reglab/housing_qa huggingface dataset:
RI Gen L § 44-58-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-58 - Streamlined Sales Tax System|Section 44-58-8 - Final report to the governor and the legislature.

§ 44-58-8. Final report to the governor and the legislature.By March 1, 2001, the tax administrator shall report to the governor, the speaker of the house, the president of the senate, and the members of the joint legislative oversight committee on the status of multi-state discussions and, if a proposed system has been agreed upon by participating states, shall also recommend whether the state should participate in that system.History of Section.P.L. 2000, ch. 181, § 1; P.L. 2001, ch. 180, § 140.
RI Gen L § 44-59-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-59 - Uniform Sales And Use Tax Administration Act|Section 44-59-1 - Short title.

§ 44-59-1. Short title.This chapter shall be known as and referred to as the "Uniform Sales and Use Tax Administration Act."History of Section.P.L. 2001, ch. 172, § 1.
RI Gen L § 44-59-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-59 - Uniform Sales And Use Tax Administration Act|Section 44-59-2 - Legislative finding and intent.

§ 44-59-2. Legislative finding and intent.The general assembly finds that this state should enter into an agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.History of Section.P.L. 2001, ch. 172, § 1.
RI Gen L § 44-59-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-59 - Uniform Sales And Use Tax Administration Act|Section 44-59-3 - Definitions.

§ 44-59-3. Definitions.As used in this chapter:(1) "Agreement" means the Streamlined Sales and Use Tax Agreement.(2) "Certified Automated System" means software certified jointly by the states that are signatories to the Agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction.(3) "Certified Service Provider" means an agent certified jointly by the states that are signatories to the Agreement to perform all of the seller's sales tax functions.(4) "Person" means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.(5) "Sales Tax" means the tax levied pursuant to the provisions of chapters 18 and 19 of this title.(6) "Seller" means any person making sales, leases, or rentals of personal property or services.(7) "State" means any state of the United States and the District of Columbia.(8) "Use Tax" means the tax levied pursuant to the provisions of chapters 18 and 19 of this title.History of Section.P.L. 2001, ch. 172, § 1.
RI Gen L § 44-59-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-59 - Uniform Sales And Use Tax Administration Act|Section 44-59-4 - Authority to enter agreement.

§ 44-59-4. Authority to enter agreement.The tax administrator shall be authorized and directed to enter into the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the Agreement, the tax administrator is authorized to act jointly with other states that are members of the Agreement to establish standards for certification of a certified service provider and certified automated system and to establish performance standards for multi-state sellers. The tax administrator is further authorized to take other actions reasonably required to implement the provisions set forth in this chapter. Other actions authorized by this section include, but are not limited to, the adoption of rules and regulations and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement. The tax administrator or the tax administrator's designee, the chairperson of the house finance committee or the chairperson's designee(s) and the chairperson of the senate finance committee or the chairperson's designee(s) are authorized to represent this state before the other states that are signatories to the Agreement.History of Section.P.L. 2001, ch. 172, § 1; P.L. 2007, ch. 6, § 7.
RI Gen L § 44-59-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-59 - Uniform Sales And Use Tax Administration Act|Section 44-59-5 - Relationship to state law.

§ 44-59-5. Relationship to state law.No provision of the Agreement authorized by this chapter in whole or part shall invalidate or amend any provision of the law of this state. Adoption of the Agreement by this state shall not amend or modify any law of this state. Implementation of any condition of the Agreement in this state, whether adopted before, at, or after membership of this state in the Agreement, shall be implemented by legislation or rule and regulation, as is appropriate.History of Section.P.L. 2001, ch. 172, § 1.
RI Gen L § 44-59-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-59 - Uniform Sales And Use Tax Administration Act|Section 44-59-7 - Cooperating sovereigns.

§ 44-59-7. Cooperating sovereigns.The Agreement authorized by this chapter shall be an accord among individual cooperating sovereigns in furtherance of their governmental functions. The Agreement shall provide a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.History of Section.P.L. 2001, ch. 172, § 1.
RI Gen L § 44-59-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-59 - Uniform Sales And Use Tax Administration Act|Section 44-59-8 - Limited binding and beneficial effect.

§ 44-59-8. Limited binding and beneficial effect.(a) The Agreement authorized by this chapter shall bind and inure only to the benefit of this state and the other member states. No person, other than a member state, shall be an intended beneficiary of the Agreement. Any benefit to a person other than a state shall be established by the law of this state and the other member states and not by the terms of the Agreement.(b) Consistent with subsection (a) of this section, no person shall have any cause of action or defense under the Agreement or by virtue of this state's approval of the Agreement. No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency, or other instrumentality of this state, or any political subdivision of this state on the ground that the action or inaction is inconsistent with the Agreement.(c) No law of this state, or the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the Agreement.History of Section.P.L. 2001, ch. 172, § 1.
RI Gen L § 44-59-9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-59 - Uniform Sales And Use Tax Administration Act|Section 44-59-9 - Seller and third party liability.

§ 44-59-9. Seller and third party liability.(a) A certified service provider shall be the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller's agent, the certified service provider shall be liable for sales and use tax due each member state on all sales transactions it processes for the seller except as set out in this section. A seller that contracts with a certified service provider shall not be liable to the state for sales or use tax due on transactions processed by the certified service provider unless the seller misrepresented the type of items it sells or committed fraud. In the absence of probable cause to believe that the seller has committed fraud or made a material misrepresentation, the seller shall not be subject to audit on the transactions processed by the certified service provider. A seller shall be subject to audit for transactions not processed by the certified service provider. The member states acting jointly may perform a system check of the seller and review the seller's procedures to determine if the certified service provider's system is functioning properly and the extent to which the seller's transactions are being processed by the certified service provider.(b) A person that provides a certified automated system shall be responsible for the proper functioning of that system and shall be liable to the state for underpayments of tax attributable to errors in the functioning of the certified automated system. A seller that uses a certified automated system shall remain responsible and shall be liable to the state for reporting and remitting tax.(c) A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system shall be liable for the failure of the system to meet the performance standard.History of Section.P.L. 2001, ch. 172, § 1.
RI Gen L § 44-59-10 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-59 - Uniform Sales And Use Tax Administration Act|Section 44-59-10 - Repealed.

§ 44-59-10. Repealed.History of Section.P.L. 2001, ch. 172, § 1; P.L. 2003, ch. 376, art. 7, § 7; P.L. 2004, ch. 595, art. 17, § 5; P.L. 2005, ch. 117, art. 16, § 3; P.L. 2006, ch. 246, art. 30, § 13; Repealed by P.L. 2007, ch. 6, § 8, effective March 14, 2007.
RI Gen L § 44-61-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-61 - Relating To Depreciation of Assets and Net Operating Loss Deduction|Section 44-61-1 - Depreciation of assets.

§ 44-61-1. Depreciation of assets.(a) For purposes of depreciation of assets under chapters 11, 14 and 30 of this title, the bonus depreciation provided by the Job Creation and Worker Assistance Act of 2002, (P.L. 107-147) (see 26 U.S.C. § 168), the Jobs and Growth Tax Relief Reconciliation Act of 2003 or any subsequent federal enactment for federal tax purposes shall not be allowed for Rhode Island tax purposes. In the year that those assets are placed in service and in all subsequent years, depreciation for Rhode Island tax purposes shall be allowed on those assets as it would have been computed prior to the enactment of the Job Creation and Worker Assistance Act of 2002.(b) The gain resulting from any subsequent disposition of these assets shall be computed using a basis consistent with the Rhode Island depreciation allowed under subsection (a) of this section.History of Section.P.L. 2002, ch. 65, art. 16, § 3; P.L. 2003, ch. 376, art. 7, § 3; P.L. 2008, ch. 14, § 1.
RI Gen L § 44-61-1.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-61 - Relating To Depreciation of Assets and Net Operating Loss Deduction|Section 44-61-1.1 - Expensing in lieu of depreciation of assets.

§ 44-61-1.1. Expensing in lieu of depreciation of assets.(a) For purposes of expensing of assets under chapters 11, 14, and 30 of this title, the expense deduction shall not exceed the sum provided for under the internal revenue code, 26 U.S.C. § 179. In the year that those assets are placed in service, expensing of assets for Rhode Island tax purposes shall be allowed in the same manner as is provided for under the internal revenue code 26 U.S.C. § 179. Any remaining tax basis of the asset purchased shall be depreciated as provided for under the internal revenue service code sections 26 U.S.C. §§ 167 and 168, excluding § 168(k).(b) The gain resulting from any subsequent disposition of these assets shall be computed using a basis consistent with the Rhode Island expenses and depreciation allowed under subsection (a) of this section.(c) There is hereby established a depreciation of assets transfer fund for the purpose of reserving sufficient funding for the expensing of assets in accordance with subsection (a). The general assembly may appropriate such amounts to the fund deemed necessary for said purpose.History of Section.P.L. 2003, ch. 376, art. 7, § 4; P.L. 2008, ch. 14, § 1; P.L. 2013, ch. 144, art. 9, § 1; P.L. 2014, ch. 528, § 67.
RI Gen L § 44-61-1.2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-61 - Relating To Depreciation of Assets and Net Operating Loss Deduction|Section 44-61-1.2 - Annual report.

§ 44-61-1.2. Annual report.The department of revenue shall prepare and annually submit to the governor and general assembly by January 31st, a report concerning the decoupling from the federal depreciation changes in the Recovery Rebates and Economic Stimulus for the American People Act of 2008 and other federal acts outlined in this section.History of Section.P.L. 2008, ch. 14, § 2.
RI Gen L § 44-62-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-62 - Tax Credits for Contributions to Scholarship Organizations|Section 44-62-1 - Tax credit for contributions to a scholarship organization - General.

§ 44-62-1. Tax credit for contributions to a scholarship organization — General.In order to enhance the educational opportunities available to all students in this state, a business entity will be allowed a tax credit to be computed as provided in this chapter for voluntary cash contribution made by the business entity to a qualified scholarship.History of Section.P.L. 2006, ch. 246, art. 24, § 1.
RI Gen L § 44-62-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-62 - Tax Credits for Contributions to Scholarship Organizations|Section 44-62-3 - Application for the tax credit program.

§ 44-62-3. Application for the tax credit program.(a) Prior to the contribution, a business entity shall apply in writing to the division of taxation. The application shall contain such information and certification as the tax administrator deems necessary for the proper administration of this chapter. A business entity shall be approved if it meets the criteria of this chapter; the dollar amount of the applied for tax credit is no greater than one hundred thousand dollars ($100,000) in any tax year, and the scholarship organization that is to receive the contribution has qualified under § 44-62-2.(b) Approvals for contributions under this section shall be made available by the division of taxation on a first-come-first-serve basis. The total aggregate amount of all tax credits approved shall not exceed one million five hundred thousand dollars ($1,500,000) in a fiscal year.(c) The division of taxation shall notify the business entity in writing within thirty (30) days of the receipt of application of the division's approval or rejection of the application.(d) Unless the contribution is part of a two-year plan, the actual cash contribution by the business entity to a qualified scholarship organization must be made no later than one hundred twenty (120) days following the approval of its application. If the contribution is part of a two-year plan, the first year's contribution follows the general rule and the second year's contribution must be made in the subsequent calendar year by the same date.(e) The contributions must be those charitable contributions made in cash as set forth in the Internal Revenue Code.History of Section.P.L. 2006, ch. 246, art. 24, § 1; P.L. 2013, ch. 144, art. 9, § 14; P.L. 2014, ch. 528, § 68.
RI Gen L § 44-62-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-62 - Tax Credits for Contributions to Scholarship Organizations|Section 44-62-5 - Limitations.

§ 44-62-5. Limitations.(a) The credit shall not exceed one hundred thousand dollars ($100,000) annually per business entity.(b) The tax credit must be used in the tax year the contribution was made. Any amounts of unused tax credit may not be carried forward. The tax credit is not refundable, assignable or transferable. The tax credit may not reduce the tax below the state minimum tax.(c) The credit allowed under this chapter is only allowed against the tax of that corporation included in a consolidated return that qualifies for the credit and not against the tax of other corporations that may join in the filing of a consolidated tax return.History of Section.P.L. 2006, ch. 246, art. 24, § 1.
RI Gen L § 44-62-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-62 - Tax Credits for Contributions to Scholarship Organizations|Section 44-62-6 - Definitions.

§ 44-62-6. Definitions.The following words and phrases used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise:(1) "Business entity" means an entity authorized to do business in this state and subject to taxes imposed under chapters 44-11, 44-13, 44-14, 44-15 and 44-17 of the general laws. Business entities also include Subchapter S Corporations, Limited Liability Partnerships, and Limited Liability Corporations.(2) "Division of taxation" means the Rhode Island division of taxation.History of Section.P.L. 2006, ch. 246, art. 24, § 1; P.L. 2007, ch. 73, art. 7, § 1.
RI Gen L § 44-62-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-62 - Tax Credits for Contributions to Scholarship Organizations|Section 44-62-7 - Miscellaneous - Lists.

§ 44-62-7. Miscellaneous — Lists.By June 30 of each year, the division of taxation shall annually publish in print and on the division of taxation's website a list of all qualified scholarship organizations under § 44-62-4. The list will indicate which scholarship organizations received contributions from business entities for which tax credits were authorized under this chapter. In addition, each scholarship organization shall submit to the division of taxation by December 31st of each year the following information, which shall be a public record: the number of scholarships distributed by the organization, per school, and the dollar range of those scholarships; a breakdown by zip code of the place of residence for each student receiving a scholarship under this program; and a description of all criteria used by the organization in determining to whom scholarships under this program shall be awarded.History of Section.P.L. 2006, ch. 246, art. 24, § 1.
RI Gen L § 44-63-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-63 - Incentives for Innovation and Growth|Section 44-63-1 - Repealed.

§ 44-63-1. Repealed.History of Section.P.L. 2006, ch. 568, § 1; P.L. 2006, ch. 572, § 1; Repealed by P.L. 2006, ch. 568, § 2, effective December 31, 2016; P.L. 2006, ch. 572, § 2, effective December 31, 2016.
RI Gen L § 44-63-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-63 - Incentives for Innovation and Growth|Section 44-63-2 - Repealed.

§ 44-63-2. Repealed.History of Section.P.L. 2006, ch. 568, § 1; P.L. 2006, ch. 572, § 1; Repealed by P.L. 2006, ch. 568, § 2, effective December 31, 2016; P.L. 2006, ch. 572, § 2, effective December 31, 2016.
RI Gen L § 44-63-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-63 - Incentives for Innovation and Growth|Section 44-63-3 - Repealed.

§ 44-63-3. Repealed.History of Section.P.L. 2006, ch. 568, § 1; P.L. 2006, ch. 572, § 1; P.L. 2008, ch. 100, art. 32, § 4; P.L. 2008, ch. 165, § 2; P.L. 2008, ch. 173, § 2; P.L. 2011, ch. 151, art. 19, § 6; Repealed by P.L. 2006, ch. 568, § 2, effective December 31, 2016; P.L. 2006, ch. 572, § 2, effective December 31, 2016.
RI Gen L § 44-63-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-63 - Incentives for Innovation and Growth|Section 44-63-4 - Repealed.

§ 44-63-4. Repealed.History of Section.P.L. 2006, ch. 568, § 1; P.L. 2006, ch. 572, § 1; Repealed by P.L. 2006, ch. 568, § 2, effective December 31, 2016; P.L. 2006, ch. 572, § 2, effective December 31, 2016.
RI Gen L § 44-63-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-63 - Incentives for Innovation and Growth|Section 44-63-5 - Repealed.

§ 44-63-5. Repealed.History of Section.P.L. 2006, ch. 568, § 1; P.L. 2006, ch. 572, § 1; Repealed by P.L. 2006, ch. 568, § 2, effective December 31, 2016; P.L. 2006, ch. 572, § 2, effective December 31, 2016.
RI Gen L § 44-64-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-64 - The Outpatient Health Care Facility Surcharge|Section 44-64-1 - Short title.

§ 44-64-1. Short title.This chapter shall be known as "The Outpatient Health Care Facility Surcharge Act."History of Section.P.L. 2007, ch. 73, art. 11, § 2.
RI Gen L § 44-64-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-64 - The Outpatient Health Care Facility Surcharge|Section 44-64-2 - Definitions.

§ 44-64-2. Definitions.The following words and phrases as used in this chapter have the following meaning:(1) "Administrator" means the tax administrator within the department of revenue.(2) "Gross patient revenue" means the gross amount received on a cash basis by the provider from all patient care and other gross operating income. However, charitable contributions, fund raising proceeds, and endowment support shall not be considered "gross patient revenue."(3) "Net patient services revenue" means the charges related to patient care services less (i) charges attributable to charity care, (ii) bad debt expenses, and (iii) contractual allowances.(4) "Person" means any individual, corporation, company, association, partnership, joint stock association, and the legal successor thereof.(5) "Provider" means a licensed facility or operator, including a government facility or operator, subject to a surcharge under this chapter.(6) "Surcharge" means the assessment that is imposed upon net patient revenue pursuant to this chapter.History of Section.P.L. 2007, ch. 73, art. 11, § 2.
RI Gen L § 44-64-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-64 - The Outpatient Health Care Facility Surcharge|Section 44-64-3 - Repealed.

§ 44-64-3. Repealed.History of Section.P.L. 2007, ch. 73, art. 11, § 2; Repealed by P.L. 2015, ch. 141, art. 11, § 13, effective July 1, 2015.
RI Gen L § 44-64-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-64 - The Outpatient Health Care Facility Surcharge|Section 44-64-4 - Returns.

§ 44-64-4. Returns.(a) Every provider shall, on or before the twenty-fifth (25th) day of the month following the month that the gross patient revenue is received, make a return to the tax administrator.(b) The tax administrator is authorized to adopt rules relative to the form of the return and the data it must contain for the correct computation of gross patient revenue and the surcharge. All returns shall be signed by the provider or its authorized representative, subject to the penalties of perjury. If a return shows an overpayment of the surcharge due, the tax administrator shall refund or credit the overpayment to the provider.(c) The tax administrator, for good cause shown, may extend the time within which a provider is required to file a return. If the return is filed during the period of extension, no penalty or late filing charge may be imposed for failure to file the return at the time required by this chapter, but the provider shall be liable for any interest as prescribed in this chapter. Failure to file the return during the period for the extension shall make the extension null and void.History of Section.P.L. 2007, ch. 73, art. 11, § 2.