reglab/statecodes huggingface dataset:
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6 - Assessment and Collection of State Taxes › Section 44-6-7. - Distress warrant on failure of city or town treasurer to deliver delinquent collector’s bond.

§ 44-6-7. Distress warrant on failure of city or town treasurer to deliver delinquent collector’s bond.
If any city or town treasurer shall neglect or refuse to deliver to the general treasurer any delinquent collector’s bond for suit, the general treasurer shall immediately issue a warrant of distress against the city or town treasurer, directed to the sheriff or his or her deputy of the county in which the city or town treasurer resides.
History of Section.
G.L. 1896, ch. 49, § 7; G.L. 1909, ch. 61, § 7; G.L. 1923, ch. 63, § 7; G.L. 1938, ch. 33, § 7; G.L. 1956, § 44-6-7.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6 - Assessment and Collection of State Taxes › Section 44-6-8. - Attachment and sale of city or town treasurer’s estate.

§ 44-6-8. Attachment and sale of city or town treasurer’s estate.
The deputy sheriff shall immediately attach and take possession of all the real and personal estate of the city or town treasurer, and sell it at public auction in the same manner as in the case of a delinquent collector.
History of Section.
G.L. 1896, ch. 49, § 8; G.L. 1909, ch. 61, § 8; G.L. 1923, ch. 63, § 8; G.L. 1938, ch. 33, § 8; G.L. 1956, § 44-6-8; P.L. 2012, ch. 324, § 76.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6 - Assessment and Collection of State Taxes › Section 44-6-9. - Forfeiture by city or town on failure to assess or collect tax.

§ 44-6-9. Forfeiture by city or town on failure to assess or collect tax.
If the assessors neglect to assess, or the collector to collect, any city or town’s proportion of a state tax, or if any city or town neglects to appoint assessors or a collector, the city or town shall forfeit double the amount of their proportion of the tax, to be recovered by the general treasurer in an action of debt against the delinquent city or town, and to be collected on execution from the property of the city or town or the inhabitants of the city or town.
History of Section.
G.L. 1896, ch. 49, § 9; G.L. 1909, ch. 61, § 9; G.L. 1923, ch. 63, § 9; G.L. 1938, ch. 33, § 9; G.L. 1956, § 44-6-9.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.1 - Tax Amnesty › Section 44-6.1-2. - Definitions.

§ 44-6.1-2. Definitions.
As used in this chapter, the following terms have the meaning ascribed to them in this section, except when the context clearly indicates a different meaning:
(1)
“Taxable period” means any period for which a tax return is required by law to be filed with the tax administrator and for which no return has been previously filed or for which an erroneous return has been filed.
(2)
“Taxpayer” means any person, corporation, or other entity subject to any tax imposed by any law of the state of Rhode Island and payable to the state of Rhode Island and collected by the tax administrator.
History of Section.
P.L. 1986, ch. 103, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.1 - Tax Amnesty › Section 44-6.1-3. - Establishment of tax amnesty.

§ 44-6.1-3. Establishment of tax amnesty.
(a)
The tax administrator shall establish a tax amnesty program for all taxpayers owing any tax imposed by reason of or pursuant to authorization by any law of the state of Rhode Island and collected by the tax administrator. Amnesty tax return forms shall be prepared by the tax administrator and shall provide for specification by the taxpayer of the tax and the taxable period for which amnesty is being sought by the taxpayer.
(b)
The amnesty program shall be conducted for a ninety (90) day period established by the tax administrator in the state fiscal year 1986-1987. The amnesty program shall provide that upon written application by any taxpayer and payment by the taxpayer of all taxes and interest due from the taxpayer to the state of Rhode Island for any taxable period ending prior to April 1, 1986, the tax administrator shall not seek to collect any penalties which may be applicable and shall not seek civil or criminal prosecution for any taxpayer for the taxable period for which amnesty has been granted. Amnesty shall be granted only to those taxpayers applying for amnesty during the amnesty period, who have paid the tax and interest due upon filing the amnesty tax return, or who have entered into an installment payment agreement for reasons of financial hardship upon the terms and conditions set by the tax administrator. In the case of the failure of a taxpayer to pay any installment at the time the installment payment is due under the agreement, the agreement shall cease to be effective and the balance of the amounts required to be paid under this agreement shall be due immediately. Failure to pay all amounts due to the state of Rhode Island shall invalidate any amnesty granted pursuant to this chapter. Amnesty shall be granted for only the taxable period specified in the application and only if all amnesty conditions are satisfied by the taxpayer.
(c)
Amnesty shall not be granted to taxpayers who are a party to any criminal investigations or to any civil or criminal litigation which is pending in any court of the United States or the state of Rhode Island for nonpayment, delinquency, or fraud in relation to any state tax imposed by any law of the state and collected by the tax administrator.
History of Section.
P.L. 1986, ch. 103, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.1 - Tax Amnesty › Section 44-6.1-4. - Interest under tax amnesty.

§ 44-6.1-4. Interest under tax amnesty.
Notwithstanding any general or specific statute to the contrary, interest on any taxes paid for periods covered under the amnesty provisions of this chapter shall be computed at the rate of eleven and one-half percent (11.50%) annually from due date to time of payment.
History of Section.
P.L. 1986, ch. 103, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.1 - Tax Amnesty › Section 44-6.1-5. - Amnesty provisions not applicable.

§ 44-6.1-5. Amnesty provisions not applicable.
The provisions of § 44-6.1-3 shall not apply to the underpayment of any tax imposed by any law for the state of Rhode Island, payable to the state of Rhode Island for any taxable period to the extent that before the written application for amnesty is filed:
(1)
The taxable period for which a written application for amnesty has been filed is currently under audit by the tax administrator; or
(2)
A notice of deficiency or bill with respect to the underpayment was mailed to the taxpayer.
History of Section.
P.L. 1986, ch. 103, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.1 - Tax Amnesty › Section 44-6.1-6. - Appropriation.

§ 44-6.1-6. Appropriation.
There is appropriated, out of any money in the treasury not otherwise appropriated for the fiscal year 1986-1987, the sum of one hundred thousand dollars ($100,000) to the division of taxation to carry out the purposes of this chapter and the state controller is authorized and directed to draw his or her orders upon the general treasurer for the payment of the sum or so much of the sum as may be required from time to time upon receipt by him or her of properly authenticated vouchers.
History of Section.
P.L. 1986, ch. 103, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.1 - Tax Amnesty › Section 44-6.1-7. - Implementation.

§ 44-6.1-7. Implementation.
Notwithstanding any provision of law to the contrary, the tax administrator may do all things necessary in order to provide for the timely implementation of this chapter, including but not limited to procurement of printing and other services and expenditure of appropriated funds as provided for in § 44-6.1-6.
History of Section.
P.L. 1986, ch. 103, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.1 - Tax Amnesty › Section 44-6.1-8. - Disposition of monies — Rules and regulations.

§ 44-6.1-8. Disposition of monies — Rules and regulations.
(a)
All monies collected pursuant to any tax imposed by the state of Rhode Island under the provisions of this chapter shall be accounted for separately and paid into the general fund.
(b)
The tax administrator shall promulgate rules and regulations as are necessary to implement the provisions of this chapter.
History of Section.
P.L. 1986, ch. 103, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.2 - Rhode Island Tax Amnesty Act › Section 44-6.2-1. - Short title.

§ 44-6.2-1. Short title.
This chapter shall be known as the “1996 Rhode Island Tax Amnesty Act”.
History of Section.
P.L. 1996, ch. 13, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.2 - Rhode Island Tax Amnesty Act › Section 44-6.2-2. - Definitions.

§ 44-6.2-2. Definitions.
As used in this chapter, the following terms have the meaning ascribed to them in this section, except when the context clearly indicates a different meaning:
(1)
“Taxable period” means any period for which a tax return is required by law to be filed with the tax administrator.
(2)
“Taxpayer” means any person, corporation, or other entity subject to any tax imposed by any law of the state of Rhode Island and payable to the state of Rhode Island and collected by the tax administrator.
History of Section.
P.L. 1996, ch. 13, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.2 - Rhode Island Tax Amnesty Act › Section 44-6.2-3. - Establishment of tax amnesty.

§ 44-6.2-3. Establishment of tax amnesty.
(a)
The tax administrator shall establish a tax amnesty program for all taxpayers owing any tax imposed by reason of or pursuant to authorization by any law of the state of Rhode Island and collected by the tax administrator. Amnesty tax return forms shall be prepared by the tax administrator and shall provide for specificity by the taxpayer of the tax and the taxable period for which amnesty is being sought by the taxpayer.
(b)
The amnesty program shall be conducted for a seventy-five (75) day period established by the tax administrator in the state fiscal year 1995-1996. The amnesty program shall provide that upon written application by any taxpayer and payment by the taxpayer of all taxes and interest due from the taxpayer to the state of Rhode Island for any taxable period ending prior to December 31, 1995, the tax administrator shall not seek civil or criminal prosecution for any taxpayer for the taxable period for which amnesty has been granted. Amnesty shall be granted only to those taxpayers applying for amnesty during the amnesty period, which have paid the tax and interest due upon filing the amnesty tax return, or who has entered into an installment payment agreement for reasons of financial hardship upon the terms and conditions set by the tax administrator. In the case of the failure of a taxpayer to pay any installment at the time the installment payment is due under the agreement, the agreement shall cease to be effective and the balance of the amounts required to be paid under this agreement shall be due immediately. Failure to pay all amounts due to the state of Rhode Island shall invalidate any amnesty granted pursuant to this chapter. Amnesty shall be granted for only the taxable period specified in the application and only if all amnesty conditions are satisfied by the taxpayer.
(c)
The provisions of this section shall include a taxable period for which a notice of deficiency determination or bill has been sent to the taxpayer and/or a taxable period in which an audit is completed but has not yet been billed.
(d)
Amnesty shall not be granted to taxpayers who are a party to any criminal investigation or to any civil or criminal litigation which is pending in any court of the United States or the state of Rhode Island for fraud in relation to any state tax imposed by any law of the state and collected by the tax administrator.
History of Section.
P.L. 1996, ch. 13, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.2 - Rhode Island Tax Amnesty Act › Section 44-6.2-4. - Interest under tax amnesty.

§ 44-6.2-4. Interest under tax amnesty.
Notwithstanding any general or specific statute to the contrary, interest on any taxes paid for periods covered under the amnesty provisions of this chapter shall be computed at the rate of twelve percent (12%) annually from due to time of payment.
History of Section.
P.L. 1996, ch. 13, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.2 - Rhode Island Tax Amnesty Act › Section 44-6.2-5. - Implementation.

§ 44-6.2-5. Implementation.
Notwithstanding any provision of law to the contrary, the tax administrator may do all things necessary in order to provide for the timely implementation of this chapter, including but not limited to procurement of printing and other services and expenditures of appropriated funds.
History of Section.
P.L. 1996, ch. 13, § 1; P.L. 1996, ch. 404, § 35.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.2 - Rhode Island Tax Amnesty Act › Section 44-6.2-6. - Disposition of monies — Rules and regulations.

§ 44-6.2-6. Disposition of monies — Rules and regulations.
(a)
All monies collected pursuant to any tax imposed by the state of Rhode Island under the provisions of this chapter shall be accounted for separately and paid into the general fund.
(b)
The tax administrator shall promulgate rules and regulations as are necessary to implement the provisions of this chapter.
History of Section.
P.L. 1996, ch. 13, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.2 - Rhode Island Tax Amnesty Act › Section 44-6.2-7. - Analysis of amnesty program by tax administrator.

§ 44-6.2-7. Analysis of amnesty program by tax administrator.
The tax administrator shall provide an analysis of the amnesty program to the chairpersons of the house finance committee and senate finance committee with copies to the members of the revenue estimating conference by September 1, 1996. The report shall include an analysis of revenues received by tax source, distinguishing between the tax collected and interest collected for each source. In addition, the report shall further delineate the amounts that are new revenues from that already included in the general revenue receivable taxes defined under generally accepted accounting principles and the state’s audited financial statements. The auditor general shall include review of the analysis as part of the activities involved in preparation of the combined annual financial report for fiscal year 1996.
History of Section.
P.L. 1996, ch. 13, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.3 - 2006 Rhode Island Tax Amnesty Act › Section 44-6.3-1. - Short title.

§ 44-6.3-1. Short title.
This chapter shall be known as the “2006 Rhode Island Tax Amnesty Act”.
History of Section.
P.L. 2006, ch. 246, art. 21, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.3 - 2006 Rhode Island Tax Amnesty Act › Section 44-6.3-2. - Definitions.

§ 44-6.3-2. Definitions.
As used in this chapter, the following terms have the meaning ascribed to them in this section, except when the context clearly indicates a different meaning:
(1)
“Taxable period” means any period for which a tax return is required by law to be filed with the tax administrator;
(2)
“Taxpayer” means any person, corporation, or other entity subject to any tax imposed by any law of the state of Rhode Island and payable to the state of Rhode Island and collected by the tax administrator.
History of Section.
P.L. 2006, ch. 246, art. 21, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.3 - 2006 Rhode Island Tax Amnesty Act › Section 44-6.3-3. - Establishment of tax amnesty.

§ 44-6.3-3. Establishment of tax amnesty.
(a)
The tax administrator shall establish a tax amnesty program for all taxpayers owing any tax imposed by reason of or pursuant to authorization by any law of the state of Rhode Island and collected by the tax administrator. Amnesty tax return forms shall be prepared by the tax administrator and shall provide that the taxpayer clearly specify the tax due and the taxable period for which amnesty is being sought by the taxpayer.
(b)
The amnesty program shall be conducted for a seventy-five (75) day period ending on September 30, 2006. The amnesty program shall provide that, upon written application by a taxpayer and payment by the taxpayer of all taxes and interest due from the taxpayer to the state of Rhode Island for any taxable period ending prior to December 31, 2005, the tax administrator shall not seek to collect any penalties which may be applicable and shall not seek the civil or criminal prosecution of any taxpayer for the taxable period for which amnesty has been granted. Amnesty shall be granted only to those taxpayers applying for amnesty during the amnesty period who have paid the tax and interest due upon filing the amnesty tax return, or who have entered into an installment payment agreement for reasons of financial hardship and upon terms and conditions set by the tax administrator. In the case of the failure of a taxpayer to pay any installment due under the agreement, such an agreement shall cease to be effective and the balance of the amounts required to be paid thereunder shall be due immediately. Amnesty shall be granted for only the taxable period specified in the application and only if all amnesty conditions are satisfied by the taxpayer.
(c)
The provisions of this section shall include a taxable period for which a bill or notice of deficiency determination has been sent to the taxpayer and a taxable period in which an audit has been completed but has not yet been billed.
(d)
Amnesty shall not be granted to taxpayers who are under any criminal investigation or are a party to any civil or criminal proceeding, pending in any court of the United States or the state of Rhode Island, for fraud in relation to any state tax imposed by the law of the state and collected by the tax administrator.
History of Section.
P.L. 2006, ch. 246, art. 21, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.3 - 2006 Rhode Island Tax Amnesty Act › Section 44-6.3-4. - Interest under tax amnesty.

§ 44-6.3-4. Interest under tax amnesty.
Notwithstanding any general or specific statute to the contrary, interest on any taxes paid for periods covered under the amnesty provisions of this chapter shall be computed at the rate of twelve percent (12%) annually from the due date to the time of payment.
History of Section.
P.L. 2006, ch. 246, art. 21, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.3 - 2006 Rhode Island Tax Amnesty Act › Section 44-6.3-5. - Appropriation.

§ 44-6.3-5. Appropriation.
There is hereby appropriated, out of any money in the treasury not otherwise appropriated for the 2007 fiscal year, the sum of two hundred thousand dollars ($200,000) to the division of taxation to carry out the purposes of this chapter. The state controller is hereby authorized and directed to draw his or her orders upon the general treasurer for the payment of the sum or so much thereof as may be required from time to time and upon receipt by him of properly authenticated vouchers.
History of Section.
P.L. 2006, ch. 246, art. 21, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.3 - 2006 Rhode Island Tax Amnesty Act › Section 44-6.3-6. - Implementation.

§ 44-6.3-6. Implementation.
Notwithstanding any provision of law to the contrary, the tax administrator may do all things necessary in order to provide for the timely implementation of this chapter, including but not limited to procurement of printing and other services and expenditure of appropriated funds as provided for in § 44-6.3-5.
History of Section.
P.L. 2006, ch. 246, art. 21, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.3 - 2006 Rhode Island Tax Amnesty Act › Section 44-6.3-7. - Disposition of monies.

§ 44-6.3-7. Disposition of monies.
(a)
Except as provided in subsection (b) within, all monies collected pursuant to any tax imposed by the state of Rhode Island under the provisions of this chapter shall be accounted for separately and paid into the general fund.
(b)
Monies collected for the establishment of the TDI Reserve Fund (§ 28-39-7), the Employment Security Fund (§ 28-42-18),the Employment Security Interest Fund (§ 28-42-75), the Job Development Fund (§ 28-42-83), and the Employment Security Reemployment Fund (§ 28-42-87) shall be deposited in said respective funds.
History of Section.
P.L. 2006, ch. 246, art. 21, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.3 - 2006 Rhode Island Tax Amnesty Act › Section 44-6.3-8. - Analysis of amnesty program by tax administrator.

§ 44-6.3-8. Analysis of amnesty program by tax administrator.
The tax administrator shall provide an analysis of the amnesty program to the chairpersons of the house finance committee and senate finance committee, with copies to the members of the revenue estimating conference, by November 1, 2006. The report shall include an analysis of revenues received by tax source, distinguishing between the tax collected and interest collected for each source. In addition, the report shall further identify the amounts that are new revenues from those already included in the general revenue receivable taxes defined under generally accepted accounting principles and the state’s audited financial statements. The auditor general shall include a review of this analysis as part of the activities involved in preparation of the combined annual financial report for fiscal year 2007.
History of Section.
P.L. 2006, ch. 246, art. 21, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.3 - 2006 Rhode Island Tax Amnesty Act › Section 44-6.3-9. - Rules and regulations.

§ 44-6.3-9. Rules and regulations.
The tax administrator shall promulgate such rules and regulations as are necessary to implement the provisions of this chapter.
History of Section.
P.L. 2006, ch. 246, art. 21, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.4 - Rhode Island Tax Amnesty Act › Section 44-6.4-1. - Short title.

§ 44-6.4-1. Short title.
This chapter shall be known as the “2012 Rhode Island Tax Amnesty Act.”
History of Section.
P.L. 2012, ch. 241, art. 21, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.4 - Rhode Island Tax Amnesty Act › Section 44-6.4-2. - Definitions.

§ 44-6.4-2. Definitions.
As used in this chapter, the following terms have the meaning ascribed to them in this section, except when the context clearly indicates a different meaning:
(1)
“Taxable period” means any period for which a tax return is required by law to be filed with the tax administrator;
(2)
“Taxpayer” means any person, corporation, or other entity subject to any tax imposed by any law of the state of Rhode Island and payable to the state of Rhode Island and collected by the tax administrator.
History of Section.
P.L. 2012, ch. 241, art. 21, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.4 - Rhode Island Tax Amnesty Act › Section 44-6.4-3. - Establishment of tax amnesty.

§ 44-6.4-3. Establishment of tax amnesty.
(a)
The tax administrator shall establish a tax amnesty program for all taxpayers owing any tax imposed by reason of or pursuant to authorization by any law of the state of Rhode Island and collected by the tax administrator. Amnesty tax return forms shall be prepared by the tax administrator and shall provide that the taxpayer clearly specify the tax due and the taxable period for which amnesty is being sought by the taxpayer.
(b)
The amnesty program shall be conducted for a seventy-five (75) day period ending on November 15, 2012. The amnesty program shall provide that, upon written application by a taxpayer and payment by the taxpayer of all taxes and interest due from the taxpayer to the state of Rhode Island for any taxable period ending on or prior to December 31, 2011, the tax administrator shall not seek to collect any penalties which may be applicable and shall not seek the civil or criminal prosecution of any taxpayer for the taxable period for which amnesty has been granted. Amnesty shall be granted only to those taxpayers applying for amnesty during the amnesty period who have paid the tax and interest due upon filing the amnesty tax return, or who have entered into an installment payment agreement for reasons of financial hardship and upon terms and conditions set by the tax administrator. In the case of the failure of a taxpayer to pay any installment due under the agreement, such an agreement shall cease to be effective and the balance of the amounts required to be paid thereunder shall be due immediately. Amnesty shall be granted for only the taxable period specified in the application and only if all amnesty conditions are satisfied by the taxpayer.
(c)
The provisions of this section shall include a taxable period for which a bill or notice of deficiency determination has been sent to the taxpayer and a taxable period in which an audit has been completed but has not yet been billed.
(d)
Amnesty shall not be granted to taxpayers who are under any criminal investigation or are a party to any civil or criminal proceeding, pending in any court of the United States or the state of Rhode Island, for fraud in relation to any state tax imposed by the law of the state and collected by the tax administrator.
History of Section.
P.L. 2012, ch. 241, art. 21, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.4 - Rhode Island Tax Amnesty Act › Section 44-6.4-4. - Interest under tax amnesty.

§ 44-6.4-4. Interest under tax amnesty.
Notwithstanding any provision of law to the contrary, interest on any taxes paid for periods covered under the amnesty provisions of this chapter shall be computed at the rate imposed under § 44-1-7, reduced by twenty five percent (25%).
History of Section.
P.L. 2012, ch. 241, art. 21, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.4 - Rhode Island Tax Amnesty Act › Section 44-6.4-5. - Appropriation.

§ 44-6.4-5. Appropriation.
There is hereby appropriated, out of any money in the treasury not otherwise appropriated for the 2013 fiscal year, the sum of three hundred thousand dollars ($300,000) to the division of taxation to carry out the purposes of this chapter. The state controller is hereby authorized and directed to draw his or her orders upon the general treasurer for the payment of the sum or so much thereof as may be required from time to time and upon receipt by him of properly authenticated vouchers.
History of Section.
P.L. 2012, ch. 241, art. 21, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.4 - Rhode Island Tax Amnesty Act › Section 44-6.4-6. - Implementation.

§ 44-6.4-6. Implementation.
Notwithstanding any provision of law to the contrary, the tax administrator may do all things necessary in order to provide for the timely implementation of this chapter, including, but not limited to, procurement of printing and other services and expenditure of appropriated funds as provided for in § 44-6.4-5.
History of Section.
P.L. 2012, ch. 241, art. 21, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.4 - Rhode Island Tax Amnesty Act › Section 44-6.4-7. - Disposition of monies.

§ 44-6.4-7. Disposition of monies.
(a)
Except as provided in subsection (b) within, all monies collected pursuant to any tax imposed by the state of Rhode Island under the provisions of this chapter shall be accounted for separately and paid into the general fund.
(b)
Monies collected for the establishment of the TDI Reserve Fund (§ 28-39-7), the Employment Security Fund (§ 28-42-18), the Employment Security Interest Fund (§ 28-42-75), the Job Development Fund (§ 28-42-83), and the Employment Security Reemployment Fund (§ 28-42-87) shall be deposited in said respective funds.
History of Section.
P.L. 2012, ch. 241, art. 21, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.4 - Rhode Island Tax Amnesty Act › Section 44-6.4-8. - Analysis of amnesty program by tax administrator.

§ 44-6.4-8. Analysis of amnesty program by tax administrator.
The tax administrator shall provide an analysis of the amnesty program to the chairpersons of the house finance committee and senate finance committee, with copies to the members of the revenue estimating conference, by January 1, 2013. The report shall include an analysis of revenues received by tax source, distinguishing between the tax collected and interest collected for each source. In addition, the report shall further identify the amounts that are new revenues from those already included in the general revenue receivable taxes, defined under generally accepted accounting principles and the state’s audited financial statements.
History of Section.
P.L. 2012, ch. 241, art. 21, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.4 - Rhode Island Tax Amnesty Act › Section 44-6.4-9. - Rules and regulations.

§ 44-6.4-9. Rules and regulations.
The tax administrator may promulgate such rules and regulations as are necessary to implement the provisions of this chapter.
History of Section.
P.L. 2012, ch. 241, art. 21, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.5 - Rhode Island Tax Amnesty Act of 2017 › Section 44-6.5-1. - Short title.

§ 44-6.5-1. Short title.
This chapter shall be known as the “Rhode Island Tax Amnesty Act of 2017.”
History of Section.
P.L. 2017, ch. 302, art. 8, § 17.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.5 - Rhode Island Tax Amnesty Act of 2017 › Section 44-6.5-2. - Definitions.

§ 44-6.5-2. Definitions.
As used in this chapter, the following terms have the meaning ascribed to them in this section, except when the context clearly indicates a different meaning:
(1)
“Taxable period” means any period for which a tax return is required by law to be filed with the tax administrator.
(2)
“Taxpayer” means any person, corporation, or other entity subject to any tax imposed by any law of the state of Rhode Island and payable to the state of Rhode Island and collected by the tax administrator.
History of Section.
P.L. 2017, ch. 302, art. 8, § 17.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.5 - Rhode Island Tax Amnesty Act of 2017 › Section 44-6.5-3. - Establishment of tax amnesty.

§ 44-6.5-3. Establishment of tax amnesty.
(a)
The tax administrator shall establish a tax amnesty program for all taxpayers owing any tax imposed by reason of or pursuant to authorization by any law of the state of Rhode Island and collected by the tax administrator. Amnesty tax return forms shall be prepared by the tax administrator and shall provide that the taxpayer clearly specify the tax due and the taxable period for which amnesty is being sought by the taxpayer.
(b)
The amnesty program shall be conducted for a seventy-five day (75) period ending on February 15, 2018. The amnesty program shall provide that, upon written application by a taxpayer and payment by the taxpayer of all taxes and interest due from the taxpayer to the state of Rhode Island for any taxable period ending on or prior to December 31, 2016, the tax administrator shall not seek to collect any penalties that may be applicable and shall not seek the civil or criminal prosecution of any taxpayer for the taxable period for which amnesty has been granted. Amnesty shall be granted only to those taxpayers applying for amnesty during the amnesty period who have paid the tax and interest due upon filing the amnesty tax return, or who have entered into an installment payment agreement for reasons of financial hardship and upon terms and conditions set by the tax administrator. In the case of the failure of a taxpayer to pay any installment due under the agreement, such an agreement shall cease to be effective and the balance of the amounts required to be paid thereunder shall be due immediately. Amnesty shall be granted for only the taxable period specified in the application and only if all amnesty conditions are satisfied by the taxpayer.
(c)
The provisions of this section shall include a taxable period for which a bill or notice of deficiency determination has been sent to the taxpayer.
(d)
Amnesty shall not be granted to taxpayers who are under any criminal investigation or are a party to any civil or criminal proceeding, pending in any court of the United States or the state of Rhode Island, for fraud in relation to any state tax imposed by the law of the state and collected by the tax administrator.
History of Section.
P.L. 2017, ch. 302, art. 8, § 17.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.5 - Rhode Island Tax Amnesty Act of 2017 › Section 44-6.5-4. - Interest under tax amnesty.

§ 44-6.5-4. Interest under tax amnesty.
Notwithstanding any provision of law to the contrary, interest on any taxes paid for periods covered under the amnesty provisions of this chapter shall be computed at the rate imposed under § 44-1-7, reduced by twenty-five percent (25%).
History of Section.
P.L. 2017, ch. 302, art. 8, § 17.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.5 - Rhode Island Tax Amnesty Act of 2017 › Section 44-6.5-5. - Implementation.

§ 44-6.5-5. Implementation.
Notwithstanding any provision of law to the contrary, the tax administrator may do all things necessary in order to provide for the timely implementation of this chapter, including, but not limited to, procurement of printing and other services and expenditure of appropriated funds as provided for in § 44-6.4-5.
History of Section.
P.L. 2017, ch. 302, art. 8, § 17.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.5 - Rhode Island Tax Amnesty Act of 2017 › Section 44-6.5-6. - Disposition of monies.

§ 44-6.5-6. Disposition of monies.
(a)
Except as provided in subsection (b) within, all monies collected pursuant to any tax imposed by the state of Rhode Island under the provisions of this chapter shall be accounted for separately and paid into the general fund.
(b)
Monies collected for the establishment of the TDI Reserve Fund (§ 28-39-7), the Employment Security Fund (§ 28-42-18), the Employment Security Interest Fund (§ 28-42-75), the Job Development Fund (§ 28-42-83), and the Employment Security Reemployment Fund (§ 28-42-87) shall be deposited in said respective funds.
History of Section.
P.L. 2017, ch. 302, art. 8, § 17.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.5 - Rhode Island Tax Amnesty Act of 2017 › Section 44-6.5-7. - Analysis of amnesty program by tax administrator.

§ 44-6.5-7. Analysis of amnesty program by tax administrator.
The tax administrator shall provide an analysis of the amnesty program to the chairpersons of the house finance committee and senate finance committee, with copies to the members of the revenue estimating conference, by April 30, 2018. The report shall include an analysis of revenues received by tax source, distinguishing between the tax collected and interest collected for each source. In addition, the report shall further identify the amounts that are new revenues from those already included in the general revenue receivable taxes, defined under generally accepted accounting principles and the state’s audited financial statements.
History of Section.
P.L. 2017, ch. 302, art. 8, § 17.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-6.5 - Rhode Island Tax Amnesty Act of 2017 › Section 44-6.5-8. - Rules and regulations.

§ 44-6.5-8. Rules and regulations.
The tax administrator may promulgate such rules and regulations as are necessary to implement the provisions of this chapter.
History of Section.
P.L. 2017, ch. 302, art. 8, § 17.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-7 - Collection of Taxes Generally › Section 44-7-1. - Definitions.

§ 44-7-1. Definitions.
Terms used in chapters 7 — 9 of this title shall, unless another meaning is clearly apparent from the context, or unless inconsistent with the manifest intent of the legislature, be construed as follows:
(1)
“Collector” means a person receiving a tax list and a warrant to collect the tax list.
(2)
“Person” means a co-partnership, a corporation, private or municipal, a joint stock company, a trust, an estate, an association, or any other entity or group organization against which a tax may be assessed.
(3)
“Publication,” as applied to any notice, advertisement, or other instrument, the publication of which is required by law, means the act of printing it once in a newspaper published in the city or town, if any, otherwise in the county, where the land or other property to which the notice or other instrument relates is situated. The publication shall be made at least fourteen (14) days prior to the date stated for the occurrence of the event to which the publication relates.
(4)
“Town” includes city; “town clerk” includes city clerk; “town council” includes city council; “town treasurer” includes city treasurer; “collector” includes city collector.
History of Section.
G.L. 1938, ch. 32, § 1; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-7 - Collection of Taxes Generally › Section 44-7-2. - Duty of collector to collect and pay over.

§ 44-7-2. Duty of collector to collect and pay over.
The collector shall collect all taxes levied by the city or town by the time directed for the payment of the taxes according to law, and shall pay over the taxes to the city or town treasurer by the time limited for the payment.
History of Section.
G.L. 1896, ch. 48, § 1; G.L. 1909, ch. 60, § 1; G.L. 1923, ch. 62, § 1; G.L. 1938, ch. 32, §§ 1, 2; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-7 - Collection of Taxes Generally › Section 44-7-3. - Collector’s records.

§ 44-7-3. Collector’s records.
All records kept by the collector shall be furnished by the city or town and shall be at all reasonable times open to the inspection of the auditor of the city or town or any other authorized agent of the city or town, and when the tax warrant has been executed and the accounts of the collector audited, the records showing the collection of all taxes or other disposition of the taxes shall be immediately returned to the city or town.
History of Section.
G.L. 1938, ch. 32, § 3; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-7 - Collection of Taxes Generally › Section 44-7-4. - Continuance in force of collection warrants.

§ 44-7-4. Continuance in force of collection warrants.
All warrants for the collection of taxes shall continue in force until the whole tax is collected, notwithstanding the time appointed for collecting the tax, or the term of office of the collector, may have expired, and notwithstanding the collector may have paid the tax into the city or own treasury.
History of Section.
G.L. 1896, ch. 48, § 34; G.L. 1909, ch. 60, § 36; G.L. 1923, ch. 62, § 36; G.L. 1938, ch. 32, §§ 4, 37; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-4.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-7 - Collection of Taxes Generally › Section 44-7-5. - Removal of collector from office — New collection warrant.

§ 44-7-5. Removal of collector from office — New collection warrant.
The collector of any city or town may be removed from office by the city or town council for cause shown. In that case a new warrant may issue to the new collector for the collection of the portion of any tax not collected.
History of Section.
G.L. 1896, ch. 48, § 36; G.L. 1909, ch. 60, § 38; G.L. 1923, ch. 62, § 38; G.L. 1938, ch. 32, §§ 5, 39; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-5.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-7 - Collection of Taxes Generally › Section 44-7-6. - City or town treasurer as collector.

§ 44-7-6. City or town treasurer as collector.
In every city or town in which a collector is not elected or appointed the city or town treasurer performs all the duties and exercise all the powers which by law are imposed and conferred upon collectors of taxes.
History of Section.
G.L. 1896, ch. 48, § 37; G.L. 1909, ch. 60, § 39; G.L. 1923, ch. 62, § 39; G.L. 1938, ch. 32, § 40; G.L. 1938, ch. 32, § 6; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-6.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-7 - Collection of Taxes Generally › Section 44-7-7. - Notice by collector to taxpayer of amount of tax.

§ 44-7-7. Notice by collector to taxpayer of amount of tax.
The collector, after receiving a tax list and warrant, shall immediately, at the expense of the city or town, send notice to each person assessed of the amount of his or her tax. The notice shall be mailed postpaid and directed to the address on file in the office of the city or town treasurer or the assessors of taxes. Failure by the collector to send or failure by the taxpayer to receive a notice shall not excuse the nonpayment of the tax or affect its validity or any proceedings for the collection of the tax.
History of Section.
G.L. 1938, ch. 32, § 7; P.L. 1946, ch. 1800, § 1; G.L. 1956, § 44-7-7.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-7 - Collection of Taxes Generally › Section 44-7-7.1. - Taxpayer information.

§ 44-7-7.1. Taxpayer information.
(a)
When a municipality issues a property tax bill to each taxpayer, each bill shall state the amount by which the taxpayer’s rate of tax has been reduced by the distribution of state municipal revenue sharing and state aid for education. The bill shall also state the total amount of state municipal revenue sharing and state aid for education received by the municipality from the state. The statement shall read as follows:
Fiscal Year 19___________ State Aid to City/Town of _______________
Total Amount _______________
Tax rate reduced by _______________
(b)
The director of revenue shall annually provide each municipality with the amount of state municipal revenue sharing and state aid for education subject to identification under this section.
History of Section.
P.L. 1987, ch. 118, art. 21, § 1; P.L. 2008, ch. 98, § 38; P.L. 2008, ch. 145, § 38.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-7 - Collection of Taxes Generally › Section 44-7-7.2. - Portsmouth — Tax bill contents.

§ 44-7-7.2. Portsmouth — Tax bill contents.
The town of Portsmouth tax collector is hereby authorized to include on the town’s property tax bill a check-off provision, whereby a taxpayer may donate funds, in excess of his or her tax bill amount, for use by the Portsmouth Community Scholarship Fund.
History of Section.
P.L. 2012, ch. 422, § 1; P.L. 2012, ch. 464, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-7 - Collection of Taxes Generally › Section 44-7-8. - Permissive excise tax collection agreement.

§ 44-7-8. Permissive excise tax collection agreement.
A tax collector or a finance director of any city or town may enter into an agreement with the administrator of the division of motor vehicles for the collection of motor vehicle excise taxes and/or motor vehicle registration fees and/or the issuance of motor vehicle registrations on a mutually agreed cost sharing basis.
History of Section.
P.L. 1984, ch. 381, art. VI, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-7 - Collection of Taxes Generally › Section 44-7-9. - Delegated authority.

§ 44-7-9. Delegated authority.
(a)
Pursuant to an agreement made under § 44-7-8, the administrator of the division of motor vehicles may delegate to a tax collector or finance director of any city and/or town, the authority to issue motor vehicle registrations, to collect motor vehicle registration fees, to retain a portion of the fee for administrative expenses, and/or to withhold the issuance of a motor vehicle registration until either the delinquent excise tax and interest on the tax has been paid in full to the tax collector, or the appropriate pro rata quarterly excise tax has been paid in full to the tax collector.
(b)
Any tax collector or finance director may delegate to the administrator of the division of motor vehicles the authority to collect its excise taxes on motor vehicles at the time of registration and may reimburse the administrator a reasonable percentage of the tax collected for the cost of collection.
History of Section.
P.L. 1984, ch. 381, art. VI, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-7 - Collection of Taxes Generally › Section 44-7-10. - Priority of city or town taxes in insolvency.

§ 44-7-10. Priority of city or town taxes in insolvency.
Whenever any person shall become insolvent, or die insolvent, city or town taxes due from him or her or his or her estate shall have preference, after debts or taxes due the United States and this state, over all other debts or demands, save those due for necessary funeral charges, and for attendance and medicine during his or her last sickness.
History of Section.
G.L. 1896, ch. 50, § 3; G.L. 1909, ch. 62, § 3; G.L. 1923, ch. 64, § 3; G.L. 1938, ch. 36, § 3; G.L. 1956, § 44-7-10.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-7 - Collection of Taxes Generally › Section 44-7-10.1. - Exeter — Non-issuance and/or renewal of licenses or permits to applicants or licensees in arrears in local taxes, liensand assessments in the town.

§ 44-7-10.1. Exeter — Non-issuance and/or renewal of licenses or permits to applicants or licensees in arrears in local taxes, liensand assessments in the town.
(a)
No license or permit issued by the town of Exeter, and required for the operation of a business as defined in this act, may be issued or renewed to any person or applicant who is in arrears for the payment of any local taxes, liens or other assessments applicable to the operation of the business, unless the matter has been duly appealed in a timely fashion to a court of competent jurisdiction.
(b)
No building permit may be issued for new construction and/or the renovation or alteration of an existing structure if the party assessed or property owner is in arrears for the payment of any real property tax, lien or other town assessment on real property unless the matter has been duly appealed in a timely fashion to a court of competent jurisdiction. This prohibition applies only to that real property which is the subject of the building permit application. This section does not apply to construction, which serves to abate a pending notice of violation issued by the town of Exeter or any of its officials and/or representatives.
(c)
Any applicant seeking any license or permit or any renewal of any license or permit must submit with his or her application, verification from the property tax or assessment collection agency of the town that all town taxes, liens and assessments are paid to date, the verification to be submitted with the application to the town council.
History of Section.
P.L. 1999, ch. 299, § 1.