition to the ten percent (10%) penalty provided in § 44-29-3. After making this determination the tax administrator shall mail to the seller a written notice of the determination, interest at the annual rate provided by § 44-1-7, and penalties.History of Section.P.L. 1969, ch. 197, art. 2, § 1; P.L. 1992, ch. 388, § 9.
RI Gen L § 44-29-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted|Section 44-29-8 - Taxes as debt to state - Lien on real estate.

§ 44-29-8. Taxes as debt to state — Lien on real estate.The amount of any taxes, including interest and penalties, imposed by this chapter shall be a debt due from the seller to the state, shall be recoverable at law in the same manner as other debts, and until collected shall constitute a lien upon all the seller's real property located in this state, and this lien shall take precedence over any other lien or encumbrance on the property.History of Section.P.L. 1969, ch. 197, art. 2, § 1.