reglab/statecodes huggingface dataset:
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-52. - Effective period of lien — Limitation period.

§ 44-9-52. Effective period of lien — Limitation period.
The lien shall be effective for a period of five (5) years from the date of filing of the notice of lien unless discharged as provided in § 44-9-55. A notice of lien shall not be effective if filed more than two (2) years from the date of assessment for the taxes claimed to be due.
History of Section.
P.L. 1989, ch. 281, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-53. - Rights and remedies of municipality and taxpayer.

§ 44-9-53. Rights and remedies of municipality and taxpayer.
A municipality which has filed a notice of tax lien and the taxpayer against whom the lien has been filed shall have the rights and remedies of a secured party and debtor, respectively, as provided for in chapter 9 of title 6A, except that the municipality shall not have the right to propose to retain any property in satisfaction of the obligation as provided in § 6A-9-620. In a proceeding to enforce the lien, the municipality shall observe the procedures applicable to a secured party under part 6 of chapter 9 of title 6A.
History of Section.
P.L. 1989, ch. 281, § 1; P.L. 2005, ch. 410, § 30.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-54. - Validity of liens.

§ 44-9-54. Validity of liens.
Even though notice of a lien has been filed by a municipality, the lien is not valid:
(1)
With respect to tangible personal property purchased at retail, as against a purchaser in the ordinary course of the seller’s trade or business, unless at the time of the purchase the purchaser intends the purchase to, or knows the purchase will, hinder, evade, or defeat the collection of any tax under part 6 of chapter 9 of title 6A.
(2)
With respect to a purchase money security interest, if the purchase money security interest would be prior to a conflicting security interest in the same collateral under § 6A-9-324.
History of Section.
P.L. 1989, ch. 281, § 1; P.L. 1999, ch. 354, § 29; P.L. 2005, ch. 410, § 30.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-55. - Discharge.

§ 44-9-55. Discharge.
If any lien created under §§ 44-9-47 — 44-9-55 is discharged, then a certificate of discharge shall promptly be filed by the tax collector of the municipality which originally filed the notice of lien, or by the tax collector’s successor, in the office of the secretary of state in the same manner as termination statements are filed under § 6A-9-513. The municipal officer who has filed the notice of lien shall file a notice of discharge of the lien in the manner provided in this section if: (1) the taxes for which the lien has been filed are fully paid together with all interest due on the taxes; or (2) a cash bond or surety company bond is furnished to the municipality conditioned upon the payment of the amount of the taxes together with interest due on the taxes, for which the notice of lien has been filed, within the effective period of the lien; or (3) a final judgment is rendered in favor of the taxpayer or others claiming an interest in the property subject to the lien determining that the tax is not owed, or that the lien is not valid. If the judgment determines that the tax is partially owed, then the officer who filed the notice of lien or his or her successor shall within ten (10) days of the rendition of the final judgment of the court file an amended tax lien for the actual amount of tax found to be due by the court, which amended lien shall be effective as to the revised amount of the lien as of the date of the filing of the original notice of tax lien, and the officer or his or her successor at the time of the filing of the amended tax lien shall also file a discharge of the original tax lien.
History of Section.
P.L. 1989, ch. 281, § 1; P.L. 2005, ch. 410, § 30.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-9 - Tax Sales › Section 44-9-56. - Filing fees.

§ 44-9-56. Filing fees.
Municipalities will not be liable for the payment of any filing fees with respect to the filing of notices of lien or certificates of discharge in the office of the secretary of state.
History of Section.
P.L. 1989, ch. 281, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-10 - Unincorporated Business Tax [Repealed.] › Section 44-10-1 - — 44-10-25. Repealed.

§ 44-10-1 — 44-10-25. Repealed.
History of Section.
P.L. 1942, ch. 1212, art. 9, §§ 1 to 9; P.L. 1942, ch. 1212, art. 9, §§ 11, 12; P.L. 1953, ch. 3217, § 2; P.L. 1943, ch. 1339, § 1; P.L. 1944, ch. 1506, § 1; P.L. 1947, ch. 1887, art. 5, § 1; P.L. 1948, ch. 2096, § 1; P.L. 1953, ch. 3217, § 1; P.L. 1954, ch. 3335, § 1; G.L. 1956, §§ 44-10-1 to 44-10-25; R.P.L. 1957, ch. 86, § 1; P.L. 1958, ch. 147, § 1; P.L. 1959, ch. 158, § 1; P.L. 1960, ch. 74, § 21; P.L. 1960, ch. 207, § 1; P.L. 1964, ch. 200, §§ 1 to 4; P.L. 1966, ch. 113, § 1; P.L. 1966, ch. 262, § 2; P.L. 1970, ch. 60, §§ 2, 5); Repealed by P.L. 1971, ch. 8, art. 2, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-2.1. - Surtax.

§ 44-11-2.1. Surtax.
Each corporation whose taxable year ends on or after March 31, 1991 and before January 1, 1994 shall annually pay to the state a surtax of 11% on the amount of the tax computed under § 44-11-2. The surtax shall be added to the amount of the tax computed under § 44-11-2 in computing the total tax due by the corporation for the taxable year or years under this chapter. The estimated tax provisions of chapter 26 of this title shall apply to the surtax.
History of Section.
P.L. 1991, ch. 6, art. 28, § 1; P.L. 1992, ch. 133, art. 40, § 1; P.L. 1993, ch. 138, art. 59, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-3. - Filing of returns — Due date.

§ 44-11-3. Filing of returns — Due date.
(a)
For tax years beginning before January 1, 2016, a return, in the form and containing the information that the tax administrator may prescribe, shall be filed with the tax administrator by the taxpayer:
(1)
In case the taxable year of the taxpayer is the calendar year, on or before March 15 in the year following the close of the taxable year; and
(2)
In case the taxable year of the taxpayer is a fiscal year, on or before the fifteenth (15th) day of the third (3rd) month following the close of the fiscal year.
(b)
For tax years beginning after December 31, 2015, a return, in the form and containing the information as the tax administrator may prescribe, shall be filed with the tax administrator by the taxpayer taxed as an S corporation and shall be filed on or before the date a federal tax return is due to be filed, without regard to extension.
(c)
For tax years beginning after December 31, 2015, a return, in the form and containing the information that the tax administrator may prescribe, shall be filed with the tax administrator by the taxpayer taxed as a C corporation and shall be filed on or before the date a federal return is due to be filed, without regard to extension.
(d)
Notwithstanding the provisions of subsections (a) and (c), a C corporation with a tax year ending June 30 shall, in accordance with federal tax filing requirements, not change its filing date until mandated by federal law which is currently due to be effective close of fiscal year ending June 30, 2026.
History of Section.
G.L. 1938, ch. 37, § 3; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-3; P.L. 1968, ch. 263, art. 5, § 2.1; P.L. 2016, ch. 142, art. 13, § 10.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-4. - Returns of affiliated groups of corporations.

§ 44-11-4. Returns of affiliated groups of corporations.
For tax years beginning before January 1, 2015, an affiliated group of corporations may file a consolidated return for the taxable year in lieu of separate returns; provided, that all the corporations which constitute the affiliated group at any time during the period for which the return is made and which are subject to taxation under this chapter shall consent to the making of the consolidated return. The tax administrator may prescribe rules and regulations as he or she may deem necessary in order that the tax liability of any affiliated group of corporations making a consolidated return and of each corporation in the group, liable to taxation under this chapter, both during and after the period of affiliation, may be determined, computed, assessed, collected, and adjusted in a manner as clearly to reflect the net income and the corporate excess and to prevent avoidance of tax liability.
History of Section.
G.L. 1938, ch. 37, § 3; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-4; P.L. 2014, ch. 145, art. 12, § 15.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-5. - Extension of time for filing of returns.

§ 44-11-5. Extension of time for filing of returns.
The tax administrator may grant reasonable extensions of time for filing returns under rules and regulations as he or she shall prescribe.
History of Section.
G.L. 1938, ch. 37, § 3; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-5.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-6. - Determination and payment of tax due — Hearings and redeterminations.

§ 44-11-6. Determination and payment of tax due — Hearings and redeterminations.
(a)
At the time of the filing of the return, the taxpayer shall pay to the tax administrator the amount of the tax as computed by it on the basis of its net income under § 44-11-2(a) or other provision as applicable. As soon as possible after the filing of the return, the tax administrator shall determine the correct tax payable under this chapter by the taxpayer, and if the tax determined shall exceed the amount which the taxpayer has paid at the time of filing its return, the tax administrator shall mail to the taxpayer a notice of the additional tax due indicating the basis on which the tax was determined.
(b)
If any taxpayer is not satisfied with the amount of tax determined, the tax administrator, upon being notified, in writing, within thirty (30) days from the date of the mailing of the notice, shall fix an early date at his or her office when the taxpayer can be heard to show cause why the tax should be changed, and after which the tax administrator may redetermine the amount of that tax.
(c)
If it shall appear subsequent to the mailing of any notice that the amount of the tax was erroneously stated, the tax administrator shall mail a corrected notice and fix a day when the taxpayer can be heard.
(d)
The additional tax required to be paid by any taxpayer shall be due and payable within thirty (30) days after the mailing of the notice or corrected notice by the tax administrator.
History of Section.
G.L. 1938, ch. 37, § 3; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-6; P.L. 1975, ch. 188, art. 1, § 1; P.L. 1988, ch. 12, § 1; P.L. 1993, ch. 459, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-7. - Interest on delinquency payments.

§ 44-11-7. Interest on delinquency payments.
If any tax imposed by this chapter is not paid when due, a taxpayer shall be required to pay as part of the tax interest on the tax at the annual rate provided by § 44-1-7 from that time.
History of Section.
G.L. 1938, ch. 37, § 3; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-7; P.L. 1962, ch. 30, § 1; P.L. 1974, ch. 77, § 1; P.L. 1992, ch. 388, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-8. - Lien on real estate.

§ 44-11-8. Lien on real estate.
The amount of any tax, penalty, and interest charge imposed upon any corporation under the provisions of this chapter shall, until collected, constitute a lien upon the corporation’s real estate located in this state, and this lien shall take precedence over any other lien or encumbrance on the real estate.
History of Section.
G.L. 1938, ch. 37, § 3; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-8.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-9. - Records, statements, and rules and regulations.

§ 44-11-9. Records, statements, and rules and regulations.
Each taxpayer shall keep records, render statements, make returns, and comply with rules and regulations, not inconsistent with law, as the tax administrator may from time to time prescribe to carry into effect the provisions of this chapter.
History of Section.
G.L. 1938, ch. 37, § 4; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-9.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-10. - Returns and statements required to show whether corporation liable.

§ 44-11-10. Returns and statements required to show whether corporation liable.
The tax administrator may, whenever in his or her judgment if it is necessary, require any corporation, association, or organization, by notice served upon it, to make a return, render statements, or keep records as the tax administrator deems sufficient to show whether or not the corporation, association, or organization is liable for any tax under this chapter.
History of Section.
G.L. 1938, ch. 37, § 4; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-10.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-11.2. - Definition of “treatment facility”.

§ 44-11-11.2. Definition of “treatment facility”.
For the purpose of § 44-11-11.1(a) and (h), “treatment facility” also means any tangible personal property exempt from taxation under § 44-3-3(26).
History of Section.
P.L. 1985, ch. 363, § 3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-11.3. - Accelerated amortization deductions for certain manufacturers.

§ 44-11-11.3. Accelerated amortization deductions for certain manufacturers.
(a)
Any taxpayer engaged in manufacturing activities in Rhode Island that has on the average over the five (5) previous years annually produced goods at facilities located in Rhode Island which generate net sales of at least ten million dollars ($10,000,000) and where on the average at least eighty percent (80%) of that production has been for eventual sale to a branch of the United States armed services may, if it represents that it anticipates the need to reduce its reliance on the sales, elect to amortize the unrecovered basis of all or a portion of its depreciable assets over a sixty (60) month period in equal monthly installments. This election shall be effective as of the first day of the fiscal year of the taxpayer in which the election is made and shall apply only to assets located in this state as of the effective date of the election. In the event any asset covered by this election is sold or disposed of during the sixty (60) month period following the effective date of the election, or if the asset is transferred to another location outside of Rhode Island and is not replaced at a location in this state by an asset of at least equal value and with a similar function, all deductions claimed with respect to the property under this section shall be immediately included in the taxpayer’s income for Rhode Island income tax purposes in the year of the sale, disposition, or transfer.
(b)
If in any year during the five (5) year period following the effective date of the election, the average annual level of its full-time employees in this state drops below one thousand (1,000), the company shall recapture twenty percent (20%) of any benefit resulting from the election for each decrease of one hundred (100) full-time employees below the level up to a maximum of one hundred percent (100%) of the benefit.
History of Section.
P.L. 1994, ch. 304, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-12. - Dividends and interest excluded from net income.

§ 44-11-12. Dividends and interest excluded from net income.
There shall not be included in a taxpayer’s net income:
(1)
Dividends received from the shares of stock of:
(i)
Any banking institution liable to a tax under chapter 14 of this title; or
(ii)
Any corporation liable to a tax imposed by this chapter; or
(2)
Dividends received from the shares of stock of, or interest received on, the bonds, debentures, or other evidences of indebtedness or the distributive share of the taxable income of any public service corporation or company liable to a tax imposed by chapter 13 of this title.
History of Section.
G.L. 1938, ch. 37, § 5; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-12; P.L. 1989, ch. 130, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-13. - Entire net income of business wholly within state.

§ 44-11-13. Entire net income of business wholly within state.
In the case of a taxpayer deriving all its income from sources within this state or engaging in activities or transactions wholly within this state for the purpose of profit or gain, or where the taxpayer does not have a regular place of business outside this state other than a statutory office, its entire net income shall be apportioned to this state.
History of Section.
G.L. 1938, ch. 37, § 6; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-13; P.L. 1961, ch. 83, § 1; P.L. 1964, ch. 66, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-14.1. - Certified facility apportionment exclusion.

§ 44-11-14.1. Certified facility apportionment exclusion.
(a)
In the event that the taxpayer has a Rhode Island facility which is both certified and registered by the United States Food and Drug Administration (USFDA) and is considered manufacturing as defined by the US Standard Industrial Classification Code(s)(SIC Code) 283, and 384, the taxpayer may exclude from the allocation formula set forth in § 44-11-14:
(1)
From the numerator of the fraction set forth in § 44-11-14(a)(1), the amount, if any, by which the net book value of qualified property in the tax year for which an exclusion is claimed under this section exceeds the net book value of qualified property in the preceding tax year. For purposes of this section, “qualified property” means real estate and tangible personal property used solely and exclusively in all of the taxpayer’s certified Rhode Island facilities.
(2)
From the numerator of the fraction set forth in § 44-11-14(a)(3), the amount, if any, by which total qualified payroll expenses of the taxpayer in the tax year for which an exclusion is claimed under this section exceeds the total qualified payroll expenses of the taxpayer in the immediately preceding tax year. For purposes of this section, “qualified payroll” means the total amount of salaries, wages and other compensation paid to employees and to officers, except officers who have a direct or indirect ownership interest in the taxpayer in excess of five percent (5%) or who are substantial creditors of the taxpayer, which is attributable solely and exclusively to services performed in connection with the taxpayer’s activities or transactions at all of the taxpayer’s certified Rhode Island facilities.
(b)
In the event that a facility is certified during the taxpayer’s tax year or in the event that a facility ceases to be certified during the taxpayer’s tax year, the taxpayer shall prorate the amounts determined under subdivisions (a)(1) and (2) of this section.
(c)
The taxpayer shall attach to the return for each tax year for which an exclusion is claimed under this section detailed calculations substantiating each exclusion and proof that the taxpayer has satisfied the conditions relating to registration and certification by USFDA contained in this section.
History of Section.
P.L. 1992, ch. 257, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-14.3. - Credit card banks — Allocation and apportionment of income.

§ 44-11-14.3. Credit card banks — Allocation and apportionment of income.
Notwithstanding any other provisions of the general laws, any banking institution whose business activities are taxable within and outside of this state and whose activities are limited to those described in Section 2(c)(2)(F) of the Bank Holding Company Act (12 U.S.C. § 1841(c)(2)(F)) may elect the allocation and apportionment method for the taxpayer’s net income provided for in this section. The election, if made, shall be irrevocable for successive periods of five (5) years. All net income derived directly or indirectly from the banking institution shall be apportioned to Rhode Island only to the extent that customers of the taxpayer are domiciled in Rhode Island. The portion of net income apportioned to Rhode Island shall be determined by multiplying the total net income from the sale of the services by a fraction determined in the following manner:
(1)
The numerator of the fraction shall be the income derived from accounts owned by customers domiciled in Rhode Island for the banking institution’s taxable year; and
(2)
The denominator of the fraction shall be income derived from accounts owned by all of the banking institution’s customers for the same taxable year.
History of Section.
P.L. 1996, ch. 236, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-14.4. - Allocation and apportionment — Retirement and pension plans.

§ 44-11-14.4. Allocation and apportionment — Retirement and pension plans.
Notwithstanding any provisions of this chapter, any taxpayer located within the state that sells management, distribution or administration services, including without limitations, transfer agent, fund accounting, custody and other similar or related services, as described in this section to or on behalf of an employee retirement plan or pension plan may elect the allocation and apportionment method for the taxpayer’s net income provided for in this section. The election, if made, shall be irrevocable for successive periods of five (5) years. All net income derived directly and indirectly from the sale of the management, distribution, or administration services to or on behalf of a retirement plan or pension plan, including net income received directly or indirectly from trustees, sponsors or participants of such a retirement plan or pension plan, shall be apportioned to Rhode Island only to the extent that the beneficiaries or participants of a retirement plan or pension plan are domiciled in Rhode Island as follows:
(1)
Net income shall be multiplied by a fraction, the numerator of which shall be Rhode Island receipts from the services during the taxable year and the denominator of which shall be the total receipts everywhere from the services for the same taxable year.
(2)
For the purposes of this section, Rhode Island receipts shall be determined by multiplying total receipts for the taxable year from a retirement plan or pension plan for which the services are performed by a fraction. The numerator of the fraction shall be the average of the number of total beneficiaries or participants of each retirement plan or pension plan domiciled in this state at the beginning of and at the end of taxable year of the taxpayer, and the denominator of the fraction shall be the average of the number of total beneficiaries or participants of the retirement plan or pension plan everywhere at the beginning of and at the end of each taxable year of the taxpayer.
History of Section.
P.L. 1996, ch. 258, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-14.5. - International investment management service income.

§ 44-11-14.5. International investment management service income.
(a)
Notwithstanding any other provisions of the general laws, any qualified taxpayer located within the state which sells international investment management services to non-U.S. persons or non-U.S. investment funds shall exclude from its net income any income derived directly or indirectly from the sale of international investment management services.
(b)
For purposes of this section, “non-U.S. persons” means any person who is not a citizen of the United States and who is domiciled outside of the United States during the entire taxable year; “non-U.S. investment funds” means any collective investment fund the sole beneficiaries of which are non-U.S. persons.
(c)
For purposes of this section, “international investment management services” shall include, without limitation, investment advice, investment research, investment consulting, portfolio management, administration or distribution services (including, without limitation, transfer agent, fund accounting, customary and other similar or related services) rendered to or on behalf of non-U.S. persons and non-U.S. investment funds.
(d)
For purposes of this section, a “qualified taxpayer” is one which during the taxable year employs, or together with affiliated taxpayers with which it is eligible to file a consolidated tax return for federal income tax purposes, an average of not less than five hundred (500) full-time equivalent employees in the state.
History of Section.
P.L. 1997, ch. 84, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-14.6. - Allocation and apportionment — Manufacturers.

§ 44-11-14.6. Allocation and apportionment — Manufacturers.
Notwithstanding any other provision of the general laws, a taxpayer, as described in § 44-11-14(a), whose principal business is described in sector 31, 32, or 33 of the North American Industry Classification System, as adopted by the United States Office of Management and Budget and as revised from time to time, may, in lieu of apportioning its net income to this state based on the allocation fraction described in § 44-11-14(a), elect for any year to apportion its net income to this state based on the following allocation fraction:
(1)
for the tax year beginning on or after January 1, 2004, but before January 1, 2005, thirty percent (30%) of the property factor determined pursuant to § 44-11-14(a)(1) (the “property factor”), thirty percent (30%) of the payroll factor determined pursuant to § 44-11-14(a)(3) (the “payroll factor”), and forty percent (40%) of the sales factor determined pursuant to § 44-11-14(a)(2) (the “sales factor”);
(2)
for tax years beginning on or after January 1, 2005, twenty-five percent (25%) of the property factor, twenty-five percent (25%) of the payroll factor and fifty percent (50%) of the sales factor.
History of Section.
P.L. 2003, ch. 376, art. 7, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-15. - Variation of method of allocating income.

§ 44-11-15. Variation of method of allocating income.
If at any time the tax administrator, on his or her own motion or acting upon a complaint by a taxpayer, determines that the methods of allocation provided are inequitable either to the state or to the taxpayer, the tax administrator, after affording the taxpayer reasonable opportunity to be heard, may apply any other method of allocation that is equitable and, if necessary, shall redetermine the tax.
The division of taxation shall establish an independent appeals process to attempt to resolve disputes between the tax administrator and the taxpayer with respect to the method of allocation applied. The decision resulting from the independent appeals process shall not prohibit either party from pursuing any legal remedy otherwise available if the issue is not resolved as a result of the appeal process. The decision resulting from the independent appeals process can be used as evidence.
History of Section.
G.L. 1938, ch. 37, § 6; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-15; P.L. 2014, ch. 145, art. 12, § 21.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-16 - — 44-11-18. Repealed.

§ 44-11-16 — 44-11-18. Repealed.
History of Section.
G.L. 1938, ch. 37, §§ 7, 8; P.L. 1947, ch. 1887, art. 1, § 1; P.L. 1950, ch. 2601, § 1; P.L. 1974, ch. 200, art. 2, §§ 1, 2a; P.L. 1987, ch. 563, § 1; Repealed by P.L. 1975, ch. 188, art. 1, § 3 and P.L. 1988, ch. 12, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-19. - Supplemental returns — Additional tax or refund.

§ 44-11-19. Supplemental returns — Additional tax or refund.
(a)
Any taxpayer who or that fails to include in the return any items of income or assets or any other information required by this chapter or by regulations prescribed in pursuance of this chapter shall make a supplemental return disclosing these facts. Except in the case of final federal adjustments that are required to be reported by a partnership and its partners using the procedures under subsection (b), any taxpayer whose return to the collector of internal revenue, or whose net income returned, shall be changed or corrected by any official of the United States government in any respect affecting a tax imposed by this chapter including a return or other similar report filed pursuant to IRC section 6225(c)(2), shall, within sixty (60) days after receipt of a notification of the final adjustment and determination of the change or correction, make the supplemental return required by this subsection.
(b)
Except for the distributive share of adjustments that have been reported as required under subsection (a), partnerships and partners shall, within one hundred and eighty (180) days after receipt of notification of the final federal adjustments arising from a partnership level audit or an administrative adjustment, make the supplemental return and make payments as required by this subsection.
(c)
Upon the filing of a supplemental return the tax administrator shall examine the return and shall determine any additional tax or refund that may be due and shall notify the taxpayer. Any additional tax shall be paid within fifteen (15) days after the notification together with interest at the annual rate provided by § 44-1-7 from the original due date of the return for the taxable year to the date of payment of the additional tax. Any refund shall be made by the tax administrator together with interest at the annual rate provided by § 44-1-7.1 from the date of payment of the tax to the date of the refund.
History of Section.
G.L. 1938, ch. 37, § 9; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-19; P.L. 1964, ch. 59, § 1; P.L. 1992, ch. 388, § 1; P.L. 2019, ch. 88, art. 5, § 7.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-20. - Claims for refund — Hearing upon denial.

§ 44-11-20. Claims for refund — Hearing upon denial.
(a)
Any taxpayer may file a claim for refund with the tax administrator at any time within three (3) years after the tax has been paid, or in the case of a change or correction of its taxable income by any official of the United States government, within three (3) years after receiving notice of the change or correction. 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 payment.
(b)
If the claim for refund relates to an overpayment attributable to a net operating loss carryback or a capital loss carryback, a taxpayer may file a claim for refund with the tax administrator within the period which ends with the expiration of the 15th day of the 39th month following the end of the taxable year of the net operating loss or net capital loss which results in the carryback, or the period prescribed in subsection (a) of this section in respect of the taxable year, whichever expires later.
(c)
Any taxpayer 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.
G.L. 1938, ch. 37, § 9; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-20; P.L. 1964, ch. 59, § 2; P.L. 1975, ch. 188, art. 1, § 2(a); P.L. 1984, ch. 206, art. 2, § 2; P.L. 1984 (s.s.), ch. 450, § 2; P.L. 1987, ch. 57, art. 1, § 1; P.L. 1992, ch. 388, § 1; P.L. 1999, ch. 171, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-21. - Information confidential — Types of disclosure authorized — Penalties for unauthorized disclosure.

§ 44-11-21. Information confidential — Types of disclosure authorized — Penalties for unauthorized disclosure.
(a)
It is unlawful for any state official or employee to divulge or to make known to any person in any manner not provided by law the amount or source of income, profits, losses, expenditures, or any particular set forth or disclosed in any return, or to permit any return or copy or any book containing any abstract or particulars to be seen or examined by any person except as provided by law. It is unlawful for any person to print or publish in any manner not provided by law any return or any part or source of income, profits, losses, or expenditures appearing in any return.
(b)
Any offense against this provision is punishable by a fine not exceeding one thousand dollars ($1,000) or by imprisonment not exceeding one year, or both, at the discretion of the court. If the offender is an officer or employee of the state of Rhode Island, he or she may be dismissed from office or discharged from employment; provided, that the tax administrator may authorize examination of the return by the tax officials regularly in the employ of another state or of the federal government if a reciprocal arrangement exists.
(c)
In addition, the tax administrator may disclose to the secretary of state the name, state of incorporation, address and other contact information for any corporation that files a tax return with this state; provided, however, that such disclosure shall not include any other information, including any financial information of the corporation. The secretary of state and all employees thereof shall be subject to the confidentiality provision of subsection (a) and the penalty provisions of subsection (b) hereof and shall be prohibited from printing, publishing, divulging and/or disseminating any information received from the tax administrator in any manner not otherwise authorized by law.
History of Section.
G.L. 1938, ch. 37, § 10; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-21; P.L. 2013, ch. 25, § 1; P.L. 2013, ch. 39, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-22. - Tax administrator’s power to summon witnesses and evidence.

§ 44-11-22. Tax administrator’s power to summon witnesses and evidence.
The tax administrator may summon any corporation, or officer, agent, or employee of any corporation, or any other person, to appear before him or her and produce records and documents at a time and place named in the summons and to give testimony and to answer interrogatories, under oath, respecting any matter which the tax administrator deems pertinent or material to the administration of this chapter.
History of Section.
G.L. 1938, ch. 37, § 11; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-22.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-23. - Service of summons.

§ 44-11-23. Service of summons.
The summons may be sent by registered or certified mail to the corporation, or to any officer, agent, or employee of the corporation, or to any other person, or may be left by any authorized agent of the tax administrator with the corporation, or with any officer, agent, or employee of the corporation, or any other person, or left at his or her last and usual place of abode. When the summons requires the production of records or documents, it shall be sufficient if the records and documents are described with reasonable certainty.
History of Section.
G.L. 1938, ch. 37, § 11; P.L. 1947, ch. 1887, art. 1, § 1 impl. am. P.L. 1956, ch. 3717, § 1; G.L. 1956, § 44-11-23.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-24. - Enforcement of summons.

§ 44-11-24. Enforcement of summons.
Whenever any person or corporation summoned under the provisions of §§ 44-11-22 and 44-11-23 neglects or refuses to obey the summons or to give testimony or to answer interrogatories as required, the tax administrator may apply to the sixth (6th) division of the district court for a citation against that person or corporation as for a contempt. Any judge of the court may hear the application and, if satisfactory proof is made, shall issue a citation for the arrest of the person, or of any officer of the corporation, and upon the person or officer being brought before the judge, he or she shall proceed to a hearing of the case; and upon the hearing the judge shall have power to make an order that he or she deems proper. A party aggrieved by an order of the court may appeal the order to the supreme court in accordance with the procedures contained in the rules of appellate procedure of the supreme court.
History of Section.
G.L. 1938, ch. 37, § 11; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-24; P.L. 1976, ch. 140, § 21.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-25. - Determination of tax without return.

§ 44-11-25. Determination of tax without return.
If any corporation fails to file a return at the time and as prescribed by law, the tax administrator shall proceed to determine the tax from any information he or she can obtain.
History of Section.
G.L. 1938, ch. 37, § 12; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-25.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-26. - Pecuniary penalty for failure to file return or to pay tax or for negligence.

§ 44-11-26. Pecuniary penalty for failure to file return or to pay tax or for negligence.
(a)
In the case of any failure to file a return within the time prescribed by law, there shall be added to the tax five percent (5%) if the failure is for not more than one month, with an additional five percent (5%) for each additional month or fraction of a month during which the failure continues, not exceeding twenty-five percent (25%) in the aggregate, except that when a return is filed after the time prescribed by law and it is shown that the failure to file the return at the prescribed time was due to reasonable cause and not due to willful neglect, no addition to the tax shall be made.
(b)
In the case of any failure to pay the tax as imposed by this chapter with the return on or before the date prescribed by law (determined with regard to any extension of time for payment), there shall be added to the amount shown as tax on the return five-tenths percent (0.5%) of the amount of the tax if the failure is for not more than one month, with an additional five-tenths percent (0.5%) for each additional month or fraction of a month during which the failure continues, not exceeding twenty-five percent (25%) in the aggregate, except that when the failure is due to reasonable cause and not to willful neglect, no addition to the tax shall be made.
(c)
In the case of any failure to pay any amount in respect of any tax required to be shown on a return, which is not shown, including an assessment made as a result of mathematical error, within thirty (30) days of the date of the notice and demand, there shall be added to the amount of tax stated in the notice and demand five-tenths percent (0.5%) of the amount of the tax if the failure is for not more than one month, with an additional five-tenths percent (0.5%) for each additional month or fraction of a month during which the failure continues, not exceeding twenty-five percent (25%) in the aggregate, except that when the failure is due to reasonable cause and not to willful neglect, no addition to the tax shall be made.
(d)
If any part of a deficiency is due to negligence or intentional disregard of the Rhode Island business corporation tax law or rules or regulations hereunder, but without intent to defraud, five percent (5%) of that part of the deficiency shall be added to the tax. This amount shall be in lieu of any other additional amount imposed by subsection (b) of this section.
History of Section.
G.L. 1938, ch. 37, § 12; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-26; P.L. 1975, ch. 188, art. 1, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-26.1. - Revocation of articles or authority to transact business for nonpayment of tax.

§ 44-11-26.1. Revocation of articles or authority to transact business for nonpayment of tax.
(a)
The tax administrator may, after July 15 of each year, make up a list of all corporations that have failed to pay the corporate tax defined in § 44-11-2 for one year after the tax became due and payable, and the failure is not the subject of a pending appeal. The tax administrator shall certify to the correctness of the list. Upon receipt of the certified list, the secretary of state may initiate revocation proceedings as defined in §§ 7-1.2-1310 and 7-1.2-1414.
(b)
With respect to any information provided by the division of taxation to the secretary of state pursuant to this chapter, the secretary of state, together with the employees or agents thereof, shall be subject to all state and federal tax confidentiality laws applying to the division of taxation and the officers, agents, and employees thereof, and which restrict the acquisition, use, storage, dissemination, or publication of confidential taxpayer data.
History of Section.
P.L. 2017, ch. 371, § 4; P.L. 2017, ch. 376, § 4.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-27. - Pecuniary penalty for fraud.

§ 44-11-27. Pecuniary penalty for fraud.
In case a false or fraudulent return is made with intent to evade any tax imposed by this chapter, the tax administrator shall add to the tax fifty percent (50%) of its amount.
History of Section.
G.L. 1938, ch. 37, § 12; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-27.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-28. - Collection of pecuniary penalties.

§ 44-11-28. Collection of pecuniary penalties.
The amount added to any tax under §§ 44-11-26 and 44-11-27 shall be collected as a part of and at the same time and in the same manner as the tax, unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax.
History of Section.
G.L. 1938, ch. 37, § 12; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-28.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-29. - Notice to tax administrator of sale of assets — Tax due.

§ 44-11-29. Notice to tax administrator of sale of assets — Tax due.
(a)
The sale or transfer of the major part in value of the assets of a domestic corporation, domestic limited liability company, domestic limited partnership, or any other domestic business entity, or of the major part in value of the assets situated in this state of a foreign corporation, foreign limited liability company, foreign limited partnership, or any other foreign business entity, other than in the ordinary course of trade and in the regular and usual prosecution of business by said corporation, limited liability company, limited partnership, or any other business entity whether domestic or foreign, and the sale or transfer of the major part in value of the assets of a domestic corporation, domestic limited liability company, domestic limited partnership, or any other domestic corporation business entity, or of the major part in value of the assets situated in this state of a foreign corporation, foreign limited liability company, foreign limited partnership, or any other foreign business entity that is engaged in the business of buying, selling, leasing, renting, managing, or dealing in real estate, shall be fraudulent and void as against the state unless the corporation, limited liability company, limited partnership, or any other business entity, whether domestic or foreign, at least five (5) business days before the sale or transfer, notifies the tax administrator of the proposed sale or transfer and of the price, terms, and conditions of the sale or transfer and of the character and location of the assets by requesting a letter of good standing from the tax division. Whenever a corporation, limited liability company, limited partnership, or any other business entity, whether domestic or foreign, makes such a sale or transfer, any and all tax returns required to be filed under this title must be filed and any and all taxes imposed under this title shall become due and payable at the time when the tax administrator is so notified of the sale or transfer, or, if he or she is not so notified, at the time when he or she should have been notified of the sale or transfer.
(b)
This section shall not apply to sales by receivers, assignees under a voluntary assignment for the benefit of creditors, trustees in bankruptcy, debtors in possession in bankruptcy, or public officers acting under judicial process.
History of Section.
G.L. 1938, ch. 37, § 13; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-29; P.L. 1964, ch. 65, § 1; P.L. 2017, ch. 302, art. 8, § 9.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-29.1. - Letters of good standing — Fees.

§ 44-11-29.1. Letters of good standing — Fees.
There shall be a fee of fifty dollars ($50.00) for any letter of good standing issued upon the request of a taxpayer. All fees collected under this section shall be allocated to the tax administrator for enforcement and collection of all taxes.
History of Section.
P.L. 1993, ch. 138, art. 35, § 1; P.L. 2011, ch. 151, art. 19, § 16.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-30. - Examination of taxpayer’s records — Witnesses.

§ 44-11-30. Examination of taxpayer’s records — Witnesses.
The tax administrator, for the purpose of ascertaining the correctness of any return or for the purpose of determining the amount of any tax imposed by this chapter, may, by any of his or her officers or employees designated by him or her for that purpose, examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person executing the return or of any officer or employee of any corporation, association, or organization, or the attendance of any other person, and may examine him or her under oath respecting any matter which the tax administrator deems pertinent or material in determining the liability of any corporation, association, or organization to a tax imposed by this chapter.
History of Section.
G.L. 1938, ch. 37, § 14; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-30.