reglab/housing_qa huggingface dataset:
RI Gen L § 44-1-31 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-1 - State Tax Officials|Section 44-1-31 - Taxes and child support to be paid by electronic funds transfer.

§ 44-1-31. Taxes and child support to be paid by electronic funds transfer.(a) The tax administrator is authorized to provide by rule for the payment of any tax, including employer taxes, by electronic funds transfer where the tax required to be paid in connection with the filing of any return, report or other document with the division of taxation exceeds ten thousand dollars ($10,000). Provided, in all instances where a taxpayer is required to pay employment taxes to the Internal Revenue Service by electronic funds transfer, the taxpayer shall pay Rhode Island income tax withheld by electronic funds transfer.(b) The tax administrator is authorized to provide by rule for the payment of child support and/or medical support received from any in-state, or interstate employers, making income withholdings, and from collections received from other state collection and disbursement units and foreign jurisdictions, by electronic funds transfer (EFT) when the child support and/or medical support is required to be paid in connection with a court or administrative order for support to the state's central collection and disbursement.(c) The tax administrator shall adopt rules and regulations necessary to implement this section including, but not limited to, rules and regulations:(1) Coordinating the filing of tax returns with the payment of taxes by electronic funds transfer; and the payment of child support,(2) Specifying the form, frequency, and content of electronic funds transfer messages and electronic date information in order to insure the proper receipt and crediting of the tax or child support payment.(d) Payment of personal income taxes by individuals is not subject to the provisions of subsection (a) of this section; provided, that employers' withholding of taxes is subject to the provisions of subsection (a) of this section.(e) The tax administrator is authorized to provide by rule for payment of any surcharge that is required to be remitted to the tax division pursuant to § 39-21.1-14.History of Section.P.L. 1991, ch. 44, art. 31, § 1; P.L. 1999, ch. 379, § 1; P.L. 1999, ch. 386, § 1; P.L. 2002, ch. 225, § 2; P.L. 2007, ch. 73, art. 4, § 3.
RI Gen L § 44-1-31.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-1 - State Tax Officials|Section 44-1-31.1 - Returns to be filed by paid tax return preparers electronically.

§ 44-1-31.1. Returns to be filed by paid tax return preparers electronically.(a) Beginning January 1, 2009, the tax administrator is authorized to require that paid tax return preparers that prepared more than one hundred (100) Rhode Island tax returns in the prior year, shall file Rhode Island tax returns for their clients electronically with the Rhode Island Division of Taxation.(b) This section shall apply to paid tax return preparers of Rhode Island personal and corporate income tax returns as well as paid preparers of other types of Rhode Island tax returns.(c) If a paid tax return preparer is required by the tax administrator to file electronically in accordance with this section, the tax administrator may allow such preparer to bypass such requirement in a given instance where a client specifically requests that the return(s) not be filed electronically.(d) If a paid tax return preparer fails to abide by such electronic filing requirement or otherwise causes clients' Rhode Island tax returns to be filed falsely or improperly, the tax administrator may, after a hearing to show cause, preclude such preparer from preparing and filing Rhode Island tax returns with the Rhode Island Division of Taxation.(e) The tax administrator is authorized to waive the electronic filing requirement in a given year for a paid tax return preparer who can show that filing electronically will cause undue hardship.History of Section.P.L. 2008, ch. 137, § 1; P.L. 2008, ch. 190, § 1.
RI Gen L § 44-1-32 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-1 - State Tax Officials|Section 44-1-32 - Hearing on application by taxpayer.

§ 44-1-32. Hearing on application by taxpayer.Any taxpayer aggrieved by the action of the tax administrator in determining the amount of any tax, any surcharge that is required to be remitted to the tax division pursuant to § 39-21.1-14 or penalty for which a hearing is not provided may apply to the tax administrator, in writing, within thirty (30) days after notice of the assessment is mailed to the taxpayer, for a hearing relative to the tax or penalty. The tax administrator shall, as soon as practicable, fix a time and place for the hearing and shall, after the hearing, determine the correct amount of the tax, interest, and penalty.History of Section.P.L. 1993, ch. 459, § 17; P.L. 2007, ch. 73, art. 4, § 3.
RI Gen L § 44-1-33 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-1 - State Tax Officials|Section 44-1-33 - Indemnification.

§ 44-1-33. Indemnification.(a) The state shall indemnify the tax administrator for any recovery against him or her in his or her personal capacity arising out of any act or omission occurring within the scope of his or her duties as tax administrator; provided, that the act or omission was not the result of actual fraud, willful misconduct, or actual malice.(b) The state shall also indemnify the associate directors for revenue services of the department of administration, within the division of taxation, child support enforcement, and motor vehicles, and their assigns or designees, for any recovery against him or her in his or her personal capacity arising out of any act or omission occurring within the scope of his or her duties; as such, provided, that the act or omission was not the result of actual fraud, willful misconduct, or actual malice.History of Section.P.L. 1994, ch. 179, § 1; P.L. 2003, ch. 429, § 2.
RI Gen L § 44-1-34 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-1 - State Tax Officials|Section 44-1-34 - Tax administrator to prepare list of delinquent taxpayers - Notice - Public inspection.

§ 44-1-34. Tax administrator to prepare list of delinquent taxpayers — Notice — Public inspection.(a) Notwithstanding any other provision of law, the tax administrator may, on a quarterly basis,(1) Prepare a list of the one hundred (100) delinquent taxpayers under chapter 44-30 who owe the largest amount of state tax and whose taxes have been unpaid for a period in excess of ninety (90) days following the date their tax was due.(2) Prepare a list of the one hundred (100) delinquent taxpayers collectively under chapters 44-11, 44-12, 44-13, 44-14, 44-15, 44-17, 44-18, and 44-20, who owe the largest amount of state tax and whose taxes have been unpaid for a period in excess of ninety (90) days following the date their tax was due.(3) Each list may contain the name and address of each delinquent taxpayer, the type of tax levied, and the amount of the delinquency, including interest and penalty, as of the end of the quarter. No taxpayer shall be included on such list if the tax assessment in question is the subject of an appeal.(b) The tax administrator shall not list any delinquent taxpayer until such time as he or she gives the delinquent taxpayer thirty (30) days' notice of intent to publish the taxpayer's delinquency. Said notice shall be sent to the taxpayer's last known address by regular and certified mail. If during said thirty (30) day period the taxpayer makes satisfactory arrangement for payment of the delinquent tax, the name of such taxpayer shall not be published as long as the taxpayer does not default on any payment agreement entered into with the division of taxation.(c) Any such list prepared by the tax division shall be available to the public for inspection by any person and may be published by the tax administrator on the tax division website.History of Section.P.L. 2003, ch. 376, art. 7, § 8; P.L. 2011, ch. 151, art. 19, § 18.
RI Gen L § 44-1-35 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-1 - State Tax Officials|Section 44-1-35 - Outside collection agencies.

§ 44-1-35. Outside collection agencies.The tax administrator may retain by written contract collection agencies licensed under Rhode Island law, or licensed under the laws of another state or the District of Columbia, for the purpose of collecting from sources outside the state of Rhode Island taxes, interest and/or penalties assessed by the tax administrator.History of Section.P.L. 2013, ch. 144, art. 9, § 5.
RI Gen L § 44-1-36 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-1 - State Tax Officials|Section 44-1-36 - Contracts.

§ 44-1-36. Contracts.(a) Except as set forth in section (b) below, the division of taxation may enter into contracts with persons (defined herein as individuals, firms, fiduciaries, partnerships, corporations, trusts, or associations, however formed) to be paid on a contingent fee basis, for services rendered to the division of taxation where the contract is for the collection of taxes, interest, or penalty or the reduction of refunds claimed. Under such contracts the contingent fee shall be based on the actual amount of taxes, interest and/or penalties collected and/or the amount by which the claimed refund is reduced.(b) The division of taxation may not enter into a contingent fee contract under which the person directly conducts a field audit.(c) The division of taxation shall publish an annual report setting forth the number of contracts entered into under paragraph (a), the amount collected and the percentage of the contingency fee arrangement of each contract.History of Section.P.L. 2015, ch. 141, art. 11, § 5.
RI Gen L § 44-1-37 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-1 - State Tax Officials|Section 44-1-37 - Administrative penalties and attorney's fees.

§ 44-1-37. Administrative penalties and attorney's fees.(a) Whenever a licensee and/or a taxpayer violates any provision of title 44 or the regulations promulgated thereunder, the tax administrator may, in accordance with the requirements of the administrative procedures act, chapter 35 of title 42:(1) Revoke or suspend a license or permit issued by the division of taxation;(2) Levy an administrative penalty in an amount not less than one hundred ($100) nor more than fifty thousand dollars ($50,000);(3) Order the violator to cease such actions; and/or(4) Any combination of the above penalties.(b) The tax administrator is hereby authorized, and may in his or her discretion, recover the reasonable cost of legal services provided by in-house attorneys in the department of revenue and/or the division of taxation incurred in matters pertaining to administrative hearings, court hearings, and appeals. Nothing in this section shall limit the power of the tax administrator to retain outside legal counsel and to recover the costs of such legal counsel pursuant to other provisions of the general laws.(c) Any monetary penalties assessed pursuant to this section shall be deposited in the general fund.History of Section.P.L. 2017, ch. 302, art. 8, § 8.
RI Gen L § 44-1-38 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-1 - State Tax Officials|Section 44-1-38 - Jeopardy determinations.

§ 44-1-38. Jeopardy determinations.If the tax administrator believes that the collection of any amount of tax, interest, and/or penalty assessed in a notice of deficiency determination will be jeopardized by a delay that could render a person or entity judgment proof and/or frustrate the collectability of said determination, the tax administrator shall thereupon make a jeopardy determination of the amount of tax required to be collected, including interest and penalties, if any. Said jeopardy determination shall state briefly the facts upon which it is based. The amount of the tax, interest, and/or penalties so determined shall be due and payable immediately upon the mailing by the tax administrator of the notice of that jeopardy determination. Within thirty (30) days of the date of the mailing of the notice of the jeopardy determination, the taxpayer may bring an action in the sixth (6th) division district court appealing the jeopardy determination. Within twenty (20) days after the action is commenced, the district court shall make a determination of whether or not the making of the jeopardy assessment was reasonable under the circumstances.History of Section.P.L. 2017, ch. 302, art. 8, § 8.
RI Gen L § 44-1-39 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-1 - State Tax Officials|Section 44-1-39 - Information deemed state property.

§ 44-1-39. Information deemed state property.For the purpose of determining taxpayer compliance, any and all information or data required to be generated or maintained pursuant to title 44 and/or the regulations promulgated thereunder, shall be deemed to be the property of the state of Rhode Island.History of Section.P.L. 2017, ch. 302, art. 8, § 8.
RI Gen L § 44-1-40 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-1 - State Tax Officials|Section 44-1-40 - Tax administrator to prepare list of licensed taxpayers - Notice - Public inspection.

§ 44-1-40. Tax administrator to prepare list of licensed taxpayers — Notice — Public inspection.(a) Notwithstanding any other provision of law, the tax administrator may, on a periodic basis:(1) Prepare and publish for public distribution a list of entities and their active licenses administered under this title.(2) Prepare and publish for public distribution a list of entities and licenses for the current year, as administered by a city or town under chapter 5 of title 3.(3) Prepare and publish for public distribution a list of entities and licenses for the upcoming year, as administered by a city or town under chapter 5 of title 3.(4) Each list may contain the license type, name, and address of each registered entity with a license.(b) The tax administrator shall not list any taxpayers that do not have an active license.(c) Any such list prepared by the tax division shall be available to the public for inspection by any person and may be published by the tax administrator on the tax division website.History of Section.P.L. 2019, ch. 88, art. 3, § 10.
RI Gen L § 44-2-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-2 - Tax Officials Generally|Section 44-2-1 - Compensation of town assessors, clerks, and collectors.

§ 44-2-1. Compensation of town assessors, clerks, and collectors.Assessors shall receive the amount of compensation that the town allows; town clerks shall be paid for copying tax bills as for other copies; and collectors shall be paid for collecting at the rate of five percent (5%) unless they have agreed with the town for a smaller sum; which fees shall be paid out of the town treasury. In case of distraint of personal property or levy on land, the collectors shall have the same fees as sheriffs have in similar cases.History of Section.G.L. 1896, ch. 50, § 4; G.L. 1909, ch. 62, § 4; G.L. 1923, ch. 64, § 4; G.L. 1938, ch. 48, § 1; G.L. 1956, § 44-2-1.
RI Gen L § 44-2-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-2 - Tax Officials Generally|Section 44-2-2 - Appropriations for tax officials' association.

§ 44-2-2. Appropriations for tax officials' association.The general assembly may annually appropriate a sum as it may deem necessary, out of any money in the treasury not otherwise appropriated, to be expended under the supervision of the director of the department of revenue to defray the expenses of the meetings and the publications and other expenses of the Rhode Island tax officials' association. The state controller is authorized and directed to draw his or her orders upon the general treasurer for the payment of the sum appropriated, or so much of the sum as may be from time to time required, upon receipt by the controller of proper vouchers approved by the director of revenue.History of Section.P.L. 1915, ch. 1231, § 1; P.L. 1922, ch. 2161, § 1; G.L. 1923, ch. 416, § 47; G.L. 1938, ch. 632, § 9; impl. am. P.L. 1939, ch. 660, §§ 65, 70; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, § 44-2-2; P.L. 1965, ch. 68, § 3; P.L. 1985, ch. 181, art. 61, § 17; P.L. 2008, ch. 98, § 35; P.L. 2008, ch. 145, § 35.
RI Gen L § 44-2-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-2 - Tax Officials Generally|Section 44-2-3 - Penalty for violations or neglect of duty by tax officials.

§ 44-2-3. Penalty for violations or neglect of duty by tax officials.Every officer who neglects or refuses to perform any duty imposed on the officer in this title, or who does not comply with the provisions in this title, or who in any wise knowingly violates any provisions in this title, shall be imprisoned not exceeding one year or fined not exceeding five hundred dollars ($500), which fine, if it is a state tax, shall be paid into the state treasury, or if a town tax, into the town treasury, or if a fire corporation tax, into the fire corporation treasury.History of Section.G.L. 1896, ch. 50, § 2; G.L. 1909, ch. 62, § 2; G.L. 1923, ch. 64, § 2; G.L. 1938, ch. 49, § 1; G.L. 1956, § 44-2-3.
RI Gen L § 44-3-1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-1 - Real and personal property subject to taxation.

§ 44-3-1. Real and personal property subject to taxation.All real property in the state, and all personal property belonging to the inhabitants of the state, whether individuals, partnerships or corporations, and all tangible personal property located in the state belonging to nonresidents, are liable to taxation unless otherwise specially provided.History of Section.G.L. 1896, ch. 44, § 1; P.L. 1905, ch. 1246, § 2; G.L. 1909, ch. 56, § 1; G.L. 1923, ch. 58, § 1; G.L. 1938, ch. 29, § 1; G.L. 1956, § 44-3-1.
RI Gen L § 44-3-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-2 - "Personal property" defined.

§ 44-3-2. "Personal property" defined."Personal property", for the purposes of taxation, means all goods, chattels, and effects, wherever they may be, all ships or vessels, at home or abroad, except those that are exempt from taxation by the laws of the United States or of this state.History of Section.G.L. 1896, ch. 45, § 10; P.L. 1905, ch. 1246, § 5; G.L. 1909, ch. 57, § 10; P.L. 1912, ch. 769, § 40; G.L. 1923, ch. 59, § 10; G.L. 1938, ch. 30, § 10; G.L. 1956, § 44-3-2; P.L. 1969, ch. 197, art. 7, § 4.
RI Gen L § 44-3-2.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-2.1 - Tax on intangible personal property prohibited.

§ 44-3-2.1. Tax on intangible personal property prohibited.Notwithstanding any other provisions of the general laws to the contrary, no city or town shall assess any tax on intangible personal property.History of Section.P.L. 1969, ch. 197, art. 7, § 1.
RI Gen L § 44-3-2.2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-2.2 - Tax on certain vehicles and trailers prohibited.

§ 44-3-2.2. Tax on certain vehicles and trailers prohibited.Notwithstanding any other provisions of the general laws to the contrary, no city or town shall assess any tax under chapter 5 of title 44 on any vehicle or trailer, which is registered under chapter 3 of title 31 and taxed under chapter 34 of title 44. Any vehicle or trailer, which is not registered under chapter 3 of title 31, shall be assessed by a city or town in the same manner as other tangible personal property.History of Section.P.L. 1978, ch. 341, § 4.
RI Gen L § 44-3-3.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-3.1 - Exemption of office equipment used for manufacturing or commercial purposes.

§ 44-3-3.1. Exemption of office equipment used for manufacturing or commercial purposes.(a) The city or town council of any municipality may by ordinance wholly or partially exempt from taxation for a period of up to twenty-five (25) years any items of office equipment, which include, but are not limited to, computers, telephone equipment, and any other items of personal property used in an office and/or any leasehold improvements which are not exempt and are used for manufacturing or commercial purposes and may by ordinance establish the procedures for taxpayers to avail themselves of the benefit of any exemption permitted under this section.(b) Nothing in this section shall be deemed to permit the exemption provided in this section to be available to any manufacturing or commercial business relocating from one city or town within the state to another.History of Section.P.L. 1995, ch. 106, § 1.
RI Gen L § 44-3-4.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-4.1 - Repealed.

§ 44-3-4.1. Repealed.History of Section.P.L. 1984, ch. 61, § 1; Repealed by P.L. 2006, ch. 257, § 2, and by P.L. 2006, ch. 279, § 2, effective July 3, 2006.
RI Gen L § 44-3-5.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-5.1 - Exemptions in South Kingstown.

§ 44-3-5.1. Exemptions in South Kingstown.(a) The town council of the town of South Kingstown is hereby authorized, by ordinance, to exempt from taxation a specified dollar amount of real and/or personal property of qualified individuals, as defined in §§ 44-3-4 and 44-3-5, who are residents of the town of South Kingstown and are:(1) Veterans of war;(2) Unmarried spouses of veterans of war;(3) Veterans who are one hundred percent (100%) totally disabled through service connected disability;(4) Gold star parents;(5) Veterans who were prisoners of war.(b) The exemptions granted shall be no less than the amounts allowed pursuant to §§ 44-3-4 and 44-3-5.History of Section.P.L. 2004, ch. 104, § 1; P.L. 2004, ch. 110, § 1.
RI Gen L § 44-3-5.2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-3 - Property Subject to Taxation|Section 44-3-5.2 - Exemptions in Barrington.

§ 44-3-5.2. Exemptions in Barrington.(a) The town council of the town of Barrington is hereby authorized, by ordinance, to exempt from taxation a specified dollar amount of real and/or personal property of qualified individuals as defined pursuant to this section.(b) A "qualified individual" means a town of Barrington resident who is:(1) An honorably discharged veteran of the United States armed services, regardless of the veteran's qualified service dates, or the unmarried widow or widower of the veteran;(2) A veteran of the United States armed services who was not discharged, but has served honorably, or the unmarried widow or widower of the veteran;(3) An honorably discharged, service-connected one hundred percent (100%) totally disabled veteran of the United States armed services, regardless of the veteran's qualified service dates for as long as the service-connected total disability continues;(4) A parent of a member of the United States armed services who lost his or her life in the line of duty;(5) The unmarried widow or widower of a member of the United States armed services who lost his or her life in the line of duty; or(6) A veteran who was a prisoner of war;(b) The exemption granted shall be no less than the amounts allowed pursuant to §§ 44-3-4 and 44-3-5.History of Section.P.L. 2018, ch. 302, § 1; P.L. 2018, ch. 323, § 1.