reglab/statecodes huggingface dataset:
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-49 - Controlled Substances Taxation Act › Section 44-49-10. - Penalties — Criminal provisions.

§ 44-49-10. Penalties — Criminal provisions.
(a)
Penalties.
Any dealer violating this chapter is subject to a penalty of one hundred percent (100%) of the tax in addition to the tax imposed by § 44-49-9. The penalty will be collected as part of the tax.
(b)
Criminal penalty; sale without affixed stamps.
In addition to the tax penalty imposed, a dealer distributing or possessing controlled substances without affixing the appropriate stamps, labels, or other indicia is guilty of a crime and, upon conviction, may be sentenced to imprisonment for not more than five (5) years, or to payment of a fine of not more than ten thousand dollars ($10,000), or both.
(c)
Statute of limitations.
An indictment may be found and filed, or a complaint filed, upon any criminal offense specified in this section, in the proper court within six (6) years after the commission of this offense.
History of Section.
P.L. 1989, ch. 392, § 1; P.L. 2022, ch. 31, § 3, effective May 25, 2022; P.L. 2022, ch. 32, § 3, effective May 25, 2022.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-49 - Controlled Substances Taxation Act › Section 44-49-11. - Stamp price.

§ 44-49-11. Stamp price.
Official stamps, labels, or other indicia to be affixed to all controlled substances shall be purchased from the tax administrator. The purchaser shall pay one hundred percent (100%) of face value for each stamp, label, or other indicia at the time of the purchase.
History of Section.
P.L. 1989, ch. 392, § 1; P.L. 2022, ch. 31, § 3, effective May 25, 2022; P.L. 2022, ch. 32, § 3, effective May 25, 2022.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-49 - Controlled Substances Taxation Act › Section 44-49-12. - Payment due.

§ 44-49-12. Payment due.
(a)
Stamps affixed.
When a dealer purchases, acquires, transports, or imports into this state controlled substances on which a tax is imposed by § 44-49-9, and if the indicia evidencing the payment of the tax have not already been affixed, the dealer shall have them permanently affixed on the controlled substance immediately after receiving the substance. Each stamp or other official indicia may be used only once.
(b)
Payable on possession.
Taxes imposed upon controlled substances by this chapter are due and payable immediately upon acquisition or possession in this state by a dealer.
History of Section.
P.L. 1989, ch. 392, § 1; P.L. 2022, ch. 31, § 3, effective May 25, 2022; P.L. 2022, ch. 32, § 3, effective May 25, 2022.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-49 - Controlled Substances Taxation Act › Section 44-49-13. - Injunction prohibited — Burden of proof.

§ 44-49-13. Injunction prohibited — Burden of proof.
(a) Injunction prohibited.
No person may bring suit to enjoin the assessment or collection of any taxes, interest, or penalties imposed by this chapter.
(b) Standard of proof.
The tax and penalties assessed by the tax administrator are presumed to be valid and correctly determined and assessed. The burden is upon the taxpayer to show their incorrectness or invalidity. Any statement filed by the tax administrator with the court administrator, or any other certificate by the tax administrator of the amount of tax and penalties determined or assessed, is admissible in evidence and is prima facie evidence of the facts it contains.
History of Section.
P.L. 1989, ch. 392, § 1; P.L. 1992, ch. 284, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-49 - Controlled Substances Taxation Act › Section 44-49-13.1. - Hearings by tax administrator on application, appeals.

§ 44-49-13.1. Hearings by tax administrator on application, appeals.
(a)
Any dealer aggrieved by any assessment shall notify the tax administrator, in writing, within thirty (30) days from the date of mailing by the tax administrator of the notice of the assessment, and shall request a hearing relative to the assessment; and the tax administrator shall, as soon as practicable, fix a time and place for a hearing and shall, after the hearing, determine the correct amount of the tax, interest and penalties. The tax and penalties assessed by the tax administrator are presumed to be valid and correctly determined and assessed. The burden is upon the taxpayer to show their incorrectness or invalidity.
(b)
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. The taxpayer’s right to appeal under this section shall be expressly made conditional upon prepayment of all taxes, interest, and penalties, unless the taxpayer moves for and is granted an exemption from the prepayment requirement pursuant to § 8-8-26.
History of Section.
P.L. 1992, ch. 284, § 2; P.L. 1993, ch. 459, § 12; P.L. 1999, ch. 354, § 39.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-49 - Controlled Substances Taxation Act › Section 44-49-14. - Confidential nature of information.

§ 44-49-14. Confidential nature of information.
(a) Disclosure prohibited.
Notwithstanding any law to the contrary, neither the tax administrator nor a public employee may reveal facts contained in a report or return required by this chapter or any information obtained from a dealer; nor can any information contained in a report or return or obtained from a dealer be used against the dealer in any criminal proceeding, unless independently obtained, except in connection with a proceeding involving taxes due under this chapter from the dealer making the return.
(b) Penalty for disclosure.
Any person violating this section is guilty of a misdemeanor.
(c) Statistics.
This section does not prohibit the tax administrator from publishing statistics that do not disclose the identity of dealers or the contents of particular returns or reports.
History of Section.
P.L. 1989, ch. 392, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-49 - Controlled Substances Taxation Act › Section 44-49-15. - Investigatory powers.

§ 44-49-15. Investigatory powers.
For the purpose of determining the correctness of any return, determining the amount of tax that should have been paid, determining whether or not the dealer should have made a return or paid taxes, or collecting any taxes under this chapter, the tax administrator may examine, or cause to be examined, any books, papers, records, or memoranda, that may be relevant to making those determinations, whether the books, papers, records, or memoranda, are the property of or in the possession of the dealer of another person. The tax administrator may require the attendance of any person having knowledge or information that may be relevant, compel the production of books, papers, records, or memoranda by persons required to attend, take testimony on matters material to the determination, and administer oaths or affirmations. Upon demand of the tax administrator or any examiner or investigator, the court administrator of any court shall issue a subpoena for the attendance of a witness or the production of books, papers, records, and memoranda. The tax administrator may also issue subpoenas. Disobedience of subpoenas issued under this chapter is punishable by the superior court of the district in which the subpoena is issued, or, if the subpoena is issued by the tax administrator, by the superior court or the county in which the party served with the subpoena is located, in the same manner as contempt of superior court.
History of Section.
P.L. 1989, ch. 392, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-49 - Controlled Substances Taxation Act › Section 44-49-16. - Abatement.

§ 44-49-16. Abatement.
Notwithstanding any provisions within this chapter, the tax administrator shall have the authority for cause shown to abate any taxes assessed pursuant to §§ 44-49-9.1 and 44-49-10. Cause shown shall include a request for an abatement by the department of attorney general for dealers who have cooperated with law enforcement authorities in the investigation and prosecution of violations of the Rhode Island Controlled Substances Act, chapter 28 of title 21.
History of Section.
P.L. 1992, ch. 284, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-50 - Health Care Provider Assessment Act [Repealed.] › Section 44-50-1 - — 44-50-14. Repealed.

§ 44-50-1 — 44-50-14. Repealed.
History of Section.
P.L. 1992, ch. 15, art. 5, § 1; P.L. 1992, ch. 498, § 2; P.L. 1993, ch. 459, § 14; 1999, ch. 83, § 126; P.L. 1999, ch. 130, § 126; P.L. 2000, ch. 109, § 53; P.L. 2003, ch. 103, art. 2, § 1; P.L. 2008, ch. 98, § 54; P.L. 2008, ch. 145, § 54; Repealed by P.L. 2009, ch. 68, § 3, effective July 1, 2009.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-51 - Nursing Facility Provider Assessment Act › Section 44-51-1. - Short title.

§ 44-51-1. Short title.
This chapter shall be known as “The Nursing Facility Provider Assessment Act”.
History of Section.
P.L. 1992, ch. 133, art. 75, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-51 - Nursing Facility Provider Assessment Act › Section 44-51-2. - Definitions.

§ 44-51-2. Definitions.
Except where the context otherwise requires, the following words and phrases as used in this chapter shall have the following meaning:
(1)
“Administrator” means the tax administrator.
(2)
“Assessment” means the assessment imposed upon gross patient revenue pursuant to this chapter.
(3)
“Gross patient revenue” means the gross amount received on a cash basis by the provider from all patient care services. Charitable contributions, donated goods and services, fund raising proceeds, endowment support, income from meals on wheels, income from investments, and other nonpatient revenues defined by the tax administrator upon the recommendation of the department of human services shall not be considered as “gross patient revenue”.
(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 an assessment under this chapter.
History of Section.
P.L. 1992, ch. 133, art. 75, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-51 - Nursing Facility Provider Assessment Act › Section 44-51-3. - Imposition of assessment — Nursing facilities.

§ 44-51-3. Imposition of assessment — Nursing facilities.
(a)
For purposes of this section, a “nursing facility” means a person or governmental unit licensed in accordance with chapter 17 of title 23 to establish, maintain, and operate a nursing facility.
(b)
An assessment is imposed upon the gross patient revenue received by every nursing facility in each month beginning January 1, 2008, at a rate of five and one-half percent (5.5%) for services provided on or after January 1, 2008. Every provider shall pay the monthly assessment no later than the twenty-fifth (25th) day of each month following the month of receipt of gross patient revenue.
(c)
The assessment imposed by this section shall be repealed on the effective date of the repeal or a restricted amendment of those provisions of the Medicaid Voluntary Contribution and Provider-Specific Tax Amendments of 1991 (P.L. 102-234) that permit federal financial participation to match state funds generated by taxes.
(d)
If, after applying the applicable federal law and/or rules, regulations, or standards relating to health care providers, the tax administrator determines that the assessment rate established in subsection (b) of this section exceeds the maximum rate of assessment that federal law will allow without reduction in federal financial participation, then the tax administrator is directed to reduce the assessment to a rate equal to the maximum rate which the federal law will allow without reduction in federal participation. Provided, however, that the authority of the tax administrator to lower the assessment rate established in subsection (b) of this section shall be limited solely to such determination.
(e)
In order that the tax administrator may properly carry out his/her responsibilities under this section, the director of the department of human services shall notify the tax administrator of any damages in federal law and/or any rules, regulations, or standards which affect any rates for health care provider assessments.
History of Section.
P.L. 1992, ch. 133, art. 75, § 1; P.L. 1995, ch. 370, art. 25, § 2; P.L. 1997, ch. 30, art. 23, § 2; P.L. 2003, ch. 376, art. 7, § 14; P.L. 2008, ch. 9, art. 14, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-51 - Nursing Facility Provider Assessment Act › Section 44-51-4. - Returns.

§ 44-51-4. Returns.
(a)
Every provider shall on or before the twenty-fifth (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 shall adopt rules, pursuant to this chapter, relative to the form of the return and the data which it must contain for the correct computation of gross patient revenue and the assessment upon that 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 assessment due, the tax administrator shall refund or credit the overpayment to the provider.
(c)
For good cause, the tax administrator 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 may 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. 1992, ch. 133, art. 75, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-51 - Nursing Facility Provider Assessment Act › Section 44-51-5. - Set-off for delinquent assessments.

§ 44-51-5. Set-off for delinquent assessments.
If a provider shall fail to pay an assessment 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 assessment due from the provider.
History of Section.
P.L. 1992, ch. 133, art. 75, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-51 - Nursing Facility Provider Assessment Act › Section 44-51-6. - Assessment on available information — Interest on delinquencies — Penalties — Collection powers.

§ 44-51-6. Assessment 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 assessment 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 from the date when the assessment should have been paid. If any part of the assessment 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 assessment. The tax administrator shall collect the assessment 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. 1992, ch. 133, art. 75, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-51 - Nursing Facility Provider Assessment Act › Section 44-51-7. - Claims for refund — Hearing upon denial.

§ 44-51-7. 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 assessment has been paid. If the tax administrator shall determine that the assessment 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 tax administrator of the notice of the decision, request a hearing and the tax administrator shall, as soon as practicable, set a time and place for the hearing and shall notify the provider.
History of Section.
P.L. 1992, ch. 133, art. 75, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-51 - Nursing Facility Provider Assessment Act › Section 44-51-8. - Hearing by administrator on application.

§ 44-51-8. Hearing by administrator on application.
Any provider aggrieved by the action of the tax administrator in determining the amount of any assessment or penalty imposed under the provisions of this chapter may apply to the tax administrator, in writing, within thirty (30) days after the notice of the action is mailed to it, for a hearing relative to the assessment or penalty. The tax administrator shall fix a time and place for the hearing and shall notify the provider. Upon the hearing, the tax administrator shall correct manifest errors, if any, disclosed at the hearing and assess and collect the amount lawfully due together with any penalty or interest.
History of Section.
P.L. 1992, ch. 133, art. 75, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-51 - Nursing Facility Provider Assessment Act › Section 44-51-9. - Appeals.

§ 44-51-9. 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. The provider’s right to appeal under this section shall be expressly made conditional upon prepayment of all assessments, interest, and penalties unless the provider moves for and is granted an exemption from the prepayment requirement pursuant to § 8-8-26. 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.
History of Section.
P.L. 1992, ch. 133, art. 75, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-51 - Nursing Facility Provider Assessment Act › Section 44-51-10. - Provider records.

§ 44-51-10. 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 tax administrator or his authorized agents, upon demand, at reasonable times during regular business hours.
History of Section.
P.L. 1992, ch. 133, art. 75, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-51 - Nursing Facility Provider Assessment Act › Section 44-51-11. - Method of payment and deposit of assessment.

§ 44-51-11. Method of payment and deposit of assessment.
(a)
The payments required by this chapter may be made by electronic transfer of moneys 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 with a record of any monies transferred and deposited.
History of Section.
P.L. 1992, ch. 133, art. 75, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-51 - Nursing Facility Provider Assessment Act › Section 44-51-12. - Rules and regulations.

§ 44-51-12. Rules and regulations.
The tax administrator shall 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, policy, and purposes of this chapter.
History of Section.
P.L. 1992, ch. 133, art. 75, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-51 - Nursing Facility Provider Assessment Act › Section 44-51-13. - Release of assessment information.

§ 44-51-13. Release of assessment information.
Notwithstanding any other provisions of the general laws, the tax administrator shall not be prohibited from providing assessment information to the director of the department of human services or his or her designee, with respect to the assessment imposed by this chapter; provided, that the director of human services and his or her agents and employees may use or disclose that information only for purposes directly connected with the administration of the duties and programs of the department of human services.
History of Section.
P.L. 1992, ch. 133, art. 75, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-51 - Nursing Facility Provider Assessment Act › Section 44-51-14. - Severability.

§ 44-51-14. 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 which 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. 1992, ch. 133, art. 75, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-52 - Outpatient Health Care Facility Provider Assessment › Section 44-52-1. - Short title. [Contingent repeal — See notes.]

§ 44-52-1. Short title. [Contingent repeal — See notes.]
This chapter shall be known as “The Outpatient Health Care Facility Provider Assessment Act”.
History of Section.
P.L. 1992, ch. 133, art. 76, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-52 - Outpatient Health Care Facility Provider Assessment › Section 44-52-2. - Definitions. [Contingent repeal — See notes following § 44-52-1.]

§ 44-52-2. Definitions. [Contingent repeal — See notes following § 44-52-1.]
Except where the context otherwise requires, the following words and phrases as used in this chapter have the following meaning:
(1)
“Administrator” means the tax administrator.
(2)
“Gross patient revenue” means the gross amount received on a cash basis by the provider from all patient care or laboratory services and other gross operating income. Charitable contributions, fund raising proceeds, and endowment support shall not be considered as “gross patient revenue”.
(3)
“Person” means any individual, corporation, company, association, partnership, joint stock association, and the legal successor thereof.
(4)
“Provider” means a licensed facility or operator, including a government facility or operator, subject to a provider assessment under this chapter.
(5)
“Provider assessment” means the assessment imposed upon gross patient revenue pursuant to this chapter.
History of Section.
P.L. 1992, ch. 133, art. 76, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-52 - Outpatient Health Care Facility Provider Assessment › Section 44-52-3. - Imposition of provider assessment — Outpatient health care facility. [Contingent repeal — See notes following § 44-52-1.]

§ 44-52-3. Imposition of provider assessment — Outpatient health care facility. [Contingent repeal — See notes following § 44-52-1.]
(a)
For purposes of this section, an “outpatient health care facility” means a person or governmental unit which is licensed in accordance with chapter 17 of title 23 to establish, maintain, and operate a free-standing emergency care facility, or which is licensed in accordance with chapter 16.2 of title 23 to establish, maintain and operate a clinical laboratory.
(b)
A provider assessment is imposed upon the gross patient revenue received by every outpatient health care facility in each month at a rate of one and one-half percent (1.50%). Every provider shall pay the monthly provider assessment no later than the twenty-fifth (25th) day of each month following the month of receipt of gross patient revenue. This provider assessment is in addition to any other fees or assessments upon the outpatient facilities allowed or allowable by law.
History of Section.
P.L. 1992, ch. 133, art. 76, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-52 - Outpatient Health Care Facility Provider Assessment › Section 44-52-4. - Returns. [Contingent repeal — See notes following § 44-52-1.]

§ 44-52-4. Returns. [Contingent repeal — See notes following § 44-52-1.]
(a)
Every provider shall on or before the twenty-fifth (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 shall adopt rules, pursuant to this chapter, relative to the form of the return and the data which it must contain for the correct computation of gross patient revenue and the licensing fee 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 provider assessment due, the tax administrator shall refund or credit the overpayment to the provider.
(c)
The tax administrator, for good cause, 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. 1992, ch. 133, art. 76, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-52 - Outpatient Health Care Facility Provider Assessment › Section 44-52-5. - Set-off for delinquent provider assessment. [Contingent repeal — See notes following § 44-52-1.]

§ 44-52-5. Set-off for delinquent provider assessment. [Contingent repeal — See notes following § 44-52-1.]
If a provider shall fail to pay a provider assessment 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 provider assessment due from the provider.
History of Section.
P.L. 1992, ch. 133, art. 76, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-52 - Outpatient Health Care Facility Provider Assessment › Section 44-52-6. - Provider assessment on available information — Interest on delinquencies — Penalties — Collection powers. [Contingent repeal — See notes following § 44-52-1.]

§ 44-52-6. Provider assessment on available information — Interest on delinquencies — Penalties — Collection powers. [Contingent repeal — See notes following § 44-52-1.]
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 provider assessment 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, as amended, from the date when the provider assessment should have been paid. If any part of the provider assessment 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 assessment. The tax administrator shall collect the provider assessment 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. 1992, ch. 133, art. 76, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-52 - Outpatient Health Care Facility Provider Assessment › Section 44-52-7. - Claims for refund — Hearing upon denial. [Contingent repeal — See notes following § 44-52-1.]

§ 44-52-7. Claims for refund — Hearing upon denial. [Contingent repeal — See notes following § 44-52-1.]
(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 provider assessment has been paid. If the tax administrator shall determine that the provider assessment 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. 1992, ch. 133, art. 76, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-52 - Outpatient Health Care Facility Provider Assessment › Section 44-52-8. - Hearing by tax administrator on application. [Contingent repeal — See notes following § 44-52-1.]

§ 44-52-8. Hearing by tax administrator on application. [Contingent repeal — See notes following § 44-52-1.]
Any provider aggrieved by the action of the tax administrator in determining the amount of any provider assessment fee 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 assessment 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. 1992, ch. 133, art. 76, § 1; P.L. 1993, ch. 459, § 16.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-52 - Outpatient Health Care Facility Provider Assessment › Section 44-52-9. - Appeals. [Contingent repeal — See notes following § 44-52-1.]

§ 44-52-9. Appeals. [Contingent repeal — See notes following § 44-52-1.]
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. The provider’s right to appeal under this section shall be expressly made conditional upon prepayment of all provider assessments, interest, and penalties unless the provider moves for and is granted an exemption from the prepayment requirement pursuant to § 8-8-26. 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.
History of Section.
P.L. 1992, ch. 133, art. 76, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-52 - Outpatient Health Care Facility Provider Assessment › Section 44-52-10. - Provider records. [Contingent repeal — See notes following § 44-52-1.]

§ 44-52-10. Provider records. [Contingent repeal — See notes following § 44-52-1.]
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 authorized agents, upon demand, at reasonable times during regular business hours.
History of Section.
P.L. 1992, ch. 133, art. 76, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-52 - Outpatient Health Care Facility Provider Assessment › Section 44-52-11. - Method of payment and deposit of provider assessment. [Contingent repeal — See notes following § 44-52-1.]

§ 44-52-11. Method of payment and deposit of provider assessment. [Contingent repeal — See notes following § 44-52-1.]
(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. 1992, ch. 133, art. 76, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-52 - Outpatient Health Care Facility Provider Assessment › Section 44-52-12. - Rules and regulations. [Contingent repeal — See notes following § 44-52-1.]

§ 44-52-12. Rules and regulations. [Contingent repeal — See notes following § 44-52-1.]
The tax administrator shall 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, policy, and purposes of this chapter.
History of Section.
P.L. 1992, ch. 133, art. 76, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-52 - Outpatient Health Care Facility Provider Assessment › Section 44-52-13. - Release of provider assessment information. [Contingent repeal — See notes following § 44-52-1.]

§ 44-52-13. Release of provider assessment information. [Contingent repeal — See notes following § 44-52-1.]
Notwithstanding any other provisions of the general laws, the tax administrator shall not be prohibited from providing information to the director of the department of human services or his or her designee, with respect to the provider assessment imposed by this chapter; provided, that the director of human services and his or her agents and employees may use or disclose that information only for purposes directly connected with the administration of the duties and programs of the department of human services.
History of Section.
P.L. 1992, ch. 133, art. 76, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-52 - Outpatient Health Care Facility Provider Assessment › Section 44-52-14. - Severability. [Contingent repeal — See notes following § 44-52-1.]

§ 44-52-14. Severability. [Contingent repeal — See notes following § 44-52-1.]
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 which 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. 1992, ch. 133, art. 76, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-53 - Levy and Distraint › Section 44-53-1. - Levy upon property.

§ 44-53-1. Levy upon property.
If any person liable to pay any tax or surcharge that is required to be remitted to the tax division pursuant to § 39-21.1-14 neglects or refuses to pay the tax within ten (10) days after demand, it shall be lawful for the tax administrator to collect the tax, and any further sum that is sufficient to cover the expenses of the levy, by levy upon all property and rights to property belonging to the person or on which there is a lien provided in this title or for the payment of the tax. If the tax administrator makes a finding that the collection of the tax is in jeopardy, notice and demand for immediate payment of the tax may be made by the tax administrator and, upon failure or refusal to pay the tax, collection of the tax by levy shall be lawful without regard to the ten (10) day period provided in this section.
History of Section.
P.L. 1993, ch. 138, art. 68, § 1; P.L. 2007, ch. 73, art. 4, § 4.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-53 - Levy and Distraint › Section 44-53-2. - “Levy” defined.

§ 44-53-2. “Levy” defined.
“Levy”, as used in this chapter, includes the power of distraint and seizure by any means. A levy shall extend only to property possessed and obligations existing at the time. In any case in which the tax administrator may levy upon property or rights to property, the tax administrator may seize and sell the property or rights to property, whether real or personal, tangible or intangible.
History of Section.
P.L. 1993, ch. 138, art. 68, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-53 - Levy and Distraint › Section 44-53-3. - Successive seizures.

§ 44-53-3. Successive seizures.
Whenever any property or right to property upon which levy has been made by virtue of § 44-53-1 is not sufficient to satisfy the claim of the state for which levy is made, the tax administrator may, after this, and as often as may be necessary, proceed to levy in like manner upon any other property liable to levy of the person against whom the claim exists, until the amount due from the person, together with all expenses, is fully paid.
History of Section.
P.L. 1993, ch. 138, art. 68, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-53 - Levy and Distraint › Section 44-53-4. - Notice before levy.

§ 44-53-4. Notice before levy.
(a)
Levy may be made under § 44-53-1 upon the salary or wages or other property of any person with respect to any unpaid tax after the tax administrator has notified the person, in writing, of his or her intention to make the levy. The notice shall be given thirty (30) days prior to the levy and shall be given:
(1)
in person, or
(2)
left at the dwelling or usual place of business of the person, or
(3)
sent by certified or registered mail to the person’s last known address no less than thirty (30) days before the day of the levy.
(b)
This section shall not apply to a levy if the tax administrator has made a finding under the last sentence of § 44-53-1 that the collection of tax is in jeopardy.
History of Section.
P.L. 1993, ch. 138, art. 68, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-53 - Levy and Distraint › Section 44-53-5. - Continuing levy on salary and wages.

§ 44-53-5. Continuing levy on salary and wages.
The effect of a levy on salary or wages payable to or received by a taxpayer shall be continuous from the date the levy is first made until the liability out of which the levy arose is satisfied or becomes unenforceable by reason of lapse of time. The effect of a levy on any other property or rights to property shall remain in effect for six months (6) from the date the levy is first made or until the liability out of which the levy arose is satisfied or becomes unenforceable by reason of lapse of time. With respect to a levy described in this section, the tax administrator shall promptly release the levy when the liability out of which the levy arose is satisfied or becomes unenforceable by reason of lapse of time, and shall promptly notify the person upon whom the levy was made that the levy has been released.
History of Section.
P.L. 1993, ch. 138, art. 68, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-53 - Levy and Distraint › Section 44-53-6. - Surrender of property.

§ 44-53-6. Surrender of property.
(a)
Any person in possession of, or obligated with respect to, property or rights to property subject to levy upon which a levy has been made shall, upon demand of the tax administrator, surrender the property or rights, or discharge the obligation, to the tax administrator, except that part of the property or rights as is, at the time of the demand, subject to an attachment or execution under any judicial process.
(b)
Any person who fails or refuses to surrender any property or rights to property, subject to levy, upon demand by the tax administrator, shall be liable in their own person and estate to the state in a sum equal to the value of the property or rights not so surrendered, but not exceeding the amount of taxes for the collection of which the levy has been made, together with costs and interests on the sum at the rate prescribed in § 44-1-7 from the date of the levy. Any amount, other than costs, recovered under this subsection shall be credited against the tax liability for the collection of which the levy was made.
(c)
In addition to the personal liability imposed by subsection (b) of this section, if any person required to surrender property or rights to property fails or refuses to surrender the property or rights to property without a reasonable cause, the person shall be liable for penalty equal to fifty percent (50%) of the amount recoverable under subsection (b) of this section. No part of the penalty shall be credited against the tax liability for the collection of which the levy was made.
(d)
Any financial institution chartered under state or federal law, including, but not limited to, trust companies, savings banks, savings and loan associations, national banks and credit unions, shall surrender any deposits, including any interest in the financial institution that would otherwise be required to be surrendered under this subsection only after twenty-one (21) days after service of levy.
(e)
Any person in possession of, or obligated with respect to property or rights to property subject to levy upon which a levy has been made, who, upon demand by the tax administrator, surrenders the property or rights to property or discharges the obligation, to the tax administrator, or who pays a liability under subsection (b) of this section shall be discharged from any obligation or liability to the delinquent taxpayer with respect to the property or rights to property arising from the surrender or payment. In the case of a levy which is satisfied, the person shall also be discharged from any obligation or liability to any beneficiary arising from the surrender payment.
History of Section.
P.L. 1993, ch. 138, art. 68, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-53 - Levy and Distraint › Section 44-53-7. - Records on property subject to levy.

§ 44-53-7. Records on property subject to levy.
If a levy has been made or is about to be made on any property, or right to property, any person having custody or control of any books or records, containing evidence or statements relating to the property, or right to property subject to levy, shall, upon demand of the tax administrator, exhibit the books or records to the tax administrator.
History of Section.
P.L. 1993, ch. 138, art. 68, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-53 - Levy and Distraint › Section 44-53-10. - Appraised value of seized property.

§ 44-53-10. Appraised value of seized property.
(a)
If the tax administrator determines that any property seized is liable to perish or become greatly reduced in price or value, or that the property cannot be kept without great expense, the tax administrator shall appraise the value of the property and, if the owner of the property can be readily found, shall give the owner notice of the determination of the appraised value of the property. The property shall be returned to the owner if, within the time specified in the notice, the owner either pays to the tax administrator an amount equal to the appraised value, or gives bond in a form, with the sureties, and in an amount as the tax administrator shall prescribe, to pay the appraised amount at the time the tax administrator determines to be appropriate in the circumstances.
(b)
If the owner does not pay the amount or furnish the bond in accordance with this section, the tax administrator shall as soon as practicable make public sale of the property in accordance with regulations that may be prescribed by the tax administrator.
History of Section.
P.L. 1993, ch. 138, art. 68, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-53 - Levy and Distraint › Section 44-53-11. - Redemption of levied property.

§ 44-53-11. Redemption of levied property.
(a)
Any person whose property has been levied upon shall have the right to pay the amount due, together with the expense of the proceeding, if any, to the tax administrator at any time prior to the sale of the property, and upon that payment the tax administrator shall restore the property to the owner, and all further proceedings in connection with the levy of the property shall cease from the time of that payment.
(b)(1)
The owners of any real property sold as provided in § 44-53-9, their heirs, executors, or administrators, or any person having any interest in the property, or a lien on the property, or any person in their behalf, shall be permitted to redeem the property sold, or any particular tract of the property, at any time within one hundred and eighty (180) days after the sale of the property.
(2)
The property or tract of property shall be permitted to be redeemed upon payment to the purchaser, or in case the purchaser cannot be found in the county in which the property to be redeemed is situated, then to the tax administrator for the use of the purchaser, the purchaser’s heirs, or assigns, the amount paid by the purchaser and interest at the rate provided in § 44-1-7.
(c)
When any lands sold are redeemed as provided in this section, the tax administrator shall cause entry of the fact to be made upon record mentioned in § 44-53-14 and the entry shall be evidence of that redemption.
History of Section.
P.L. 1993, ch. 138, art. 68, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-53 - Levy and Distraint › Section 44-53-12. - Certificate of sale.

§ 44-53-12. Certificate of sale.
(a)
In the case of property sold as provided in § 44-53-9, the tax administrator shall give the purchaser a certificate of sale upon payment in full of the purchase price. In the case of real property, the certificate must state the real property purchased, for whose taxes it was sold, the name of the purchaser and the price paid.
(b)
In the case of any real property sold as provided in § 44-53-9 and not redeemed in the manner and within the time provided in § 44-53-11, the tax administrator shall execute to the purchaser of the real property at the sale, upon the purchaser’s surrender of the certificate of sale, a deed of the real property purchased reciting the facts stated in the certificate.
(c)
If real property is declared purchased by the state at a sale pursuant to § 44-53-9, the tax administrator shall at the proper time execute a deed for the property, and without delay cause the deed to be recorded in the proper registry of deeds.
History of Section.
P.L. 1993, ch. 138, art. 68, § 1.