reglab/statecodes huggingface dataset:
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-39.3 - Exclusion for Qualifying Options › Section 44-39.3-2. - Residency.

§ 44-39.3-2. Residency.
A qualifying taxpayer is a resident of Rhode Island who has been employed at a location in Rhode Island for at least three (3) consecutive months as a full-time employee of a qualifying corporation in accordance with corporate policy, and the estate, heirs and successors of that individual.
History of Section.
P.L. 1997, ch. 312, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-39.3 - Exclusion for Qualifying Options › Section 44-39.3-3. - Qualifying corporation.

§ 44-39.3-3. Qualifying corporation.
(a)
A qualifying corporation is any corporation that:
(1)
Annually elects (in a manner that may be determined by the tax administrator) to be a qualifying corporation;
(2)
Has at least ten (10) full-time equivalent active employees in this state; and
(3)
Is engaged principally in one or more of the business activities described in industry numbers 7371, 7372 and 7373 in the Standard Industrial Classification, Office of the Statistical Standards, Executive Office of the President, United States Bureau of the Budget, as revised from time to time.
(b)
For purposes of this section, “full-time equivalent active employee” means any employee who works a minimum of thirty (30) hours per week in this state, or two (2) or more part-time employees whose combined weekly hours equal or exceed thirty (30) hours per week in this state.
(c)
The annual election by a corporation to be treated as a qualifying corporation for a fiscal year shall become effective for purposes of this section as of the first day of the fiscal year for which the election is filed and must be filed with the tax administrator on or before the due date prescribed by law (including any extensions) for the filing of the corporation’s tax return with the tax administrator for that fiscal year; provided, that in no event shall an election be effective for fiscal years commencing prior to January 1, 1997, and in no event shall the exclusion available under the provisions of this chapter to be available to options that were issued prior to January 1, 1997.
History of Section.
P.L. 1997, ch. 312, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-40 - Generation Skipping Transfer Tax › Section 44-40-2. - Definitions.

§ 44-40-2. Definitions.
Except where the context otherwise requires, the words and phrases defined in this section are used in this chapter in the sense given them in the following definitions:
(1)
“Administrator” means the director of the division of taxation.
(2)
“Deemed transferor” has the same meaning as defined in 26 U.S.C. § 2601 et seq.
(3)
“Federal generation-skipping transfer tax” means the tax imposed by 26 U.S.C. § 2601 et seq.
(4)
“Generation-skipping transfer” means every transfer subject to the tax imposed under 26 U.S.C. § 2601 et seq. where the original transferor is a resident of the state of Rhode Island at the date of the original transfer, and the deemed transferor is a resident of Rhode Island at the time of his or her death, and the property transferred is real or personal property in Rhode Island.
(5)
“Original transferor” means any grantor, donor, trustor, or testator who by gift, trust, or will makes a transfer of real or personal property that results in a federal generation- skipping transfer tax under applicable provisions of the Internal Revenue Code of the United States, 26 U.S.C. § 1 et seq.
History of Section.
P.L. 1981, ch. 264, § 1; P.L. 1991, ch. 44, art. 34, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-40 - Generation Skipping Transfer Tax › Section 44-40-3. - Tax imposed — Amount — Property in another state.

§ 44-40-3. Tax imposed — Amount — Property in another state.
(a)
A tax is imposed upon every generation-skipping transfer in an amount equal to the amount allowable as a credit for state legacy taxes under 26 U.S.C. § 2604.
(b)
If any of the property transferred is real property in another state or personal property having taxable situs in another state which requires the payment of a tax for which credit is received against the federal generation-skipping transfer tax, any tax due pursuant to subsection (a) of this section shall be reduced by an amount which bears the same ratio to the total state tax credit allowable for federal generation-skipping transfer tax purposes as the value of the property taxable in the other state bears to the value of the gross generation-skipping transfer for federal generation-skipping transfer tax purposes.
History of Section.
P.L. 1981, ch. 264, § 1; P.L. 1991, ch. 44, art. 34, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-40 - Generation Skipping Transfer Tax › Section 44-40-4. - Time for filing — Filing copy of federal return.

§ 44-40-4. Time for filing — Filing copy of federal return.
Every person required to file a return reporting a generation skipping transfer under applicable federal statute and regulations shall file a return with the administrator on or before the last day prescribed for filing the federal return. There shall be attached to the return filed with the administrator a duplicate copy of the federal return.
History of Section.
P.L. 1981, ch. 264, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-40 - Generation Skipping Transfer Tax › Section 44-40-5. - Contents of return.

§ 44-40-5. Contents of return.
The return shall contain such information and be in such form as the administrator may prescribe and shall state the amount of tax due under the provisions of this chapter. The return shall contain, or be verified by, a written declaration that it is made under penalties of perjury.
History of Section.
P.L. 1981, ch. 264, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-40 - Generation Skipping Transfer Tax › Section 44-40-6. - Amended return — Filing — Increase or decrease.

§ 44-40-6. Amended return — Filing — Increase or decrease.
If, after the filing of a duplicate return, the federal authorities shall increase or decrease the amount of the federal generation-skipping transfer tax, an amended return shall be filed with the administrator showing all changes made in the original return and the amount of increase or decrease in the federal generation-skipping transfer tax.
History of Section.
P.L. 1981, ch. 264, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-40 - Generation Skipping Transfer Tax › Section 44-40-7. - Cases not involving false or fraudulent return — Determination — Limitation — Filing.

§ 44-40-7. Cases not involving false or fraudulent return — Determination — Limitation — Filing.
In a case not involving a false or fraudulent return or failure to file a return, if the administrator determines at any time after the tax is due, but not later than four (4) years after the return is filed, that the tax disclosed in any return required to be filed by this chapter is less than the tax disclosed by the administrator’s examination, a deficiency shall be determined; provided, that in a case where the federal generation-skipping transfer tax has been increased upon audit of the federal return, the determination may be made at any time within one year after the federal generation-skipping transfer tax has become final. For purposes of this section, a return filed before the last day prescribed by law for filing the return shall be considered as filed on the last day.
History of Section.
P.L. 1981, ch. 264, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-40 - Generation Skipping Transfer Tax › Section 44-40-8. - False or fraudulent return — Determination by administrator at any time.

§ 44-40-8. False or fraudulent return — Determination by administrator at any time.
In the case of a false or fraudulent return or failure to file a return, the administrator may determine the tax at any time.
History of Section.
P.L. 1981, ch. 264, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-40 - Generation Skipping Transfer Tax › Section 44-40-9. - Setting aside or correcting an erroneous determination.

§ 44-40-9. Setting aside or correcting an erroneous determination.
In any case in which a deficiency has been determined in an erroneous amount, the administrator may, within three (3) years after the erroneous determination was made, set aside the determination or issue an amended determination in the correct amount.
History of Section.
P.L. 1981, ch. 264, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-40 - Generation Skipping Transfer Tax › Section 44-40-10. - Notice of deficiency and penalty — Copies.

§ 44-40-10. Notice of deficiency and penalty — Copies.
The administrator shall give notice of the deficiency determined, together with any penalty for failure to file a return or to show any transfer in the return filed, by personal service or by certified mail to the person filing the return at the address stated in the return, or, if no return is filed, to the person liable for the tax. Copies of the notice of deficiency may in the same manner be given to other persons that the administrator deems advisable.
History of Section.
P.L. 1981, ch. 264, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-40 - Generation Skipping Transfer Tax › Section 44-40-11. - Claim of erroneous deficiency — Action — Time for bringing.

§ 44-40-11. Claim of erroneous deficiency — Action — Time for bringing.
The person liable for the tax imposed by this chapter may, within three (3) months after receipt of notice of deficiency, apply to the sixth division of the district court, by a complaint against the administrator pursuant to chapter 8 of title 8, for the abatement of the tax or any part of the tax or a deficiency or any part of a deficiency. If the court adjudges that the tax or any part of the tax, or any deficiency or any part of a deficiency, is unfair or excessive or was illegally assessed, it shall order an abatement of the tax or that portion of an abatement, or deficiency or any part of a deficiency, that is unfair or excessive or was illegally assessed, and that order shall be subject to appeal. A party aggrieved by a final order of the court may seek review of the order in the supreme court by writ of certiorari in accordance with the procedures contained in § 8-8-32.
History of Section.
P.L. 1981, ch. 264, § 1; P.L. 1984, ch. 183, § 13.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-40 - Generation Skipping Transfer Tax › Section 44-40-12. - Person liable.

§ 44-40-12. Person liable.
The person liable for payment of the federal generation-skipping transfer tax shall be liable for the tax imposed by this chapter.
History of Section.
P.L. 1981, ch. 264, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-40 - Generation Skipping Transfer Tax › Section 44-40-13. - Time of payment.

§ 44-40-13. Time of payment.
The tax imposed by this chapter is due upon a taxable distribution or a taxable termination as determined under applicable provisions of the federal generation skipping transfer tax.
History of Section.
P.L. 1981, ch. 264, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-40 - Generation Skipping Transfer Tax › Section 44-40-14. - Delinquency — Interest on delinquency — Applicability of payments.

§ 44-40-14. Delinquency — Interest on delinquency — Applicability of payments.
The tax becomes delinquent from and after the last day allowed for filing a return for the generation skipping transfer. If the tax is not paid before it becomes delinquent, it bears interest after this and until it is paid at the rate of twelve percent (12%) per annum. Every payment on the tax imposed by this part is applied, first, to any interest due on the tax, and then, if there is any balance, to the tax itself.
History of Section.
P.L. 1981, ch. 264, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-40 - Generation Skipping Transfer Tax › Section 44-40-16. - Collection.

§ 44-40-16. Collection.
The administrator shall be responsible for the collection of the tax imposed by this chapter and may exercise all the powers granted to him or her in chapter 23 of this title for the collection of taxes.
History of Section.
P.L. 1981, ch. 264, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-41 - Gross Earnings Tax of Petroleum Companies [Repealed.] › Section 44-41-1 - — 44-41-12. Repealed.

§ 44-41-1 — 44-41-12. Repealed.
History of Section.
P.L. 1982, ch. 9, art. 6, § 1; P.L. 1982, ch. 344, art. 11, § 1; P.L. 1983, ch. 2, art. 10, § 1; P.L. 1984, ch. 183, § 14; Repealed by P.L. 1984, ch. 183, § 15, effective May 18, 1984, and P.L. 1985, ch. 181, art. 25, § 1, effective January 1, 1986.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-42 - Education Assistance and Development Tax Credit › Section 44-42-2. - Tax credit.

§ 44-42-2. Tax credit.
A taxpayer shall be allowed a credit against the tax imposed by chapters 11, 13 (except § 44-13-13), 14 and 17 of this title. The amount of the credit shall be eight percent (8%) of:
(1)
The amount in excess of ten thousand dollars ($10,000) in any taxable year contributed to an institution of higher education for the establishment or maintenance of a faculty chair, department, or program for scientific research or education;
(2)
The amount in excess of ten thousand dollars ($10,000) in any taxable year contributed to an institution of higher education for a work fellowship program that is providing training connected with scientific research or education and is established by an institution of higher education for the students of an institution; and
(3)
The cost or other basis for federal income tax purposes, determined immediately prior to the contributions, in excess of ten thousand dollars ($10,000) in any taxable year of tangible personal property contributed to an institution of higher education for use in an educational, training, or research program for scientific research or education conducted by an institution in this state, excluding sale discounts and sale-gift or similar arrangements pertaining to the purchase of equipment.
History of Section.
P.L. 1985, ch. 244, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-42 - Education Assistance and Development Tax Credit › Section 44-42-3. - Definitions.

§ 44-42-3. Definitions.
Within the meaning of this chapter:
(1)
“Institution of higher education” means an educational organization which is described in 26 U.S.C. § 170(b)(1)(A)(ii) and is an institution of higher education (as defined in 26 U.S.C. § 3304(f)) in Rhode Island and any organization described in 26 U.S.C. § 501(c)(3) which is organized and operated for the exclusive benefit of the institution; and
(2)
“Scientific research or education” means research or education in engineering or engineering technologies, the physical and biological sciences, computer science and technologies, mathematics, and electronic and automated medical and industrial equipment and instrument operations.
History of Section.
P.L. 1985, ch. 244, § 1; P.L. 1986, ch. 287, art. 13, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-42 - Education Assistance and Development Tax Credit › Section 44-42-4. - Certification.

§ 44-42-4. Certification.
A taxpayer shall not be allowed a credit under § 44-42-2 with respect to the contribution of tangible personal property to an institution of higher education unless the taxpayer receives from the institution a written statement representing that the property will be used by the institution in this state in a manner that satisfies the requirements prescribed in this chapter.
History of Section.
P.L. 1985, ch. 244, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-42 - Education Assistance and Development Tax Credit › Section 44-42-5. - Limitation on credit.

§ 44-42-5. Limitation on credit.
The credit allowed under this chapter for any taxable year shall not reduce the tax due for that year to less than one hundred dollars ($100). If the amount of credit allowable under this chapter for any taxable year reduces the tax to one hundred dollars ($100), any amount of credit not deductible in that taxable year may be carried over to the following year or years (not to exceed five (5) years) and may be deducted from the taxpayer’s tax for that year or years.
History of Section.
P.L. 1985, ch. 244, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-43 - Tax Incentives for Capital Investment in Small Businesses › Section 44-43-2. - Deduction or modification.

§ 44-43-2. Deduction or modification.
(a)
In the year in which a taxpayer first makes a qualifying investment in a certified venture capital partnership or the year in which an entrepreneur first makes an investment in a qualifying entity, the taxpayer or the entrepreneur shall be allowed:
(1)
A deduction for purposes of computing net income or net worth in accordance with chapter 11 of this title; or
(2)
A deduction from gross earnings for purposes of computing the public service corporation tax in accordance with chapter 13 of this title; or
(3)
A deduction for the purposes of computing net income in accordance with chapter 14 of this title; or
(4)
A deduction for the purposes of computing gross premiums in accordance with chapter 17 of this title; or
(5)
A modification reducing federal adjusted gross income in accordance with chapter 30 of this title.
(b)
The deduction or modification shall be in an amount equal to the taxpayer’s qualifying investment in a certified venture capital partnership or an entrepreneur’s investment in a qualifying business entity and shall be measured at the year end of the certified venture capital partnership, the year end of the qualifying business entity, or the year end of the investing taxpayer, whichever comes first.
History of Section.
P.L. 1987, ch. 559, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-43 - Tax Incentives for Capital Investment in Small Businesses › Section 44-43-3. - Wage credit.

§ 44-43-3. Wage credit.
(a)
There shall be allocated among the entrepreneurs of a qualifying business entity (based on the ratio of each entrepreneur’s interest in the entity to the total interest held by all entrepreneurs) with respect to each entity on an annual basis commencing with the calendar year in which the entity first qualified as a qualifying business entity a credit against the tax imposed by chapter 30 of this title. The credit shall be equal to three percent (3%) of the wages (as defined in 26 U.S.C. § 3121(a)) in excess of fifty thousand dollars ($50,000) paid during each calendar year to employees of the entity; provided, that there shall be excluded from the amount on which the credit is based any wages:
(1)
Paid to any owner of the entity;
(2)
Paid more than five (5) years after the entity commenced business or five (5) years after the purchase of the business entity by new owners, whichever occurs later; or
(3)
Paid to employees who are not principally employed in Rhode Island and whose wages are not subject to withholding pursuant to chapter 30 of this title.
(b)
The credit authorized by this section shall cease in the taxable year next following after the taxable year in which the average annual gross revenue of the business entity equals or exceeds one million five hundred thousand dollars ($1,500,000).
History of Section.
P.L. 1987, ch. 559, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-43 - Tax Incentives for Capital Investment in Small Businesses › Section 44-43-4. - Restrictions.

§ 44-43-4. Restrictions.
(a)
The deduction or modification provided in § 44-43-2 and the credit provided in § 44-43-3, shall not reduce the taxes prescribed in chapters 11, 13 and 14 of this title to less than one hundred dollars ($100). Amounts of credits, modifications, or deductions shall not reduce the taxes set forth in chapters 17 and 30 of this title to less than zero (0).
(b)
The credit provided in § 44-43-3 is not refundable.
(c)
Amounts of credits, modifications, or deductions which may not be used due to the application of subsection (a) of this section may not be carried over to the following year.
(d)
In the event that the taxpayer entitled to a deduction in accordance with § 44-43-2 is a partnership, joint venture, or small business corporation, the deduction shall be divided in the same manner as income.
(e)
The deduction authorized by § 44-43-2(a)(1) shall only be allowed in the computation of net income or net worth of that corporation included in a consolidated return that qualifies for the deduction and may not be used in the computation of net income or net worth of other corporations that may join in the filing of a consolidated tax return.
(f)
The credit prescribed in § 44-43-3 may not be applied against the tax for which the entrepreneur is liable until all other credits available to the entrepreneur have been applied.
History of Section.
P.L. 1987, ch. 559, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-43 - Tax Incentives for Capital Investment in Small Businesses › Section 44-43-5. - Exemption.

§ 44-43-5. Exemption.
To the extent that a long-term capital gain was included in the calculations of taxes imposed by chapters 11, 13, 14 or 30 of this title, that long-term capital gain shall be excluded. The long-term capital gain is the long-term capital gain as defined in 26 U.S.C. § 1222(3) which is:
(1)
Recognized by a partner in a certified venture capital partnership from the sale or exchange of an interest in the partnership; or
(2)
A partner’s distributive share (in a certified venture capital partnership) of any long-term capital gain recognized by the partnership from the sale or exchange of an interest in any entity which at the time the interest was acquired was a qualifying business entity; or
(3)
The long-term capital gain recognized by an entrepreneur from the sale or exchange of an interest in an entity, which at the time the interest was acquired was a qualifying business entity.
History of Section.
P.L. 1987, ch. 559, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-43 - Tax Incentives for Capital Investment in Small Businesses › Section 44-43-6. - Recapture.

§ 44-43-6. Recapture.
(a)
A taxpayer or entrepreneur which has been allowed a deduction or modification in accordance with § 44-43-2 is required to recapture all the deductions or modifications taken in any taxable year:
(1)
In which the taxpayer or entrepreneur sells or exchanges or there is a reduction in his or her interest in a qualifying business entity; or
(2)
In which there is a reduction in the taxpayer’s interest in a qualifying investment in a certified venture capital partnership.
(b)
Any recapture shall be limited to the proceeds resulting from the reduction in subsection(a) of this section. There shall be no recapture as the result of or following the death of any entrepreneur or taxpayer. There shall be no recapture with respect to any investment held by an entrepreneur or taxpayer for at least five (5) years.
History of Section.
P.L. 1987, ch. 559, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-43 - Tax Incentives for Capital Investment in Small Businesses › Section 44-43-7. - Rules and regulations.

§ 44-43-7. Rules and regulations.
The tax administrator is authorized and empowered to make rules and regulations that he or she may deem necessary for the proper administration and enforcement of this chapter, excepting those matters committed by § 44-43-1(2) and (6) to the supervision of the Rhode Island economic development corporation.
History of Section.
P.L. 1987, ch. 559, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-43.1 - Small Business Tax Credit [Repealed.] › Section 44-43.1-1. - Repealed.

§ 44-43.1-1. Repealed.
History of Section.
P.L. 1994, ch. 108, § 1; P.L. 1998, ch. 110, § 1; Repealed by P.L. 2004, ch. 595, art. 17, § 3, effective July 30, 2004, and applicable to tax years ending on or after January 1, 2004.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-44 - Taxation of Beverage Containers, Hard-To-Dispose Material and Litter Control Participation Permittee › Section 44-44-1. - Purpose.

§ 44-44-1. Purpose.
This chapter is enacted to provide funding for the litter reduction and recycling program, created pursuant to chapter 15.1 of title 37, and the hard-to-dispose material — control and recycling program, created pursuant to chapter 15.1 of title 37.
History of Section.
P.L. 1984, ch. 251, § 4; P.L. 1989, ch. 514, § 3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-44 - Taxation of Beverage Containers, Hard-To-Dispose Material and Litter Control Participation Permittee › Section 44-44-3. - Imposition of tax on beverage containers.

§ 44-44-3. Imposition of tax on beverage containers.
There shall be levied and imposed a tax of eight cents ($0.08) on each case of beverage containers sold by a beverage wholesaler to a beverage retailer or consumer within this state. The tax shall be collected by the beverage wholesaler. The tax provided for in this section shall not be levied, imposed, or collected on reusable and refillable beverage containers.
History of Section.
P.L. 1984, ch. 251, § 4; P.L. 1988, ch. 241, § 2; P.L. 1998, ch. 86, § 1; P.L. 1998, ch. 377, § 1; P.L. 2019, ch. 88, art. 5, § 15.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-44 - Taxation of Beverage Containers, Hard-To-Dispose Material and Litter Control Participation Permittee › Section 44-44-3.1. - Permit required. [Repealed effective January 1, 2024.]

§ 44-44-3.1. Permit required. [Repealed effective January 1, 2024.]
Commencing August 1, 1988, every person engaging in, or desiring to engage in activities described in § 44-44-2(20), shall annually file an application with the tax administrator for a litter control participation permit, hereinafter called a “permit”, for each place of business in Rhode Island. In those cases where the only qualifying activity is the operation of vending machines, the person shall either obtain a Class A permit for each vending machine or obtain a permit based on total gross receipts. All applications shall be in a form, including information and bearing signatures that the tax administrator may require. At the time of making an application, the applicant shall pay the tax administrator a permit fee based as follows:
(1)
For the applicant whose gross receipts for the prior calendar year measured less than fifty thousand dollars ($50,000), a fee of twenty-five dollars ($25.00);
(2)
For the applicant whose gross receipts for the prior calendar year measured at least fifty thousand dollars ($50,000), but less than one hundred thousand dollars ($100,000), a fee of thirty-five dollars ($35.00);
(3)
For the applicant whose gross receipts for the calendar year measured at least one hundred thousand dollars ($100,000), but less than four hundred thousand dollars ($400,000), a fee of seventy-five dollars ($75.00);
(4)
For the applicant whose gross receipts for the prior calendar year measured at least four hundred thousand dollars ($400,000), but less than one million dollars ($1,000,000), a fee of one hundred dollars ($100); and
(5)
For the applicant whose gross receipts for the prior calendar year measured one million dollars ($1,000,000) or more, a fee of one hundred twenty-five dollars ($125) for each one million dollars ($1,000,000) or fraction of this amount. The fee in this subdivision shall not exceed the sum of one thousand dollars ($1,000) for each permit at each place of business in Rhode Island when the “qualifying activities” referred to in this section and defined in § 44-44-2(20) and the sale of food products do not exceed ten percent (10%) of the gross receipts for each permit.
History of Section.
P.L. 1988, ch. 241, § 4; P.L. 1989, ch. 264, § 1; P.L. 1990, ch. 389, § 1.
§ 44-44-3.1. Permit required. [Repealed effective January 1, 2024.]
History of Section.
P.L. 1988, ch. 241, § 4; P.L. 1989, ch. 264, § 1; P.L. 1990, ch. 389, § 1; repealed by P.L. 2023, ch. 79, art. 4, § 7, effective January 1, 2024.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-44 - Taxation of Beverage Containers, Hard-To-Dispose Material and Litter Control Participation Permittee › Section 44-44-3.2. - Penalty for operation without a permit — Injunctive relief. [Repealed effective January 1, 2024.]

§ 44-44-3.2. Penalty for operation without a permit — Injunctive relief. [Repealed effective January 1, 2024.]
(a)
Any person who engages (or the officer of a corporation engaged) in activities described in § 44-44-2(20) without the permit required by this chapter shall be guilty of a misdemeanor and shall, for each offense, be fined not more than one thousand dollars ($1,000), or be imprisoned for not more than one year, or punished by both a fine and imprisonment. Each day in which a person is so engaged shall constitute a separate offense.
(b)
The superior court of this state shall have jurisdiction of restraining any person from engaging in activities described in § 44-44-2(20) without the proper permit as prescribed in this chapter. The tax administrator may institute proceedings to prevent and restrain violations of this chapter.
History of Section.
P.L. 1988, ch. 241, § 4.
§ 44-44-3.2. Penalty for operation without a permit — Injunctive relief. [Repealed effective January 1, 2024.]
History of Section.
P.L. 1988, ch. 241, § 4; repealed by P.L. 2023, ch. 79, art. 4, § 7, effective January 1, 2024.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-44 - Taxation of Beverage Containers, Hard-To-Dispose Material and Litter Control Participation Permittee › Section 44-44-3.3. - Partial periods. [Repealed effective January 1, 2024.]

§ 44-44-3.3. Partial periods. [Repealed effective January 1, 2024.]
(a)(1)
Each applicant which did not do business at a particular location during the prior calendar year for the purposes of determining the proper fee in accordance with § 44-44-3.1 may, for application purposes, only apply for a Class A permit for that location.
(2)
For purposes of this section, the term “applicant” shall not include any person who purchases an ongoing business and continues to operate the same type of business from the same location without interruption of thirty (30) days or more immediately following the purchase of the business.
(b)
Any permittee ceasing business at a location before the annual expiration date of permit shall return the permit to the tax administrator for cancellation.
(c)
The fees set forth in § 44-44-3.1 are neither proratable nor refundable for partial periods of operation at a specific location.
(d)
A person who purchases an ongoing business and continues to operate the business in the same location in a calendar year for which the prior permit holder has paid the applicable fee may obtain a permit for the remainder of that calendar year upon payment of a twenty-five dollar ($25.00) fee.
History of Section.
P.L. 1988, ch. 241, § 4; P.L. 1990, ch. 317, § 1.
§ 44-44-3.3. Partial periods. [Repealed effective January 1, 2024.]
History of Section.
P.L. 1988, ch. 241, § 4; P.L. 1990, ch. 317, § 1; repealed by P.L. 2023, ch. 79, art. 4, § 7, effective January 1, 2024.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-44 - Taxation of Beverage Containers, Hard-To-Dispose Material and Litter Control Participation Permittee › Section 44-44-3.4. - Issuance of permit — Assignment prohibited — Display. [Repealed effective January 1, 2024.]

§ 44-44-3.4. Issuance of permit — Assignment prohibited — Display. [Repealed effective January 1, 2024.]
Upon receipt of the required application and permit fee, the tax administrator shall issue to the applicant a separate permit for each location in Rhode Island. A permit is not assignable and is valid only for the person in whose name it was issued and only for the business location shown in the permit. It shall at all times be conspicuously displayed at the location for which it was issued.
History of Section.
P.L. 1988, ch. 241, § 4.
§ 44-44-3.4. Issuance of permit — Assignment prohibited — Display. [Repealed effective January 1, 2024.]
History of Section.
P.L. 1988, ch. 241, § 4; repealed by P.L. 2023, ch. 79, art. 4, § 7, effective January 1, 2024.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-44 - Taxation of Beverage Containers, Hard-To-Dispose Material and Litter Control Participation Permittee › Section 44-44-3.5. - Application due date — Weekends and holidays — Mailing. [Repealed effective January 1, 2024.]

§ 44-44-3.5. Application due date — Weekends and holidays — Mailing. [Repealed effective January 1, 2024.]
(a)
Each applicant shall apply for a permit prior to engaging in the activities described in § 44-44-2(20) for each location in Rhode Island and, after this, shall annually reapply on or before August 1 of each year.
(b)
When the application due date, or any other due date for activity by an applicant or permittee, falls on a Saturday, Sunday, or Rhode Island legal holiday, the application or activity will be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday, or Rhode Island legal holiday.
(c)
When any application, payment or other document required to be filed on or before a prescribed date set forth in this chapter is delivered after the required date by United States Post Office to the tax administrator, office, officer, or person with which or with whom the document is required to be filed, the date on which the document is dated by the post office shall be deemed to be the date of delivery. This subsection shall apply only if the document was, within the prescribed time, deposited in the mail with United States postage prepaid and properly addressed.
History of Section.
P.L. 1988, ch. 241, § 4.
§ 44-44-3.5. Application due date — Weekends and holidays — Mailing. [Repealed effective January 1, 2024.]
History of Section.
P.L. 1988, ch. 241, § 4; repealed by P.L. 2023, ch. 79, art. 4, § 7, effective January 1, 2024.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-44 - Taxation of Beverage Containers, Hard-To-Dispose Material and Litter Control Participation Permittee › Section 44-44-3.6. - Exemption.

§ 44-44-3.6. Exemption.
There shall be exempted from the taxes and fees imposed by this chapter any measure upon which this state is prohibited from taxing under the Constitution of the United States.
History of Section.
P.L. 1988, ch. 241, § 4.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-44 - Taxation of Beverage Containers, Hard-To-Dispose Material and Litter Control Participation Permittee › Section 44-44-3.7. - Imposition of tax on hard-to-dispose material.

§ 44-44-3.7. Imposition of tax on hard-to-dispose material.
(a)
There shall be levied and imposed a tax of ten cents ($0.10) per quart (32 oz.) or ten and 6/10 cents ($0.106) per liter on lubricating oils, twenty cents ($0.20) per gallon or five and 28/100th cents ($0.0528) per liter on antifreeze, one half cent ($0.005) per gallon or one hundred thirty two thousandths ($0.00132) per liter on organic solvents, and one dollar ($1.00) per tire as defined above. The tax shall be separately stated and collected upon the sale by the hard-to-dispose material wholesalers to a hard-to-dispose material retailer. In the case of new motor vehicles, a fee of six dollars ($6.00) per vehicle shall be levied and paid to the division of motor vehicles in conjunction with titling of the vehicle. Every hard-to-dispose material retailer selling, using, or otherwise consuming in this state any hard-to-dispose material is liable for the tax imposed by this section. Its liability is not extinguished until the tax has been paid to the state, except that a receipt from a hard-to-dispose material wholesaler engaging in business in this state or from a hard-to-dispose material wholesaler who is authorized by the tax administrator to collect the tax under rules and regulations that he or she may prescribe given to the hard-to-dispose material retailer is sufficient to relieve the hard-to-dispose material retailer from further liability for the tax to which the receipt refers.
(b)
In the event that a person purchases hard-to-dispose material for its own use or consumption and not for resale from a hard-to-dispose material wholesaler or retailer not engaged in business in this state or not authorized by the tax administrator to collect the tax, that person shall be liable for the tax imposed by this section.
History of Section.
P.L. 1989, ch. 514, § 4; P.L. 1990, ch. 317, § 1; P.L. 2019, ch. 88, art. 5, § 15.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-44 - Taxation of Beverage Containers, Hard-To-Dispose Material and Litter Control Participation Permittee › Section 44-44-3.8. - Hard-to-dispose material control and recycling oversight commission.

§ 44-44-3.8. Hard-to-dispose material control and recycling oversight commission.
(a)
Prior to disbursement of any funds from the hard-to-dispose materials account the rules and regulations of the department concerning the implementation of chapter 15.1 of title 37 must be promulgated in final form. For the purposes of this section only, a rule and/or regulation is in final form when filed in accordance with § 42-35-4. Nothing contained in this chapter shall prevent a party from seeking appropriate judicial review in accordance with the Administrative Procedures Act, chapter 35 of title 42.
(b) Hard-to-dispose material control and recycling oversight commission.
(1)
The hard-to-dispose material and recycling oversight commission is created consisting of the following nine (9) members: three (3) members of the house of representatives, one of whom shall be from the minority party, to be appointed by the speaker of the house; two (2) members of the senate, one of whom shall be from the minority party, to be appointed by the president of the senate; one public member to be appointed by the speaker of the house; one public member to be appointed by the president of the senate; one member from an environmental group to be appointed by the president of the senate; one member who is an industry representative to be appointed by the speaker of the house.
(2)
With the exception of the house and senate members, the members of the commission shall serve two (2) year terms, the first term commencing June 1, 1990, and ending June 1, 1992; or until the time their successors are appointed. The house and senate members shall serve at the pleasure of the appointing authority.
(3)
The commission shall organize itself at a meeting called by the speaker of the house in June of each even-numbered year, commencing in 1990.
(4)
Members of the commission shall receive no compensation.
(5)
The commission shall elect a chair from its legislator members, and elect other officers as it deems appropriate.
(6)
The commission shall meet at least once per quarter to review tax revenues collected and expenditures of the program, to evaluate effectiveness of the program, and to make recommendations to the governor and legislature regarding the appropriateness of the taxation rates and the timetables required by § 37-15.1-9(7).
(7)
The commission shall have the cooperation of the auditor, general, tax administrator, and the department wherever necessary.
(8)
The commission shall submit a report to the general assembly on February 1, 1991, and each February 1 thereafter.
History of Section.
P.L. 1990, ch. 514, §§ 5, 6; P.L. 2001, ch. 180, § 139.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-44 - Taxation of Beverage Containers, Hard-To-Dispose Material and Litter Control Participation Permittee › Section 44-44-4. - Filing of returns and extensions of time for filing returns.

§ 44-44-4. Filing of returns and extensions of time for filing returns.
On or before the twenty-fifth day of the month next succeeding the month in which any taxes imposed by this chapter are collected, the beverage wholesaler and/or hard-to-dispose material wholesaler or hard-to-dispose material retailers or person liable for tax pursuant to § 44-44-3.7, shall pay the taxes to the tax administrator and at the same time shall file a return in a form that the tax administrator may by regulation prescribe. The tax administrator may grant reasonable extensions of time for filing returns under rules and regulations that he or she prescribes. If any taxes are not paid to the tax administrator when due, or if any return is not filed when due, there shall be added to the taxes and made a part of the taxes interest at the rate set forth in § 44-1-7 from the date when the taxes became due until the date of payment.
History of Section.
P.L. 1984, ch. 251, § 4; P.L. 1988, ch. 241, § 2; P.L. 1989, ch. 514, § 3; P.L. 1990, ch. 317, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-44 - Taxation of Beverage Containers, Hard-To-Dispose Material and Litter Control Participation Permittee › Section 44-44-4.1. - Penalties on delinquent payments.

§ 44-44-4.1. Penalties on delinquent payments.
Any hard-to-dispose material wholesaler or hard-to-dispose material retailer or person who fails to pay any tax to the state or any amount of tax required to be collected and/or paid to the state, except amounts of determinations made by the tax administrator under § 44-44-17, within the required time shall pay a penalty of ten percent (10%) of the tax or amount of the tax.
History of Section.
P.L. 1989, ch. 514, § 4; P.L. 1990, ch. 317, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-44 - Taxation of Beverage Containers, Hard-To-Dispose Material and Litter Control Participation Permittee › Section 44-44-5, 44-44-6. - Repealed.

§ 44-44-5, 44-44-6. Repealed.
History of Section.
P.L. 1984, ch. 251, § 4; Repealed by P.L. 1988, ch. 241, § 3, effective January 1, 1989.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-44 - Taxation of Beverage Containers, Hard-To-Dispose Material and Litter Control Participation Permittee › Section 44-44-7. - Collection powers.

§ 44-44-7. Collection powers.
The tax administrator shall have for the collection of the taxes, including interest, imposed by this chapter the powers prescribed for collection of taxes in chapters 1 and 7 — 9 of this title.
History of Section.
P.L. 1984, ch. 251, § 4.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-44 - Taxation of Beverage Containers, Hard-To-Dispose Material and Litter Control Participation Permittee › Section 44-44-8. - Records required — Inspection of records.

§ 44-44-8. Records required — Inspection of records.
Every beverage wholesaler shall keep books, including records, receipts, and other pertinent papers, in a form the tax administrator may require. The records shall be open at all times to the inspection of the tax administrator and his or her agents and, upon summons issued by the tax administrator, shall be produced at the time and place that he or she may designate for inspection by the tax administrator or his or her agents.
History of Section.
P.L. 1984, ch. 251, § 4.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-44 - Taxation of Beverage Containers, Hard-To-Dispose Material and Litter Control Participation Permittee › Section 44-44-9. - Repealed.

§ 44-44-9. Repealed.
History of Section.
P.L. 1984, ch. 251, § 4; Repealed by P.L. 1988, ch. 241, § 3, effective January 1, 1989.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-44 - Taxation of Beverage Containers, Hard-To-Dispose Material and Litter Control Participation Permittee › Section 44-44-10. - Deposit of moneys.

§ 44-44-10. Deposit of moneys.
All money received by the tax administrator and the division of motor vehicles pursuant to this chapter shall be deposited as general revenues.
History of Section.
P.L. 1984, ch. 251, § 4; P.L. 1988, ch. 241, § 2; P.L. 1989, ch. 514, § 3; P.L. 1995, ch. 370, art. 40, § 151.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-44 - Taxation of Beverage Containers, Hard-To-Dispose Material and Litter Control Participation Permittee › Section 44-44-11, 44-44-12. - Repealed.

§ 44-44-11, 44-44-12. Repealed.
History of Section.
P.L. 1984, ch. 251, § 4; P.L. 1987, ch. 57, art. 7, § 1; Repealed by P.L. 1988, ch. 241, § 3, effective January 1, 1989.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-44 - Taxation of Beverage Containers, Hard-To-Dispose Material and Litter Control Participation Permittee › Section 44-44-13. - Contingency provision.

§ 44-44-13. Contingency provision.
The provisions of this chapter shall become null and void, and the tax imposed under this chapter shall terminate, if federal or state legislation is enacted which requires a deposit on beverage containers.
History of Section.
P.L. 1984, ch. 251, § 4.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-44 - Taxation of Beverage Containers, Hard-To-Dispose Material and Litter Control Participation Permittee › Section 44-44-14, 44-44-15. - Repealed.

§ 44-44-14, 44-44-15. Repealed.
History of Section.
P.L. 1984, ch. 251, § 4; Repealed by P.L. 1988, ch. 241, § 3, effective January 1, 1989.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-44 - Taxation of Beverage Containers, Hard-To-Dispose Material and Litter Control Participation Permittee › Section 44-44-16. - Rules and regulations — Forms.

§ 44-44-16. Rules and regulations — Forms.
The tax administrator may prescribe rules and regulations, not inconsistent with law, to carry into effect the provisions of this chapter; which rules and regulations, when reasonably designed to carry out the intent and purpose of this chapter, shall be prima facie evidence of its proper interpretation. These rules and regulations may from time to time be amended, suspended or revoked, in whole or in part, by the tax administrator. The tax administrator may prescribe, and may furnish, any forms necessary or proper for the administration of this chapter.
History of Section.
P.L. 1988, ch. 241, § 4.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-44 - Taxation of Beverage Containers, Hard-To-Dispose Material and Litter Control Participation Permittee › Section 44-44-17. - Deficiency determination — Determination without return. [Effective until January 1, 2024.]

§ 44-44-17. Deficiency determination — Determination without return. [Effective until January 1, 2024.]
If any hard-to-dispose material wholesaler or hard-to-dispose material retailer or person or beverage or litter control participation permittee fails to file a return or application or to keep records described in § 44-44-8, or if the tax administrator is not satisfied with the amount of taxes or fees paid to him or her, the tax administrator may compute and determine the amount required by this chapter to be paid to him or her upon the basis of the facts contained in the returns or applications which have been filed or upon the basis of any information in the tax administrator’s possession or that may come into his or her possession.
History of Section.
P.L. 1988, ch. 241, § 4; P.L. 1989, ch. 514, § 3; P.L. 1990, ch. 317, § 1.
§ 44-44-17. Deficiency determination — Determination without return. [Effective January 1, 2024.]
If any hard-to-dispose material wholesaler or hard-to-dispose material retailer or person or beverage wholesaler fails to file a return or application or to keep records described in § 44-44-8, or if the tax administrator is not satisfied with the amount of taxes or fees paid to the tax administrator, the tax administrator may compute and determine the amount required by this chapter to be paid to the tax administrator upon the basis of the facts contained in the returns or applications that have been filed or upon the basis of any information in the tax administrator’s possession or that may come into the tax administrator’s possession.
History of Section.
P.L. 1988, ch. 241, § 4; P.L. 1989, ch. 514, § 3; P.L. 1990, ch. 317, § 1; P.L. 2023, ch. 79, art. 4, § 6, effective January 1, 2024.