reglab/statecodes huggingface dataset:
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-53 - Levy and Distraint › Section 44-53-13. - Ramifications of certificate of sale.

§ 44-53-13. Ramifications of certificate of sale.
(a)
In all cases of sale of property pursuant to § 44-53-9, other than real property, the certificate of sale:
(1)
Shall be prima facie evidence of the right of the tax administrator to make the sale and conclusive evidence of the regularity of the proceedings of making the sale;
(2)
Shall transfer to the purchaser all right, title, and interest of the party delinquent in and to the property sold;
(3)
If the property consists of stocks, shall be notice, when received, to any corporation, company, or association of the transfer, and shall be authority to any corporation, company, or association to record the transfer on its books and records, in the same manner as if the stocks were transferred or assigned by the party holding the stocks, in lieu of any original or prior certificate, which shall be void, whether cancelled or not;
(4)
If the subject of sale is securities or other evidences of debt, shall be a good and valid receipt to the person holding them, against any person holding or claiming to hold possession of the securities or other evidences of debt; and
(5)
If the property consists of a motor vehicle, shall be notice, when received, to the division of motor vehicles of the state, or to any public official charged with the registration of title to motor vehicles in any other state, of the transfer and shall be authority to the administrator or to the public official to record the transfer on their books and records in the same manner as if the certificate of title to the motor vehicle were transferred or assigned by the party holding it, in lieu of any original or prior certificate, which shall be void whether canceled or not.
(b)
In the case of the sale of real property pursuant to § 44-53-9, the deed of sale given pursuant to § 44-53-12 shall be prima facie evidence of the facts stated in the deed; and if the proceedings of the tax administrator as stated have been substantially in accordance with the provisions of law, the deed shall be considered and operate as a conveyance of all the right, title, and interest the party delinquent had in and to the real property sold at the time the lien of the state attached to the property.
(c)
A certificate of sale of personal property given or a deed to real property executed pursuant to § 44-53-12 shall discharge the property from all liens, encumbrances, and title over which the lien of the state with respect to which the levy was made had priority.
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 44-53-14. - Records of sales and redemption.

§ 44-53-14. Records of sales and redemption.
The tax administrator shall keep a record of all sales of real property under § 44-53-9 and of all redemptions of that property. The record shall state the tax for which any sale was made, the dates of seizure and sale, the name of the party assessed and all proceedings in making the sale, the amount of expenses, the names of the purchasers, and the date of the deed. A copy of the record, or any part of the record, certified by the tax administrator shall be evidence in any court of the truth of the facts stated in the record.
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 44-53-15. - Determination of expenses of levy and sale.

§ 44-53-15. Determination of expenses of levy and sale.
The tax administrator shall determine the expenses to be allowed in all cases of levy and sale.
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 44-53-16. - Disposition of money from sale of property.

§ 44-53-16. Disposition of money from sale of property.
Any money realized by proceedings under this chapter shall be applied as follows:
(1)
First, against the expenses of the proceedings.
(2)
The amount, if any, remaining after payment of the expenses shall be applied against the liability in respect of which the levy was made or the sale was conducted.
(3)
Any surplus proceeds remaining after this shall, upon application and satisfactory proof in support, be credited or refunded by the tax administrator to the person or persons legally entitled.
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 44-53-17. - Release of levy.

§ 44-53-17. Release of levy.
(a)
It shall be lawful for the tax administrator, under regulations prescribed by the tax administrator, to release the levy upon all or part of the property or rights to property levied upon where it is determined that the action facilitates the collection of the liability, but the release shall not operate to prevent any subsequent levy.
(b)(1)
If the tax administrator determines that property has been wrongfully levied upon, it shall be lawful for the tax administrator to return:
(i)
The specific property levied upon;
(ii)
An amount of money equal to the amount of money levied upon; or
(iii)
An amount of money equal to the amount of money received by the state from a sale of the property.
(2)
Property may be returned at any time. An amount equal to the amount of money levied upon or received from the sale may be returned at any time before the expiration of nine (9) months from the date of the levy. For the purposes of paragraph (1)(iii) of this subsection, if property is declared purchased by the state at a sale pursuant to § 44-53-9 relating to the manner and conditions of sale, the state shall be treated as having received an amount of money equal to the minimum price determined pursuant to that section or, if larger, the amount received by the state from the resale of the property. For the purposes of paragraphs (1)(ii) and (1)(iii) of this subsection, the tax administrator shall certify the amount of money to the state treasurer, who shall pay it immediately without specific appropriation from the proceeds of the tax to which the money was originally credited.
History of Section.
P.L. 1993, ch. 138, art. 68, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-54 - Disabled Access Credit for Small Businesses › Section 44-54-1. - Tax credit.

§ 44-54-1. Tax credit.
(a)
A small business taxpayer that pays for or incurs expenses to provide access to persons with disabilities shall be allowed a credit, to be computed against the tax imposed by chapters 11 and 13 of this title. The expenses must be paid or incurred to enable the small business to comply with federal or state laws protecting the rights of persons with disabilities. The credit is equal to ten percent (10%) of the total amount expended in the state of Rhode Island during the taxable year but in no event shall exceed the sum of one thousand dollars ($1,000) for:
(1)
Removing architectural, communication, physical, or transportation barriers;
(2)
Providing qualified interpreters or other effective methods of delivering aurally delivered materials to persons with hearing impairments;
(3)
Providing readers, tapes or other effective means of making visually delivered materials available to persons with visual impairments;
(4)
Providing job coaches or other effective methods of supporting workers with severe impairments in competitive employment;
(5)
Providing specialized transportation services to employees or customers with mobility impairments;
(6)
Buying or modifying equipment for persons with disabilities; and
(7)
Providing similar services, modifications, material or equipment for persons with disabilities;
(b)
As used in this chapter, the following words have the following meanings:
(1)
“Small business” is one that for the preceding year had thirty (30) or fewer full-time employees, or had one million dollars ($1,000,000) or less in gross receipts.
(2)
“Full-time employee” is one employed at least thirty (30) hours a week for twenty (20) or more calendar weeks in the preceding year.
(3)
“Federal or state laws protecting the rights of persons with disabilities” includes but is not limited to the: Americans with Disabilities Act of 1990, 42 U.S.C. § 12101 et. seq.; Title V of the Rehabilitation Act of 1973, 29 U.S.C. § 794; Declaration of Certain Constitutional Rights and Principles — Discrimination, R.I. Const. art. 1, § 2; Civil Rights of People with Disabilities, chapter 87 of title 42; Open Meeting Handicapped Accessibility for persons with disabilities, § 42-46-13; Access for persons with disabilities, § 37-8-15; and AIDS Discrimination Prohibited, § 23-6.3-11.
(4)
“Amount expended” means the actual sum of money spent.
History of Section.
P.L. 1997, ch. 112, § 1; P.L. 1999, ch. 83, § 127; P.L. 1999, ch. 130, § 127; P.L. 2010, ch. 239, § 22.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-55 - Tax Incentives for Employers › Section 44-55-2. - Tax incentives.

§ 44-55-2. Tax incentives.
There are established tax incentives, which shall be computed in accordance with § 44-55-4.1, for businesses which employ and retain in the state of Rhode Island employees who have been previously unemployed for a period of at least twenty-six (26) consecutive calendar weeks and who have been domiciled residents of the state of Rhode Island for at least fifty-two (52) consecutive calendar weeks.
History of Section.
P.L. 1997, ch. 362, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-55 - Tax Incentives for Employers › Section 44-55-3. - Definitions.

§ 44-55-3. Definitions.
The words defined in this section have the meanings established in this section whenever they appear in this chapter:
(1)
“Business” means any corporation, limited liability company, partnership, individual, sole proprietorship, joint stock company, joint venture, or any other legal entity through which business is legally conducted or any successors or assigns of the legal entity.
(2)
“First year wages” means the Rhode Island wages or Rhode Island salary of the newly-hired employee and actually paid by the business for a period of three hundred sixty-five (365) days from the employee’s first day of work as evidenced by the W-2(s) provided by the claimant’s business for the calendar year into which the time period falls; provided, that wages subject to the incentive shall be reduced by any direct state or federal assistance.
(3)
“Tax incentives” or “incentive” means a deduction or modification in computed taxes owed by a claimant’s business.
(4)
“Paid employment” means a period of time during which an employee has been hired by a business and is receiving Rhode Island wages or salaries for his or her service.
(5)
“Unemployed” for the purposes of this chapter means and refers to an individual who attests that he or she is not working, and:
(i)
Has received unemployment compensation benefits pursuant to chapter 44 of title 28 or any similar laws of another state any time within a one year period preceding the date of hire; or
(ii)
Has been a recipient of the state of Rhode Island’s aid to families with dependent children program pursuant to chapter 6 of title 40 for a minimum of a one year period preceding the date of hire.
History of Section.
P.L. 1997, ch. 362, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-55 - Tax Incentives for Employers › Section 44-55-4. - Criteria for tax incentives.

§ 44-55-4. Criteria for tax incentives.
(a)
A business whose employees each meet the following criteria as certified by the department of labor and training shall be entitled to an incentive in the amount of forty percent (40%) of the eligible employee’s first year wages, up to a maximum of two thousand four hundred dollars ($2,400) per eligible employee:
(1)
The hired employee shall attest and must have been unemployed for a period of at least twenty-six (26) consecutive calendar weeks immediately prior to employment with the claimant business; and
(2)
The employee must have been in the employ of the claimant business for a minimum period of fifty-two (52) consecutive calendar weeks, and a minimum of one thousand eight hundred twenty (1,820) hours of paid employment before the employer can become eligible for the incentive.
(b)
The incentive shall be applied only once for any given employee. The employee must be a first time hiree of the claimant business and not have worked for any company that subsequently merges with or is acquired by the business. Also, any employee which a business leases does not qualify for this incentive.
(c)
In order to avail itself of the incentive, the business must file for the incentive for the employee with the department of labor and training within thirty (30) days from the first day the employee begins work. The department of labor and training shall notify the business as soon as practicable after the completion of certification pursuant to the provisions of this section and § 44-55-4.1.
(d)
The employee cannot be a relative of any controlling shareholder, director, or officer of the claimant corporation, nor controlling shareholder, officer, or manager of the claimant limited liability company, nor partner or owner of any claimant partnership, joint venture, sole proprietorship or any other type of legal business entity claiming the incentive under this chapter.
History of Section.
P.L. 1997, ch. 362, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-55 - Tax Incentives for Employers › Section 44-55-4.1. - Incentive provisions.

§ 44-55-4.1. Incentive provisions.
(a)
The deduction or modification is not refundable but may be used by the claimant business for the tax against it pursuant to chapters 11, 13, 14, 15, 17, and 30 of this title, not including any tax imposed under § 44-13-13 or other similar provisions in the following manner:
(1)
A deduction for purposes of computing net income in accordance with chapter 11 of this title;
(2)
A deduction from gross earnings for purposes of computing the public service corporation tax in accordance with chapter 13 of this title;
(3)
A deduction for the purposes of computing net income in accordance with chapter 14 of this title;
(4)
A deduction for the purposes of computing deposits in accordance with chapter 15 of this title;
(5)
A deduction for the purposes of computing gross premiums in accordance with chapter 17 of this title; or
(6)
A modification reducing federal adjusted gross income in accordance with chapter 30 of this title.
(b)
The modification allowed under this chapter for any taxable year shall not reduce the tax due for that year to below the minimum tax imposed under the applicable chapter of this title. Any amount of modification not used in that taxable year may not be carried over to the following year.
(c)
In the event that the claimant business is electing a subchapter S corporation, limited liability company, partnership, or a joint venture, the incentive shall be divided as income.
(d)
In the event that the taxpayer is liable for taxes imposed under both chapters 14 and 15 of this title, the taxpayer must elect the tax against which it wishes to claim the incentive. This election shall be made as part of the taxpayer’s filings in accordance with §§ 44-14-6 and 44-15-5. The taxpayer may not divide the incentive for any year between the two (2) tax liabilities for which it is liable.
(e)
In the event that the hiring of the employee is used to obtain any other tax incentive or tax benefit for the business, then the business will not be eligible for the incentive available in this chapter.
History of Section.
P.L. 1997, ch. 362, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-55 - Tax Incentives for Employers › Section 44-55-5. - Certification.

§ 44-55-5. Certification.
After receiving the initial request from the claimant business for the tax incentive, the department of labor and training shall provide to the claimant business certification of unemployment as soon as practicable. The department of labor and training shall determine the eligibility of the employee and issue certification for the employee.
History of Section.
P.L. 1997, ch. 362, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-55 - Tax Incentives for Employers › Section 44-55-6. - Certificates.

§ 44-55-6. Certificates.
A business shall not be allowed an incentive under this chapter for any taxable year unless the business obtains a written certificate from the department of labor and training for each employee claimed.
History of Section.
P.L. 1997, ch. 362, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-55 - Tax Incentives for Employers › Section 44-55-7. - Administration.

§ 44-55-7. Administration.
The tax administrator shall make available suitable forms with instructions for claiming the incentive. The claim shall be in a form the tax administrator may prescribe. The tax administrator may prescribe rules and regulations, not inconsistent with law, to carry into effect the provisions of this chapter.
History of Section.
P.L. 1997, ch. 362, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-55 - Tax Incentives for Employers › Section 44-55-8. - Adding back the domestic production activities deduction.

§ 44-55-8. Adding back the domestic production activities deduction.
All corporations doing business in the state of Rhode Island shall add back into their taxable income any amount deducted under the federal “domestic production deduction” of the internal revenue code 26 U.S.C. § 199. State tax forms shall be changed if needed in order to comply with this section.
History of Section.
P.L. 2013, ch. 144, art. 9, § 2; P.L. 2014, ch. 528, § 66.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-56 - Renewable Energy Sales Tax Credit [Repealed.] › Section 44-56-1. - Repealed.

§ 44-56-1. Repealed.
History of Section.
P.L. 2000, ch. 145, § 1; Repealed by P.L. 2005, ch. 281, § 1, and by P.L. 2005, ch. 305, § 1, effective July 15, 2005.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-57 - Residential Renewable Energy System Tax Credit › Section 44-57-1. - Tax credit for principal or secondary residence.

§ 44-57-1. Tax credit for principal or secondary residence.
(a)
An eligible person, as defined in § 44-57-3, who shall pay all or part of the cost of an eligible renewable energy system, as defined in § 44-57-4, which is installed in a dwelling, as defined in § 44-57-2(13), shall be entitled to a tax credit against the tax liability imposed by chapters 11 and 30 of this title. The credit, which shall be nonrefundable, shall be computed in accordance with § 44-57-5.
(b)
The credit shall be claimed in the tax year in which the renewable energy system is placed into service. The credit may be claimed in the tax year the renewable energy system is purchased if the system is placed in service by April 1 of the following tax year.
(c)
Any credit not used in accordance with subsection (b) of this section shall not be carried over to any following year or years. The tax credit shall not reduce the tax in any tax year below the minimum tax where a minimum tax is provided by law.
(d)
In the event the eligible person is a partnership, joint venture, or corporation, the credit shall be divided in the same manner as income.
History of Section.
P.L. 2000, ch. 145, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-57 - Residential Renewable Energy System Tax Credit › Section 44-57-3. - Eligibility.

§ 44-57-3. Eligibility.
In order to be eligible to receive a renewable energy system tax credit, pursuant to the provisions of this chapter, a person shall:
(1)
Pay income taxes in Rhode Island; and
(2)
Own, rent, or be the contract buyer of the dwelling or dwellings to be served by the renewable energy system. The dwelling or dwellings must be in the main or secondary residence of the person who applies for the tax credit, or of a tenant; or
(3)
Own, or be the contract buyer of the renewable energy system and pay all or part of the cost of the renewable energy system; or
(4)
Be the contractor that owns the dwelling for speculative sale in which the renewable energy system is installed.
History of Section.
P.L. 2000, ch. 145, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-57 - Residential Renewable Energy System Tax Credit › Section 44-57-6. - Application for system certification.

§ 44-57-6. Application for system certification.
Applicants for the tax credit shall obtain a systems certification from the state energy office, except if the system is installed by a contractor holding a contractor certification issued by the state energy office. Applications for a system certification shall be made on a form provided by the state energy office. All applications shall contain a statement that the system and contractor or owner-builder will meet all federal, state, and local requirements all applications shall state the net cost and location of the renewable energy system.
History of Section.
P.L. 2000, ch. 145, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-57 - Residential Renewable Energy System Tax Credit › Section 44-57-9. - Review of applications.

§ 44-57-9. Review of applications.
(a)(1)
The state energy office shall review applications for compliance with the provisions of this chapter.
(2)
The state energy office will return all applications that are not complete. The state energy office shall identify the additional information needed.
(3)
The state energy office shall act on a completed application within sixty (60) days after it is received. The state energy office may require more details within thirty (30) days of receipt of an initial application. An additional sixty (60) day review period may be allowed at the director’s discretion. If so, the state energy office will explain to the applicant why more time is needed.
(4)
If the state energy office fails to meet these deadlines, the system shall be considered approved.
(5)
If the state energy office requests additional data, the review period will be extended until the required data is received.
(6)
During review, the state energy office may ask for proof that the system complies with the provisions of this chapter. The state energy office may also ask for changes to make the system and application comply with these same renewable energy system regulations.
(b)(1)
To get the information needed to review an application or to verify eligibility, the state energy office may, with the owner’s consent, inspect an installed renewable energy system.
(2)
The state energy office may deny a system certification or request the division of taxation to initiate proceedings for the forfeiture of a tax credit if an owner refuses to allow the state energy office to inspect a renewable energy system.
(c)(1)
The state energy office may require corrections to make the renewable energy system comply with this chapter to be made within thirty (30) days.
(2)
If these changes are not made within the time limit, the state energy office may reject the application. The state energy office may use the results of utility inspections in lieu of their own.
(d)
The state energy office will explain all rejected applications in writing. Approved requests for lesser costs than claimed by the applicant will also include written reasons.
(e)
If the state energy office rejects an application for system certification or contractor certification, an applicant may appeal the rejection. If the state energy office approves a system certification for lesser cost than claimed by the applicant, the applicant may also appeal the rejection of those costs. The appeal must be within sixty (60) days of the mailing of the rejection notice by the state energy office. Appeals shall be claimed pursuant to the provisions of the Administrative Procedures Act, chapter 35 of title 42.
History of Section.
P.L. 2000, ch. 145, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-57 - Residential Renewable Energy System Tax Credit › Section 44-57-10. - Rules and regulations.

§ 44-57-10. Rules and regulations.
(a)
Renewable energy systems shall comply with all state, federal, and local laws that apply.
(b)
The policy of the state energy office shall be:
(1)
To accept the findings of local, state, and federal agencies which license or permit renewable energy systems;
(2)
To avoid influencing any of those agencies to approve or deny a license or a permit;
(3)
To provide facts from tax credit files to those agencies when asked.
(c)
Each applicant:
(1)
Shall obtain each local and or state permit that applies to the renewable energy system project;
(2)
Shall agree to comply with the express terms and conditions of each permit;
(3)
Shall agree to comply with all state rules and laws that apply to the renewable energy system project.
(d)
System certifications and contractor certifications shall be based on the applicant’s promise that each needed local and state permit has been or will be obtained. Failure to obtain those approvals shall cause the state energy office approval to be revoked.
(e)
Renewable energy system contractors shall install all systems to comply with manufacturers’ published specifications.
(f)
The director is authorized to promulgate rules and regulations in further support of the provisions of this chapter.
History of Section.
P.L. 2000, ch. 145, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-57 - Residential Renewable Energy System Tax Credit › Section 44-57-12. - Administrative process for review and revocation of contractor certification.

§ 44-57-12. Administrative process for review and revocation of contractor certification.
(a)
The state energy office will rely on the contractors’ registration board for monitoring and enforcement of contractor certificates.
(b)
If the state energy office receives a complaint, it shall notify the contractors’ registration board who will then act upon this complaint as they would any other complaint they receive against a registered builder.
(c)
If the contractors’ registration board finds that the contractor is in violation of the provisions of this chapter, the contractors’ registration board shall take whatever action they deem necessary including, but not limited to, revoking the contractor’s registration card away from the contractor and/or any other action that the contractors’ registration board takes that is under its authority.
History of Section.
P.L. 2000, ch. 145, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-58 - Streamlined Sales Tax System › Section 44-58-1. - Short title.

§ 44-58-1. Short title.
This chapter may be cited as the “Streamlined Sales Tax System for the 21st Century Act.”
History of Section.
P.L. 2000, ch. 181, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-58 - Streamlined Sales Tax System › Section 44-58-2. - Legislative findings and intent — Legislative declaration.

§ 44-58-2. Legislative findings and intent — Legislative declaration.
The general assembly finds and declares as follows:
(1)
State and local tax systems should treat transactions in a competitively neutral manner.
(2)
A simplified sales and use tax system that treats all transactions in a competitively neutral manner will strengthen and preserve the sales and use tax as vital state and local revenue sources and preserve state fiscal sovereignty.
(3)
Remote sellers should not receive preferential tax treatment at the expense of local “main street” merchants, nor should those vendors be burdened with special, discriminatory, or multiple taxes.
(4)
The state should simplify sales and use taxes to reduce the administrative burden of collection.
(5)
While states have the sovereign right to set their own tax policies, states working together have the opportunity to develop a more simple, uniform, and fair system of state sales and use taxation without federal government mandates or interference.
History of Section.
P.L. 2000, ch. 181, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-58 - Streamlined Sales Tax System › Section 44-58-3. - “Tax administrator” defined.

§ 44-58-3. “Tax administrator” defined.
As used in this chapter, “tax administrator” means the tax administrator within the department of revenue as provided for in § 44-1-1.
History of Section.
P.L. 2000, ch. 181, § 1; P.L. 2006, ch. 246, art. 38, § 17; P.L. 2008, ch. 98, § 55; P.L. 2008, ch. 145, § 55.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-58 - Streamlined Sales Tax System › Section 44-58-4. - Legislative authorization to enter into multi-state discussions.

§ 44-58-4. Legislative authorization to enter into multi-state discussions.
(a)
The state tax administrator shall enter into discussions with states regarding development of a multi-state, voluntary, streamlined system for sales and use tax collection and administration. These discussions shall focus on a system that has the capability to determine whether the transaction is taxable or tax exempt, the appropriate tax rate to be applied to the transaction, and the total tax due on the transaction, and shall provide a method for collecting and remitting sales and use taxes to the state. The system may provide compensation for the costs of collecting and remitting sales and use taxes. Discussions between the tax administrator and other states may include, but are not limited to, the following:
(1)
The development of a “joint request for information” from the potential public and private parties governing the specifications for the system;
(2)
The mechanism for compensating parties for the development and operation of the system;
(3)
Establishment of minimum statutory simplification measures necessary for state participation in the system; and
(4)
Measures to preserve confidentiality of taxpayer information and privacy rights of consumers.
(b)
Following these discussions, the tax administrator may proceed to issue a joint request for information.
History of Section.
P.L. 2000, ch. 181, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-58 - Streamlined Sales Tax System › Section 44-58-5. - Limited test authorization — Optional provision for state electing to participate in early test of simplified system.

§ 44-58-5. Limited test authorization — Optional provision for state electing to participate in early test of simplified system.
(a)
The tax administrator shall be authorized to participate in a sales tax pilot project with other states and selected businesses to test means for simplifying sales and use tax administration and may enter into joint agreements for that purpose.
(b)
Agreements to participate in these tests shall establish provisions for the administration, imposition, and collection of sales and use taxes resulting in revenues paid that are the same as would be paid under and pursuant to the provisions of chapters 18 and 19 of this title.
(c)
Parties to the agreements shall be excused from complying with the provisions of chapters 18 and 19 of this title to the extent a different procedure is required by the agreements, except for confidentiality of taxpayer information as detailed in § 44-58-6.
(d)
Agreements authorized under this section shall terminate no later than December 31, 2001.
History of Section.
P.L. 2000, ch. 181, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-58 - Streamlined Sales Tax System › Section 44-58-6. - Confidentiality of taxpayer information.

§ 44-58-6. Confidentiality of taxpayer information.
Return information submitted to any party or parties acting for and on behalf of the state shall be treated as confidential taxpayer information. Disclosures of confidential taxpayer information necessary under the provisions of this chapter shall be pursuant to a written agreement entered into between the tax administrator and the party or parties. The party or parties shall be bound by the same requirements of confidentiality as the tax administrator under the provisions of chapters 18 and 19 of this title.
History of Section.
P.L. 2000, ch. 181, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-58 - Streamlined Sales Tax System › Section 44-58-7. - Legislative oversight.

§ 44-58-7. Legislative oversight.
There is created a joint legislative oversight committee. The committee shall consist of six (6) members to be selected as follows: three (3) members of the senate, at least one of whom shall be a member of a minority party, to be appointed by the president of the senate; and three (3) members of the house of representatives, at least one of whom shall be a member of a minority party, to be appointed by the speaker of the house. The tax administrator shall provide testimony and information as requested by the committee. The tax administrator shall provide quarterly reports to the governor, the speaker of the house, the president of the senate, and to the members of the joint legislative oversight committee on the progress of multi-state discussions.
History of Section.
P.L. 2000, ch. 181, § 1; P.L. 2001, ch. 180, § 140.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-58 - Streamlined Sales Tax System › Section 44-58-8. - Final report to the governor and the legislature.

§ 44-58-8. Final report to the governor and the legislature.
By March 1, 2001, the tax administrator shall report to the governor, the speaker of the house, the president of the senate, and the members of the joint legislative oversight committee on the status of multi-state discussions and, if a proposed system has been agreed upon by participating states, shall also recommend whether the state should participate in that system.
History of Section.
P.L. 2000, ch. 181, § 1; P.L. 2001, ch. 180, § 140.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-59 - Uniform Sales and Use Tax Administration Act › Section 44-59-1. - Short title.

§ 44-59-1. Short title.
This chapter shall be known as and referred to as the “Uniform Sales and Use Tax Administration Act.”
History of Section.
P.L. 2001, ch. 172, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-59 - Uniform Sales and Use Tax Administration Act › Section 44-59-2. - Legislative finding and intent.

§ 44-59-2. Legislative finding and intent.
The general assembly finds that this state should enter into an agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.
History of Section.
P.L. 2001, ch. 172, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-59 - Uniform Sales and Use Tax Administration Act › Section 44-59-3. - Definitions.

§ 44-59-3. Definitions.
As used in this chapter:
(1)
“Agreement” means the Streamlined Sales and Use Tax Agreement.
(2)
“Certified Automated System” means software certified jointly by the states that are signatories to the Agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state, and maintain a record of the transaction.
(3)
“Certified Service Provider” means an agent certified jointly by the states that are signatories to the Agreement to perform all of the seller’s sales tax functions.
(4)
“Person” means an individual, trust, estate, fiduciary, partnership, limited liability company, limited liability partnership, corporation, or any other legal entity.
(5)
“Sales Tax” means the tax levied pursuant to the provisions of chapters 18 and 19 of this title.
(6)
“Seller” means any person making sales, leases, or rentals of personal property or services.
(7)
“State” means any state of the United States and the District of Columbia.
(8)
“Use Tax” means the tax levied pursuant to the provisions of chapters 18 and 19 of this title.
History of Section.
P.L. 2001, ch. 172, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-59 - Uniform Sales and Use Tax Administration Act › Section 44-59-4. - Authority to enter agreement.

§ 44-59-4. Authority to enter agreement.
The tax administrator shall be authorized and directed to enter into the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the Agreement, the tax administrator is authorized to act jointly with other states that are members of the Agreement to establish standards for certification of a certified service provider and certified automated system and to establish performance standards for multi-state sellers. The tax administrator is further authorized to take other actions reasonably required to implement the provisions set forth in this chapter. Other actions authorized by this section include, but are not limited to, the adoption of rules and regulations and the joint procurement, with other member states, of goods and services in furtherance of the cooperative agreement. The tax administrator or the tax administrator’s designee, the chairperson of the house finance committee or the chairperson’s designee(s) and the chairperson of the senate finance committee or the chairperson’s designee(s) are authorized to represent this state before the other states that are signatories to the Agreement.
History of Section.
P.L. 2001, ch. 172, § 1; P.L. 2007, ch. 6, § 7.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-59 - Uniform Sales and Use Tax Administration Act › Section 44-59-5. - Relationship to state law.

§ 44-59-5. Relationship to state law.
No provision of the Agreement authorized by this chapter in whole or part shall invalidate or amend any provision of the law of this state. Adoption of the Agreement by this state shall not amend or modify any law of this state. Implementation of any condition of the Agreement in this state, whether adopted before, at, or after membership of this state in the Agreement, shall be implemented by legislation or rule and regulation, as is appropriate.
History of Section.
P.L. 2001, ch. 172, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-59 - Uniform Sales and Use Tax Administration Act › Section 44-59-7. - Cooperating sovereigns.

§ 44-59-7. Cooperating sovereigns.
The Agreement authorized by this chapter shall be an accord among individual cooperating sovereigns in furtherance of their governmental functions. The Agreement shall provide a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.
History of Section.
P.L. 2001, ch. 172, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-59 - Uniform Sales and Use Tax Administration Act › Section 44-59-8. - Limited binding and beneficial effect.

§ 44-59-8. Limited binding and beneficial effect.
(a)
The Agreement authorized by this chapter shall bind and inure only to the benefit of this state and the other member states. No person, other than a member state, shall be an intended beneficiary of the Agreement. Any benefit to a person other than a state shall be established by the law of this state and the other member states and not by the terms of the Agreement.
(b)
Consistent with subsection (a) of this section, no person shall have any cause of action or defense under the Agreement or by virtue of this state’s approval of the Agreement. No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency, or other instrumentality of this state, or any political subdivision of this state on the ground that the action or inaction is inconsistent with the Agreement.
(c)
No law of this state, or the application thereof, may be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the Agreement.
History of Section.
P.L. 2001, ch. 172, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-59 - Uniform Sales and Use Tax Administration Act › Section 44-59-9. - Seller and third party liability.

§ 44-59-9. Seller and third party liability.
(a)
A certified service provider shall be the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller’s agent, the certified service provider shall be liable for sales and use tax due each member state on all sales transactions it processes for the seller except as set out in this section. A seller that contracts with a certified service provider shall not be liable to the state for sales or use tax due on transactions processed by the certified service provider unless the seller misrepresented the type of items it sells or committed fraud. In the absence of probable cause to believe that the seller has committed fraud or made a material misrepresentation, the seller shall not be subject to audit on the transactions processed by the certified service provider. A seller shall be subject to audit for transactions not processed by the certified service provider. The member states acting jointly may perform a system check of the seller and review the seller’s procedures to determine if the certified service provider’s system is functioning properly and the extent to which the seller’s transactions are being processed by the certified service provider.
(b)
A person that provides a certified automated system shall be responsible for the proper functioning of that system and shall be liable to the state for underpayments of tax attributable to errors in the functioning of the certified automated system. A seller that uses a certified automated system shall remain responsible and shall be liable to the state for reporting and remitting tax.
(c)
A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement establishing a performance standard for that system shall be liable for the failure of the system to meet the performance standard.
History of Section.
P.L. 2001, ch. 172, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-59 - Uniform Sales and Use Tax Administration Act › Section 44-59-10. - Repealed.

§ 44-59-10. Repealed.
History of Section.
P.L. 2001, ch. 172, § 1; P.L. 2003, ch. 376, art. 7, § 7; P.L. 2004, ch. 595, art. 17, § 5; P.L. 2005, ch. 117, art. 16, § 3; P.L. 2006, ch. 246, art. 30, § 13; Repealed by P.L. 2007, ch. 6, § 8, effective March 14, 2007.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-61 - Relating to Depreciation of Assets and Net Operating Loss Deduction › Section 44-61-1. - Depreciation of assets.

§ 44-61-1. Depreciation of assets.
(a)
For purposes of depreciation of assets under chapters 11, 14 and 30 of this title, the bonus depreciation provided by the Job Creation and Worker Assistance Act of 2002, (P.L. 107-147) (see 26 U.S.C. § 168), the Jobs and Growth Tax Relief Reconciliation Act of 2003 or any subsequent federal enactment for federal tax purposes shall not be allowed for Rhode Island tax purposes. In the year that those assets are placed in service and in all subsequent years, depreciation for Rhode Island tax purposes shall be allowed on those assets as it would have been computed prior to the enactment of the Job Creation and Worker Assistance Act of 2002.
(b)
The gain resulting from any subsequent disposition of these assets shall be computed using a basis consistent with the Rhode Island depreciation allowed under subsection (a) of this section.
History of Section.
P.L. 2002, ch. 65, art. 16, § 3; P.L. 2003, ch. 376, art. 7, § 3; P.L. 2008, ch. 14, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-61 - Relating to Depreciation of Assets and Net Operating Loss Deduction › Section 44-61-1.1. - Expensing in lieu of depreciation of assets.

§ 44-61-1.1. Expensing in lieu of depreciation of assets.
(a)
For purposes of expensing of assets under chapters 11, 14, and 30 of this title, the expense deduction shall not exceed the sum provided for under the internal revenue code, 26 U.S.C. § 179. In the year that those assets are placed in service, expensing of assets for Rhode Island tax purposes shall be allowed in the same manner as is provided for under the internal revenue code 26 U.S.C. § 179. Any remaining tax basis of the asset purchased shall be depreciated as provided for under the internal revenue service code sections 26 U.S.C. §§ 167 and 168, excluding § 168(k).
(b)
The gain resulting from any subsequent disposition of these assets shall be computed using a basis consistent with the Rhode Island expenses and depreciation allowed under subsection (a) of this section.
(c)
There is hereby established a depreciation of assets transfer fund for the purpose of reserving sufficient funding for the expensing of assets in accordance with subsection (a). The general assembly may appropriate such amounts to the fund deemed necessary for said purpose.
History of Section.
P.L. 2003, ch. 376, art. 7, § 4; P.L. 2008, ch. 14, § 1; P.L. 2013, ch. 144, art. 9, § 1; P.L. 2014, ch. 528, § 67.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-61 - Relating to Depreciation of Assets and Net Operating Loss Deduction › Section 44-61-1.2. - Annual report.

§ 44-61-1.2. Annual report.
The department of revenue shall prepare and annually submit to the governor and general assembly by January 31st, a report concerning the decoupling from the federal depreciation changes in the Recovery Rebates and Economic Stimulus for the American People Act of 2008 and other federal acts outlined in this section.
History of Section.
P.L. 2008, ch. 14, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-62 - Tax Credits for Contributions to Scholarship Organizations › Section 44-62-1. - Tax credit for contributions to a scholarship organization — General.

§ 44-62-1. Tax credit for contributions to a scholarship organization — General.
In order to enhance the educational opportunities available to all students in this state, a business entity will be allowed a tax credit to be computed as provided in this chapter for voluntary cash contribution made by the business entity to a qualified scholarship.
History of Section.
P.L. 2006, ch. 246, art. 24, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-62 - Tax Credits for Contributions to Scholarship Organizations › Section 44-62-5. - Limitations.

§ 44-62-5. Limitations.
(a)
The credit shall not exceed one hundred thousand dollars ($100,000) annually per business entity.
(b)
The tax credit must be used in the tax year the contribution was made. Any amounts of unused tax credit may not be carried forward. The tax credit is not refundable, assignable or transferable. The tax credit may not reduce the tax below the state minimum tax.
(c)
The credit allowed under this chapter is only allowed against the tax of that corporation included in a consolidated return that qualifies for the credit and not against the tax of other corporations that may join in the filing of a consolidated tax return.
History of Section.
P.L. 2006, ch. 246, art. 24, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-62 - Tax Credits for Contributions to Scholarship Organizations › Section 44-62-6. - Definitions.

§ 44-62-6. Definitions.
The following words and phrases used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise:
(1)
“Business entity” means an entity authorized to do business in this state and subject to taxes imposed under chapters 44-11, 44-13, 44-14, 44-15 and 44-17 of the general laws. Business entities also include Subchapter S Corporations, Limited Liability Partnerships, and Limited Liability Corporations.
(2)
“Division of taxation” means the Rhode Island division of taxation.
History of Section.
P.L. 2006, ch. 246, art. 24, § 1; P.L. 2007, ch. 73, art. 7, § 1.