reglab/housing_qa huggingface dataset:
RI Gen L § 44-48.3-11 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-48.3 - Rhode Island New Qualified Jobs Incentive Act 2015|Section 44-48.3-11 - Program integrity.

§ 44-48.3-11. Program integrity.Program integrity being of paramount importance, the commerce corporation shall establish procedures to ensure ongoing compliance with the terms and conditions of the program established herein, including procedures to safeguard the expenditure of public funds and to ensure that the funds further the objectives of the program. At a minimum these procedures will include an audit, at least every three (3) years, of the process the commerce corporation followed in the administration of the program.History of Section.P.L. 2015, ch. 141, art. 19, § 15.
RI Gen L § 44-48.3-12 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-48.3 - Rhode Island New Qualified Jobs Incentive Act 2015|Section 44-48.3-12 - Discontinuance of further rate reductions and future beneficiaries under the jobs development act.

§ 44-48.3-12. Discontinuance of further rate reductions and future beneficiaries under the jobs development act.(a) The rate reduction(s) provided pursuant to chapter 64.5 of title 42 shall be discontinued effective July 1, 2015, except as provided in subsection (b) of this section.(b) Any company that has qualified for a rate reduction pursuant to chapter 64.5 of title 42 prior to July 1, 2015, shall be entitled to maintain the rate reduction in effect as of June 30, 2015, and no additional rate reduction shall be permitted. All obligations of the company required under chapter 64.5 of title 42 to retain a rate reduction shall remain in full force and effect.History of Section.P.L. 2015, ch. 141, art. 19, § 15.
RI Gen L § 44-48.3-13 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-48.3 - Rhode Island New Qualified Jobs Incentive Act 2015|Section 44-48.3-13 - Reporting requirements.

§ 44-48.3-13. Reporting requirements.(a) By August 1st of each year, each applicant approved for credits under this chapter shall report to the commerce corporation and the division of taxation the following information:(1) The number of total jobs created;(2) The applicable north American industry classification survey annual system code of each job created;(3) The annual salary of each job created;(4) The address of each new employee;(b) By September 1, 2016 and each year thereafter, the commerce corporation shall report the name, address, and amount of tax credit approved for each credit recipient during the previous state fiscal year to the governor, the speaker of the house of representatives, the president of the senate, the chairpersons of the house and senate finance committees, the house and senate fiscal advisors, and the department of revenue.(c) By October 1, 2016 and each year thereafter, the commerce corporation shall report for the year (1) the total number of businesses awarded credits in the previous fiscal year and (2) the name and address of each credit recipient. This report shall be available to the public for inspection by any person and shall be published by the chief executive of the commerce corporation on the commerce corporation and executive office of commerce websites.(d) By October 1st of each year the division of taxation shall report the name, address, and amount of tax credit received for each credit recipient during the previous state fiscal year to the governor, the chairpersons of the house and senate finance committees, the house and senate fiscal advisors, and the department of labor and training.(e) By November 1st of each year the division of taxation shall report in the aggregate the information required under subsection 44-48.3-13(a). This report shall be available to the public for inspection by any person and shall be published by the tax administrator on the tax division website.History of Section.P.L. 2015, ch. 141, art. 19, § 15.
RI Gen L § 44-48.3-14 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-48.3 - Rhode Island New Qualified Jobs Incentive Act 2015|Section 44-48.3-14 - Sunset.

§ 44-48.3-14. Sunset.No credits shall be authorized to be reserved pursuant to this chapter after December 31, 2022.History of Section.P.L. 2015, ch. 141, art. 19, § 15; P.L. 2018, ch. 47, art. 12, § 14; P.L. 2019, ch. 88, art. 12, § 22; P.L. 2020, ch. 80, art. 1, § 21; P.L. 2021, ch. 162, art. 9, § 17, effective July 6, 2021.
RI Gen L § 44-49-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-49 - Taxation of Marijuana and Controlled Substances|Section 44-49-1 - Short title.

§ 44-49-1. Short title.This chapter shall be known as the "Marijuana and Controlled Substances Taxation Act".History of Section.P.L. 1989, ch. 392, § 1.
RI Gen L § 44-49-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-49 - Taxation of Marijuana and Controlled Substances|Section 44-49-2 - Definitions.

§ 44-49-2. Definitions.(a) "Controlled substance" means any drug or substance, whether real or counterfeit, as defined in § 21-28-1.02(8), that is held, possessed, transported, transferred, sold, or offered to be sold in violation of Rhode Island laws. "Controlled substance" does not include marijuana.(b) "Dealer" means a person who in violation of Rhode Island law manufactures, produces, ships, transports, or imports into Rhode Island or in any manner acquires or possesses more than forty-two and one half (42.5) grams of marijuana, or seven (7) or more grams of any controlled substance, or ten (10) or more dosage units of any controlled substance which is not sold by weight. A quantity of marijuana or a controlled substance is measured by the weight of the substance whether pure or impure or dilute, or by dosage units when the substance is not sold by weight, in the dealer's possession. A quantity of a controlled substance is dilute if it consists of a detectable quantity of pure controlled substance and any excipients or fillers.(c) "Marijuana" means any marijuana, whether real or counterfeit, as defined in § 21-28-1.02(30), that is held, possessed, transported, transferred, sold, or offered to be sold in violation of Rhode Island laws.History of Section.P.L. 1989, ch. 392, § 1; P.L. 2000, ch. 109, § 52; P.L. 2004, ch. 6, § 24.
RI Gen L § 44-49-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-49 - Taxation of Marijuana and Controlled Substances|Section 44-49-3 - Administration.

§ 44-49-3. Administration.The tax administrator shall administer this chapter. Payments required by this chapter must be made to the tax administrator on the form provided by the tax administrator. Dealers are not required to give their name, address, social security number, or other identifying information on the form. The tax administrator shall collect all taxes under this chapter.History of Section.P.L. 1989, ch. 392, § 1; P.L. 1992, ch. 284, § 1.
RI Gen L § 44-49-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-49 - Taxation of Marijuana and Controlled Substances|Section 44-49-4 - Rules.

§ 44-49-4. Rules.The tax administrator may adopt rules necessary to enforce this chapter. The tax administrator shall adopt a uniform system of providing, affixing, and displaying official stamps, official labels, or other official indicia for marijuana and controlled substances on which a tax is imposed.History of Section.P.L. 1989, ch. 392, § 1.
RI Gen L § 44-49-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-49 - Taxation of Marijuana and Controlled Substances|Section 44-49-5 - Tax payment required for possession.

§ 44-49-5. Tax payment required for possession.No dealer may possess any marijuana or controlled substance upon which a tax is imposed under this chapter unless the tax has been paid on the marijuana or a controlled substance as evidenced by a stamp or other official indicia.History of Section.P.L. 1989, ch. 392, § 1; P.L. 2000, ch. 109, § 52.
RI Gen L § 44-49-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-49 - Taxation of Marijuana and Controlled Substances|Section 44-49-6 - No immunity.

§ 44-49-6. No immunity.Nothing in this chapter may in any manner provide immunity for a dealer from criminal prosecution pursuant to Rhode Island law.History of Section.P.L. 1989, ch. 392, § 1.
RI Gen L § 44-49-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-49 - Taxation of Marijuana and Controlled Substances|Section 44-49-7 - Pharmaceuticals.

§ 44-49-7. Pharmaceuticals.Nothing in this chapter shall require persons lawfully in possession of marijuana or a controlled substance to pay the tax required under this chapter.History of Section.P.L. 1989, ch. 392, § 1.
RI Gen L § 44-49-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-49 - Taxation of Marijuana and Controlled Substances|Section 44-49-8 - Measurement.

§ 44-49-8. Measurement.For the purpose of calculating this tax, a quantity of marijuana or a controlled substance is measured by the weight of the substance whether pure or impure or dilute, or by dosage units when the substance is not sold by weight, in the dealer's possession. A quantity of a controlled substance is dilute if it consists of a detectable quantity of pure controlled substance and any excipients or fillers.History of Section.P.L. 1989, ch. 392, § 1; P.L. 2000, ch. 109, § 52.
RI Gen L § 44-49-9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-49 - Taxation of Marijuana and Controlled Substances|Section 44-49-9 - Tax rate.

§ 44-49-9. Tax rate.A tax is imposed on marijuana and controlled substances as defined in § 44-49-2 at the following rates:(1) On each gram of marijuana, or each portion of a gram, three dollars and fifty cents ($3.50); and(2) On each gram of controlled substance, or portion of a gram, two hundred dollars ($200); or(3) On each ten (10) dosage units of a controlled substance that is not sold by weight, or portion of the dosage units, four hundred dollars ($400).History of Section.P.L. 1989, ch. 392, § 1.
RI Gen L § 44-49-9.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-49 - Taxation of Marijuana and Controlled Substances|Section 44-49-9.1 - Imposition of tax, interest and liens.

§ 44-49-9.1. Imposition of tax, interest and liens.(a) Any law enforcement agency seizing marijuana and/or controlled substances as defined in § 44-49-2 in the quantities set forth in that section shall report to the division of taxation no later than the twenty-fifth (25th) of each month, the amount of all marijuana and controlled substances seized during the previous month and the name and address of each dealer from whom the marijuana and controlled substances were seized.(b) The tax administrator shall assess the dealer for any tax due at the rate provided by § 44-49-9. The tax shall be payable within fifteen (15) days after its assessment and, if not paid when due, shall bear interest from the date of its assessment at the rate provided in § 44-1-7 until paid.(c) The tax administrator may file a notice of tax lien upon the real property of the dealer located in this state immediately upon mailing a notice of assessment to the dealer at the address listed in the report of the law enforcement agency. The tax administrator may discharge the lien imposed upon the filing of a bond satisfactory to the tax administrator in an amount equal to the tax, interest and penalty imposed under this chapter.History of Section.P.L. 1992, ch. 284, § 2.
RI Gen L § 44-49-10 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-49 - Taxation of Marijuana and Controlled Substances|Section 44-49-10 - Penalties - Criminal provisions.

§ 44-49-10. Penalties — Criminal provisions.(a) Penalties. Any dealer violating this chapter is subject to a penalty of one hundred percent (100%) of the tax in addition to the tax imposed by § 44-49-9. The penalty will be collected as part of the tax.(b) Criminal penalty; sale without affixed stamps. In addition to the tax penalty imposed, a dealer distributing or possessing marijuana or controlled substances without affixing the appropriate stamps, labels, or other indicia is guilty of a crime and, upon conviction, may be sentenced to imprisonment for not more than five (5) years, or to payment of a fine of not more than ten thousand dollars ($10,000), or both.(c) Statute of limitations. An indictment may be found and filed, or a complaint filed, upon any criminal offense specified in this section, in the proper court within six (6) years after the commission of this offense.History of Section.P.L. 1989, ch. 392, § 1.
RI Gen L § 44-49-11 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-49 - Taxation of Marijuana and Controlled Substances|Section 44-49-11 - Stamp price.

§ 44-49-11. Stamp price.Official stamps, labels, or other indicia to be affixed to all marijuana or controlled substances shall be purchased from the tax administrator. The purchaser shall pay one hundred percent (100%) of face value for each stamp, label, or other indicia at the time of the purchase.History of Section.P.L. 1989, ch. 392, § 1.
RI Gen L § 44-49-12 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-49 - Taxation of Marijuana and Controlled Substances|Section 44-49-12 - Payment due.

§ 44-49-12. Payment due.(a) Stamps affixed. When a dealer purchases, acquires, transports, or imports into this state marijuana or controlled substances on which a tax is imposed by § 44-49-9, and if the indicia evidencing the payment of the tax have not already been affixed, the dealer shall have them permanently affixed on the marijuana or controlled substance immediately after receiving the substance. Each stamp or other official indicia may be used only once.(b) Payable on possession. Taxes imposed upon marijuana or controlled substances by this chapter are due and payable immediately upon acquisition or possession in this state by a dealer.History of Section.P.L. 1989, ch. 392, § 1.
RI Gen L § 44-49-13 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-49 - Taxation of Marijuana and Controlled Substances|Section 44-49-13 - Injunction prohibited - Burden of proof.

§ 44-49-13. Injunction prohibited — Burden of proof.(a) Injunction prohibited. No person may bring suit to enjoin the assessment or collection of any taxes, interest, or penalties imposed by this chapter.(b) Standard of proof. The tax and penalties assessed by the tax administrator are presumed to be valid and correctly determined and assessed. The burden is upon the taxpayer to show their incorrectness or invalidity. Any statement filed by the tax administrator with the court administrator, or any other certificate by the tax administrator of the amount of tax and penalties determined or assessed, is admissible in evidence and is prima facie evidence of the facts it contains.History of Section.P.L. 1989, ch. 392, § 1; P.L. 1992, ch. 284, § 1.
RI Gen L § 44-49-13.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-49 - Taxation of Marijuana and Controlled Substances|Section 44-49-13.1 - Hearings by tax administrator on application, appeals.

§ 44-49-13.1. Hearings by tax administrator on application, appeals.(a) Any dealer aggrieved by any assessment 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 shall 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. The tax and penalties assessed by the tax administrator are presumed to be valid and correctly determined and assessed. The burden is upon the taxpayer to show their incorrectness or invalidity.(b) Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth division district court pursuant to chapter 8 of title 8. The taxpayer's right to appeal under this section 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.History of Section.P.L. 1992, ch. 284, § 2; P.L. 1993, ch. 459, § 12; P.L. 1999, ch. 354, § 39.
RI Gen L § 44-49-14 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-49 - Taxation of Marijuana and Controlled Substances|Section 44-49-14 - Confidential nature of information.

§ 44-49-14. Confidential nature of information.(a) Disclosure prohibited. Notwithstanding any law to the contrary, neither the tax administrator nor a public employee may reveal facts contained in a report or return required by this chapter or any information obtained from a dealer; nor can any information contained in a report or return or obtained from a dealer be used against the dealer in any criminal proceeding, unless independently obtained, except in connection with a proceeding involving taxes due under this chapter from the dealer making the return.(b) Penalty for disclosure. Any person violating this section is guilty of a misdemeanor.(c) Statistics. This section does not prohibit the tax administrator from publishing statistics that do not disclose the identity of dealers or the contents of particular returns or reports.History of Section.P.L. 1989, ch. 392, § 1.
RI Gen L § 44-49-15 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-49 - Taxation of Marijuana and Controlled Substances|Section 44-49-15 - Investigatory powers.

§ 44-49-15. Investigatory powers.For the purpose of determining the correctness of any return, determining the amount of tax that should have been paid, determining whether or not the dealer should have made a return or paid taxes, or collecting any taxes under this chapter, the tax administrator may examine, or cause to be examined, any books, papers, records, or memoranda, that may be relevant to making those determinations, whether the books, papers, records, or memoranda, are the property of or in the possession of the dealer of another person. The tax administrator may require the attendance of any person having knowledge or information that may be relevant, compel the production of books, papers, records, or memoranda by persons required to attend, take testimony on matters material to the determination, and administer oaths or affirmations. Upon demand of the tax administrator or any examiner or investigator, the court administrator of any court shall issue a subpoena for the attendance of a witness or the production of books, papers, records, and memoranda. The tax administrator may also issue subpoenas. Disobedience of subpoenas issued under this chapter is punishable by the superior court of the district in which the subpoena is issued, or, if the subpoena is issued by the tax administrator, by the superior court or the county in which the party served with the subpoena is located, in the same manner as contempt of superior court.History of Section.P.L. 1989, ch. 392, § 1.
RI Gen L § 44-49-16 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-49 - Taxation of Marijuana and Controlled Substances|Section 44-49-16 - Abatement.

§ 44-49-16. Abatement.Notwithstanding any provisions within this chapter, the tax administrator shall have the authority for cause shown to abate any taxes assessed pursuant to §§ 44-49-9.1 and 44-49-10. Cause shown shall include a request for an abatement by the department of attorney general for dealers who have cooperated with law enforcement authorities in the investigation and prosecution of violations of the Rhode Island Controlled Substances Act, chapter 28 of title 21.History of Section.P.L. 1992, ch. 284, § 2.
RI Gen L § 44-50-1 - 44-50-14 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-50 - Health Care Provider Assessment Act|Section 44-50-1 - 44-50-14 - Repealed.

§ 44-50-1 — 44-50-14. Repealed.History of Section.P.L. 1992, ch. 15, art. 5, § 1; P.L. 1992, ch. 498, § 2; P.L. 1993, ch. 459, § 14; 1999, ch. 83, § 126; P.L. 1999, ch. 130, § 126; P.L. 2000, ch. 109, § 53; P.L. 2003, ch. 103, art. 2, § 1; P.L. 2008, ch. 98, § 54; P.L. 2008, ch. 145, § 54; Repealed by P.L. 2009, ch. 68, § 3, effective July 1, 2009.
RI Gen L § 44-51-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-51 - Nursing Facility Provider Assessment Act|Section 44-51-1 - Short title.

§ 44-51-1. Short title.This chapter shall be known as "The Nursing Facility Provider Assessment Act".History of Section.P.L. 1992, ch. 133, art. 75, § 1.
RI Gen L § 44-51-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-51 - Nursing Facility Provider Assessment Act|Section 44-51-2 - Definitions.

§ 44-51-2. Definitions.Except where the context otherwise requires, the following words and phrases as used in this chapter shall have the following meaning:(1) "Administrator" means the tax administrator.(2) "Assessment" means the assessment imposed upon gross patient revenue pursuant to this chapter.(3) "Gross patient revenue" means the gross amount received on a cash basis by the provider from all patient care services. Charitable contributions, donated goods and services, fund raising proceeds, endowment support, income from meals on wheels, income from investments, and other nonpatient revenues defined by the tax administrator upon the recommendation of the department of human services shall not be considered as "gross patient revenue".(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 an assessment under this chapter.History of Section.P.L. 1992, ch. 133, art. 75, § 1.