reglab/housing_qa huggingface dataset:
RI Gen L § 44-11-25 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-11 - Business Corporation Tax|Section 44-11-25 - Determination of tax without return.

§ 44-11-25. Determination of tax without return.If any corporation fails to file a return at the time and as prescribed by law, the tax administrator shall proceed to determine the tax from any information he or she can obtain.History of Section.G.L. 1938, ch. 37, § 12; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-25.
RI Gen L § 44-11-26 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-11 - Business Corporation Tax|Section 44-11-26 - Pecuniary penalty for failure to file return or to pay tax or for negligence.

§ 44-11-26. Pecuniary penalty for failure to file return or to pay tax or for negligence.(a) In the case of any failure to file a return within the time prescribed by law, there shall be added to the tax five percent (5%) if the failure is for not more than one month, with an additional five percent (5%) for each additional month or fraction of a month during which the failure continues, not exceeding twenty-five percent (25%) in the aggregate, except that when a return is filed after the time prescribed by law and it is shown that the failure to file the return at the prescribed time was due to reasonable cause and not due to willful neglect, no addition to the tax shall be made.(b) In the case of any failure to pay the tax as imposed by this chapter with the return on or before the date prescribed by law (determined with regard to any extension of time for payment), there shall be added to the amount shown as tax on the return five-tenths percent (0.5%) of the amount of the tax if the failure is for not more than one month, with an additional five-tenths percent (0.5%) for each additional month or fraction of a month during which the failure continues, not exceeding twenty-five percent (25%) in the aggregate, except that when the failure is due to reasonable cause and not to willful neglect, no addition to the tax shall be made.(c) In the case of any failure to pay any amount in respect of any tax required to be shown on a return, which is not shown, including an assessment made as a result of mathematical error, within thirty (30) days of the date of the notice and demand, there shall be added to the amount of tax stated in the notice and demand five-tenths percent (0.5%) of the amount of the tax if the failure is for not more than one month, with an additional five-tenths percent (0.5%) for each additional month or fraction of a month during which the failure continues, not exceeding twenty-five percent (25%) in the aggregate, except that when the failure is due to reasonable cause and not to willful neglect, no addition to the tax shall be made.(d) If any part of a deficiency is due to negligence or intentional disregard of the Rhode Island business corporation tax law or rules or regulations hereunder, but without intent to defraud, five percent (5%) of that part of the deficiency shall be added to the tax. This amount shall be in lieu of any other additional amount imposed by subsection (b) of this section.History of Section.G.L. 1938, ch. 37, § 12; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-26; P.L. 1975, ch. 188, art. 1, § 1.
RI Gen L § 44-11-26.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-11 - Business Corporation Tax|Section 44-11-26.1 - Revocation of articles or authority to transact business for nonpayment of tax.

§ 44-11-26.1. Revocation of articles or authority to transact business for nonpayment of tax.(a) The tax administrator may, after July 15 of each year, make up a list of all corporations that have failed to pay the corporate tax defined in § 44-11-2 for one year after the tax became due and payable, and the failure is not the subject of a pending appeal. The tax administrator shall certify to the correctness of the list. Upon receipt of the certified list, the secretary of state may initiate revocation proceedings as defined in §§ 7-1.2-1310 and 7-1.2-1414.(b) With respect to any information provided by the division of taxation to the secretary of state pursuant to this chapter, the secretary of state, together with the employees or agents thereof, shall be subject to all state and federal tax confidentiality laws applying to the division of taxation and the officers, agents, and employees thereof, and which restrict the acquisition, use, storage, dissemination, or publication of confidential taxpayer data.History of Section.P.L. 2017, ch. 371, § 4; P.L. 2017, ch. 376, § 4.
RI Gen L § 44-11-27 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-11 - Business Corporation Tax|Section 44-11-27 - Pecuniary penalty for fraud.

§ 44-11-27. Pecuniary penalty for fraud.In case a false or fraudulent return is made with intent to evade any tax imposed by this chapter, the tax administrator shall add to the tax fifty percent (50%) of its amount.History of Section.G.L. 1938, ch. 37, § 12; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-27.
RI Gen L § 44-11-28 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-11 - Business Corporation Tax|Section 44-11-28 - Collection of pecuniary penalties.

§ 44-11-28. Collection of pecuniary penalties.The amount added to any tax under §§ 44-11-26 and 44-11-27 shall be collected as a part of and at the same time and in the same manner as the tax, unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax.History of Section.G.L. 1938, ch. 37, § 12; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-28.
RI Gen L § 44-11-29 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-11 - Business Corporation Tax|Section 44-11-29 - Notice to tax administrator of sale of assets - Tax due.

§ 44-11-29. Notice to tax administrator of sale of assets — Tax due.(a) The sale or transfer of the major part in value of the assets of a domestic corporation, domestic limited liability company, domestic limited partnership, or any other domestic business entity, or of the major part in value of the assets situated in this state of a foreign corporation, foreign limited liability company, foreign limited partnership, or any other foreign business entity, other than in the ordinary course of trade and in the regular and usual prosecution of business by said corporation, limited liability company, limited partnership, or any other business entity whether domestic or foreign, and the sale or transfer of the major part in value of the assets of a domestic corporation, domestic limited liability company, domestic limited partnership, or any other domestic corporation business entity, or of the major part in value of the assets situated in this state of a foreign corporation, foreign limited liability company, foreign limited partnership, or any other foreign business entity that is engaged in the business of buying, selling, leasing, renting, managing, or dealing in real estate, shall be fraudulent and void as against the state unless the corporation, limited liability company, limited partnership, or any other business entity, whether domestic or foreign, at least five (5) business days before the sale or transfer, notifies the tax administrator of the proposed sale or transfer and of the price, terms, and conditions of the sale or transfer and of the character and location of the assets by requesting a letter of good standing from the tax division. Whenever a corporation, limited liability company, limited partnership, or any other business entity, whether domestic or foreign, makes such a sale or transfer, any and all tax returns required to be filed under this title must be filed and any and all taxes imposed under this title shall become due and payable at the time when the tax administrator is so notified of the sale or transfer, or, if he or she is not so notified, at the time when he or she should have been notified of the sale or transfer.(b) This section shall not apply to sales by receivers, assignees under a voluntary assignment for the benefit of creditors, trustees in bankruptcy, debtors in possession in bankruptcy, or public officers acting under judicial process.History of Section.G.L. 1938, ch. 37, § 13; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-29; P.L. 1964, ch. 65, § 1; P.L. 2017, ch. 302, art. 8, § 9.
RI Gen L § 44-11-29.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-11 - Business Corporation Tax|Section 44-11-29.1 - Letters of good standing - Fees.

§ 44-11-29.1. Letters of good standing — Fees.There shall be a fee of fifty dollars ($50.00) for any letter of good standing issued upon the request of a taxpayer. All fees collected under this section shall be allocated to the tax administrator for enforcement and collection of all taxes.History of Section.P.L. 1993, ch. 138, art. 35, § 1; P.L. 2011, ch. 151, art. 19, § 16.
RI Gen L § 44-11-30 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-11 - Business Corporation Tax|Section 44-11-30 - Examination of taxpayer's records - Witnesses.

§ 44-11-30. Examination of taxpayer's records — Witnesses.The tax administrator, for the purpose of ascertaining the correctness of any return or for the purpose of determining the amount of any tax imposed by this chapter, may, by any of his or her officers or employees designated by him or her for that purpose, examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person executing the return or of any officer or employee of any corporation, association, or organization, or the attendance of any other person, and may examine him or her under oath respecting any matter which the tax administrator deems pertinent or material in determining the liability of any corporation, association, or organization to a tax imposed by this chapter.History of Section.G.L. 1938, ch. 37, § 14; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-30.
RI Gen L § 44-11-31 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-11 - Business Corporation Tax|Section 44-11-31 - Examinations as to liability of transferee.

§ 44-11-31. Examinations as to liability of transferee.The tax administrator, for the purpose of determining the liability of a transferee of the property of any corporation with respect to any tax imposed upon the corporation, may, by any of his or her officers or employees designated by him or her for that purpose, examine any books, papers, records, or memoranda bearing upon the liability, and may require the attendance of the corporation or transferee, or of any officer or employee of the corporation or transferee, or the attendance of any other person having knowledge in the premises, and may take testimony with reference to the matter, with power to administer oaths to any officer, employee, or other person.History of Section.G.L. 1938, ch. 37, § 14; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-31.
RI Gen L § 44-11-32 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-11 - Business Corporation Tax|Section 44-11-32 - Violations by corporations.

§ 44-11-32. Violations by corporations.Whenever any corporation delivers or discloses or causes to be delivered or disclosed to the tax administrator any false or fraudulent return, account, or statement, with intent to defeat or evade any tax imposed under this chapter, or being summoned to appear to testify or to appear and produce books as required under this chapter, neglects to appear or to produce books, the corporation is guilty of a felony and upon conviction shall be fined not exceeding ten thousand dollars ($10,000).History of Section.G.L. 1938, ch. 37, § 15; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-32; P.L. 1986, ch. 103, § 2.
RI Gen L § 44-11-33 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-11 - Business Corporation Tax|Section 44-11-33 - Violations by individuals.

§ 44-11-33. Violations by individuals.Whenever any person delivers or discloses or causes to be delivered or disclosed to the tax administrator any false or fraudulent return, account, or statement, with intent to defeat or evade any tax imposed under this chapter, or being summoned to appear to testify or to appear and produce books as required under this chapter, neglects to appear or to produce books, the person is guilty of a felony and upon conviction thereof shall be fined not exceeding ten thousand dollars ($10,000), or be imprisoned not exceeding one year, or both.History of Section.G.L. 1938, ch. 37, § 15; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-33; P.L. 1986, ch. 103, § 2.
RI Gen L § 44-11-34 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-11 - Business Corporation Tax|Section 44-11-34 - Criminal penalty for failure to file return.

§ 44-11-34. Criminal penalty for failure to file return.Any taxpayer, or any officer or agent of the taxpayer, who willfully fails to file any return or statement, including a supplemental return, required to be made under the provisions of this chapter within the time fixed or extended is guilty of a felony and upon conviction shall be fined not exceeding ten thousand dollars ($10,000), or be imprisoned not exceeding one year, or both.History of Section.G.L. 1938, ch. 37, § 15; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-34; P.L. 1986, ch. 103, § 2.
RI Gen L § 44-11-35 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-11 - Business Corporation Tax|Section 44-11-35 - Appeals.

§ 44-11-35. 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 taxpayer's right to appeal shall be expressly made conditional upon prepayment of all taxes, interest, and penalties unless the taxpayer moves for and is granted an exemption from the prepayment requirement pursuant to § 8-8-26. If the court, after appeal, holds that the taxpayer is entitled to a refund, the taxpayer shall also be paid interest on the amount at the rate provided in § 44-1-7.1.History of Section.G.L. 1938, ch. 37, § 16; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-35; P.L. 1964, ch. 59, § 3; P.L. 1976, ch. 140, § 21; P.L. 1982, ch. 388, §§ 3, 8; P.L. 1984, ch. 183, § 3.
RI Gen L § 44-11-36 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-11 - Business Corporation Tax|Section 44-11-36 - Liability of fiduciaries.

§ 44-11-36. Liability of fiduciaries.Any receiver, liquidator, trustee, trustee in bankruptcy, assignee, conservator, or other fiduciary conducting or liquidating the business or selling the assets of any corporation shall, except as provided in § 44-11-29(b), be subject to the provisions of and the tax imposed by this chapter in the same manner and to the same extent as if the business were being conducted or liquidated or the assets sold by the agents or officers of the corporation.History of Section.G.L. 1938, ch. 37, § 17; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-36.
RI Gen L § 44-11-37 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-11 - Business Corporation Tax|Section 44-11-37 - General collection powers.

§ 44-11-37. General collection powers.The tax administrator shall receive and collect any tax imposed under this chapter in the same manner and with the same powers as are prescribed for and given to collectors of taxes by chapters 7 — 9 of this title.History of Section.G.L. 1938, ch. 37, § 18; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-37.
RI Gen L § 44-11-38 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-11 - Business Corporation Tax|Section 44-11-38 - Collection by writ of execution.

§ 44-11-38. Collection by writ of execution.If any tax or penalty imposed by this chapter is not paid within thirty (30) days after the tax or penalty shall become due and payable, the tax administrator, in addition to any other powers provided by law, may petition the sixth (6th) division of the district court for a writ of execution, setting forth the nonpayment of the tax or penalty. The court shall appoint a time for a hearing and shall cause a reasonable notice to be given to the adverse party, and at the time and place of the return of the notice shall summarily proceed to hear the parties. If upon the hearing it shall appear that the tax or penalty is unpaid, the court shall issue an execution for the collection of the tax or penalty, which shall run to the sheriffs, or their deputies, of the several counties of this state, and in which the officer making service of the execution shall be commanded to levy upon the property of the corporation as may be taken on execution, and the officer charged with the service of the execution shall serve the execution as commanded, and shall sell the property seized as property is sold when taken on execution in actions at law, or the court shall take any other action as it may deem proper to enforce the payment of the tax by the appointment of a receiver of the property of the corporation or otherwise. A party aggrieved by a final order of the court may seek review of the order in the supreme court by writ of certiorari in accordance with the procedures contained in § 42-35-16.History of Section.G.L. 1938, ch. 37, § 18; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-38; P.L. 1976, ch. 140, § 21.
RI Gen L § 44-11-39 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-11 - Business Corporation Tax|Section 44-11-39 - Tax as debt to state.

§ 44-11-39. Tax as debt to state.Any tax imposed under the provisions of this chapter, together with all increases, penalties, charges, and interest, shall also become, from the time the same are due and payable, a debt due to the state of Rhode Island from the corporation liable for the payment of the tax.History of Section.G.L. 1938, ch. 37, § 18; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-39.
RI Gen L § 44-11-40 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-11 - Business Corporation Tax|Section 44-11-40 - Severability.

§ 44-11-40. Severability.If any provision of this chapter or the application of this chapter to any corporation or circumstances is held invalid, the remainder of this chapter and the application of the provisions to the other corporations or circumstances shall not be affected.History of Section.P.L. 1961, ch. 83, § 2.
RI Gen L § 44-11-41 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-11 - Business Corporation Tax|Section 44-11-41 - Tax credit for machine tool, metal trade or plastic process technician apprenticeships.

§ 44-11-41. Tax credit for machine tool, metal trade or plastic process technician apprenticeships.(a) Any taxpayer who employs a machine tool and metal trade apprentice or plastic process technician apprentice duly enrolled and registered under the terms of a qualified program (as determined by the state apprenticeship council) is entitled to a tax credit for each eligible apprentice for fifty percent (50)% of actual wages paid, or four thousand eight hundred dollars ($4,800), whichever is less; provided, that the apprenticeships meet the following requirements:(1) The tax credit is limited to qualified Machine Tool, Metal Trade and Plastics Process Technician programs with apprenticeship periods of duration which are more than four thousand (4,000) hours and less than ten thousand (10,000) hours.(2) The apprentice must be employed on a full-time basis, which is defined as working a minimum of one hundred twenty (120) hours per month at the trade. Up to eighty (80) hours may be applied during the tax year against the one hundred twenty (120) hour limitation.(3) Pre-apprentices are not counted as apprenticeships begun and wages earned by pre-apprentices are not eligible for tax credits under this regulation.(4) The number of apprenticeships for which tax credit is allowed must exceed the average number of apprenticeships begun during the five (5) preceding income years.(b) The tax credit is limited to the following trade: machinist, toolmaker, tool and diemaker, model maker, gage maker, patternmaker, tool and machine setter, diesinker, moldmaker, machine tool repairer, plastic process technician and in similar occupations which, as above, involve multiple work processes including the shaping of metals by machine tool equipment designed to perform cutting, grinding, milling, turning, drilling, boring, planing, hobbing, and abrading operations.History of Section.P.L. 1996, ch. 284, § 1.
RI Gen L § 44-11-42 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-11 - Business Corporation Tax|Section 44-11-42 - Repealed.

§ 44-11-42. Repealed.History of Section.P.L. 1998, ch. 112, § 1; P.L. 2001, ch. 175, § 1; Repealed by P.L. 2004, ch. 595, art. 17, § 4, effective July 30, 2004, and applicable to tax years ending on or after January 1, 2004. Section 44-11-42 was repealed again by P.L. 2005, ch. 117, art. 16, § 1.
RI Gen L § 44-11-44 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-11 - Business Corporation Tax|Section 44-11-44 - Annual Rhode Island corporate income and tax data report.

§ 44-11-44. Annual Rhode Island corporate income and tax data report.No later than March 15, 2010 and every March 15th thereafter, the division of taxation shall annually submit a report for the previous calendar year of Rhode Island corporate income and tax data by size of federal taxable income to the chairpersons of the house finance committee and senate finance committee, and the house fiscal advisor and the senate fiscal advisor. The report should be as similar as practical to the business and income tax data for Rhode Island federal taxpayers issued by the Statistics of Income Division of the Internal Revenue Service.History of Section.P.L. 2009, ch. 68, art. 16, § 4.
RI Gen L § 44-11-45 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-11 - Business Corporation Tax|Section 44-11-45 - Repealed.

§ 44-11-45. Repealed.History of Section.P.L. 2011, ch. 151, art. 19, § 4; Repealed by P.L. 2014, ch. 145, art. 12, § 18, effective June 19, 2014.
RI Gen L § 44-11.1-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-11.1 - Political Organization Tax|Section 44-11.1-1 - Definitions.

§ 44-11.1-1. Definitions.For the purpose of this chapter:(1) "Political organization" means a political organization as defined under § 527 of the Internal Revenue Code;(2) "Taxpayer" means and includes any political organization subject to the provisions of this chapter.History of Section.P.L. 2010, ch. 136, § 1.
RI Gen L § 44-11.1-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-11.1 - Political Organization Tax|Section 44-11.1-2 - Imposition of tax.

§ 44-11.1-2. Imposition of tax.Each political organization shall annually pay to the state a tax equal to seven and one-half percent (7.5%) of political organization taxable income, as defined under § 527(c) of the Internal Revenue Code; provided, that no tax shall be payable or a tax return filed under this section unless the political organization has at least one hundred dollars ($100) or more of political organization taxable income under § 527(c) of the Internal Revenue Code.History of Section.P.L. 2010, ch. 136, § 1.
RI Gen L § 44-11.1-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-11.1 - Political Organization Tax|Section 44-11.1-3 - Filing of tax returns - Due date.

§ 44-11.1-3. Filing of tax returns — Due date.A tax return in the form and containing the information that the tax administrator may prescribe shall be filed with the tax administrator by the political organization:(1) In case the taxable year of the taxpayer is the calendar year, on or before March 15 in the year following the close of the taxable year; and(2) In case the taxable year of the taxpayer is a fiscal year, on or before the fifteenth (15th) day of the third (3rd) month following the close of the fiscal year.History of Section.P.L. 2010, ch. 136, § 1.