reglab/housing_qa huggingface dataset:
RI Gen L § 44-1-10 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-1 - State Tax Officials|Section 44-1-10 - Compromise or abatement of uncollectible or excessive taxes.

§ 44-1-10. Compromise or abatement of uncollectible or excessive taxes.Whenever the tax administrator determines that any tax, excise, fee, penalty, interest, or other charge payable to the tax administrator is un-collectible, illegal, or excessive, in whole or in part, the tax administrator may, with the approval of the director of revenue, compromise, abate, or cancel the charge, as the circumstances may warrant.History of Section.G.L. 1938, ch. 28, § 10; P.L. 1942, ch. 1239, § 2; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, § 44-1-10; P.L. 2009, ch. 295, § 1; P.L. 2009, ch. 296, § 1.
RI Gen L § 44-1-11 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-1 - State Tax Officials|Section 44-1-11 - Refund or credit for overpayments.

§ 44-1-11. Refund or credit for overpayments.Whenever an erroneous payment or any payment in excess of the correct amount of any tax, excise, fee, penalty, interest, or other charge is made to the tax administrator, the general treasurer shall, after certification by the tax administrator with the approval of the director of administration, refund the erroneous payment or overpayment, or the tax administrator may credit the erroneous payment or overpayment against any tax then or thereafter due, as the circumstances may warrant.History of Section.G.L. 1938, ch. 28, § 10; P.L. 1942, ch. 1239, § 2; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, § 44-1-11.
RI Gen L § 44-1-11.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-1 - State Tax Officials|Section 44-1-11.1 - Set-off for delinquent taxes - Trust funds.

§ 44-1-11.1. Set-off for delinquent taxes — Trust funds.If the tax administrator determines that any person, firm, corporation, partnership, or other entity doing business with the state or a state agency has neglected or refused to pay over to the tax administrator trust fund taxes as defined in § 44-19-35 or 44-30-76 and/or has failed to file tax returns for those trust funds, the tax administrator shall notify the state controller of the delinquency. The state controller, upon certification of the amount of the tax delinquency by the tax administrator, shall set-off the amount of the tax delinquency against any payment due that person or entity, and the tax administrator shall credit that amount against the tax due.Provided, that the tax administrator may not seek set-off until time that a delinquency determination for the trust funds has been directed to the person or entity. Provided, further, that if a person or entity assessed a deficiency determination for the trust funds has requested a hearing on the assessment within the applicable statutory period, no request for set-off may be made while the matter is pending in hearing or from any appeal.History of Section.P.L. 1991, ch. 6, art. 25, § 1.
RI Gen L § 44-1-12 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-1 - State Tax Officials|Section 44-1-12 - Reports under oath - False statements.

§ 44-1-12. Reports under oath — False statements.Every return, report, or statement provided by law to be made to the tax administrator may be required by the tax administrator to be made under oath or affirmation, or the tax administrator may require that the return, report, or statement contain, or be verified by, a written declaration that it is made under the penalties of perjury; and whoever signs or issues any report or statement containing, or verified by, a written declaration is guilty of perjury if the report or statement is willfully false.History of Section.G.L. 1938, ch. 28, § 11; P.L. 1942, ch. 1239, § 2; G.L. 1956, § 44-1-12.
RI Gen L § 44-1-13 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-1 - State Tax Officials|Section 44-1-13 - Notice to administrator of constitutional or construction questions in court.

§ 44-1-13. Notice to administrator of constitutional or construction questions in court.Whenever in any proceeding in court, by appeal or otherwise, the constitutionality or construction of any tax statute or the validity of the assessment of any tax is in question, the court before which the proceeding is pending shall not proceed with the hearing until notice, as the court may direct, has been given to the tax administrator of the pending of the proceeding, so that the tax administrator may appear and be heard with reference to the proceeding.History of Section.P.L. 1912, ch. 769, § 8; G.L. 1923, ch. 38, § 8; G.L. 1938, ch. 28, § 8; impl. am. P.L. 1939, ch. 660, § 70; G.L. 1956, § 44-1-13.
RI Gen L § 44-1-14 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-1 - State Tax Officials|Section 44-1-14 - Disclosure of information to tax officials of federal government or other states, or to other persons.

§ 44-1-14. Disclosure of information to tax officials of federal government or other states, or to other persons.Notwithstanding any other provision of law:(1) The tax administrator may make available: (i) To the taxing officials of any other states or of the federal government for tax purposes only, any information that the administrator may consider proper contained in tax reports or returns or any audit or the report of any investigation made with respect to them, filed pursuant to the tax laws of this state; provided, that other states or the federal government grant like privileges to the taxing officials of this state; and/or (ii) To an officer or employee of the office of internal audit of the Rhode Island department of administration, any information that the administrator may consider proper contained in tax reports or returns or any audit or the report of any investigation made with respect to them, filed pursuant to the tax laws of this state, to whom disclosure is necessary for the purposes of fraud detection and prevention in any state or federal program.(2) The tax administrator shall not permit any federal return or federal return information to be inspected by, or disclosed to, an individual who is the chief executive officer of the state or any person other than:(i) To another employee of the tax division for the purpose of, and only to the extent necessary in, the administration of the state tax laws for which the tax division is responsible;(ii) To another officer or employee of the state to whom the disclosure is necessary in connection with processing, storage, and transmission of those returns and return information and solely for purposes of state tax administration;(iii) To another person for the purpose of, but only to the extent necessary in, the programming, maintenance, repair, testing, and procurement of equipment used in processing or transmission of those returns and return information; or(iv) To a legal representative of the tax division, personally and directly engaged in, and solely for use in, preparation for a civil or criminal proceeding (or investigation which may result in a proceeding) before a state administrative body, grand jury, or court in a matter involving state tax administration, but only if:(A) The taxpayer is or may be a party to the proceeding;(B) The treatment of an item reflected on the return is or may be related to the resolution of an issue in the proceeding or investigation; or(C) The return or return information relates, or may relate, to a transactional relationship between a person who is or may be a party to the proceeding and the taxpayer that affects or may affect the resolution of an issue in a proceeding or investigation.History of Section.G.L. 1938, ch. 28, § 10; P.L. 1943, ch. 1344, § 1; G.L. 1956, § 44-1-14; P.L. 1977, ch. 132, § 1; P.L. 2017, ch. 302, art. 5, § 7.
RI Gen L § 44-1-14.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-1 - State Tax Officials|Section 44-1-14.1 - Joint examinations of returns with other jurisdictions.

§ 44-1-14.1. Joint examinations of returns with other jurisdictions.(a) The tax administrator may participate jointly with the secretary of the treasury of the United States or the secretary's delegate, or with the proper tax officer of any territory, state, or its political subdivision or with any agent or agency designated under the laws of any territory, state, or its political subdivision in the examination, verification, assessment, audit, or other activity to determine the proper tax liability due on any tax return required to be filed with the administrator.(b) The tax administrator may participate jointly with the tax officers in the examination, verification, assessment, audit, or other activity to determine the proper tax liability due on any tax return required to be filed with the Internal Revenue Service or with any territory, state, or its political subdivision to the extent that the tax of the federal government or of the territory, state, or its political subdivision is similar to a tax imposed by this state.(c) A certificate by the tax administrator that the tax of the federal government or of the other territory, state, or its political subdivision is similar to a tax imposed by this state is prima facie evidence of the similarity.History of Section.P.L. 1987, ch. 171, § 1.
RI Gen L § 44-1-15 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-1 - State Tax Officials|Section 44-1-15 - Destruction of obsolete records - Preservation of corporate returns.

§ 44-1-15. Destruction of obsolete records — Preservation of corporate returns.The tax administrator is authorized and empowered, in his or her discretion, to destroy tax returns, duplicate records, correspondence, and other papers and documents on file in the office of the administrator, relating to the assessment of taxes under this chapter, which bear a date not later than three (3) years prior to the date of the exercise of the authority granted by this section, except the records relating to public service corporations; provided, that the tax administrator has compiled in durable form as a part of his or her permanent records, all the essential information contained in any corporation tax returns destroyed under the provisions of this section pertaining to issued capital, dividends, value of shares returned, bonded and other indebtedness, total corporate value, corporate value in this state, basis of apportionment, exempt property, estimated value of physical property within and without this state, gross receipts, and in the case of public service corporations gross earnings returned, and in the case of banks, trust companies, and national banking associations the fair cash value of physical property and the names of shareholders whose shares are exempt from taxation.History of Section.P.L. 1919, ch. 1768, § 1; G.L. 1923, ch. 38, § 9; G.L. 1938, ch. 28, § 9; P.L. 1939, ch. 659, § 2; impl. am. P.L. 1939, ch. 660, § 70; G.L. 1956, § 44-1-15.
RI Gen L § 44-1-16 - 44-1-22 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-1 - State Tax Officials|Section 44-1-16 - 44-1-22 - Repealed.

§ 44-1-16 — 44-1-22. Repealed.History of Section.P.L. 1912, ch. 769, § 7; P.L. 1919, ch. 1719, § 1; G.L. 1923, ch. 38, § 7; P.L. 1956, ch. 3756, §§ 1-6; P.L. 1958, ch. 161; P.L. 1962, ch. 83, § 1; Repealed by P.L. 1961, ch. 93, § 8 and P.L. 1965, ch. 68, § 2.
RI Gen L § 44-1-23 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-1 - State Tax Officials|Section 44-1-23 - Release of tax liens.

§ 44-1-23. Release of tax liens.(a) The tax administrator is authorized and empowered to release any lien on a taxpayer's property by any law levying a tax to be assessed and collected by the tax administrator, whenever in his or her discretion the release of lien will not impair the state's ability to collect the amount of the taxes and interest and penalties constituting the lien. The tax administrator, before giving any release of lien, may accept a tentative return from the taxpayer in the form the tax administrator may require, and accept payment of the tentative taxes, if any, disclosed by the return, plus interest and penalties, and the tax administrator may demand any security that the tax administrator may deem appropriate for the payment of the taxes and interest and penalties constituting the lien.(b) The acceptance of any tentative return, the payment of any tentative taxes and interest and penalties, or the acceptance of any security, shall not impair the tax administrator's right to collect from the taxpayer any unpaid portion of the taxes and interest and penalties nor affect the liability of the taxpayer to pay the taxes and interest and penalties.History of Section.R.P.L. 1957, ch. 153, § 1.
RI Gen L § 44-1-24 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-1 - State Tax Officials|Section 44-1-24 - Acquisition of property for delinquent state taxes.

§ 44-1-24. Acquisition of property for delinquent state taxes.(a) Whenever the tax administrator obtains a judgment against a person, firm, or corporation for taxes, including interest and penalties, owed to the tax administrator, and the real property of the person, firm, or corporation is being sold at a sheriff's sale to satisfy the judgment, the state properties committee shall, if requested by the tax administrator, cause its agent or representative to attend the sale and bid on the real property but not more than the amount of the state's judgment and its costs. If the state's bid is the highest, the state properties committee shall acquire the real property and administer or dispose of it in accordance with chapter 6 of title 37.(b) Whenever the tax administrator obtains a judgment against a person, firm, or corporation for taxes, including interest or penalties, owed to the tax administrator, and the personal property of the person, firm, or corporation, is being sold at a sheriff's sale to satisfy the judgment, the state purchasing agent shall, if requested by the tax administrator, cause his or her agent or representative to attend the sale and bid on the personal property but not more than the amount of the state's judgment and its costs. If the state's bid is the highest, the purchasing agent shall acquire the personal property and administer or dispose of it in accordance with chapter 2 of title 37.History of Section.P.L. 1959, ch. 135, § 1.
RI Gen L § 44-1-25 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-1 - State Tax Officials|Section 44-1-25 - Priority of state tax actions.

§ 44-1-25. Priority of state tax actions.In any action to recover the amount of any tax assessed by the tax administrator, including interest and penalties, which the tax administrator has commenced in the superior court or which has been appealed to the superior court, the action shall, on the day to which it has been assigned for trial in the superior court by motion or agreement, take precedence for trial over all other cases on the trial calendar of the superior court for the day.History of Section.P.L. 1959, ch. 136, § 1.
RI Gen L § 44-1-26 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-1 - State Tax Officials|Section 44-1-26 - Reciprocal enforcement of tax liabilities between this state and other states.

§ 44-1-26. Reciprocal enforcement of tax liabilities between this state and other states.(a) At the request of the tax administrator, the attorney general of this state may bring suit, in the name of this state or in the name of the tax administrator, in the appropriate court of any other state to collect any tax legally due this state; and any political subdivision of this state or its appropriate officer, acting in its behalf, may bring suit in the appropriate court of any other state to collect any tax legally due to that political subdivision.(b) The courts shall recognize and enforce liabilities for taxes similar to the taxes imposed by this state and lawfully imposed by any other state, or its political subdivision, which extends a like comity to this state, and the authorized officer of any other state, or its political subdivision, may sue for the collection of the taxes in the courts of this state. A certificate by the secretary of state of the other state that the officer suing for the collection of the tax is authorized to collect the taxes is conclusive proof of the authority. A certificate by the tax administrator that the tax of the other state or its political subdivision is similar to a tax imposed by this state is prima facie evidence of the similarity.(c) For the purposes of this section, the words "tax" and "taxes" include interest and penalties due under any taxing statute, and liability for the interest or penalties, or both, due under a taxing statute of another state, or its political subdivision, is recognized and enforced by the courts of this state to the extent that the laws of the other state permit the enforcement in its courts of liability for the interest or penalties or both, due under the tax laws of this state or any political subdivision of this state.History of Section.P.L. 1965, ch. 44, § 1.
RI Gen L § 44-1-27 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-1 - State Tax Officials|Section 44-1-27 - Uncollectible checks.

§ 44-1-27. Uncollectible checks.Whenever any taxpayer liable for the payment of any tax, interest, penalty, or other charge imposed under the provisions of any law administered by the tax administrator presents or causes to be presented a check to the tax administrator or to his or her agent or representative in payment of the tax, interest, penalty, or charge, and the check is returned as uncollectible, the tax administrator shall charge a fee of ten percent (10%) of the face amount of the check, plus any protest fees, to the taxpayer to cover the costs of its collection, which fee is in addition to any interest and penalty charge imposed under the provisions of the law; provided, that the amount of the fee imposed is not less than ten dollars ($10.00) nor exceed one hundred dollars ($100); and provided, further, that the tax administrator shall not charge the fee unless the tax administrator or his or her agent or representative has notified the taxpayer by mail that the check was returned as uncollectible and makes demand in the notice that full payment of the amount of the check be made within ten (10) days of the date of the giving of the notice, and the taxpayer fails to make the payment within the period.History of Section.P.L. 1967, ch. 99, § 1.
RI Gen L § 44-1-28 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-1 - State Tax Officials|Section 44-1-28 - Mailing as timely tax filing and payment.

§ 44-1-28. Mailing as timely tax filing and payment.(a) Generally. Any report, claim, tax return, statement, or other document required or authorized to be filed with or any payment made to the state or to any political subdivision of the state which is:(1) Transmitted through the United States mail, is deemed filed and received by the state or political subdivision on the date shown by the post office cancellation mark stamped upon the envelope or other appropriate wrapper containing it;(2) Mailed but not received by the state or political subdivision or where received and the cancellation mark is illegible, erroneous, or omitted, is deemed filed and received on the date it was mailed if the sender establishes by competent evidence that the report, claim, tax return, statement, remittance, or other document was deposited in the United States mail on or before the date due for filing; and in cases of the non-receipt of a report, tax return, statement, remittance, or other document required by law to be filed, the sender files with the state or political subdivision a duplicate within thirty (30) days after written notification is given to the sender by the state or political subdivision of its non-receipt of the report, tax return, statement, remittance, or other document.(b) Registered or certified mail; Certificate of mailing. If any report, claim, tax return, statement, remittance, or other document is sent by United States registered mail, certified mail, or certificate of mailing, a record authenticated by the United States post office of the registration, certification, or certificate is considered competent evidence that the report, claim, tax return, statement, remittance, or other document was mailed, and the date of registration, certification, or certificate is deemed the postmarked date.(c) Saturdays, Sundays and legal holidays. If the date for filing any report, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, the filing is considered timely if performed on the next business day.History of Section.P.L. 1969, ch. 205, § 1.
RI Gen L § 44-1-29 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-1 - State Tax Officials|Section 44-1-29 - Collection by writ of execution.

§ 44-1-29. Collection by writ of execution.(a) Whenever the full amount of any state tax or any portion or deficiency, as finally determined by the tax administrator, or any surcharge that is required to be remitted to the tax division pursuant to § 39-21.1-14 is not paid within thirty (30) days after the tax or penalty becomes due and payable, the tax administrator, in addition to any other powers provided by law, may petition the sixth division of the district court for a writ of execution, setting forth the nonpayment of the tax, surcharge or penalty; and the court shall immediately appoint a time for a hearing and cause a reasonable notice of the meeting to be given to the adverse party, and at the time and place of the return of the notice shall proceed summarily to hear the parties.(b) If upon the hearing it appears that the tax, penalty, or surcharge that is required to be remitted to the tax division pursuant to § 39-21.1-14 is unpaid, the court shall immediately issue an execution for the collection of the tax, penalty or surcharge, 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 party 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 other action as it may deem proper to enforce the payment of the tax by the appointment of the receiver of the property of the party 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.P.L. 1978, ch. 294, § 1; P.L. 1983, ch. 105, § 1; P.L. 2007, ch. 73, art. 4, § 3.
RI Gen L § 44-1-30 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-1 - State Tax Officials|Section 44-1-30 - Repealed.

§ 44-1-30. Repealed.History of Section.P.L. 1980, ch. 275, § 4; P.L. 2004, ch. 6, § 57; Repealed by P.L. 2006, ch. 246, art. 38, § 11, effective July 1, 2006.