reglab/statecodes huggingface dataset:
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-62 - Tax Credits for Contributions to Scholarship Organizations › Section 44-62-7. - Miscellaneous — Lists.

§ 44-62-7. Miscellaneous — Lists.
By June 30 of each year, the division of taxation shall annually publish in print and on the division of taxation’s website a list of all qualified scholarship organizations under § 44-62-4. The list will indicate which scholarship organizations received contributions from business entities for which tax credits were authorized under this chapter. In addition, each scholarship organization shall submit to the division of taxation by December 31st of each year the following information, which shall be a public record: the number of scholarships distributed by the organization, per school, and the dollar range of those scholarships; a breakdown by zip code of the place of residence for each student receiving a scholarship under this program; and a description of all criteria used by the organization in determining to whom scholarships under this program shall be awarded.
History of Section.
P.L. 2006, ch. 246, art. 24, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-63 - Incentives for Innovation and Growth [Repealed.] › Section 44-63-1. - Repealed.

§ 44-63-1. Repealed.
History of Section.
P.L. 2006, ch. 568, § 1; P.L. 2006, ch. 572, § 1; Repealed by P.L. 2006, ch. 568, § 2, effective December 31, 2016; P.L. 2006, ch. 572, § 2, effective December 31, 2016.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-63 - Incentives for Innovation and Growth [Repealed.] › Section 44-63-2. - Repealed.

§ 44-63-2. Repealed.
History of Section.
P.L. 2006, ch. 568, § 1; P.L. 2006, ch. 572, § 1; Repealed by P.L. 2006, ch. 568, § 2, effective December 31, 2016; P.L. 2006, ch. 572, § 2, effective December 31, 2016.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-63 - Incentives for Innovation and Growth [Repealed.] › Section 44-63-3. - Repealed.

§ 44-63-3. Repealed.
History of Section.
P.L. 2006, ch. 568, § 1; P.L. 2006, ch. 572, § 1; P.L. 2008, ch. 100, art. 32, § 4; P.L. 2008, ch. 165, § 2; P.L. 2008, ch. 173, § 2; P.L. 2011, ch. 151, art. 19, § 6; Repealed by P.L. 2006, ch. 568, § 2, effective December 31, 2016; P.L. 2006, ch. 572, § 2, effective December 31, 2016.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-63 - Incentives for Innovation and Growth [Repealed.] › Section 44-63-4. - Repealed.

§ 44-63-4. Repealed.
History of Section.
P.L. 2006, ch. 568, § 1; P.L. 2006, ch. 572, § 1; Repealed by P.L. 2006, ch. 568, § 2, effective December 31, 2016; P.L. 2006, ch. 572, § 2, effective December 31, 2016.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-63 - Incentives for Innovation and Growth [Repealed.] › Section 44-63-5. - Repealed.

§ 44-63-5. Repealed.
History of Section.
P.L. 2006, ch. 568, § 1; P.L. 2006, ch. 572, § 1; Repealed by P.L. 2006, ch. 568, § 2, effective December 31, 2016; P.L. 2006, ch. 572, § 2, effective December 31, 2016.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-64 - The Outpatient Health Care Facility Surcharge › Section 44-64-1. - Short title.

§ 44-64-1. Short title.
This chapter shall be known as “The Outpatient Health Care Facility Surcharge Act.”
History of Section.
P.L. 2007, ch. 73, art. 11, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-64 - The Outpatient Health Care Facility Surcharge › Section 44-64-2. - Definitions.

§ 44-64-2. Definitions.
The following words and phrases as used in this chapter have the following meaning:
(1)
“Administrator” means the tax administrator within the department of revenue.
(2)
“Gross patient revenue” means the gross amount received on a cash basis by the provider from all patient care and other gross operating income. However, charitable contributions, fund raising proceeds, and endowment support shall not be considered “gross patient revenue.”
(3)
“Net patient services revenue” means the charges related to patient care services less (i) charges attributable to charity care, (ii) bad debt expenses, and (iii) contractual allowances.
(4)
“Person” means any individual, corporation, company, association, partnership, joint stock association, and the legal successor thereof.
(5)
“Provider” means a licensed facility or operator, including a government facility or operator, subject to a surcharge under this chapter.
(6)
“Surcharge” means the assessment that is imposed upon net patient revenue pursuant to this chapter.
History of Section.
P.L. 2007, ch. 73, art. 11, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-64 - The Outpatient Health Care Facility Surcharge › Section 44-64-3. - Repealed.

§ 44-64-3. Repealed.
History of Section.
P.L. 2007, ch. 73, art. 11, § 2; Repealed by P.L. 2015, ch. 141, art. 11, § 13, effective July 1, 2015.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-64 - The Outpatient Health Care Facility Surcharge › Section 44-64-4. - Returns.

§ 44-64-4. Returns.
(a)
Every provider shall, on or before the twenty-fifth (25th) day of the month following the month that the gross patient revenue is received, make a return to the tax administrator.
(b)
The tax administrator is authorized to adopt rules relative to the form of the return and the data it must contain for the correct computation of gross patient revenue and the surcharge. All returns shall be signed by the provider or its authorized representative, subject to the penalties of perjury. If a return shows an overpayment of the surcharge due, the tax administrator shall refund or credit the overpayment to the provider.
(c)
The tax administrator, for good cause shown, may extend the time within which a provider is required to file a return. If the return is filed during the period of extension, no penalty or late filing charge may be imposed for failure to file the return at the time required by this chapter, but the provider shall be liable for any interest as prescribed in this chapter. Failure to file the return during the period for the extension shall make the extension null and void.
History of Section.
P.L. 2007, ch. 73, art. 11, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-64 - The Outpatient Health Care Facility Surcharge › Section 44-64-5. - Set-off for delinquent payment of surcharge.

§ 44-64-5. Set-off for delinquent payment of surcharge.
If a provider shall fail to pay a surcharge within thirty (30) days of its due date, the tax administrator may request any agency of state government to set off the amount of the delinquency against any payment they might be due the provider from the agency and to remit any such payment to the tax administrator. Upon receipt of a request for set-off from the tax administrator, any agency of state government is authorized and empowered to set off the amount of any delinquency against any payment that is due the provider. The amount of set-off shall be credited against the surcharge due from the provider.
History of Section.
P.L. 2007, ch. 73, art. 11, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-64 - The Outpatient Health Care Facility Surcharge › Section 44-64-6. - Surcharge on available information — Interest on delinquencies — Penalties — Collection powers.

§ 44-64-6. Surcharge on available information — Interest on delinquencies — Penalties — Collection powers.
If any provider shall fail, within the time required by this chapter, to file a return, or shall file an insufficient or incorrect return, or shall not pay the surcharge imposed by this chapter when it is due, the tax administrator shall make an assessment based upon information that may be available, which assessment shall be payable upon demand and shall bear interest from the date when the surcharge should have been paid at the annual rate set forth in § 44-1-7 of the Rhode Island general laws, as amended. If any part of the surcharge is caused by the negligence or intentional disregard of the provisions of this chapter, a penalty of ten percent (10%) of the amount of the determination shall be added to the surcharge. The tax administrator shall collect the surcharge with interest in the same manner and with the same powers as are prescribed for collection of taxes in this title.
History of Section.
P.L. 2007, ch. 73, art. 11, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-64 - The Outpatient Health Care Facility Surcharge › Section 44-64-7. - Claims for refund — Hearing upon denial.

§ 44-64-7. Claims for refund — Hearing upon denial.
(a)
Any provider, subject to the provisions of this chapter, may file a claim for refund with the tax administrator at any time within two (2) years after the surcharge has been paid. If the tax administrator shall determine that the surcharge has been overpaid, the tax administrator shall make a refund with interest from the date of overpayment.
(b)
Any provider aggrieved by an action of the tax administrator in determining the amount of any surcharge or penalty imposed under the provisions of this chapter may, within thirty (30) days after the notice of the action was mailed, apply to the tax administrator, for a hearing relative to the surcharge or penalty. The tax administrator shall fix a time and place for the hearing and shall so notify the provider.
History of Section.
P.L. 2007, ch. 73, art. 11, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-64 - The Outpatient Health Care Facility Surcharge › Section 44-64-8. - Hearing by tax administrator on application.

§ 44-64-8. Hearing by tax administrator on application.
Following hearing, if the tax administrator upholds the assessment of the surcharge, the amount owed shall be assessed together with any penalty or interest thereon.
History of Section.
P.L. 2007, ch. 73, art. 11, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-64 - The Outpatient Health Care Facility Surcharge › Section 44-64-9. - Appeals.

§ 44-64-9. Appeals.
Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth division district court pursuant to chapter 8 of title 8 of the Rhode Island general laws, as amended. The provider’s right to appeal under this section shall be expressly made conditional upon prepayment of all surcharges, interest, and penalties, unless the provider moves for and is granted an exemption from the prepayment requirement, pursuant to § 8-8-26 of the Rhode Island general laws, as amended. Following the appeal, if the court determines that the provider is entitled to a refund, the provider shall also be paid interest on the refund at the rate provided in § 44-1-7.1 of the Rhode Island general laws, as amended.
History of Section.
P.L. 2007, ch. 73, art. 11, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-64 - The Outpatient Health Care Facility Surcharge › Section 44-64-10. - Provider records.

§ 44-64-10. Provider records.
Every provider shall:
(1)
Keep records as may be necessary to determine the amount of its liability under this chapter;
(2)
Preserve those records for the period of three (3) years following the date of filing of any return required by this chapter, or until any litigation or prosecution under this chapter has been completed; and
(3)
Make those records available for inspection upon demand by the tax administrator or his authorized agents at reasonable times during regular business hours.
History of Section.
P.L. 2007, ch. 73, art. 11, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-64 - The Outpatient Health Care Facility Surcharge › Section 44-64-11. - Method of payment and deposit of surcharge.

§ 44-64-11. Method of payment and deposit of surcharge.
(a)
Payments required by this chapter may be made by electronic transfer of monies to the general treasurer for deposit in the general fund.
(b)
The general treasurer is authorized to establish necessary accounts and to take all steps necessary to facilitate the electronic transfer of monies. The general treasurer shall provide the tax administrator a record of any such monies transferred and deposited.
History of Section.
P.L. 2007, ch. 73, art. 11, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-64 - The Outpatient Health Care Facility Surcharge › Section 44-64-12. - Rules and regulations.

§ 44-64-12. Rules and regulations.
The tax administrator is authorized to promulgate all necessary rules, regulations, and procedures, not inconsistent with state law and fiscal procedures, for the proper administration of this chapter and in order to carry out the provisions, policy, and purposes of this chapter.
History of Section.
P.L. 2007, ch. 73, art. 11, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-64 - The Outpatient Health Care Facility Surcharge › Section 44-64-13. - Severability.

§ 44-64-13. Severability.
If any provision of this chapter or the application of this chapter to any person or circumstances is held invalid, that invalidity shall not affect other provisions or applications of the chapter that can be given effect without the invalid provision or application, and to this end the provisions of this chapter are declared to be severable.
History of Section.
P.L. 2007, ch. 73, art. 11, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-65 - Imaging Services Surcharge › Section 44-65-2. - Definitions.

§ 44-65-2. Definitions.
The following words and phrases as used in this chapter have the following meaning:
(1)
“Administrator” means the tax administrator within the department of administration.
(2)
“Gross patient revenue” means the gross amount received on a cash basis by a provider from all income derived from the provision of imaging services to patients. Charitable contributions, fundraising proceeds, and endowment support shall not be considered as “gross patient revenue.”
(3)
“Imaging services” means and includes all the professional and technical components of x-ray, ultrasound (including echocardiography), computed tomography (CT), magnetic resonance imaging (MRI), positron emission tomography (PET), positron emission tomography/computed tomography (PET/CT), general nuclear medicine, and bone densitometry procedures.
(4)
“Net patient services revenue” means the charges related to patient care services less (i) charges attributable to charity care, (ii) bad debt expenses, and (iii) contractual allowances.
(5)
“Person” means any individual, corporation, company, association, partnership, joint stock association, and the legal successor thereof.
(6)
“Provider” means any person who furnishes imaging services for the purposes of patient diagnosis, assessment or treatment, excluding any person licensed as a hospital or a rehabilitation hospital center or a not-for-profit organization ambulatory care facility, pursuant to the provisions of chapter 17 of title 23 of the Rhode Island general laws, as amended or not performing more than two hundred (200) radiological procedures per month. Further, the term “provider” shall not apply to any person subject to the provisions of chapter 64 of title 44 or to any person licensed in the state of Rhode Island as a dentist or a podiatrist or a veterinarian.
(7)
“Surcharge” means the assessment imposed upon net patient revenue pursuant to this chapter.
History of Section.
P.L. 2007, ch. 73, art. 11, § 3; P.L. 2010, ch. 239, § 47.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-65 - Imaging Services Surcharge › Section 44-65-3. - Repealed.

§ 44-65-3. Repealed.
History of Section.
P.L. 2007, ch. 73, art. 11, § 3; Repealed by P.L. 2015, ch. 141, art. 11, § 14, effective July 1, 2015.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-65 - Imaging Services Surcharge › Section 44-65-4. - Returns.

§ 44-65-4. Returns.
(a)
Every provider shall on or before the twenty-fifty (25th) day of the month following the month of receipt of gross patient revenue make a return to the tax administrator.
(b)
The tax administrator is authorized to adopt rules, pursuant to this chapter, relative to the form of the return and the data that it must contain for the correct computation of gross patient revenue and the surcharge upon the amount. All returns shall be signed by the provider or by its authorized representative, subject to the pains and penalties of perjury. If a return shows an overpayment of the surcharge due, the tax administrator shall refund or credit the overpayment to the provider.
(c)
The tax administrator, for good cause shown, may extend the time within which a provider is required to file a return, and if the return is filed during the period of extension no penalty or late filing charge may be imposed for failure to file the return at the time required by this chapter, but the provider shall be liable for interest as prescribed in this chapter. Failure to file the return during the period for the extension shall void the extension.
History of Section.
P.L. 2007, ch. 73, art. 11, § 3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-65 - Imaging Services Surcharge › Section 44-65-5. - Set-off for delinquent payment of surcharge.

§ 44-65-5. Set-off for delinquent payment of surcharge.
If a provider shall fail to pay a surcharge within thirty (30) days of its due date, the tax administrator may request any agency of state government making payments to the provider to set-off the amount of the delinquency against any payment due the provider from the agency of state government and remit the sum to the tax administrator. Upon receipt of the set-off request from the tax administrator, any agency of state government is authorized and empowered to set-off the amount of the delinquency against any payment or amounts due the provider. The amount of set-off shall be credited against the surcharge due from the provider.
History of Section.
P.L. 2007, ch. 73, art. 11, § 3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-65 - Imaging Services Surcharge › Section 44-65-6. - Surcharge on available information — Interest on delinquencies — Penalties — Collection powers.

§ 44-65-6. Surcharge on available information — Interest on delinquencies — Penalties — Collection powers.
If any provider shall fail to file a return within the time required by this chapter, or shall file an insufficient or incorrect return, or shall not pay the surcharge imposed by this chapter when it is due, the tax administrator shall assess upon the information as may be available, which shall be payable upon demand and shall bear interest at the annual rate provided by § 44-1-7 of the Rhode Island general laws, as amended, from the date when the surcharge should have been paid. If any part of the surcharge made is due to negligence or intentional disregard of the provisions of this chapter, a penalty of ten percent (10%) of the amount of the determination shall be added to the tax. The tax administrator shall collect the surcharge with interest in the same manner and with the same powers as are prescribed for collection of taxes in this title.
History of Section.
P.L. 2007, ch. 73, art. 11, § 3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-65 - Imaging Services Surcharge › Section 44-65-7. - Claims for refund — Hearing upon denial.

§ 44-65-7. Claims for refund — Hearing upon denial.
(a)
Any provider, subject to the provisions of this chapter, may file a claim for refund with the tax administrator at any time within two (2) years after the surcharge has been paid. If the tax administrator shall determine that the surcharge has been overpaid, he or she shall make a refund with interest from the date of overpayment.
(b)
Any provider whose claim for refund has been denied may, within thirty (30) days from the date of the mailing by the administrator of the notice of the decision, request a hearing and the administrator shall, as soon as practicable, set a time and place for the hearing and shall notify the provider.
History of Section.
P.L. 2007, ch. 73, art. 11, § 3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-65 - Imaging Services Surcharge › Section 44-65-8. - Hearing by tax administrator on application.

§ 44-65-8. Hearing by tax administrator on application.
Any provider aggrieved by the action of the tax administrator in determining the amount of any surcharge or penalty imposed under the provisions of this chapter may apply to the tax administrator, within thirty (30) days after the notice of the action is mailed to it, for a hearing relative to the surcharge or penalty. The tax administrator shall fix a time and place for the hearing and shall so notify the provider. Upon the hearing the tax administrator shall correct manifest errors, if any, disclosed at the hearing and thereupon assess and collect the amount lawfully due together with any penalty or interest thereon.
History of Section.
P.L. 2007, ch. 73, art. 11, § 3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-65 - Imaging Services Surcharge › Section 44-65-9. - Appeals.

§ 44-65-9. Appeals.
Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth division district court pursuant to chapter 8 of title 8 of the Rhode Island general laws, as amended. The provider’s right to appeal under this section shall be expressly made conditional upon prepayment of all surcharges, interest, and penalties unless the provider moves for and is granted an exemption from the prepayment requirement pursuant to § 8-8-26 of the Rhode Island general laws, as amended. If the court, after appeal, holds that the provider is entitled to a refund, the provider shall also be paid interest on the amount at the rate provided in § 44-1-7.1 of the Rhode Island general laws, as amended.
History of Section.
P.L. 2007, ch. 73, art. 11, § 3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-65 - Imaging Services Surcharge › Section 44-65-10. - Provider records.

§ 44-65-10. Provider records.
Every provider shall:
(1)
Keep records as may be necessary to determine the amount of its liability under this chapter.
(2)
Preserve those records for the period of three (3) years following the date of filing of any return required by this chapter, or until any litigation or prosecution under this chapter is finally determined.
(3)
Make those records available for inspection by the administrator or his/her authorized agents, upon demand, at reasonable times during regular business hours.
History of Section.
P.L. 2007, ch. 73, art. 11, § 3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-65 - Imaging Services Surcharge › Section 44-65-11. - Method of payment and deposit of surcharge.

§ 44-65-11. Method of payment and deposit of surcharge.
(a)
The payments required by this chapter may be made by electronic transfer of monies to the general treasurer and deposited to the general fund.
(b)
The general treasurer is authorized to establish an account or accounts and to take all steps necessary to facilitate the electronic transfer of monies. The general treasurer shall provide the tax administrator a record of any monies transferred and deposited.
History of Section.
P.L. 2007, ch. 73, art. 11, § 3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-65 - Imaging Services Surcharge › Section 44-65-12. - Rules and regulations.

§ 44-65-12. Rules and regulations.
The tax administrator is authorized to make and promulgate rules, regulations, and procedures not inconsistent with state law and fiscal procedures as he or she deems necessary for the proper administration of this chapter and to carry out the provisions, policies, and purposes of this chapter.
History of Section.
P.L. 2007, ch. 73, art. 11, § 3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-65 - Imaging Services Surcharge › Section 44-65-13. - Severability.

§ 44-65-13. Severability.
If any provision of this chapter or the application of this chapter to any person or circumstances is held invalid, that invalidity shall not affect other provisions or applications of the chapter that can be given effect without the invalid provision or application, and to this end the provisions of this chapter are declared to be severable.
History of Section.
P.L. 2007, ch. 73, art. 11, § 3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-66 - Recognition of Income from Discharge of Business Indebtedness › Section 44-66-1. - Recognition of income from discharge of business indebtedness.

§ 44-66-1. Recognition of income from discharge of business indebtedness.
For purposes of Rhode Island taxable income under Chapters 11, 14 and 30 of this title, the recognition of income from the discharge of business indebtedness deferred under the American Recovery and Reinvestment Act of 2009 for federal tax purposes, must be reported as a modification increasing federal income for Rhode Island tax purposes in the year it occurred. When claimed as income on a future federal tax return it may be reported as a modification decreasing federal income for Rhode Island tax purposes to the extent it had been added back.
History of Section.
P.L. 2009, ch. 68, art. 16, § 11.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-67 - The Compassion Center Surcharge Act › Section 44-67-1. - Short title.

§ 44-67-1. Short title.
This chapter shall be known as “The Compassion Center Surcharge Act.”
History of Section.
P.L. 2011, ch. 151, art. 19, § 17.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-67 - The Compassion Center Surcharge Act › Section 44-67-2. - Definitions.

§ 44-67-2. Definitions.
For purposes of this chapter:
(1)
“Administrator” means the tax administrator within the department of revenue.
(2)
“Compassion center” means a not-for-profit entity registered under § 21-28.6-12 that acquires, possesses, cultivates, manufactures, delivers, transfers, transports, supplies or dispenses marijuana, or related supplies and educational materials, to registered qualifying patients and their registered primary caregivers who have designated it as one of their primary caregivers.
(3)
“Net patient revenue” means the gross amount received on a cash basis by a compassion center net of returns and allowances.
(4)
“Practitioner” means a person who is licensed with authority to prescribe drugs pursuant to chapter 37 of title 5 or a physician licensed with authority to prescribe drugs in Massachusetts or Connecticut.
(5)
“Primary caregiver” means either a natural person who is at least twenty-one (21) years old or a compassion center. Unless the primary caregiver is a compassion center, a natural primary caregiver may assist no more than five (5) qualifying patients with their medical use of marijuana.
(6)
“Qualifying patient” means a person who has been diagnosed by a practitioner as having a debilitating medical condition and is a resident of Rhode Island.
(7)
“Surcharge” means the assessment that is imposed upon net patient revenue pursuant to this chapter.
(8)
Any term not defined in this chapter shall have the same meaning as used in chapter 28.6 of title 21.
History of Section.
P.L. 2011, ch. 151, art. 19, § 17.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-67 - The Compassion Center Surcharge Act › Section 44-67-3. - Imposition of surcharge — Compassion centers.

§ 44-67-3. Imposition of surcharge — Compassion centers.
A surcharge at a rate of four percent (4.0%) shall be imposed upon the net patient revenue received each month by every compassion center. Every compassion center shall pay the monthly surcharge to the tax administrator no later than the twentieth (20th) day of the month following the month that the net patient revenue was received. This surcharge shall be in addition to any other authorized fees that have been assessed upon a compassion center.
History of Section.
P.L. 2011, ch. 151, art. 19, § 17.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-67 - The Compassion Center Surcharge Act › Section 44-67-4. - Returns.

§ 44-67-4. Returns.
(a)
Every compassion center shall, on or before the twentieth (20th) day of the month following the month that the net patient revenue was received, make a return to the tax administrator.
(b)
Compassion centers shall file their returns on a form as prescribed by the tax administrator containing data for the computation of net patient revenue and the surcharge. If a return shows an overpayment of a surcharge, the tax administrator shall refund or credit the overpayment to the compassion center.
(c)
The tax administrator, for good cause shown, may extend the time within which a compassion center is required to file a return. If the return is filed during the period of extension, no penalty or late filing charge may be imposed for failure to file the return at the time required by this chapter, but the compassion center shall be liable for any interest as prescribed in this chapter. Failure to file the return during the period for the extension shall make the extension null and void and an appropriate penalty or late filing charge shall be imposed.
History of Section.
P.L. 2011, ch. 151, art. 19, § 17.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-67 - The Compassion Center Surcharge Act › Section 44-67-5. - Setoff for delinquent payment of surcharge.

§ 44-67-5. Setoff for delinquent payment of surcharge.
If a compassion center fails to pay a surcharge, penalty or late filing charge within thirty (30) days of its due date, the tax administrator may request any agency of state government to setoff the amount of the delinquency against any payment due the compassion center from the agency and to remit to the tax administrator the amount of the surcharge, penalty and/or late filing charge from any such payment owed the compassion center. Upon receipt of a request for setoff from the tax administrator, any agency of state government is authorized and empowered to setoff the amount of any delinquency against any payment due the compassion center. The amount of setoff shall be credited against the surcharge, penalty and/or late filing charge due from the compassion center.
History of Section.
P.L. 2011, ch. 151, art. 19, § 17.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-67 - The Compassion Center Surcharge Act › Section 44-67-6. - Surcharge on available information — Interest on delinquencies — Penalties — Collection powers.

§ 44-67-6. Surcharge on available information — Interest on delinquencies — Penalties — Collection powers.
If any compassion center fails, within the time required by this chapter, to file a return, or files an insufficient or incorrect return, or does not pay the surcharge imposed by this chapter when it is due, the tax administrator shall make an assessment based upon available information, which assessment shall be payable upon demand and shall bear interest from the date when the surcharge should have been paid at the annual rate set forth in § 44-1-7. If any part of the surcharge is caused by the negligence or intentional disregard of the provisions of this chapter, a penalty of ten percent (10%) of the amount of the determination shall be added to the surcharge. The tax administrator shall collect the surcharge with interest, penalty and/or late filing charge in the same manner and with the same powers as prescribed for collection of taxes in this title.
History of Section.
P.L. 2011, ch. 151, art. 19, § 17.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-67 - The Compassion Center Surcharge Act › Section 44-67-7. - Claims for refund — Hearing upon denial.

§ 44-67-7. Claims for refund — Hearing upon denial.
(a)
A claim for refund of an overpayment of a surcharge may be filed by a compassion center with the tax administrator at any time within two (2) years after the surcharge has been paid. If the tax administrator determines that a surcharge has been overpaid, the tax administrator shall make a refund with interest from the date of overpayment at the rate provided in § 44-1-7.1.
(b)
Any compassion center aggrieved by an action of the tax administrator in determining the amount of any surcharge or penalty imposed under the provisions of this chapter may, within thirty (30) days after the notice of the action was mailed, apply to the tax administrator, for a hearing relative to the surcharge or penalty. The tax administrator shall fix a time and place for the hearing and shall so notify the compassion center.
History of Section.
P.L. 2011, ch. 151, art. 19, § 17.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-67 - The Compassion Center Surcharge Act › Section 44-67-8. - Hearing by tax administrator on application.

§ 44-67-8. Hearing by tax administrator on application.
Following the hearing, if the tax administrator upholds the amount of the surcharge assessed, the amount owed shall be assessed together with any penalty and/or interest thereon.
History of Section.
P.L. 2011, ch. 151, art. 19, § 17.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-67 - The Compassion Center Surcharge Act › Section 44-67-9. - Appeals.

§ 44-67-9. Appeals.
Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth (6th) division district court pursuant to chapter 8 of title 8. The compassion center’s right to appeal under this section shall be conditional upon prepayment of all surcharges, interest, and penalties, unless the compassion center moves for and is granted an exemption from the prepayment requirement, pursuant to § 8-8-26. Following the appeal, if the court determines that the compassion center is entitled to a refund, the compassion center shall be paid interest on the refund at the rate provided in § 44-1-7.1.
History of Section.
P.L. 2011, ch. 151, art. 19, § 17.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-67 - The Compassion Center Surcharge Act › Section 44-67-10. - Compassion center records.

§ 44-67-10. Compassion center records.
Every compassion center shall:
(1)
Keep records as may be necessary to determine the amount of its liability under this chapter;
(2)
Preserve those records for the period of three (3) years following the date of filing of any return required by this chapter, or until any litigation or prosecution under this chapter has been completed; and
(3)
Make those records available for inspection upon demand by the tax administrator or his/her authorized agents at reasonable times during regular business hours.
History of Section.
P.L. 2011, ch. 151, art. 19, § 17.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-67 - The Compassion Center Surcharge Act › Section 44-67-11. - Method of payment and deposit of surcharge.

§ 44-67-11. Method of payment and deposit of surcharge.
(a)
Payments required by this chapter shall be made by electronic transfer of monies to the general treasurer for deposit in the general fund.
(b)
The general treasurer is authorized to establish necessary accounts and to take all steps necessary to facilitate the electronic transfer of monies. Upon request of the tax administrator the general treasurer shall provide the tax administrator a record of any such monies transferred and deposited.
History of Section.
P.L. 2011, ch. 151, art. 19, § 17.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-67 - The Compassion Center Surcharge Act › Section 44-67-12. - Rules and regulations.

§ 44-67-12. Rules and regulations.
The tax administrator is authorized to promulgate rules and regulations to carry out the provisions, policies, and purposes of this chapter including, but not limited to, emergency rules and regulations pursuant to § 42-35-3(b).
History of Section.
P.L. 2011, ch. 151, art. 19, § 17.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-67 - The Compassion Center Surcharge Act › Section 44-67-13. - Severability.

§ 44-67-13. Severability.
If any provision of this chapter or the application of this chapter to any person or circumstances is held invalid, that invalidity shall not affect other provisions or applications of the chapter that can be given effect without the invalid provision or application, and to this end the provisions of this chapter are declared to be severable.
History of Section.
P.L. 2011, ch. 151, art. 19, § 17.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-68 - Tax Preparers Act of 2013 › Section 44-68-1. - Short title.

§ 44-68-1. Short title.
This chapter shall be known as the “Tax Preparers Act.”
History of Section.
P.L. 2013, ch. 144, art. 9, § 6.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-68 - Tax Preparers Act of 2013 › Section 44-68-2. - Definitions.

§ 44-68-2. Definitions.
(a)
“Tax return preparer” means an individual who prepares a substantial portion of any return for compensation. Tax return preparers include individuals required to register with the Internal Revenue Service as a tax return preparer and who have a Preparer Tax Identification Number (PTIN). For the purpose of this chapter the following individuals shall not be considered tax return preparers:
(1)
Volunteer tax return preparers; or
(2)
Employees of a tax return preparer and employees of a commercial tax return preparation business who provide only clerical, administration or other similar services.
(b)
“Preparer Tax Identification Number” means the number issued by the Internal Revenue Service (IRS) to paid preparers to use on all the returns they prepare.
(c)
“Return” shall mean any tax report, return, claim for refund or attachment to any report, return and/or claim for return filed with the tax administrator pursuant to the tax laws of this state.
History of Section.
P.L. 2013, ch. 144, art. 9, § 6.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-68 - Tax Preparers Act of 2013 › Section 44-68-3. - Duties and responsibilities.

§ 44-68-3. Duties and responsibilities.
(a)
A tax return preparer who prepares any return that is submitted to the tax administrator must comply with all state laws and all applicable regulations promulgated by the tax administrator.
(b)
A tax return preparer must sign and include his/her preparer tax identification number on all returns prepared and filed with the division of taxation.
History of Section.
P.L. 2013, ch. 144, art. 9, § 6; P.L. 2014, ch. 528, § 69.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-68 - Tax Preparers Act of 2013 › Section 44-68-4. - Civil penalties.

§ 44-68-4. Civil penalties.
(a) Failure to be diligent in determining eligibility for or amount of earned-income credit.
Upon a determination by the tax administrator that a tax return preparer prepared a return(s) and failed to comply with due diligence requirements imposed by regulations issued by the tax administrator with respect to determining eligibility for, or the amount of, the credit allowable by § 44-30-2.6(c)(2)(N), the tax return preparer shall pay a penalty of five hundred dollars ($500) for each such return and/or claim.
(b) Failure to be diligent in determining eligibility for property tax relief credit.
Upon a determination by the tax administrator that a tax return preparer prepared a return(s) and failed to comply with due diligence requirements imposed by regulations issued by the tax administrator with respect to determining eligibility for, or the amount of, the property tax relief credit allowable by § 44-33-1 et seq., the tax return preparer shall pay a penalty of five hundred dollars ($500) for each such return.
(c) Tax return preparer civil penalties.
Upon a determination by the tax administrator that a tax return preparer willfully prepared, assisted in preparing, or caused the preparation of a return(s) filed with the division of taxation with intent to wrongfully obtain a property tax relief credit or with the intent to evade or reduce a tax obligation, the tax return preparer shall be liable for a penalty of one thousand dollars ($1,000), or five hundred ($500) for each return so filed during any calendar year, whichever is greater.
(d)
The tax administrator may suspend or revoke the privilege of a tax return preparer to prepare and/or file returns with the division of taxation upon a determination that the tax return preparer has failed to comply with or violated any provision of this section, any regulations issued by the tax administrator, or with any provision of any other laws relative to the preparation of tax returns. Any tax return preparer receiving a notice of intent to suspend or revoke the privilege to file tax returns with the division of taxation may request a hearing on the notice of intent to suspend or revoke; provided that said request for a hearing must be made within thirty (30) days of such notice to suspend or revoke. If, after hearing, the tax return preparer is aggrieved by a decision of the tax administrator (or his or her designated hearing officer), the tax return preparer may, within thirty (30) days after notice of the decision is sent to the tax return preparer by certified or registered mail, directed to their last known address, petition the sixth division of the district court pursuant to chapter 8 of title 8, setting forth the reasons why the decision is alleged to be erroneous and praying for relief therefrom.
History of Section.
P.L. 2013, ch. 144, art. 9, § 6.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-68 - Tax Preparers Act of 2013 › Section 44-68-5. - Criminal penalties.

§ 44-68-5. Criminal penalties.
Any tax return preparer who has previously been assessed a penalty by the tax administrator under § 44-68-4(c) who is found by a court of competent jurisdiction to have thereafter willfully prepared, assisted in preparing, or caused a preparation of another false tax return or claim for refund, that was filed with the division of taxation with the intent to wrongfully obtain a property relief credit or the intent to wrongfully evade or reduce a tax obligation, shall be guilty of a felony and, on conviction, shall be subject to a fine not exceeding fifty-thousand dollars ($50,000) or imprisonment not exceeding five (5) years or both.
History of Section.
P.L. 2013, ch. 144, art. 9, § 6; P.L. 2014, ch. 528, § 69.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-68 - Tax Preparers Act of 2013 › Section 44-68-6. - Regulations.

§ 44-68-6. Regulations.
The tax administrator shall promulgate rules and regulations in order to implement the provisions of this chapter.
History of Section.
P.L. 2013, ch. 144, art. 9, § 6.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-68 - Tax Preparers Act of 2013 › Section 44-68-7. - Severability.

§ 44-68-7. Severability.
If any provision of this chapter or the application of this chapter to any tax return preparer is held invalid, the remainder of this chapter and the application of the provisions to other tax return preparers or circumstances shall not be affected.
History of Section.
P.L. 2013, ch. 144, art. 9, § 6.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-69 - Compliance of Public Employees with State Income Tax Act › Section 44-69-1. - Short title.

§ 44-69-1. Short title.
This chapter shall be known as the “Public Employee Tax Compliance Act.”
History of Section.
P.L. 2014, ch. 145, art. 12, § 3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-69 - Compliance of Public Employees with State Income Tax Act › Section 44-69-2. - Definitions.

§ 44-69-2. Definitions.
(a)
“Appointing authority” means the person or group of persons having the power by virtue of the constitution, a state statute, or lawfully delegated authority to make appointments.
(b)
“Employee” or “state or public employee” means an elected official, appointed officer or employee of any political subdivision of this state.
(c)
“State agency” means any office, department, board, commission or institution of the executive, legislative, higher education or judicial branch of state government.
(d)
“Political subdivision” means any office, department, board, commission or institution of the executive, legislative, education, or, public safety, or judicial branch of any city, town, or school district within the state.
History of Section.
P.L. 2014, ch. 145, art. 12, § 3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-69 - Compliance of Public Employees with State Income Tax Act › Section 44-69-3. - Administration.

§ 44-69-3. Administration.
(a)
The department of administration and all political subdivisions shall, not later than August 1, 2014, and August 1 of each year thereafter, provide to the tax administrator a list of all public employees as of the preceding July 1 and such identifying information as may be required by the tax administrator. Such list and information shall be used by the tax administrator exclusively for the purpose of collection of income taxes due to the state of Rhode Island.
(b)
The tax administrator shall, not later than December 1, 2014, and December 1 of each year thereafter, notify any public employee who is not in compliance with the income tax laws of this state. Such notification shall include:
(1)
A statement that the employee will be subject to mandatory garnishment of wages by the state controller, unless the taxpayer is deemed by the tax administrator to be in compliance with the income tax laws of this state;
(2)
The reasons that the taxpayer is considered to be out of compliance with the income tax laws of this state, including a statement of the amount of any tax, penalties and interest due, or a list of the tax years for which income tax returns have not been filed, as required by law;
(3)
An explanation of the rights of the taxpayer and the procedures which must be followed by the taxpayer in order to come into compliance with the income tax laws of this state; and
(4)
Such other information as may be deemed necessary by the tax administrator.
(c)
A public employee who has entered into and is abiding by a payment agreement, or who has requested relief as an innocent spouse, which request is pending or has been granted, shall be deemed to be in compliance with the state income tax laws for purposes of this section.
(d)
If the tax administrator notifies a public employee who is not in compliance with the income tax laws of this state as required in this section and such public employee does not respond to such notification or fails to come into compliance with the income tax laws of this state after an assessment has been made final or after the tax administrator determines that every reasonable effort has been made to assist the public employee to come into compliance with the income tax laws of this state, the tax administrator shall so notify the state controller or political subdivision, which shall commence mandatory garnishment of the public employee’s wages and shall notify the employee of the reason for such action. If a public employee, who has been previously reported by the tax administrator to a state agency or the political subdivision as being out of compliance, comes into compliance, the tax administrator shall immediately notify the state controller or the political subdivision. Neither a state agency or the political subdivision nor an appointing authority shall be held liable for any action with respect to a public employee pursuant to the provisions of this section.
History of Section.
P.L. 2014, ch. 145, art. 12, § 3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-70 - Cannabis Tax › Section 44-70-1. - Definitions.

§ 44-70-1. Definitions.
(a)
As used in this chapter, the following words shall, unless the context clearly requires otherwise, have the following meanings:
(1)
“Administrator’' means the state tax administrator in the department of revenue as set forth in chapter 1 of title 44.
(2)
“Cannabis,” “marijuana establishment,” “marijuana paraphernalia,” “marijuana products’' and “marijuana retailer’', shall have the same meaning as defined in chapter 28.11 of title 21.
(3)
“Cannabis control commission” means the entity established as set forth in chapter 28.11 of title 21.
(4)
“Local cannabis excise tax” means the tax set forth in § 44-70-3.
(5)
“State cannabis excise tax” means the tax set forth in § 44-70-2.
History of Section.
P.L. 2022, ch. 31, § 4, effective May 25, 2022; P.L. 2022, ch. 32, § 4, effective May 25, 2022.