reglab/housing_qa huggingface dataset:
RI Gen L § 44-17-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-17 - Taxation of Insurance Companies|Section 44-17-3 - Extension of time for filing return.

§ 44-17-3. Extension of time for filing return.The tax administrator may for reasonable cause extend the time for filing any return required under the provisions of this chapter, but any extension is not deemed an extension of the time for payment of the tax.History of Section.G.L. 1938, ch. 41, § 1; P.L. 1940, ch. 874, § 1; G.L. 1956, § 44-17-3.
RI Gen L § 44-17-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-17 - Taxation of Insurance Companies|Section 44-17-4 - Assessment of tax on available information - Interest on delinquencies - Collection powers.

§ 44-17-4. Assessment of tax on available information — Interest on delinquencies — Collection powers.If any company fails to file a return within the time and as required by this chapter, or files an insufficient or incorrect return, or does not pay when due the tax imposed by this chapter, the tax administrator shall assess the tax upon the available information. The tax or the part of the tax that has not been paid is payable upon demand and shall bear interest at the annual rate provided by § 44-1-7 from the date when the tax should have been paid, and the tax administrator shall collect the assessed tax with interest 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. 41, § 1; P.L. 1940, ch. 874, § 1; G.L. 1956, § 44-17-4; P.L. 1992, ch. 388, § 6.
RI Gen L § 44-17-4.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-17 - Taxation of Insurance Companies|Section 44-17-4.1 - Claims for refund - Hearing upon denial.

§ 44-17-4.1. Claims for refund — Hearing upon denial.(a) Any company subject to the provisions of this chapter may file a claim for refund with the tax administrator at any time within two (2) years after the tax has been paid. If the tax administrator determines that the tax has been overpaid, he or she shall make a refund with interest at the annual rate provided by § 44-1-7.1 from the date of overpayment.(b) Any company whose claim for refund has been denied may, within thirty (30) days from the date of the mailing by the tax administrator of the notice of the decision, request a hearing, and the tax administrator shall, as soon as practicable, set a time and place for the hearing and shall so notify the applicant.History of Section.P.L. 1981, ch. 239, § 1; P.L. 1987, ch. 57, art. 6, § 1; P.L. 1992, ch. 388, § 6.
RI Gen L § 44-17-4.2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-17 - Taxation of Insurance Companies|Section 44-17-4.2 - Hearing by administrator on application.

§ 44-17-4.2. Hearing by administrator on application.Any company aggrieved by the action of the administrator in determining the amount of any tax or penalty imposed under the provisions of this chapter may apply to the administrator, in writing, within thirty (30) days after the notice of the action is mailed to it, for a hearing relative to the action. The administrator shall fix a time and place for the hearing and shall notify the applicant. Upon the hearing, the administrator shall correct manifest errors, if any, disclosed at the hearing and thereupon assess and collect the tax lawfully due together with any penalty or interest.History of Section.P.L. 1987, ch. 57, art. 6, § 1; P.L. 1993, ch. 459, § 6.
RI Gen L § 44-17-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-17 - Taxation of Insurance Companies|Section 44-17-5 - Appeals.

§ 44-17-5. 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. 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. 41, § 1; P.L. 1940, ch. 874, § 1; G.L. 1956, § 44-17-5; P.L. 1976, ch. 140, § 26; P.L. 1982, ch. 388, §§ 3, 12; P.L. 1984, ch. 183, § 7; P.L. 1985, ch. 150, § 46.
RI Gen L § 44-17-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-17 - Taxation of Insurance Companies|Section 44-17-6 - "Ocean marine insurance" defined.

§ 44-17-6. "Ocean marine insurance" defined.For purposes of this chapter, "ocean marine insurance" means contracts of insurance written by every domestic, foreign, or alien insurance company transacting the business of marine insurance within this state, with respect to all insurance written within this state, upon hulls, freights, or disbursements, or upon goods, wares, merchandise, and all other personal property and interests therein, in course of exportation from, importation into any country, or transportation coastwise, including transportation by land or water from point of origin to final destination in respect to, appertaining to, or in connection with, any and all risks or perils of navigation, transit, or transportation, and while being prepared for, and while awaiting shipment, and during any delays, storage, transshipment, or reshipment incident thereto, but only in connection with exportation from, importation into any country, or transportation coastwise, and including war risks and marine builders risks.History of Section.G.L. 1923, ch. 37, § 22; P.L. 1929, ch. 1428, § 1; G.L. 1938, ch. 41, §§ 2, 6; P.L. 1940, ch. 874, § 1; G.L. 1956, § 44-17-6; P.L. 1988, ch. 267, § 1.
RI Gen L § 44-17-7 - 44-17-10 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-17 - Taxation of Insurance Companies|Section 44-17-7 - 44-17-10 - Repealed.

§ 44-17-7 — 44-17-10. Repealed.History of Section.G.L. 1923, ch. 37, §§ 22, 24; P.L. 1929, ch. 1428, § 1; G.L. 1938, ch. 41, §§ 2, 3, 6, 8; P.L. 1940, ch. 874, § 1; G.L. 1956, §§ 44-17-7 — 44-17-10; Repealed by P.L. 1988, ch. 267, § 1, effective June 7, 1988.
RI Gen L § 44-17-11 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-17 - Taxation of Insurance Companies|Section 44-17-11 - Penalties for violations - Interest on delinquencies.

§ 44-17-11. Penalties for violations — Interest on delinquencies.If the return required to be made by § 44-17-1 is not made within the time fixed or extended, the officer or agent neglecting or refusing to make the return shall be fined not exceeding five hundred dollars ($500), and the tax administrator shall assess the tax upon any information he or she may obtain. Any tax imposed by § 44-17-1 remaining unpaid on March 1st in any year shall bear interest at the annual rate provided by § 44-1-7 from the date when the tax became due and payable to the date when the tax is paid. Any officer or agent who willfully makes a false statement in any return required by this chapter shall upon conviction be deemed guilty of perjury.History of Section.G.L. 1896, ch. 29, § 8; G.L. 1909, ch. 39, § 8; G.L. 1923, ch. 37, § 8; P.L. 1926, ch. 809, § 3; P.L. 1929, ch. 1428, § 2; G.L. 1938, ch. 41, §§ 4, 5; P.L. 1940, ch. 874, § 1; P.L. 1942, ch. 1155, § 1; G.L. 1956, § 44-17-11; P.L. 1960, ch. 2, § 2; P.L. 1988, ch. 267, § 1; P.L. 1992, ch. 388, § 6.
RI Gen L § 44-18-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-1 - Short title.

§ 44-18-1. Short title.Chapters 18 and 19 of this title may be known and cited as the "Sales and Use Tax Act".History of Section.P.L. 1947, ch. 1887, art. 2, § 1; G.L. 1956, § 44-18-1.
RI Gen L § 44-18-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-2 - Declaration of necessity.

§ 44-18-2. Declaration of necessity.The recognition of the state of its obligation to grant pay increases for teachers in the manner provided in chapter 7 of title 16, to assure the maintenance of proper educational standards in the public schools, coupled with the compelling necessity for additional state aid to the several cities and towns now confronted with financial crisis, have created an increased burden on the finances of the state. To the end that adequate funds are available to the state government to enable it to meet these newly adopted obligations, without impairing the ability of the state to fulfill its existing obligations, a revision of the tax structure is unavoidable. The enactment of the provisions of chapters 18 and 19 of this title is declared to be necessary to enable the state to carry out the provisions of chapter 7 of title 16.History of Section.P.L. 1947, ch. 1887, art. 9, part 3, § 1; G.L. 1956, § 44-18-2; P.L. 1988, ch. 84, § 96.
RI Gen L § 44-18-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-3 - Applicability of definitions.

§ 44-18-3. Applicability of definitions.Except where the context requires, the definitions given in this chapter govern the construction of chapters 18 and 19 of this title.History of Section.P.L. 1947, ch. 1887, art. 2, § 2; G.L. 1956, § 44-18-3.
RI Gen L § 44-18-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-4 - "Sales tax" defined.

§ 44-18-4. "Sales tax" defined."Sales tax" means the tax imposed by § 44-18-18.History of Section.P.L. 1947, ch. 1887, art. 2, § 3; G.L. 1956, § 44-18-4.
RI Gen L § 44-18-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-5 - "Use tax" defined.

§ 44-18-5. "Use tax" defined."Use tax" means the tax imposed by § 44-18-20.History of Section.P.L. 1947, ch. 1887, art. 2, § 4; G.L. 1956, § 44-18-5.
RI Gen L § 44-18-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-6 - Person defined.

§ 44-18-6. Person defined."Person" includes any individual, partnership, association, corporation, estate, trust, fiduciary, limited liability company, limited liability partnership, or any other legal entity.History of Section.P.L. 1947, ch. 1887, art. 2, § 5; G.L. 1956, § 44-18-6; P.L. 2006, ch. 246, art. 30, § 9.
RI Gen L § 44-18-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-8 - Retail sale or sale at retail defined.

§ 44-18-8. Retail sale or sale at retail defined.A "retail sale" or "sale at retail" means any sale, lease, or rentals of tangible personal property, prewritten computer software delivered electronically or by load and leave, vendor-hosted prewritten computer software, specified digital products, or services as defined in § 44-18-7.3 for any purpose other than resale, sublease, or subrent in the regular course of business. The sale of tangible personal property to be used for purposes of rental in the regular course of business is considered to be a sale for resale. In regard to telecommunications service as defined in § 44-18-7(9), retail sale does not include the purchase of telecommunications service by a telecommunications provider from another telecommunication provider for resale to the ultimate consumer; provided, that the purchaser submits to the seller a certificate attesting to the applicability of this exclusion, upon receipt of which the seller is relieved of any tax liability for the sale.History of Section.P.L. 1947, ch. 1887, art. 2, § 7; G.L. 1956, § 44-18-8; P.L. 1967, ch. 179, art. 2, § 2; P.L. 1977, ch. 135, § 1; P.L. 1989, ch. 126, art. 44, § 1; P.L. 2006, ch. 246, art. 30, § 9; P.L. 2007, ch. 6, § 4; P.L. 2011, ch. 151, art. 19, § 24; P.L. 2012, ch. 241, art. 21, § 3; P.L. 2018, ch. 47, art. 4, § 10; P.L. 2019, ch. 88, art. 5, § 9.
RI Gen L § 44-18-9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-9 - "Storage" defined.

§ 44-18-9. "Storage" defined."Storage" includes any keeping or retention in this state, except for sale in the regular course of business or for subsequent use solely outside of this state, of tangible personal property purchased from a retailer.History of Section.P.L. 1947, ch. 1887, art. 2, § 8; G.L. 1956, § 44-18-9.
RI Gen L § 44-18-10 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-10 - "Use" defined.

§ 44-18-10. "Use" defined."Use" includes the exercise of any right or power over tangible personal property incident to the ownership of that property, except that it does not include the sale of that property in the regular course of business.History of Section.P.L. 1947, ch. 1887, art. 2, § 9; G.L. 1956, § 44-18-10.
RI Gen L § 44-18-11 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-11 - Storage or use for export.

§ 44-18-11. Storage or use for export."Storage" and "use" do not include the keeping, retaining, or exercising of any right or power over tangible personal property shipped or brought into this state for the purpose of subsequently transporting the property outside of the state for use solely outside of the state, or for the purpose of being processed, fabricated, or manufactured into, attached to, or incorporated into other tangible personal property to be transported outside of the state and used solely outside of the state.History of Section.P.L. 1947, ch. 1887, art. 2, § 10; G.L. 1956, § 44-18-11.
RI Gen L § 44-18-12.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-12.1 - "Additional measure subject to tax".

§ 44-18-12.1. "Additional measure subject to tax".Also included in the measure subject to tax under this chapter is the total amount charged for the furnishing or distributing of electricity, natural gas, artificial gas, steam, refrigeration, water, telecommunications, telegraph, cable, and radio message service, community antenna television, subscription television, and cable television service; provided, that the measure of tax in regard to telecommunications service is the total consideration received for the service as defined in § 44-18-7(9); provided, that in order to prevent multistate taxation of all telecommunications service, any taxpayer is allowed a credit or refund of sales tax upon presenting proof that a tax has been paid to another state to which the tax is properly due for the identical service taxed under this chapter. Furthermore, included in the measure of tax is the total amount charged for the rental of living quarters in any hotel, rooming house, or tourist camp.History of Section.P.L. 2006, ch. 246, art. 30, § 10.
RI Gen L § 44-18-13 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-13 - Gross receipts defined.

§ 44-18-13. Gross receipts defined."Gross receipts" means the total amount of the sale price, as defined in § 44-18-12 or the measure subject to tax as defined in § 44-18-12.1, of the retail sales of retailers.History of Section.P.L. 1947, ch. 1887, art. 2, § 12; G.L. 1956, § 44-18-13; P.L. 1977, ch. 135, § 1; P.L. 2006, ch. 246, art. 30, § 9.
RI Gen L § 44-18-14 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-14 - "Business" defined.

§ 44-18-14. "Business" defined."Business" includes any activity engaged in by any person or caused to be engaged in by that person with the object of profit, gain, benefit, or advantage, either direct or indirect; and also includes the furnishing and distributing of electricity, natural gas, artificial gas, steam, refrigeration, and water by this state, any city, town, district, or other political subdivision of this state.History of Section.P.L. 1947, ch. 1887, art. 2, § 13; G.L. 1956, § 44-18-14.
RI Gen L § 44-18-15.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-15.1 - "Promoter" and "show" defined - Duty of promoter to collect tax.

§ 44-18-15.1. "Promoter" and "show" defined — Duty of promoter to collect tax.(a) "Promoter" means any person who for consideration rents or leases space to any person for the display and sale of tangible personal property, services, or food and drink subject to tax, at a show, or who operates a show.(b) "Show" means a flea market, craft show, antique show, coin show, stamp show, comic book show, fair, and any other show of a temporary nature, regardless of whether conducted at the same location for an extended period of time, excluding, however, trade shows sponsored or promoted by an industry, trade, or professional association or society which are open only to industry, trade, professional association, or society related persons and not to the general public.(c) The promoter of a show is charged with the duty of collecting the sales tax from each out of state person who rents or leases space from the promoter for the display and sale of tangible personal property, services, or food and drink subject to tax at a show.History of Section.P.L. 1978, ch. 166, § 2; P.L. 1981, ch. 234, § 1.
RI Gen L § 44-18-15.2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-15.2 - "Remote seller" defined - Collection of sales and use tax by remote seller.

§ 44-18-15.2. "Remote seller" defined — Collection of sales and use tax by remote seller.(a) As used in this section:(1) "Remote seller" means any seller, other than a marketplace facilitator or referrer, who does not have a physical presence in this state and makes retail sales to purchasers.(2) [Deleted by P.L. 2019, ch. 11, § 7 and P.L. 2019, ch. 12, § 7].(b) [Deleted by P.L. 2019, ch. 88, art. 5, § 9].History of Section.P.L. 2013, ch. 144, art. 9, § 3; P.L. 2014, ch. 528, § 63; P.L. 2019, ch. 11, § 7; P.L. 2019, ch. 12, § 7; P.L. 2019, ch. 88, art. 5, § 9.
RI Gen L § 44-18-16 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-16 - Tangible property defined.

§ 44-18-16. Tangible property defined."Tangible personal property" means personal property which may be seen, weighed, measured, felt, or touched, or which is in any other manner perceptible to the senses. "Tangible personal property" includes electricity, water, gas, steam, and prewritten computer software.History of Section.P.L. 1947, ch. 1887, art. 2, § 15; G.L. 1956, § 44-18-16; P.L. 2006, ch. 246, art. 30, § 9.
RI Gen L § 44-18-17 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-17 - "State" defined.

§ 44-18-17. "State" defined."In this state" or "in the state" means within the exterior limits of the state of Rhode Island and includes all territory within these limits owned by or ceded to the United States of America.History of Section.P.L. 1947, ch. 1887, art. 2, § 16; G.L. 1956, § 44-18-17; P.L. 2006, ch. 246, art. 30, § 9.
RI Gen L § 44-18-18 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-18 - Sales tax imposed.

§ 44-18-18. Sales tax imposed.A tax is imposed upon sales at retail in this state, including charges for rentals of living quarters in hotels as defined in § 42-63.1-2, rooming houses, or tourist camps, at the rate of six percent (6%) of the gross receipts of the retailer from the sales or rental charges; provided, that the tax imposed on charges for the rentals applies only to the first period of not exceeding thirty (30) consecutive calendar days of each rental; provided, further, that for the period commencing July 1, 1990, the tax rate is seven percent (7%). The tax is paid to the tax administrator by the retailer at the time and in the manner provided. Excluded from this tax are those living quarters in hotels, rooming houses, or tourist camps for which the occupant has a written lease for the living quarters which lease covers a rental period of twelve (12) months or more.History of Section.P.L. 1947, ch. 1887, art. 2, § 17; P.L. 1951, ch. 2733, art. 2, § 1; P.L. 1952, ch. 3026, art. 2, § 1; P.L. 1953, ch. 3150, art. 2, § 1; P.L. 1954, ch. 3254, art. 2, § 1; P.L. 1955, ch. 3521, § 1; P.L. 1956, ch. 3739, art. 2, § 1; G.L. 1956, § 44-18-18; R.P.L. 1957, ch. 44, art. 2, § 1; P.L. 1958, ch. 17, art. 7, § 1; P.L. 1959, ch. 169, art. 3, § 1; P.L. 1960, ch. 64, § 1; P.L. 1964, ch. 234, § 1; P.L. 1965, ch. 232, art. 4, § 1; P.L. 1967, ch. 179, art. 2, § 5; P.L. 1976, ch. 198, art. 4, § 1; P.L. 1977, ch. 200, art. 4, § 1; P.L. 1986, ch. 385, § 1; P.L. 1990, ch. 65, art. 14, § 1; P.L. 1991, ch. 6, art. 4, § 1; P.L. 2011, ch. 151, art. 19, § 26; P.L. 2012, ch. 241, art. 21, § 3; P.L. 2013, ch. 144, art. 9, § 3; P.L. 2014, ch. 528, § 63; P.L. 2019, ch. 88, art. 5, § 9.
RI Gen L § 44-18-19 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-18 - Sales and Use Taxes - Liability and Computation|Section 44-18-19 - Collection of sales tax by retailer.

§ 44-18-19. Collection of sales tax by retailer.The retailer shall add the tax imposed by this chapter to the sale price or charge, and when added the tax constitutes a part of the price or charge, is a debt from the consumer or user to the retailer, and is recoverable at law in the same manner as other debts; provided, that the amount of tax that the retailer collects from the consumer or user is as follows:  Amount of Sale Amount of Tax   $0.01 to $ .08 inclusive No Tax   .09 to .24 inclusive .01   .25 to .41 inclusive .02   .42 to .58 inclusive .03   .59 to .74 inclusive .04   .75 to .91 inclusive .05   .92 to 1.08 inclusive .06  and where the amount of the sale is more than one dollar and eight cents ($1.08) the amount of the tax is computed at the rate of six percent (6%); provided, that the amount of tax that the retailer collects from the consumer or user for the period commencing July 1, 1990 is as follows:  Amount of Sale Amount of Tax   $ 0.01 to $ .07 inclusive No Tax   .08 to .21 inclusive .01   .22 to .35 inclusive .02   .36 to .49 inclusive .03   .50 to .64 inclusive .04   .65 to .78 inclusive .05   .79 to .92 inclusive .06   .93 to 1.07 inclusive .07  and where the amount of the sale is more than one dollar and seven cents ($1.07) the amount of the tax is computed at the rate of seven percent (7%).History of Section.P.L. 1947, ch. 1887, art. 2, § 17; P.L. 1951, ch. 2733, art. 2, § 1; P.L. 1952, ch. 3026, art. 2, § 1; P.L. 1953, ch. 3150, art. 2, § 1; P.L. 1954, ch. 3254, art. 2, § 1; P.L. 1955, ch. 3521, art. 2, § 1; P.L. 1956, ch. 3739, art. 2, § 1; G.L. 1956, § 44-18-19; R.P.L. 1957, ch. 44, art. 2, § 1; P.L. 1958, ch. 17, art. 7, § 1; P.L. 1964, ch. 234, § 2; P.L. 1967, ch. 179, art. 2, § 6; P.L. 1976, ch. 198, art. IV, § 1; P.L. 1977, ch. 200, art. 4, § 1; P.L. 1990, ch. 65, art. 14, § 1; P.L. 1991, ch. 6, art. 4, § 1.