reglab/housing_qa huggingface dataset:
RI Gen L § 44-19-14 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-14 - Determination without return - Interest and penalties.

§ 44-19-14. Determination without return — Interest and penalties.If any person fails to make a return, the tax administrator shall make an estimate of the amount of the gross receipts of the person or, as the case may be, of the amount of the total sales price of tangible personal property sold or purchased by the person, the storage, use, or other consumption of which in this state is subject to the use tax. The estimate shall be made for the month or months in respect to which the person failed to make a return and is based upon any information, which is in the tax administrator's possession or may come into his or her possession. Upon the basis of this estimate, the tax administrator computes and determines the amount required to be paid to the state, adding to the sum arrived at a penalty equal to ten percent (10%) of that amount. One or more determinations may be made for one or for more than one month. The amount of the determination, exclusive of penalties, bears interest at the annual rate provided by § 44-1-7 from the fifteenth (15th) 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. If the failure of any person to file a return is due to fraud or an intent to evade the provisions of this chapter and chapter 18 of this title, a penalty of fifty percent (50%) of the amount required to be paid by the person, exclusive of penalties, is added to the amount in addition to the ten percent (10%) penalty provided in this section. After making his or her determination, the tax administrator shall mail a written notice of the estimate, determination, and penalty.History of Section.P.L. 1947, ch. 1887, art. 2, § 39; G.L. 1956, § 44-19-14; P.L. 1974, ch. 81, § 1; P.L. 1992, ch. 388, § 7.
RI Gen L § 44-19-15 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-15 - Jeopardy determinations.

§ 44-19-15. Jeopardy determinations.If the tax administrator believes that collection of any tax or any amount of tax required to be collected and paid to the state or of any determination will be jeopardized by delay, the administrator shall thereupon make a determination of the tax or amount of tax required to be collected, including interest and penalties, if any, noting that fact upon the determination. The amount so determined is due and payable immediately upon the mailing by the tax administrator of the notice of that determination. Within thirty (30) days of the notice of jeopardy determination, the taxpayer may bring an action in the sixth (6th) division district court. Within twenty (20) days after the action is commenced, the district court shall determine whether or not the making of the jeopardy assessment is reasonable under the circumstances.History of Section.P.L. 1947, ch. 1887, art. 2, § 40; G.L. 1956, § 44-19-15; P.L. 1984, ch. 183, § 8.
RI Gen L § 44-19-16 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-16 - Finality of determination - Time payment due.

§ 44-19-16. Finality of determination — Time payment due.Unless a hearing has been requested as provided in § 44-19-17, any determination made by the tax administrator under §§ 44-19-11 — 44-19-14 becomes final and shall be paid within ten (10) days after mailing by the tax administrator of the notice of that determination. If that determination is not paid, a further penalty of ten percent (10%) of the amount of the determination, exclusive of interest and other penalties, is added to it.History of Section.P.L. 1947, ch. 1887, art. 2, § 41; G.L. 1956, § 44-19-16.
RI Gen L § 44-19-17 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-17 - Hearing by administrator on application.

§ 44-19-17. Hearing by administrator on application.Any person aggrieved by any assessment, deficiency, or otherwise, shall notify the tax administrator, in writing, within thirty (30) days from the date of mailing by the tax administrator of the notice of the assessment and request a hearing relative to the assessment; and the tax administrator shall, as soon as practicable, fix a time and place for a hearing and shall, after the hearing, determine the correct amount of the tax, interest, and penalties. When a jeopardy assessment or determination is made, the hearing is not had unless the jeopardy assessment with penalties and interest has been paid.History of Section.P.L. 1947, ch. 1887, art. 2, § 41; G.L. 1956, § 44-19-17; P.L. 1962, ch. 102, § 1; P.L. 1993, ch. 459, § 7.
RI Gen L § 44-19-18 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-18 - Appeals.

§ 44-19-18. Appeals.Appeals from administrative orders or decisions made pursuant to any provisions of this chapter are to the sixth (6th) division district court pursuant to chapter 8 of title 8. The taxpayer's right to appeal under this chapter is 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.History of Section.P.L. 1947, ch. 1887, art. 2, § 41; G.L. 1956, § 44-19-18; P.L. 1976, ch. 140, § 27; P.L. 1982, ch. 388, §§ 3, 13; P.L. 1984, ch. 183, § 8.
RI Gen L § 44-19-19 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-19 - Judgment on review.

§ 44-19-19. Judgment on review.If, upon final determination of the petition, it appears that the tax administrator's assessment was correct, the court shall confirm the assessment; or, if incorrect, the court shall determine the proper amount of the tax, interest, and penalties, and if it appears that the petitioner, by reason of the payment of the tax, interest, and penalties, is entitled to recover them or any part of them, the court may order a refund with interest at the annual rate provided by § 44-1-7.1 or order a credit, as the circumstances may warrant. If a refund is ordered, it is paid by the general treasurer upon certification of the tax administrator with the approval of the director of administration. If it appears that the state is entitled to a greater amount of tax, interest, and penalties than assessed or determined by the tax administrator and paid by the petitioner, the court shall order the payment by the petitioner of an additional amount as the court determines, and the petitioner shall immediately pay that amount to the tax administrator.History of Section.P.L. 1947, ch. 1887, art. 2, § 41; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, § 44-19-19; P.L. 1992, ch. 388, § 7.
RI Gen L § 44-19-20 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-20 - Interest and penalties on delinquent payments.

§ 44-19-20. Interest and penalties on delinquent payments.Any person who fails to pay any tax to the state or any amount of tax required to be collected and paid to the state, except amounts of determinations made by the tax administrator under §§ 44-19-11 — 44-19-14 within the required time shall pay a penalty of ten percent (10%) of the tax or amount of the tax, in addition to the tax or amount of the tax, plus interest at the annual rate provided by § 44-1-7 from the date on which the tax or amount of the tax required to be collected became due and payable to the state until date of payment.History of Section.P.L. 1947, ch. 1887, art. 2, § 42; G.L. 1956, § 44-19-20; P.L. 1974, ch. 81, § 1; P.L. 1992, ch. 388, § 7.
RI Gen L § 44-19-20.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-20.1 - Interest on overpayments.

§ 44-19-20.1. Interest on overpayments.If it is determined that the tax has been overpaid, the amount of the overpayment bears interest at the annual rate established by § 44-1-7.1. The acceptance of that check is without prejudice to any right of the taxpayer to claim any additional overpayment and interest on it.History of Section.P.L. 1982, ch. 159, § 2; P.L. 1983, ch. 104, § 2.
RI Gen L § 44-19-22 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-22 - Notice of transfer of business - Taxes due immediately.

§ 44-19-22. Notice of transfer of business — Taxes due immediately.The sale or transfer by any taxpayer other than 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 of the major part in value of the assets of the taxpayer, other than in the ordinary course of trade and the regular and usual prosecution of the taxpayer's business, is fraudulent and void as against the state, unless the taxpayer, at least five (5) 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 those assets by requesting a letter of good standing from the tax division. Whenever the taxpayer makes 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 must be paid at the time the tax administrator is so notified of the sale or transfer, or, if the administrator is not so notified, at the time when he or she should have been notified of the sale or transfer.History of Section.P.L. 1947, ch. 1887, art. 2, § 44; G.L. 1956, § 44-19-22; P.L. 2017, ch. 302, art. 8, § 11.
RI Gen L § 44-19-23 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-23 - Collection powers - Surety bond to pay.

§ 44-19-23. Collection powers — Surety bond to pay.(a) The tax administrator has for the collection of the taxes imposed by chapter 18 of this title the same powers prescribed for the collection of taxes in §§ 44-1-4 — 44-1-15 and chapters 7 — 9 of this title. The tax administrator may require any person subject to the taxes imposed by chapter 18 of this title to file with the administrator a bond, issued by a surety company authorized to transact business in this state, in an amount the tax administrator may fix, to secure the payment of the taxes, penalties, and interest due or which may become due from that person.(b) (1) The tax administrator may require the vendor to deposit with the general treasurer a bond by way of cash or other security satisfactory to the tax administrator in an amount to be determined by the tax administrator, but not greater than an amount equal to double the amount of the estimated tax that would normally be collected by the vendor each month under this chapter, but in no case shall the deposit be less than one hundred dollars ($100).(2) Where a vendor who has deposited a bond with the general treasurer under subdivision (1) of this subsection has failed to collect or remit tax in accordance with this chapter, the tax administrator may, upon giving written notice to the vendor by registered mail or personal service, apply the bond in whole or in part to the amount that should have been collected, remitted, or paid by the vendor.History of Section.P.L. 1947, ch. 1887, art. 2, § 45; G.L. 1956, § 44-19-22; P.L. 1973, ch. 263, art. 4, § 2; P.L. 1974, ch. 229, § 1.
RI Gen L § 44-19-24 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-24 - Disposition of proceeds.

§ 44-19-24. Disposition of proceeds.All moneys received by the tax administrator under chapters 18 and 19 of this title shall be paid over to the general treasurer.History of Section.P.L. 1947, ch. 1887, art. 2, § 46; G.L. 1956, § 44-19-24.
RI Gen L § 44-19-25 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-25 - Claims for refund - Hearing - Judicial review.

§ 44-19-25. Claims for refund — Hearing — Judicial review.Every claim for a refund shall be made in writing, in a form, and stating information that the tax administrator may require. Within thirty (30) days after disallowing any claim in whole or in part, the tax administrator shall give notice of his or her decision to the claimant. Any person aggrieved by the decision may, within thirty (30) days from the date of the mailing by the tax administrator of notice of the decision, request a hearing and the tax administrator shall, as soon as practicable, set a time and place for the hearing. After the hearing, if the taxpayer is aggrieved by the decision of the tax administrator, the taxpayer may petition the sixth (6th) division of the district court for relief from the decision of the tax administrator. No petition may be made under this section with respect to a re-determination as to which a petition has been made under § 44-19-18. The court shall proceed in the manner provided in §§ 44-19-18 and 44-19-19, and may confirm the decision of the tax administrator or order a refund or credit as provided in § 44-19-19. 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.P.L. 1947, ch. 1887, art. 2, § 46; G.L. 1956, § 44-19-25; P.L. 1976, ch. 140, § 27; P.L. 1995, ch. 377, § 1.
RI Gen L § 44-19-26 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-26 - Payment of refunds.

§ 44-19-26. Payment of refunds.Whenever the tax administrator determines that any person is entitled to a refund of any moneys paid by a person under the provisions of chapters 18 and 19 of this title, or whenever a court of competent jurisdiction orders a refund of any moneys paid, the general treasurer shall, upon certification by the tax administrator and with the approval of the director of administration, pay the refund from any moneys in the treasury not appropriated without any further act or resolution making appropriation for the refund. No refund is allowed unless a claim is filed with the tax administrator within three (3) years from the fifteenth (15th) day after the close of the month for which the overpayment was made, or, with respect to determinations made under §§ 44-19-11 — 44-19-14, within six (6) months from the date of overpayment, whichever period expires later.History of Section.P.L. 1947, ch. 1887, art. 2, § 46; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, § 44-19-26.
RI Gen L § 44-19-27 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-27 - Records required - Users - Collectors of taxes - Promoters - Inspection and preservation of records.

§ 44-19-27. Records required — Users — Collectors of taxes — Promoters — Inspection and preservation of records.(a) Every person storing, using, or consuming in this state tangible personal property purchased, leased, or rented from a retailer, or from a person other than a retailer in any transaction involving a taxable casual sale, shall keep books, records, receipts, invoices, and other pertinent papers in the form the tax administrator may require. Those books, records, receipts, invoices, and other papers shall at all reasonable times be open to the inspection of the tax administrator and his or her agents.(b) Every person required to collect tax shall keep records of every sale or occupancy and of all amounts paid, charged, or due and of the tax payable, in forms the tax administrator may by regulation require. The records shall include a true copy of each sales slip, invoice, receipt, statement, or memorandum upon which § 44-19-8 requires that the tax be stated separately.(c) Every promoter shall keep a record of the name, address and permit number of every person the promoter permits to display or sell tangible personal property, services, or food and drink at a show.(d) The records shall be available for inspection and examination at any time upon demand by the tax administrator or his or her authorized agent or employee and preserved for a period of three (3) years, except that the tax administrator may consent to their destruction within that period or may require that they be kept longer.History of Section.P.L. 1947, ch. 1887, art. 2, § 47; G.L. 1956, § 44-19-27; P.L. 1966, ch. 84, § 1; P.L. 1978, ch. 166, § 3.
RI Gen L § 44-19-27.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-27.1 - Examination of taxpayer's records - Witnesses.

§ 44-19-27.1. Examination of taxpayer's records — Witnesses.The tax administrator and his or her agents for the purpose of ascertaining the correctness of any return, report, or other statement required to be filed under chapters 18 or 19 of this title or by the tax administrator under those chapters, or for the purpose of determining the amount of any tax imposed under the provisions of those chapters, may examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, report, or other statement, and may require the attendance of the person executing the return, report, or other statement, or of any officer or employee of any taxpayer, or the attendance of any other person, and may examine the person under oath respecting any matter which the tax administrator or his or her agent deems pertinent or material in determining the liability of any person to a tax imposed under the provisions of chapters 18 or 19 of this title.History of Section.P.L. 1966, ch. 84, § 2.
RI Gen L § 44-19-27.2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-27.2 - Power to summon witnesses and evidence.

§ 44-19-27.2. Power to summon witnesses and evidence.The tax administrator may summon any taxpayer, or officer, agent, or employee of the taxpayer, or any other person, to appear before the administrator and produce records and documents at a time and place named in the summons and to give testimony and to answer interrogatories, under oath, respecting any matter which the tax administrator deems pertinent or material to the administration of chapters 18 or 19 of this title.History of Section.P.L. 1966, ch. 84, § 2.
RI Gen L § 44-19-27.3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-27.3 - Service of summons.

§ 44-19-27.3. Service of summons.The summons may be sent by registered or certified mail to the taxpayer, or officer, agent, or employee of the taxpayer, or to any other authorized person, or may be left by any authorized agent of the tax administrator with the taxpayer, or officer, agent, or employee of the taxpayer, or other authorized person, or left at his or her last and usual place of abode. When the summons requires the production of records or documents, it is sufficient if those records and documents are described with reasonable certainty.History of Section.P.L. 1966, ch. 84, § 2.
RI Gen L § 44-19-27.4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-27.4 - Enforcement of summons.

§ 44-19-27.4. Enforcement of summons.When any taxpayer, or officer, agent, or employee of the taxpayer, or other person, summoned under the provisions of §§ 44-19-27.2 and 44-19-27.3 neglects or refuses to obey the summons or to give testimony or to answer interrogatories as required, the tax administrator may apply to the sixth (6th) division of the district court for a citation against the taxpayer, or officer, agent, or employee of the taxpayer, or other person as for a contempt. Any judge of that court may hear the application and, if satisfactory proof is made, issue a citation for the arrest of the taxpayer, or officer, agent, or employee of the taxpayer, or other person, and upon the taxpayer, or officer, agent, or employee of the taxpayer, or other person, being brought before the judge, the judge shall proceed to a hearing of the case; and upon the hearing the judge has power to make any order the judge deems proper. A party aggrieved by an order of the court may appeal the order to the supreme court in accordance with the procedures contained in the Rules of Appellate Procedure of the Supreme Court.History of Section.P.L. 1966, ch. 84, § 2; P.L. 1976, ch. 140, § 27.
RI Gen L § 44-19-28 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-28 - Reports required as to use tax.

§ 44-19-28. Reports required as to use tax.In the administration of the use tax, the tax administrator may require the filing of reports by any person or class of persons having in his or her or their possession or custody information relating to sales of tangible personal property the storage, use, or other consumption of which is subject to the tax. The reports shall be filed at that time and shall contain any information required by the tax administrator.History of Section.P.L. 1947, ch. 1887, art. 2, § 48; G.L. 1956, § 44-19-28.
RI Gen L § 44-19-29 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-19 - Sales and Use Taxes - Enforcement and Collection|Section 44-19-29 - Access to records of state agencies.

§ 44-19-29. Access to records of state agencies.The records of any board, department, division, or commission of the state having information with respect to retailers and persons storing, using, or consuming in this state tangible personal property purchased from a retailer shall, notwithstanding any other provision of law, be open to the inspection of the tax administrator for the purpose of determining the names of those subject to the taxes imposed by chapter 18 of this title or for any other purpose in connection with the administration of those taxes.History of Section.P.L. 1947, ch. 1887, art. 2, § 49; G.L. 1956, § 44-19-29.