reglab/housing_qa huggingface dataset:
RI Gen L § 44-67-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-67 - The Compassion Center Surcharge Act|Section 44-67-5 - Setoff for delinquent payment of surcharge.

§ 44-67-5. Setoff for delinquent payment of surcharge.If a compassion center fails to pay a surcharge, penalty or late filing charge within thirty (30) days of its due date, the tax administrator may request any agency of state government to setoff the amount of the delinquency against any payment due the compassion center from the agency and to remit to the tax administrator the amount of the surcharge, penalty and/or late filing charge from any such payment owed the compassion center. Upon receipt of a request for setoff from the tax administrator, any agency of state government is authorized and empowered to setoff the amount of any delinquency against any payment due the compassion center. The amount of setoff shall be credited against the surcharge, penalty and/or late filing charge due from the compassion center.History of Section.P.L. 2011, ch. 151, art. 19, § 17.
RI Gen L § 44-67-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-67 - The Compassion Center Surcharge Act|Section 44-67-6 - Surcharge on available information - Interest on delinquencies - Penalties - Collection powers.

§ 44-67-6. Surcharge on available information — Interest on delinquencies — Penalties — Collection powers.If any compassion center fails, within the time required by this chapter, to file a return, or files an insufficient or incorrect return, or does not pay the surcharge imposed by this chapter when it is due, the tax administrator shall make an assessment based upon available information, which assessment shall be payable upon demand and shall bear interest from the date when the surcharge should have been paid at the annual rate set forth in § 44-1-7. If any part of the surcharge is caused by the 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 the surcharge. The tax administrator shall collect the surcharge with interest, penalty and/or late filing charge in the same manner and with the same powers as prescribed for collection of taxes in this title.History of Section.P.L. 2011, ch. 151, art. 19, § 17.
RI Gen L § 44-67-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-67 - The Compassion Center Surcharge Act|Section 44-67-7 - Claims for refund - Hearing upon denial.

§ 44-67-7. Claims for refund — Hearing upon denial.(a) A claim for refund of an overpayment of a surcharge may be filed by a compassion center with the tax administrator at any time within two (2) years after the surcharge has been paid. If the tax administrator determines that a surcharge has been overpaid, the tax administrator shall make a refund with interest from the date of overpayment at the rate provided in § 44-1-7.1.(b) Any compassion center aggrieved by an action of the tax administrator in determining the amount of any surcharge or penalty imposed under the provisions of this chapter may, within thirty (30) days after the notice of the action was mailed, apply to the tax administrator, for a hearing relative to the surcharge or penalty. The tax administrator shall fix a time and place for the hearing and shall so notify the compassion center.History of Section.P.L. 2011, ch. 151, art. 19, § 17.
RI Gen L § 44-67-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-67 - The Compassion Center Surcharge Act|Section 44-67-8 - Hearing by tax administrator on application.

§ 44-67-8. Hearing by tax administrator on application.Following the hearing, if the tax administrator upholds the amount of the surcharge assessed, the amount owed shall be assessed together with any penalty and/or interest thereon.History of Section.P.L. 2011, ch. 151, art. 19, § 17.
RI Gen L § 44-67-9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-67 - The Compassion Center Surcharge Act|Section 44-67-9 - Appeals.

§ 44-67-9. Appeals.Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth (6th) division district court pursuant to chapter 8 of title 8. The compassion center's right to appeal under this section shall be conditional upon prepayment of all surcharges, interest, and penalties, unless the compassion center moves for and is granted an exemption from the prepayment requirement, pursuant to § 8-8-26. Following the appeal, if the court determines that the compassion center is entitled to a refund, the compassion center shall be paid interest on the refund at the rate provided in § 44-1-7.1.History of Section.P.L. 2011, ch. 151, art. 19, § 17.
RI Gen L § 44-67-10 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-67 - The Compassion Center Surcharge Act|Section 44-67-10 - Compassion center records.

§ 44-67-10. Compassion center records.Every compassion center shall:(1) Keep records as may be necessary to determine the amount of its liability under this chapter;(2) Preserve those records for the period of three (3) years following the date of filing of any return required by this chapter, or until any litigation or prosecution under this chapter has been completed; and(3) Make those records available for inspection upon demand by the tax administrator or his/her authorized agents at reasonable times during regular business hours.History of Section.P.L. 2011, ch. 151, art. 19, § 17.
RI Gen L § 44-67-11 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-67 - The Compassion Center Surcharge Act|Section 44-67-11 - Method of payment and deposit of surcharge.

§ 44-67-11. Method of payment and deposit of surcharge.(a) Payments required by this chapter shall be made by electronic transfer of monies to the general treasurer for deposit in the general fund.(b) The general treasurer is authorized to establish necessary accounts and to take all steps necessary to facilitate the electronic transfer of monies. Upon request of the tax administrator the general treasurer shall provide the tax administrator a record of any such monies transferred and deposited.History of Section.P.L. 2011, ch. 151, art. 19, § 17.
RI Gen L § 44-67-12 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-67 - The Compassion Center Surcharge Act|Section 44-67-12 - Rules and regulations.

§ 44-67-12. Rules and regulations.The tax administrator is authorized to promulgate rules and regulations to carry out the provisions, policies, and purposes of this chapter including, but not limited to, emergency rules and regulations pursuant to § 42-35-3(b).History of Section.P.L. 2011, ch. 151, art. 19, § 17.
RI Gen L § 44-67-13 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-67 - The Compassion Center Surcharge Act|Section 44-67-13 - Severability.

§ 44-67-13. Severability.If any provision of this chapter or the application of this chapter to any person or circumstances is held invalid, that invalidity shall not affect other provisions or applications of the chapter that can be given effect without the invalid provision or application, and to this end the provisions of this chapter are declared to be severable.History of Section.P.L. 2011, ch. 151, art. 19, § 17.
RI Gen L § 44-68-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-68 - Tax Preparers Act of 2013|Section 44-68-1 - Short title.

§ 44-68-1. Short title.This chapter shall be known as the "Tax Preparers Act."History of Section.P.L. 2013, ch. 144, art. 9, § 6.
RI Gen L § 44-68-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-68 - Tax Preparers Act of 2013|Section 44-68-2 - Definitions.

§ 44-68-2. Definitions.(a) "Tax return preparer" means an individual who prepares a substantial portion of any return for compensation. Tax return preparers include individuals required to register with the Internal Revenue Service as a tax return preparer and who have a Preparer Tax Identification Number (PTIN). For the purpose of this chapter the following individuals shall not be considered tax return preparers:(1) Volunteer tax return preparers; or(2) Employees of a tax return preparer and employees of a commercial tax return preparation business who provide only clerical, administration or other similar services.(b) "Preparer Tax Identification Number" means the number issued by the Internal Revenue Service (IRS) to paid preparers to use on all the returns they prepare.(c) "Return" shall mean any tax report, return, claim for refund or attachment to any report, return and/or claim for return filed with the tax administrator pursuant to the tax laws of this state.History of Section.P.L. 2013, ch. 144, art. 9, § 6.
RI Gen L § 44-68-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-68 - Tax Preparers Act of 2013|Section 44-68-3 - Duties and responsibilities.

§ 44-68-3. Duties and responsibilities.(a) A tax return preparer who prepares any return that is submitted to the tax administrator must comply with all state laws and all applicable regulations promulgated by the tax administrator.(b) A tax return preparer must sign and include his/her preparer tax identification number on all returns prepared and filed with the division of taxation.History of Section.P.L. 2013, ch. 144, art. 9, § 6; P.L. 2014, ch. 528, § 69.
RI Gen L § 44-68-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-68 - Tax Preparers Act of 2013|Section 44-68-4 - Civil penalties.

§ 44-68-4. Civil penalties.(a) Failure to be diligent in determining eligibility for or amount of earned-income credit.  Upon a determination by the tax administrator that a tax return preparer prepared a return(s) and failed to comply with due diligence requirements imposed by regulations issued by the tax administrator with respect to determining eligibility for, or the amount of, the credit allowable by § 44-30-2.6(c)(2)(N), the tax return preparer shall pay a penalty of five hundred dollars ($500) for each such return and/or claim.(b) Failure to be diligent in determining eligibility for property tax relief credit.  Upon a determination by the tax administrator that a tax return preparer prepared a return(s) and failed to comply with due diligence requirements imposed by regulations issued by the tax administrator with respect to determining eligibility for, or the amount of, the property tax relief credit allowable by § 44-33-1 et seq., the tax return preparer shall pay a penalty of five hundred dollars ($500) for each such return.(c) Tax return preparer civil penalties. Upon a determination by the tax administrator that a tax return preparer willfully prepared, assisted in preparing, or caused the preparation of a return(s) filed with the division of taxation with intent to wrongfully obtain a property tax relief credit or with the intent to evade or reduce a tax obligation, the tax return preparer shall be liable for a penalty of one thousand dollars ($1,000), or five hundred ($500) for each return so filed during any calendar year, whichever is greater.(d) The tax administrator may suspend or revoke the privilege of a tax return preparer to prepare and/or file returns with the division of taxation upon a determination that the tax return preparer has failed to comply with or violated any provision of this section, any regulations issued by the tax administrator, or with any provision of any other laws relative to the preparation of tax returns. Any tax return preparer receiving a notice of intent to suspend or revoke the privilege to file tax returns with the division of taxation may request a hearing on the notice of intent to suspend or revoke; provided that said request for a hearing must be made within thirty (30) days of such notice to suspend or revoke. If, after hearing, the tax return preparer is aggrieved by a decision of the tax administrator (or his or her designated hearing officer), the tax return preparer may, within thirty (30) days after notice of the decision is sent to the tax return preparer by certified or registered mail, directed to their last known address, petition the sixth division of the district court pursuant to chapter 8 of title 8, setting forth the reasons why the decision is alleged to be erroneous and praying for relief therefrom.History of Section.P.L. 2013, ch. 144, art. 9, § 6.
RI Gen L § 44-68-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-68 - Tax Preparers Act of 2013|Section 44-68-5 - Criminal penalties.

§ 44-68-5. Criminal penalties.Any tax return preparer who has previously been assessed a penalty by the tax administrator under § 44-68-4(c) who is found by a court of competent jurisdiction to have thereafter willfully prepared, assisted in preparing, or caused a preparation of another false tax return or claim for refund, that was filed with the division of taxation with the intent to wrongfully obtain a property relief credit or the intent to wrongfully evade or reduce a tax obligation, shall be guilty of a felony and, on conviction, shall be subject to a fine not exceeding fifty-thousand dollars ($50,000) or imprisonment not exceeding five (5) years or both.History of Section.P.L. 2013, ch. 144, art. 9, § 6; P.L. 2014, ch. 528, § 69.
RI Gen L § 44-68-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-68 - Tax Preparers Act of 2013|Section 44-68-6 - Regulations.

§ 44-68-6. Regulations.The tax administrator shall promulgate rules and regulations in order to implement the provisions of this chapter.History of Section.P.L. 2013, ch. 144, art. 9, § 6.
RI Gen L § 44-68-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-68 - Tax Preparers Act of 2013|Section 44-68-7 - Severability.

§ 44-68-7. Severability.If any provision of this chapter or the application of this chapter to any tax return preparer is held invalid, the remainder of this chapter and the application of the provisions to other tax return preparers or circumstances shall not be affected.History of Section.P.L. 2013, ch. 144, art. 9, § 6.
RI Gen L § 44-69-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-69 - Compliance of Public Employees With State Income Tax Act|Section 44-69-1 - Short title.

§ 44-69-1. Short title.This chapter shall be known as the "Public Employee Tax Compliance Act."History of Section.P.L. 2014, ch. 145, art. 12, § 3.
RI Gen L § 44-69-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-69 - Compliance of Public Employees With State Income Tax Act|Section 44-69-2 - Definitions.

§ 44-69-2. Definitions.(a) "Appointing authority" means the person or group of persons having the power by virtue of the constitution, a state statute, or lawfully delegated authority to make appointments.(b) "Employee" or "state or public employee" means an elected official, appointed officer or employee of any political subdivision of this state.(c) "State agency" means any office, department, board, commission or institution of the executive, legislative, higher education or judicial branch of state government.(d) "Political subdivision" means any office, department, board, commission or institution of the executive, legislative, education, or, public safety, or judicial branch of any city, town, or school district within the state.History of Section.P.L. 2014, ch. 145, art. 12, § 3.
RI Gen L § 44-69-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-69 - Compliance of Public Employees With State Income Tax Act|Section 44-69-3 - Administration.

§ 44-69-3. Administration.(a) The department of administration and all political subdivisions shall, not later than August 1, 2014, and August 1 of each year thereafter, provide to the tax administrator a list of all public employees as of the preceding July 1 and such identifying information as may be required by the tax administrator. Such list and information shall be used by the tax administrator exclusively for the purpose of collection of income taxes due to the state of Rhode Island.(b) The tax administrator shall, not later than December 1, 2014, and December 1 of each year thereafter, notify any public employee who is not in compliance with the income tax laws of this state. Such notification shall include:(1) A statement that the employee will be subject to mandatory garnishment of wages by the state controller, unless the taxpayer is deemed by the tax administrator to be in compliance with the income tax laws of this state;(2) The reasons that the taxpayer is considered to be out of compliance with the income tax laws of this state, including a statement of the amount of any tax, penalties and interest due, or a list of the tax years for which income tax returns have not been filed, as required by law;(3) An explanation of the rights of the taxpayer and the procedures which must be followed by the taxpayer in order to come into compliance with the income tax laws of this state; and(4) Such other information as may be deemed necessary by the tax administrator.(c) A public employee who has entered into and is abiding by a payment agreement, or who has requested relief as an innocent spouse, which request is pending or has been granted, shall be deemed to be in compliance with the state income tax laws for purposes of this section.(d) If the tax administrator notifies a public employee who is not in compliance with the income tax laws of this state as required in this section and such public employee does not respond to such notification or fails to come into compliance with the income tax laws of this state after an assessment has been made final or after the tax administrator determines that every reasonable effort has been made to assist the public employee to come into compliance with the income tax laws of this state, the tax administrator shall so notify the state controller or political subdivision, which shall commence mandatory garnishment of the public employee's wages and shall notify the employee of the reason for such action. If a public employee, who has been previously reported by the tax administrator to a state agency or the political subdivision as being out of compliance, comes into compliance, the tax administrator shall immediately notify the state controller or the political subdivision. Neither a state agency or the political subdivision nor an appointing authority shall be held liable for any action with respect to a public employee pursuant to the provisions of this section.History of Section.P.L. 2014, ch. 145, art. 12, § 3.
RI Gen L § 45-1-1 (2021)
2021 Rhode Island General Laws|Title 45 - Towns and Cities|Chapter 45-1 - Boundaries|Section 45-1-1 - Boundaries remain as established.

§ 45-1-1. Boundaries remain as established.The extent and boundaries of the several cities and towns shall remain as now established by law.History of Section.G.L. 1896, ch. 4, § 1; G.L. 1909, ch. 4, § 1; G.L. 1923, ch. 4, § 1; G.L. 1938, ch. 4, § 1; G.L. 1956, § 45-1-1.
RI Gen L § 45-2-1 (2021)
2021 Rhode Island General Laws|Title 45 - Towns and Cities|Chapter 45-2 - General Powers|Section 45-2-1 - Charters and special acts.

§ 45-2-1. Charters and special acts.Every town, city, and district has all the existing powers and privileges, and is subject to all existing duties and liabilities, conferred or imposed upon it by its charter, or by the several acts of the general assembly specially relating to it, until the charter or acts expire by their own limitation, or are revoked or repealed.History of Section.G.L. 1896, ch. 36, § 9; G.L. 1909, ch. 46, § 9; G.L. 1923, ch. 47, § 10; G.L. 1938, ch. 329, § 1; G.L. 1956, § 45-2-1.
RI Gen L § 45-2-1.1 (2021)
2021 Rhode Island General Laws|Title 45 - Towns and Cities|Chapter 45-2 - General Powers|Section 45-2-1.1 - Authorization of every town, city and district to postpone their budgets and financial town meetings for Fiscal Year 2010-2011.

§ 45-2-1.1. Authorization of every town, city and district to postpone their budgets and financial town meetings for Fiscal Year 2010-2011.(a) Notwithstanding any general or public law or rule or local charter or ordinance to the contrary, every city or town council in the State of Rhode Island is hereby authorized to postpone their FY 2010-2011 budget decisions, including their financial town meetings for up to ninety (90) days.(b) For FY 2010-2011 only, every state or local statute, regulation, ordinance or other rule that requires related action (for example, the certifying of a tax roll) shall be extended for ninety (90) days from the date the statute, regulation, ordinance or other rule otherwise requires.History of Section.P.L. 2010, ch. 8, § 2.
RI Gen L § 45-2-2 (2021)
2021 Rhode Island General Laws|Title 45 - Towns and Cities|Chapter 45-2 - General Powers|Section 45-2-2 - Power to tax property.

§ 45-2-2. Power to tax property.Towns and cities may raise by a tax on real or personal estate, or on both, any money necessary to pay town or city debts, or to defray the charges and expenses of the town or city as described in this chapter; and may include the town's or city's proportion of any state tax which may be assessed, in the assessment of the town or city tax, and pay the tax out of the town or city treasury; provided, that the tax is voted on at a legal meeting of the electors of the town or city.History of Section.G.L. 1896, ch. 36, § 3; G.L. 1909, ch. 46, § 3; G.L. 1923, ch. 47, § 3; G.L. 1938, ch. 329, § 3; G.L. 1956, § 45-2-2.
RI Gen L § 45-2-2.1 (2021)
2021 Rhode Island General Laws|Title 45 - Towns and Cities|Chapter 45-2 - General Powers|Section 45-2-2.1 - Tax compacts between municipalities.

§ 45-2-2.1. Tax compacts between municipalities.Cities and towns or their agencies owning ratable property devoted to a public use which is located within any other city or town, and such other city or town where such property is located, respectively, are hereby authorized and empowered to enter into agreements from time to time establishing the amount of taxes on such property and the manner or method for determining said amount for a period of time not exceeding ten (10) years at any one time. Such agreements shall be in writing, shall be approved by the city and/or town council, and shall be signed by the mayor, or like officer, on behalf of cities, and by the president of the town council, on behalf of towns, respectively, and such written agreements, when so made and executed pursuant to this act or pursuant to Chapter 1443 of Public Laws of 1929 as amended by Chapter 1779 of the Public Laws of 1931, shall be valid and binding upon the parties.History of Section.P.L. 2008, ch. 335, § 1; P.L. 2008, ch. 382, § 1.