reglab/statecodes huggingface dataset:
2023 Rhode Island General Laws › Title 43 - Statutes and Statutory Construction › Chapter 43-4 - Effect of General Laws › Section 43-4-9. - Effect of repeal on pending proceedings.

§ 43-4-9. Effect of repeal on pending proceedings.
No suit or prosecution pending at the time of the repeal, for any offense committed or for the recovery of any penalty or forfeiture incurred, under any of the acts repealed by this chapter, shall be affected by the repeal, except that the proceedings in the suit or prosecution shall be conformed whenever necessary to the provisions of the general laws.
History of Section.
G.L. 1896, ch. 298, § 5; G.L. 1909, ch. 367, § 5; G.L. 1923, ch. 420, § 5; G.L. 1938, ch. 658, § 5; G.L. 1956, § 43-4-9.
2023 Rhode Island General Laws › Title 43 - Statutes and Statutory Construction › Chapter 43-4 - Effect of General Laws › Section 43-4-10. - Terms of office continued.

§ 43-4-10. Terms of office continued.
All persons who, at the time when the repeal shall take effect, shall hold any office under the acts repealed by this chapter shall continue to hold the office under the tenure of the office, except those offices which are abolished and those as to which a different provision is made by the general laws.
History of Section.
G.L. 1896, ch. 298, § 6; G.L. 1909, ch. 367, § 6; G.L. 1923, ch. 420, § 6; G.L. 1938, ch. 658, § 6; G.L. 1956, § 43-4-10.
2023 Rhode Island General Laws › Title 43 - Statutes and Statutory Construction › Chapter 43-4 - Effect of General Laws › Section 43-4-11. - Previously repealed acts not revived.

§ 43-4-11. Previously repealed acts not revived.
No act, which has been previously repealed, shall be revived by the repeal contained in this chapter of any of the acts repealed by this chapter.
History of Section.
G.L. 1896, ch. 298, § 7; G.L. 1909, ch. 367, § 7; G.L. 1923, ch. 420, § 7; G.L. 1938, ch. 658, § 7; G.L. 1956, § 43-4-11.
2023 Rhode Island General Laws › Title 43 - Statutes and Statutory Construction › Chapter 43-4 - Effect of General Laws › Section 43-4-12. - Repeal of previously repealed acts not construction of continued effectiveness.

§ 43-4-12. Repeal of previously repealed acts not construction of continued effectiveness.
The repeal in this chapter of any statute or part of a statute previously repealed shall not be construed as a declaration or implication that the statute or part of a statute has been in force at any time subsequent to the first repeal.
History of Section.
G.L. 1896, ch. 298, § 8; G.L. 1909, ch. 367, § 8; G.L. 1923, ch. 420, § 8; G.L. 1938, ch. 658, § 8; G.L. 1956, § 43-4-12.
2023 Rhode Island General Laws › Title 43 - Statutes and Statutory Construction › Chapter 43-4 - Effect of General Laws › Section 43-4-13. - References in other statutes to laws repealed by this chapter.

§ 43-4-13. References in other statutes to laws repealed by this chapter.
Wherever any statute not repealed in the general laws refers to and adopts any statute or part of a statute which is repealed in the general laws or any provision or rule of law which is abrogated or modified by the general laws, the statute, part of a statute, provision, or rule of law so referred to and adopted shall not be deemed repealed by the provisions of this chapter but shall be in force only so far as the same shall have been so adopted, and for no other purpose, and so far only as is not repugnant to or inconsistent with the provisions of the general laws.
History of Section.
G.L. 1896, ch. 298, § 9; G.L. 1909, ch. 367, § 9; G.L. 1923, ch. 420, § 9; G.L. 1938, ch. 658, § 9; G.L. 1956, § 43-4-13.
2023 Rhode Island General Laws › Title 43 - Statutes and Statutory Construction › Chapter 43-4 - Effect of General Laws › Section 43-4-14. - Continuity of limitations and periods of time.

§ 43-4-14. Continuity of limitations and periods of time.
Whenever a limitation or period of time prescribed in any of the acts repealed by this chapter for the acquiring of any right or the barring of any remedy or for any other purpose shall have begun to run and the same or any similar limitation is prescribed in the general laws, the time of limitation shall continue to run and shall have the like effect as if the whole period had begun and ended under the operation of the general laws.
History of Section.
G.L. 1896, ch. 298, § 10; G.L. 1909, ch. 367, § 10; G.L. 1923, ch. 420, § 10; G.L. 1938, ch. 658, § 10; G.L. 1956, § 43-4-14.
2023 Rhode Island General Laws › Title 43 - Statutes and Statutory Construction › Chapter 43-4 - Effect of General Laws › Section 43-4-15 - — 43-4-17. Repealed.

§ 43-4-15 — 43-4-17. Repealed.
History of Section.
P.L. 1958, ch. 205, § 1; P.L. 1968, ch. 142, § 7; P.L. 1969, ch. 43, § 7; P.L. 1970, ch. 73, § 1; P.L. 1976, ch. 209, § 7; P.L. 1977, ch. 142, § 7; P.L. 1979, ch. 39, § 7; P.L. 1980, ch. 366, § 7; P.L. 1981, ch. 300, § 7; P.L. 1982, ch. 319, § 7; P.L. 1984, ch. 81, § 3; P.L. 1985, ch. 150, § 3; P.L. 1986, ch. 198, § 3; P.L. 1987, ch. 78, § 3; P.L. 1988, ch. 84, § 3; P.L. 1989, ch. 542, § 3; P.L. 1990, ch. 492, § 2; P.L. 1991, ch. 354, § 2; P.L. 1992, ch. 324, § 2; P.L. 1993, ch. 422, § 2; P.L. 1994, ch. 14, § 2, ch. 134, § 2; Repealed by P.L. 1995, ch. 323, § 3, effective July 5, 1995.
2023 Rhode Island General Laws › Title 43 - Statutes and Statutory Construction › Chapter 43-4 - Effect of General Laws › Section 43-4-18. - Enactment of supplemental reenactments by the law revision director.

§ 43-4-18. Enactment of supplemental reenactments by the law revision director.
(a)
The office of law revision of the joint committee on legislative services is authorized to annually reenact specific titles of the general laws which shall be amendatory to the general laws of Rhode Island, 1956, as amended, for the purposes specified in § 22-11-3.4. Substantive changes contained in the reenactment of these titles shall be annually brought to the attention of the general assembly in a “Statutes and Statutory Construction” bill, prepared by the law revision office, for general assembly approval or disapproval.
(b)
The reenacted sections of the general laws shall be construed as continuations of previously enacted public laws and all rights and remedies remain in effect as defined in this chapter.
(c)
In case of any conflict between an act passed at an annual or special session of the general assembly and an amendment adopted as a part of a reenactment or the “Statutes and Statutory Construction” bill referred to in subsection (a) of this section, the former shall be controlling regardless of respective dates of passage or approval.
(d)
The provisions in titles that have been amended and corrected as “reenactments” shall take effect and go into operation on and after December 31 of the calendar year of their reenactment.
(e)
The enactment of this section and the repeal of sections in chapter 4 of title 43 adopted prior to the date of enactment of this chapter of the public laws shall not act as a repeal of those chapters of the public laws which have been adopted to reenact the general laws.
(f)
Any subsequent reenactments shall be recorded in the history of this section.
(g)
In any reenactment, the word “text” as used in the general laws does not include: (1) printer’s reference lines appearing at the top or bottom of any galley proof; (2) title or chapter heading (except the numbers of said titles and chapters); (3) tables of contents appearing at the beginning of the titles and chapters; or (4) boldface captions appearing at the beginning of sections (except the numbers of said sections), except insofar as the title or chapter headings or boldface captions are necessary for clarification of any statutory text.
History of Section.
P.L. 1995, ch. 323, § 4; P.L. 1998, ch. 441, § 34.
2023 Rhode Island General Laws › Title 43 - Statutes and Statutory Construction › Chapter 43-4 - Effect of General Laws › Section 43-4-18.1. - Use of appropriate disability language.

§ 43-4-18.1. Use of appropriate disability language.
The office of the law revision director is authorized and empowered to delete the words “the handicapped” and insert instead the words “people with disabilities”, delete the words “handicap person” or “handicapped person” and insert instead the words “person with disability”, and delete the word “handicap” and insert instead the word “disability” in any reenactment of the general laws.
History of Section.
P.L. 1996, ch. 287, § 3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-1. - Tax administrator — Appointment.

§ 44-1-1. Tax administrator — Appointment.
There shall be a tax administrator within the department of revenue appointed by the director of revenue with the approval of the governor.
History of Section.
P.L. 1939, ch. 660, § 70; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, § 44-1-1; P.L. 2006, ch. 246, art. 38, § 10.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-3. - Delegation of power to collect fees.

§ 44-1-3. Delegation of power to collect fees.
The tax administrator has the discretionary power to authorize any agency of the state, whether regulatory or otherwise, to collect certain fees when the collection involves or includes the function of regulation or when the convenience of the general public is affected.
History of Section.
P.L. 1939, ch. 660, § 70; G.L. 1956, § 44-1-3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-4. - Rules and regulations.

§ 44-1-4. Rules and regulations.
The tax administrator is authorized and empowered to make rules and regulations, as the administrator may deem necessary for the proper administration and enforcement of the tax laws of this state.
History of Section.
G.L. 1938, ch. 28, § 14; P.L. 1947, ch. 1875, § 1; G.L. 1956, § 44-1-4.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-5. - Repealed.

§ 44-1-5. Repealed.
History of Section.
P.L. 1912, ch. 769, § 5; G.L. 1923, ch. 38, § 5; G.L. 1938, ch. 28, § 5; G.L. 1956, § 44-1-5; Repealed by P.L. 1965, ch. 68, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-6. - Additional collection powers — Nonresident contractors.

§ 44-1-6. Additional collection powers — Nonresident contractors.
(a)
Any person doing business with a nonresident contractor shall withhold payment of an amount of three percent (3%) of the contract price until thirty (30) days after the contractor has completed the contract and has requested the tax administrator, in writing, to audit the records for the particular project, a receipted copy of the request to be furnished to the person holding the funds. The tax administrator shall, within thirty (30) days after receipt of the request, furnish to the nonresident contractor and to the person holding the funds either a certificate of no tax due or a certificate of sales and use tax or income tax withheld, or both, due from the nonresident contractor.
(b)
Upon receipt of a certificate of no tax due, the person holding the payment may pay the nonresident contractor. Upon receipt of a certificate of taxes due, the person may pay to the contractor out of the amount withheld the excess over the amount of taxes stated in the certificate together with the interest and penalties assessed. If the tax administrator furnishes neither certificate to both parties within thirty (30) days after receipt of a written request for the making of the audit, the person holding the payment may immediately pay the payment withheld to the nonresident contractor under the terms of the contract free from any claims of the tax administrator against either the person holding the payment or the nonresident contractor for payment of sales or use taxes or income taxes withheld, or both.
(c)
In the event the tax administrator serves upon the contractor and the person holding the payment a certificate showing the taxes due within a thirty (30) day period, the person holding the payment shall deposit with the tax administrator the amount stated in the certificate which is not in excess of three percent (3%) of the contract price, taking a receipt for the amount, and is free from any claim of the nonresident contractor for that amount or of the tax administrator for sales and use taxes or income taxes withheld, or both, arising out of the materials, equipment, and services used in performance of the contract of the nonresident contractor on that project.
(d)
As used in this section, “a nonresident contractor” is one who does not maintain a regular place of business in this state. “A regular place of business” means and includes any bona fide office (other than a statutory office), factory, warehouse, or other space in this state at which the taxpayer is doing business in its own name in a regular and systematic manner, and which is continuously maintained, occupied, and used by the taxpayer in carrying on its business through its regular employees regularly in attendance. A temporary office at the site of construction shall not constitute a regular place of business.
History of Section.
P.L. 1974, ch. 229, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-7. - Interest on delinquent payments.

§ 44-1-7. Interest on delinquent payments.
(a)
Whenever the full amount of any state tax or any portion or deficiency, as finally determined by the tax administrator, has not been paid on the date when it is due and payable, whether the time has been extended or not, there shall be added as part of the tax or portion or deficiency interest at the rate as determined in accordance with subsection (b) of this section, notwithstanding any general or specific statute to the contrary.
(b)
Each January 1 the tax administrator shall compute the rate of interest to be in effect for that calendar year by adding two percent (2%) to the prime rate, which was in effect on October 1 of the preceding year, except:
(1)
Before January 1, 2023, in no event shall the rate of interest exceed twenty-one percent (21%) per annum nor be less than eighteen percent (18%) per annum;
(2)
On and after January 1, 2023, in no event shall the rate of interest exceed twenty-one percent (21%) per annum nor be less than twelve percent (12%) per annum except:
(i)
For trust fund taxes as established by §§ 44-19-35 and 44-30-76, in no event shall the rate of interest exceed twenty-one percent (21%) per annum nor be less than eighteen percent (18%) per annum.
(c)
“Prime rate” as used in subsection (b) of this section means the predominant prime rate quoted by commercial banks to large businesses as determined by the board of governors of the Federal Reserve System.
(d)
Notwithstanding any provisions of the general laws to the contrary, the tax administrator shall waive interest and penalty on the taxable portion of each Paycheck Protection Program loan taxed pursuant to §§ 44-11-11(a)(1)(iv), 44-14-11, and 44-30-12(b)(8) and forgiven during tax year 2020 provided that the tax on that portion is paid in full on or before March 31, 2022. The tax administrator shall make available suitable forms with instructions for making tax payments on the taxable portion of such forgiven Paycheck Protection Program loans.
History of Section.
P.L. 1974, ch. 151, art. 1, § 1; P.L. 1981, ch. 293, § 1; P.L. 1982, ch. 9, art. 4, § 1; P.L. 1984, ch. 289, § 1; P.L. 1993, ch. 138, art. 67, § 1; P.L. 2006, ch. 157, § 2; P.L. 2006, ch. 246, art. 21, § 2; P.L. 2006, ch. 631, § 2; P.L. 2007, ch. 73, art. 4, § 3; P.L. 2021, ch. 162, art. 6, § 10, effective July 6, 2021; P.L. 2022, ch. 231, art. 6, § 4, effective June 27, 2022.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-7.1. - Interest on overpayments.

§ 44-1-7.1. Interest on overpayments.
(a)
Each January 1 the tax administrator shall compute the rate of interest to be in effect for that calendar year by reference to the prime rate, which was in effect on October 1 of the preceding year. The term “prime rate” shall mean the predominant prime rate quoted by commercial banks to large businesses as determined by the board of governors of the Federal Reserve System.
(b)
Notwithstanding any general or specific statute to the contrary, overpayments of state taxes or surcharges that are remitted to the tax division pursuant to § 39-21.1-14, shall bear interest at the prime rate as defined in § 44-1-7.1(a) from the date the tax or the surcharge that is referenced in this provision was paid, or from the date including any extensions of the date the tax became due, whichever of the dates occurs later.
(c)
If any overpayment of state tax is refunded within ninety (90) days after the last date prescribed (or permitted by extension of time) for filing the return of the tax, or within ninety (90) days after the return is in fact filed, no interest shall be allowed under this section on the overpayment.
(d)
For the purposes of this section, if any overpayment of state tax results from a carry-back of a net operating loss, the overpayment is deemed not to have been made prior to the close of the taxable year in which the net operating loss arises.
(e)
If any overpayment of a surcharge referenced in subsection (b) of this section is refunded within ninety (90) days after notification of overpayment of the surcharge, no interest shall be allowed under this section on the overpayment.
History of Section.
P.L. 1982, ch. 159, § 1; P.L. 1983, ch. 104, § 1; P.L. 1984, ch. 289, § 1; P.L. 2006, ch. 246, art. 21, § 3; P.L. 2007, ch. 73, art. 4, § 3; P.L. 2008, ch. 475, § 14.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-8. - Taxes and fees as debt to state.

§ 44-1-8. Taxes and fees as debt to state.
Every tax, excise, or fee including any penalty, interest, or other charge payable to the tax administrator shall, from the time the tax, excise, or fee becomes due and payable, also become a debt to the state.
History of Section.
G.L. 1938, ch. 28, § 12; P.L. 1942, ch. 1239, § 2; G.L. 1956, § 44-1-8.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-9. - Extension of time for filing of reports.

§ 44-1-9. Extension of time for filing of reports.
The tax administrator may grant a reasonable extension of time for the filing of any return, report, or statement, provided by law to be made to the tax administrator.
History of Section.
G.L. 1938, ch. 28, § 15; P.L. 1947, ch. 1875, § 1; G.L. 1956, § 44-1-9.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-10. - Compromise or abatement of uncollectible or excessive taxes.

§ 44-1-10. Compromise or abatement of uncollectible or excessive taxes.
Whenever the tax administrator determines that any tax, excise, fee, penalty, interest, or other charge payable to the tax administrator is un-collectible, illegal, or excessive, in whole or in part, the tax administrator may, with the approval of the director of revenue, compromise, abate, or cancel the charge, as the circumstances may warrant.
History of Section.
G.L. 1938, ch. 28, § 10; P.L. 1942, ch. 1239, § 2; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, § 44-1-10; P.L. 2009, ch. 295, § 1; P.L. 2009, ch. 296, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-11. - Refund or credit for overpayments.

§ 44-1-11. Refund or credit for overpayments.
Whenever an erroneous payment or any payment in excess of the correct amount of any tax, excise, fee, penalty, interest, or other charge is made to the tax administrator, the general treasurer shall, after certification by the tax administrator with the approval of the director of administration, refund the erroneous payment or overpayment, or the tax administrator may credit the erroneous payment or overpayment against any tax then or thereafter due, as the circumstances may warrant.
History of Section.
G.L. 1938, ch. 28, § 10; P.L. 1942, ch. 1239, § 2; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, § 44-1-11.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-11.1. - Set-off for delinquent taxes — Trust funds.

§ 44-1-11.1. Set-off for delinquent taxes — Trust funds.
If the tax administrator determines that any person, firm, corporation, partnership, or other entity doing business with the state or a state agency has neglected or refused to pay over to the tax administrator trust fund taxes as defined in § 44-19-35 or 44-30-76 and/or has failed to file tax returns for those trust funds, the tax administrator shall notify the state controller of the delinquency. The state controller, upon certification of the amount of the tax delinquency by the tax administrator, shall set-off the amount of the tax delinquency against any payment due that person or entity, and the tax administrator shall credit that amount against the tax due.
Provided, that the tax administrator may not seek set-off until time that a delinquency determination for the trust funds has been directed to the person or entity. Provided, further, that if a person or entity assessed a deficiency determination for the trust funds has requested a hearing on the assessment within the applicable statutory period, no request for set-off may be made while the matter is pending in hearing or from any appeal.
History of Section.
P.L. 1991, ch. 6, art. 25, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-12. - Reports under oath — False statements.

§ 44-1-12. Reports under oath — False statements.
Every return, report, or statement provided by law to be made to the tax administrator may be required by the tax administrator to be made under oath or affirmation, or the tax administrator may require that the return, report, or statement contain, or be verified by, a written declaration that it is made under the penalties of perjury; and whoever signs or issues any report or statement containing, or verified by, a written declaration is guilty of perjury if the report or statement is willfully false.
History of Section.
G.L. 1938, ch. 28, § 11; P.L. 1942, ch. 1239, § 2; G.L. 1956, § 44-1-12.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-13. - Notice to administrator of constitutional or construction questions in court.

§ 44-1-13. Notice to administrator of constitutional or construction questions in court.
Whenever in any proceeding in court, by appeal or otherwise, the constitutionality or construction of any tax statute or the validity of the assessment of any tax is in question, the court before which the proceeding is pending shall not proceed with the hearing until notice, as the court may direct, has been given to the tax administrator of the pending of the proceeding, so that the tax administrator may appear and be heard with reference to the proceeding.
History of Section.
P.L. 1912, ch. 769, § 8; G.L. 1923, ch. 38, § 8; G.L. 1938, ch. 28, § 8; impl. am. P.L. 1939, ch. 660, § 70; G.L. 1956, § 44-1-13.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-14. - Disclosure of information to tax officials of federal government or other states, or to other persons.

§ 44-1-14. Disclosure of information to tax officials of federal government or other states, or to other persons.
Notwithstanding any other provision of law:
(1)
The tax administrator may make available: (i) To the taxing officials of any other states or of the federal government for tax purposes only, any information that the administrator may consider proper contained in tax reports or returns or any audit or the report of any investigation made with respect to them, filed pursuant to the tax laws of this state; provided, that other states or the federal government grant like privileges to the taxing officials of this state; and/or (ii) To an officer or employee of the office of internal audit of the Rhode Island department of administration, any information that the administrator may consider proper contained in tax reports or returns or any audit or the report of any investigation made with respect to them, filed pursuant to the tax laws of this state, to whom disclosure is necessary for the purposes of fraud detection and prevention in any state or federal program.
(2)
The tax administrator shall not permit any federal return or federal return information to be inspected by, or disclosed to, an individual who is the chief executive officer of the state or any person other than:
(i)
To another employee of the tax division for the purpose of, and only to the extent necessary in, the administration of the state tax laws for which the tax division is responsible;
(ii)
To another officer or employee of the state to whom the disclosure is necessary in connection with processing, storage, and transmission of those returns and return information and solely for purposes of state tax administration;
(iii)
To another person for the purpose of, but only to the extent necessary in, the programming, maintenance, repair, testing, and procurement of equipment used in processing or transmission of those returns and return information; or
(iv)
To a legal representative of the tax division, personally and directly engaged in, and solely for use in, preparation for a civil or criminal proceeding (or investigation which may result in a proceeding) before a state administrative body, grand jury, or court in a matter involving state tax administration, but only if:
(A)
The taxpayer is or may be a party to the proceeding;
(B)
The treatment of an item reflected on the return is or may be related to the resolution of an issue in the proceeding or investigation; or
(C)
The return or return information relates, or may relate, to a transactional relationship between a person who is or may be a party to the proceeding and the taxpayer that affects or may affect the resolution of an issue in a proceeding or investigation.
History of Section.
G.L. 1938, ch. 28, § 10; P.L. 1943, ch. 1344, § 1; G.L. 1956, § 44-1-14; P.L. 1977, ch. 132, § 1; P.L. 2017, ch. 302, art. 5, § 7.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-14.1. - Joint examinations of returns with other jurisdictions.

§ 44-1-14.1. Joint examinations of returns with other jurisdictions.
(a)
The tax administrator may participate jointly with the secretary of the treasury of the United States or the secretary’s delegate, or with the proper tax officer of any territory, state, or its political subdivision or with any agent or agency designated under the laws of any territory, state, or its political subdivision in the examination, verification, assessment, audit, or other activity to determine the proper tax liability due on any tax return required to be filed with the administrator.
(b)
The tax administrator may participate jointly with the tax officers in the examination, verification, assessment, audit, or other activity to determine the proper tax liability due on any tax return required to be filed with the Internal Revenue Service or with any territory, state, or its political subdivision to the extent that the tax of the federal government or of the territory, state, or its political subdivision is similar to a tax imposed by this state.
(c)
A certificate by the tax administrator that the tax of the federal government or of the other territory, state, or its political subdivision is similar to a tax imposed by this state is prima facie evidence of the similarity.
History of Section.
P.L. 1987, ch. 171, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-15. - Destruction of obsolete records — Preservation of corporate returns.

§ 44-1-15. Destruction of obsolete records — Preservation of corporate returns.
The tax administrator is authorized and empowered, in his or her discretion, to destroy tax returns, duplicate records, correspondence, and other papers and documents on file in the office of the administrator, relating to the assessment of taxes under this chapter, which bear a date not later than three (3) years prior to the date of the exercise of the authority granted by this section, except the records relating to public service corporations; provided, that the tax administrator has compiled in durable form as a part of his or her permanent records, all the essential information contained in any corporation tax returns destroyed under the provisions of this section pertaining to issued capital, dividends, value of shares returned, bonded and other indebtedness, total corporate value, corporate value in this state, basis of apportionment, exempt property, estimated value of physical property within and without this state, gross receipts, and in the case of public service corporations gross earnings returned, and in the case of banks, trust companies, and national banking associations the fair cash value of physical property and the names of shareholders whose shares are exempt from taxation.
History of Section.
P.L. 1919, ch. 1768, § 1; G.L. 1923, ch. 38, § 9; G.L. 1938, ch. 28, § 9; P.L. 1939, ch. 659, § 2; impl. am. P.L. 1939, ch. 660, § 70; G.L. 1956, § 44-1-15.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-16 - — 44-1-22. Repealed.

§ 44-1-16 — 44-1-22. Repealed.
History of Section.
P.L. 1912, ch. 769, § 7; P.L. 1919, ch. 1719, § 1; G.L. 1923, ch. 38, § 7; P.L. 1956, ch. 3756, §§ 1-6; P.L. 1958, ch. 161; P.L. 1962, ch. 83, § 1; Repealed by P.L. 1961, ch. 93, § 8 and P.L. 1965, ch. 68, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-23. - Release of tax liens.

§ 44-1-23. Release of tax liens.
(a)
The tax administrator is authorized and empowered to release any lien on a taxpayer’s property by any law levying a tax to be assessed and collected by the tax administrator, whenever in his or her discretion the release of lien will not impair the state’s ability to collect the amount of the taxes and interest and penalties constituting the lien. The tax administrator, before giving any release of lien, may accept a tentative return from the taxpayer in the form the tax administrator may require, and accept payment of the tentative taxes, if any, disclosed by the return, plus interest and penalties, and the tax administrator may demand any security that the tax administrator may deem appropriate for the payment of the taxes and interest and penalties constituting the lien.
(b)
The acceptance of any tentative return, the payment of any tentative taxes and interest and penalties, or the acceptance of any security, shall not impair the tax administrator’s right to collect from the taxpayer any unpaid portion of the taxes and interest and penalties nor affect the liability of the taxpayer to pay the taxes and interest and penalties.
History of Section.
R.P.L. 1957, ch. 153, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-24. - Acquisition of property for delinquent state taxes.

§ 44-1-24. Acquisition of property for delinquent state taxes.
(a)
Whenever the tax administrator obtains a judgment against a person, firm, or corporation for taxes, including interest and penalties, owed to the tax administrator, and the real property of the person, firm, or corporation is being sold at a sheriff’s sale to satisfy the judgment, the state properties committee shall, if requested by the tax administrator, cause its agent or representative to attend the sale and bid on the real property but not more than the amount of the state’s judgment and its costs. If the state’s bid is the highest, the state properties committee shall acquire the real property and administer or dispose of it in accordance with chapter 6 of title 37.
(b)
Whenever the tax administrator obtains a judgment against a person, firm, or corporation for taxes, including interest or penalties, owed to the tax administrator, and the personal property of the person, firm, or corporation, is being sold at a sheriff’s sale to satisfy the judgment, the state purchasing agent shall, if requested by the tax administrator, cause his or her agent or representative to attend the sale and bid on the personal property but not more than the amount of the state’s judgment and its costs. If the state’s bid is the highest, the purchasing agent shall acquire the personal property and administer or dispose of it in accordance with chapter 2 of title 37.
History of Section.
P.L. 1959, ch. 135, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-25. - Priority of state tax actions.

§ 44-1-25. Priority of state tax actions.
In any action to recover the amount of any tax assessed by the tax administrator, including interest and penalties, which the tax administrator has commenced in the superior court or which has been appealed to the superior court, the action shall, on the day to which it has been assigned for trial in the superior court by motion or agreement, take precedence for trial over all other cases on the trial calendar of the superior court for the day.
History of Section.
P.L. 1959, ch. 136, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-26. - Reciprocal enforcement of tax liabilities between this state and other states.

§ 44-1-26. Reciprocal enforcement of tax liabilities between this state and other states.
(a)
At the request of the tax administrator, the attorney general of this state may bring suit, in the name of this state or in the name of the tax administrator, in the appropriate court of any other state to collect any tax legally due this state; and any political subdivision of this state or its appropriate officer, acting in its behalf, may bring suit in the appropriate court of any other state to collect any tax legally due to that political subdivision.
(b)
The courts shall recognize and enforce liabilities for taxes similar to the taxes imposed by this state and lawfully imposed by any other state, or its political subdivision, which extends a like comity to this state, and the authorized officer of any other state, or its political subdivision, may sue for the collection of the taxes in the courts of this state. A certificate by the secretary of state of the other state that the officer suing for the collection of the tax is authorized to collect the taxes is conclusive proof of the authority. A certificate by the tax administrator that the tax of the other state or its political subdivision is similar to a tax imposed by this state is prima facie evidence of the similarity.
(c)
For the purposes of this section, the words “tax” and “taxes” include interest and penalties due under any taxing statute, and liability for the interest or penalties, or both, due under a taxing statute of another state, or its political subdivision, is recognized and enforced by the courts of this state to the extent that the laws of the other state permit the enforcement in its courts of liability for the interest or penalties or both, due under the tax laws of this state or any political subdivision of this state.
History of Section.
P.L. 1965, ch. 44, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-27. - Uncollectible checks.

§ 44-1-27. Uncollectible checks.
Whenever any taxpayer liable for the payment of any tax, interest, penalty, or other charge imposed under the provisions of any law administered by the tax administrator presents or causes to be presented a check to the tax administrator or to his or her agent or representative in payment of the tax, interest, penalty, or charge, and the check is returned as uncollectible, the tax administrator shall charge a fee of ten percent (10%) of the face amount of the check, plus any protest fees, to the taxpayer to cover the costs of its collection, which fee is in addition to any interest and penalty charge imposed under the provisions of the law; provided, that the amount of the fee imposed is not less than ten dollars ($10.00) nor exceed one hundred dollars ($100); and provided, further, that the tax administrator shall not charge the fee unless the tax administrator or his or her agent or representative has notified the taxpayer by mail that the check was returned as uncollectible and makes demand in the notice that full payment of the amount of the check be made within ten (10) days of the date of the giving of the notice, and the taxpayer fails to make the payment within the period.
History of Section.
P.L. 1967, ch. 99, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-28. - Mailing as timely tax filing and payment.

§ 44-1-28. Mailing as timely tax filing and payment.
(a) Generally.
Any report, claim, tax return, statement, or other document required or authorized to be filed with or any payment made to the state or to any political subdivision of the state which is:
(1)
Transmitted through the United States mail, is deemed filed and received by the state or political subdivision on the date shown by the post office cancellation mark stamped upon the envelope or other appropriate wrapper containing it;
(2)
Mailed but not received by the state or political subdivision or where received and the cancellation mark is illegible, erroneous, or omitted, is deemed filed and received on the date it was mailed if the sender establishes by competent evidence that the report, claim, tax return, statement, remittance, or other document was deposited in the United States mail on or before the date due for filing; and in cases of the non-receipt of a report, tax return, statement, remittance, or other document required by law to be filed, the sender files with the state or political subdivision a duplicate within thirty (30) days after written notification is given to the sender by the state or political subdivision of its non-receipt of the report, tax return, statement, remittance, or other document.
(b) Registered or certified mail; Certificate of mailing.
If any report, claim, tax return, statement, remittance, or other document is sent by United States registered mail, certified mail, or certificate of mailing, a record authenticated by the United States post office of the registration, certification, or certificate is considered competent evidence that the report, claim, tax return, statement, remittance, or other document was mailed, and the date of registration, certification, or certificate is deemed the postmarked date.
(c) Saturdays, Sundays and legal holidays.
If the date for filing any report, claim, tax return, statement, remittance, or other document falls upon a Saturday, Sunday, or legal holiday, the filing is considered timely if performed on the next business day.
History of Section.
P.L. 1969, ch. 205, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-29. - Collection by writ of execution.

§ 44-1-29. Collection by writ of execution.
(a)
Whenever the full amount of any state tax or any portion or deficiency, as finally determined by the tax administrator, or any surcharge that is required to be remitted to the tax division pursuant to § 39-21.1-14 is not paid within thirty (30) days after the tax or penalty becomes due and payable, the tax administrator, in addition to any other powers provided by law, may petition the sixth division of the district court for a writ of execution, setting forth the nonpayment of the tax, surcharge or penalty; and the court shall immediately appoint a time for a hearing and cause a reasonable notice of the meeting to be given to the adverse party, and at the time and place of the return of the notice shall proceed summarily to hear the parties.
(b)
If upon the hearing it appears that the tax, penalty, or surcharge that is required to be remitted to the tax division pursuant to § 39-21.1-14 is unpaid, the court shall immediately issue an execution for the collection of the tax, penalty or surcharge, which shall run to the sheriffs, or their deputies, of the several counties of this state, and in which the officer making service of the execution shall be commanded to levy upon the property of the party as may be taken on execution, and the officer charged with the service of the execution shall serve the execution as commanded, and shall sell the property seized as property is sold when taken on execution in actions at law, or the court shall take other action as it may deem proper to enforce the payment of the tax by the appointment of the receiver of the property of the party or otherwise. 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 § 42-35-16.
History of Section.
P.L. 1978, ch. 294, § 1; P.L. 1983, ch. 105, § 1; P.L. 2007, ch. 73, art. 4, § 3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-30. - Repealed.

§ 44-1-30. Repealed.
History of Section.
P.L. 1980, ch. 275, § 4; P.L. 2004, ch. 6, § 57; Repealed by P.L. 2006, ch. 246, art. 38, § 11, effective July 1, 2006.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-31. - Taxes and child support to be paid by electronic funds transfer.

§ 44-1-31. Taxes and child support to be paid by electronic funds transfer.
(a)
The tax administrator is authorized to provide by rule for the payment of any tax, including employer taxes, by electronic funds transfer where the tax required to be paid in connection with the filing of any return, report or other document with the division of taxation exceeds ten thousand dollars ($10,000). Provided, in all instances where a taxpayer is required to pay employment taxes to the Internal Revenue Service by electronic funds transfer, the taxpayer shall pay Rhode Island income tax withheld by electronic funds transfer.
(b)
The tax administrator is authorized to provide by rule for the payment of child support and/or medical support received from any in-state, or interstate employers, making income withholdings, and from collections received from other state collection and disbursement units and foreign jurisdictions, by electronic funds transfer (EFT) when the child support and/or medical support is required to be paid in connection with a court or administrative order for support to the state’s central collection and disbursement.
(c)
The tax administrator shall adopt rules and regulations necessary to implement this section including, but not limited to, rules and regulations:
(1)
Coordinating the filing of tax returns with the payment of taxes by electronic funds transfer; and the payment of child support,
(2)
Specifying the form, frequency, and content of electronic funds transfer messages and electronic date information in order to insure the proper receipt and crediting of the tax or child support payment.
(d)
Payment of personal income taxes by individuals is not subject to the provisions of subsection (a) of this section; provided, that employers’ withholding of taxes is subject to the provisions of subsection (a) of this section.
(e)
The tax administrator is authorized to provide by rule for payment of any surcharge that is required to be remitted to the tax division pursuant to § 39-21.1-14.
History of Section.
P.L. 1991, ch. 44, art. 31, § 1; P.L. 1999, ch. 379, § 1; P.L. 1999, ch. 386, § 1; P.L. 2002, ch. 225, § 2; P.L. 2007, ch. 73, art. 4, § 3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-31.1. - Returns to be filed by paid tax return preparers electronically.

§ 44-1-31.1. Returns to be filed by paid tax return preparers electronically.
(a)
Beginning January 1, 2009, the tax administrator is authorized to require that paid tax return preparers that prepared more than one hundred (100) Rhode Island tax returns in the prior year, shall file Rhode Island tax returns for their clients electronically with the Rhode Island Division of Taxation.
(b)
This section shall apply to paid tax return preparers of Rhode Island personal and corporate income tax returns as well as paid preparers of other types of Rhode Island tax returns.
(c)
If a paid tax return preparer is required by the tax administrator to file electronically in accordance with this section, the tax administrator may allow such preparer to bypass such requirement in a given instance where a client specifically requests that the return(s) not be filed electronically.
(d)
If a paid tax return preparer fails to abide by such electronic filing requirement or otherwise causes clients’ Rhode Island tax returns to be filed falsely or improperly, the tax administrator may, after a hearing to show cause, preclude such preparer from preparing and filing Rhode Island tax returns with the Rhode Island Division of Taxation.
(e)
The tax administrator is authorized to waive the electronic filing requirement in a given year for a paid tax return preparer who can show that filing electronically will cause undue hardship.
History of Section.
P.L. 2008, ch. 137, § 1; P.L. 2008, ch. 190, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-31.2. - Electronic filing of large entity tax returns, electronic payments, and penalties.

§ 44-1-31.2. Electronic filing of large entity tax returns, electronic payments, and penalties.
(a)
For the purposes of this chapter, “larger business registrant” means any person who:
(1)
Operates as a business whose combined annual liability for all taxes administered by the division of taxation for the entity is or exceeds five thousand dollars ($5,000); or
(2)
Operated as a business whose annual gross income is over one hundred thousand dollars ($100,000) for the entity.
(b)
Beginning on January 1, 2023, any larger business registrant is required to file returns and remit taxes to the state of Rhode Island electronically.
(c)
Beginning on January 1, 2023, if any larger business registrant fails to pay said taxes by electronic funds transfer or other electronic means defined by the tax administrator as required hereunder, there shall be added to the amount of tax the lesser of five percent (5%) of the tax liability amount that was not filed electronically or five hundred dollars ($500), whichever is less, unless there was reasonable cause for the failure and such failure was not due to negligence or willful neglect.
(d)
Notwithstanding the provisions of subsection (c) of this section, beginning on January 1, 2023, if any larger business registrant fails to file a return by electronic means defined by the tax administrator as required hereunder, there shall be added to the amount of tax equal to fifty dollars ($50.00), unless there was reasonable cause for the failure and such failure was not due to negligence or willful neglect.
History of Section.
P.L. 2022, ch. 231, art. 6, § 5, effective June 27, 2022.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-1 - State Tax Officials › Section 44-1-32. - Hearing on application by taxpayer.

§ 44-1-32. Hearing on application by taxpayer.
Any taxpayer aggrieved by the action of the tax administrator in determining the amount of any tax, any surcharge that is required to be remitted to the tax division pursuant to § 39-21.1-14 or penalty for which a hearing is not provided may apply to the tax administrator, in writing, within thirty (30) days after notice of the assessment is mailed to the taxpayer, for a hearing relative to the tax or penalty. The tax administrator shall, as soon as practicable, fix a time and place for the hearing and shall, after the hearing, determine the correct amount of the tax, interest, and penalty.
History of Section.
P.L. 1993, ch. 459, § 17; P.L. 2007, ch. 73, art. 4, § 3.