reglab/statecodes huggingface dataset:
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-23.1 - Uniform Estate Tax Apportionment › Section 44-23.1-5. - Allowance for exemptions, deductions, and credits.

§ 44-23.1-5. Allowance for exemptions, deductions, and credits.
(a)
In making an apportionment, allowances are made for any exemptions granted, any classification made of persons interested in the estate and for any deductions and credits allowed by the law imposing the tax.
(b)
Any exemption or deduction allowed by reason of the relationship of any person to the decedent or by reason of the purposes of the gift inures to the benefit of the person bearing that relationship or receiving the gift. When an interest is subject to a prior present interest which is not allowable as a deduction, the tax apportioned against the present interest is paid from principal.
(c)
Any deduction for previously taxed property and any credit for gift taxes or death taxes of a foreign country paid by the decedent or his or her estate inures to the proportionate benefit of all persons liable to apportionment.
(d)
Any credit for inheritance, succession or estate taxes or taxes in their nature in respect to property or interests includable in the estate inures to the benefit of the person or interests chargeable with their payment to the extent that, or in proportion as the credit reduces the tax.
(e)
To the extent that property passing to or in trust for a surviving spouse or any charitable, public, or similar gift or bequest does not constitute an allowable deduction for purposes of the tax solely by reason of an inheritance tax or other death tax imposed upon and deductible from the property, the property shall not be included in the computation provided for in this chapter, and to that extent no apportionment shall be made against the property. This does not apply in any instance where the result deprives the estate of a deduction otherwise allowable under 26 U.S.C. § 2053(d), relating to deduction for state death taxes on transfers for public, charitable, or religious uses.
History of Section.
P.L. 1971, ch. 155, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-23.1 - Uniform Estate Tax Apportionment › Section 44-23.1-6. - No apportionment between temporary and remainder interests.

§ 44-23.1-6. No apportionment between temporary and remainder interests.
No interest in income and no estate for years or for life or other temporary interest in any property or fund is subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, on the remainder is chargeable against the corpus of the property or funds subject to the temporary interest and remainder.
History of Section.
P.L. 1971, ch. 155, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-23.1 - Uniform Estate Tax Apportionment › Section 44-23.1-7. - Exoneration of fiduciary.

§ 44-23.1-7. Exoneration of fiduciary.
Neither the fiduciary nor other person required to pay the tax is under any duty to institute any suit or proceeding to recover from any person interested in the estate the amount of the tax apportioned to that person until the expiration of the three (3) months next following final determination of the tax. A fiduciary or other person required to pay the tax who institutes the suit or proceeding within one year after the three (3) month period is not subject to any liability or surcharge because any portion of the tax apportioned to any person interested in the estate was collectible at a time following the death of the decedent but thereafter became uncollectible. If the fiduciary or other person required to pay the tax cannot collect from any person interested in the estate the amount of the tax apportioned to the person, the amount not recoverable is paid from the residuary estate. To the extent that the residuary estate is not adequate, the balance is equitably apportioned among the other persons interested in the estate who are subject to apportionment.
History of Section.
P.L. 1971, ch. 155, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-23.1 - Uniform Estate Tax Apportionment › Section 44-23.1-8. - Action by nonresident, reciprocity.

§ 44-23.1-8. Action by nonresident, reciprocity.
Subject to this section, a fiduciary acting in another state or a person required to pay the tax who is domiciled or resident in another state may institute an action in the courts of this state and may recover a proportionate amount of the federal estate tax or an estate tax payable to another state or of a death duty due by the decedent’s estate to another state from a person interested in the estate who is either domiciled or resident in this state or who owns property in this state subject to attachment or execution. For the purposes of the action, the determination of apportionment by the court having jurisdiction of the administration of the decedent’s estate in the other state is prima facie correct. The provisions of this section apply only if the state in which the determination of apportionment was made affords a substantially similar remedy.
History of Section.
P.L. 1971, ch. 155, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-23.1 - Uniform Estate Tax Apportionment › Section 44-23.1-9. - Uniformity of interpretation.

§ 44-23.1-9. Uniformity of interpretation.
This chapter shall be applied and construed as to effectuate its general purpose to make uniform the law with respect to the subject of this chapter among those states, which enact it.
History of Section.
P.L. 1971, ch. 155, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-23.1 - Uniform Estate Tax Apportionment › Section 44-23.1-10. - Short title.

§ 44-23.1-10. Short title.
This chapter may be cited as the “Uniform Estate Tax Apportionment Act”.
History of Section.
P.L. 1971, ch. 155, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-23.1 - Uniform Estate Tax Apportionment › Section 44-23.1-11. - Severability.

§ 44-23.1-11. Severability.
If any provision of this chapter or the application of this chapter to any person or circumstance is held invalid, the invalidity does not affect other provisions or applications of the chapter, which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are severable.
History of Section.
P.L. 1971, ch. 155, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-23.1 - Uniform Estate Tax Apportionment › Section 44-23.1-12. - Time of application of chapter.

§ 44-23.1-12. Time of application of chapter.
This chapter does not apply to taxes due on account of the death of decedents dying prior to six (6) months after July 6, 1971.
History of Section.
P.L. 1971, ch. 155, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-24 - Gift Tax [Repealed.] › Section 44-24-1 - — 44-24-18. Repealed.

§ 44-24-1 — 44-24-18. Repealed.
History of Section.
P.L. 1942, ch. 1212, art. 10, §§ 1-7, 9-16; P.L. 1948, ch. 2098, § 1; P.L. 1951, ch. 2721, art. 1, § 3; G.L. 1956, §§ 44-24-1 — 44-24-18; P.L. 1960, ch. 51, § 1; P.L. 1960, ch. 65, §§ 1, 2; P.L. 1961, ch. 127, § 1; P.L. 1962, ch. 99, § 1; P.L. 1962, ch. 101, § 1; P.L. 1974, ch. 156, § 1; P.L. 1976, ch. 140, § 30; P.L. 1980, ch. 310, § 1; P.L. 1982, ch. 159, § 4; P.L. 1982, ch. 388, § 3; P.L. 1983, ch. 104, § 4; P.L. 1984, ch. 183, § 10; Repealed by P.L. 1985, ch. 344, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-25 - Real Estate Conveyance Tax › Section 44-25-2. - Exemptions.

§ 44-25-2. Exemptions.
(a)
The tax imposed by this chapter does not apply to any instrument or writing given to secure a debt.
(b)
The tax imposed by this chapter does not apply to any deed, instrument, or writing wherein the United States, the state of Rhode Island, or its political subdivisions are designated the grantor.
(c)
The tax imposed by this chapter does not apply to any deed, instrument, or writing that has or shall be executed, delivered, accepted, or presented for recording in furtherance of, or pursuant to, that certain master property conveyance contract dated December 29, 1982, and recorded in the land evidence records of the city of Providence on January 27, 1983, at 1:30 p.m. in book 1241 at page 849, and relating to the capital center project in the city of Providence.
(d)
The qualified sale of a mobile or manufactured home community to a resident-owned organization as defined in § 31-44-1 is exempt from the real estate conveyance tax imposed under this chapter.
(e)
No transfer tax or fee shall be imposed by a land trust or municipality upon the acquisition of real estate by the state of Rhode Island or any of its political subdivisions.
(f)
Nothing in § 44-25-1 shall be construed to impose a tax upon any grant, assignment, transfer, conveyance, or vesting of any interest, direct or indirect, among owners, members, or partners in any real estate company with respect to an affordable housing development where:
(1)
The housing development has been financed in whole or in part with federal low-income housing tax credits pursuant to § 42 of the Internal Revenue Code [26 U.S.C. § 42]; or
(2)
At least one of the owners, members, or partners of the company is a Rhode Island nonprofit corporation or an entity exempt from tax under § 501(c)(3) of the Internal Revenue Code, or is owned by a Rhode Island nonprofit corporation or an entity that is exempt from tax under § 501(c)(3) of the Internal Revenue Code, and the housing development is subject to a recorded deed restriction or declaration of land use restrictive covenants in favor of the Rhode Island housing and mortgage finance corporation, the state of Rhode Island housing resources commission, the federal home loan bank or any of its members, or any other state or local government instrumentality under an affordable housing program. No such real estate company shall be an acquired real estate company under this section.
History of Section.
P.L. 1968, ch. 89, § 2; P.L. 1984, ch. 205, § 1; P.L. 2000, ch. 109, § 49; P.L. 2012, ch. 364, § 3; P.L. 2012, ch. 391, § 3; P.L. 2015, ch. 173, § 1; P.L. 2015, ch. 194, § 1; P.L. 2021, ch. 162, art. 14, § 7, effective July 6, 2021.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-25 - Real Estate Conveyance Tax › Section 44-25-3. - Documentary stamps — Affixing — Cancellation.

§ 44-25-3. Documentary stamps — Affixing — Cancellation.
The payment of the tax imposed by this chapter is evidenced by the affixing of a documentary stamp or stamps to every original instrument by the person making, executing, delivering, or presenting for recording the instrument and only the original instrument is accepted for recording. The stamps shall be affixed in the manner that:
(1)
Their denomination may be clearly determined;
(2)
Their removal requires the continued application of steam or water;
(3)
The person using or affixing the stamps writes or stamps or causes to be written or stamped thereon the initials of his or her name and the date upon which the stamps are affixed or used so that the stamps may not be used again; and
(4)
The cancellation is not obscured by one stamp overlapping another; provided, that the tax administrator may prescribe any other method of cancellation that the administrator deems expedient.
History of Section.
P.L. 1968, ch. 89, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-25 - Real Estate Conveyance Tax › Section 44-25-4. - Repealed.

§ 44-25-4. Repealed.
History of Section.
P.L. 1968, ch. 89, § 2; P.L. 1978, ch. 290, § 1; P.L. 1989, ch. 126, art. 52, § 1; P.L. 1995, ch. 370, art. 40, § 148; P.L. 1996, ch. 176, § 1; Repealed by P.L. 1998, ch. 31, art. 25, § 2, effective July 1, 1998.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-25 - Real Estate Conveyance Tax › Section 44-25-4.1. - Hand stamps.

§ 44-25-4.1. Hand stamps.
In lieu of the affixing of a documentary stamp or stamps to every original instrument, the tax administrator may authorize and approve the use of a hand stamp to be used as a means of evidencing the payment of the tax imposed by this chapter. Where the use of a hand stamp is authorized, the recorder of deeds or clerks shall affix upon the face of each original instrument, by hand stamp issued by the tax administrator, a receipt clearly showing the amount of tax paid by the person making, executing, delivering, or presenting for recording the original instrument.
History of Section.
P.L. 1988, ch. 507, § 1; P.L. 1998, ch. 31, art. 25, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-25 - Real Estate Conveyance Tax › Section 44-25-4.2. - Records required.

§ 44-25-4.2. Records required.
Every recorder of deeds, city or town clerk or other person acting as agent of the tax administrator for the collection of the tax due under this chapter shall keep any books, including records, receipts, and other pertinent papers, in a form that the tax administrator may require. Those 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 the tax administrator may designate for inspection by him or her or by his or her agents.
History of Section.
P.L. 1989, ch. 43, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-25 - Real Estate Conveyance Tax › Section 44-25-6. - Enforcement — Rules and regulations.

§ 44-25-6. Enforcement — Rules and regulations.
The tax administrator shall enforce the provisions of this chapter and may adopt and enforce rules and regulations relating to:
(1)
The denominations and sale of stamps.
(2)
The use of hand stamps.
(3)
Any other matter or thing pertaining to the administration and enforcement of the provisions of this chapter.
History of Section.
P.L. 1968, ch. 89, § 2; P.L. 1988, ch. 507, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-25 - Real Estate Conveyance Tax › Section 44-25-7. - General collection powers.

§ 44-25-7. General collection powers.
The tax administrator receives and collects any tax imposed under this chapter in the manner and with the powers prescribed for, and given to collectors of taxes by chapters 7 — 9 of this title.
History of Section.
P.L. 1968, ch. 89, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-25 - Real Estate Conveyance Tax › Section 44-25-8. - Tax as debt to state.

§ 44-25-8. Tax as debt to state.
Any tax imposed under the provisions of this chapter, together with all penalties and interest also become, from the time they are due and payable, a debt due to the state from the person liable for the payment of the tax.
History of Section.
P.L. 1968, ch. 89, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-26 - Declaration of Estimated Tax by Corporations › Section 44-26-1. - Definitions and purpose.

§ 44-26-1. Definitions and purpose.
(a) Definitions.
The following words as used in this chapter, unless the context otherwise requires, have the following meanings:
(1)
“Advance” means a sum equal to one hundred percent (100%) of the full amount of the tax which a corporation estimates it will be required to pay under the provisions of any of the chapters enumerated in subdivision (2) of this subsection, or in any act or acts in lieu, addition or amendment of those chapters.
(2)
“Corporation” means every corporation, utility, banking institution, insurance company, organization, or association subject to taxation under chapters 11, 12, 13, 14, 15, and 17 of this title, § 27-3-38, or under any special act or acts in lieu of the provisions of these chapters and section, or in addition to or amendment of these chapters and section.
(3)
“Taxable year,” in the case of a corporation subject to taxation:
(i)
Under chapter 11 or 12 of this title, means “taxable year” as defined in § 44-11-1;
(ii)
Under chapter 14 of this title, means “income period” as defined in § 44-14-2; and
(iii)
Under chapter 13, 15, or 17 of this title, or under § 27-3-38, means the calendar year ending December 31st next preceding the year during which the corporation is required to file the return prescribed by § 44-13-6, 44-15-5 or 44-17-1.
(b) Purpose.
The purpose of this chapter is to provide for accelerating the payment of the respective taxes imposed under the provisions of the chapters enumerated in subdivision (a)(2) of this section by requiring that a corporation pay a sum equal to the entire amount of its estimated tax during its current taxable year.
History of Section.
P.L. 1968, ch. 263, art. 11, § 1; P.L. 1970, ch. 139, art. 2, §§ 1, 2; P.L. 1989, ch. 126, art. 33, § 1; P.L. 1992, ch. 15, art. 2, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-26 - Declaration of Estimated Tax by Corporations › Section 44-26-2. - Repealed.

§ 44-26-2. Repealed.
History of Section.
P.L. 1968, ch. 263, art. 11, § 1; P.L. 1970, ch. 139, art. 2, § 3; P.L. 1989, ch. 126, art. 33, § 1; Repealed by P.L. 1992, ch. 409, § 1, effective July 21, 1992.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-26 - Declaration of Estimated Tax by Corporations › Section 44-26-3, 44-26-4. - Repealed.

§ 44-26-3, 44-26-4. Repealed.
History of Section.
G.L. 1956, § 44-26-5; P.L. 1968, ch. 263, art. 11, § 1; P.L. 1970, ch. 139, art. 2, § 4; Repealed by P.L. 1992, ch. 409, § 1, effective July 21, 1992.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-26 - Declaration of Estimated Tax by Corporations › Section 44-26-5. - Credit against tax.

§ 44-26-5. Credit against tax.
All payments of any advance or any installment payment, for any taxable year is allowed as a credit to the corporation against the tax imposed upon the corporation for the taxable year under the provisions of any of the chapters enumerated in § 44-26-1 or any act or acts in lieu of § 44-26-1, and under any act or acts in addition to or amendment of § 44-26-1.
History of Section.
P.L. 1968, ch. 263, art. 11, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-26 - Declaration of Estimated Tax by Corporations › Section 44-26-6. - Repealed.

§ 44-26-6. Repealed.
History of Section.
P.L. 1968, ch. 263, art. 11, § 1; P.L. 1969, ch. 207, art. 3, § 1; P.L. 1970, ch. 139, art. 2, § 6; P.L. 1982, ch. 9, art. 3, § 1; P.L. 1989, ch. 126, art. 33, § 1; Repealed by P.L. 1992, ch. 409, § 1, effective July 21, 1992.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-26 - Declaration of Estimated Tax by Corporations › Section 44-26-7. - Short taxable years.

§ 44-26-7. Short taxable years.
The application of this chapter to taxable years of less than twelve (12) months is in accordance with regulations prescribed by the tax administrator.
History of Section.
P.L. 1968, ch. 263, art. 11, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-26 - Declaration of Estimated Tax by Corporations › Section 44-26-8. - Failure to file.

§ 44-26-8. Failure to file.
If any corporation is required under this chapter to file a declaration of estimated tax for any taxable year at any time on or before the fifteenth day of the tenth month of the taxable year and the corporation fails to file any declaration, although the declaration may otherwise be late, on or before that date, there shall be assessed as a penalty against the corporation an amount equal to five percent (5%) of the tax imposed upon the corporation for the taxable year. The tax administrator may waive the penalty, if it is shown to his or her satisfaction that the failure to file the declaration was due to reasonable cause and not to willful neglect.
History of Section.
P.L. 1968, ch. 263, art. 11, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-26 - Declaration of Estimated Tax by Corporations › Section 44-26-9. - Willful failure.

§ 44-26-9. Willful failure.
Any officer, director, or employee of any corporation which is required under this chapter to file a declaration of estimated tax, who is willfully responsible for the failure of the corporation to file the declaration or pay any installment of the advance due under this chapter, or both, is liable for the amount of tax lost to the state and to a penalty of not less than five hundred dollars ($500) nor more than ten thousand dollars ($10,000), or be imprisoned not exceeding one year, or both.
History of Section.
P.L. 1968, ch. 263, art. 11, § 1; P.L. 1986, ch. 103, § 8.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-26 - Declaration of Estimated Tax by Corporations › Section 44-26-10. - Applicability of laws.

§ 44-26-10. Applicability of laws.
All provisions of chapters 11, 12, 13, 14, 15, 17 of this title and § 27-3-38 relative to the assessment, collection, verification, and administration of taxes, including penalties, applicable to corporations subject to taxation under any of these chapters and section, so far as pertinent and consistent, are applicable to the provisions of this chapter. Any addition of tax or penalty imposed by this chapter, is assessed and collected by the tax administrator in the same manner as taxes imposed upon corporations under any of the chapters mentioned in this section.
History of Section.
P.L. 1968, ch. 263, art. 11, § 1; P.L. 1989, ch. 126, art. 33, § 1; P.L. 1992, ch. 15, art. 2, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-26 - Declaration of Estimated Tax by Corporations › Section 44-26-11. - Administration.

§ 44-26-11. Administration.
The tax administrator is charged with the administration of this chapter, and all forms necessary and proper for the enforcement of this chapter are prescribed and furnished by the tax administrator. The state tax administrator may prescribe regulations and rulings, not inconsistent with law, to carry into effect the provisions of this chapter and these regulations and rulings, when reasonably designed to carry out the intent and purposes of this chapter, are prima facie evidence of its proper interpretation.
History of Section.
P.L. 1968, ch. 263, art. 11, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-27 - Taxation of Farm, Forest, and Open Space Land › Section 44-27-1. - Legislative declaration.

§ 44-27-1. Legislative declaration.
It is declared:
(1)
That it is in the public interest to encourage the preservation of farm, forest, and open space land in order to maintain a readily available source of food and farm products close to the metropolitan areas of the state, to conserve the state’s natural resources, and to provide for the welfare and happiness of the inhabitants of the state.
(2)
That it is in the public interest to prevent the forced conversion of farm, forest, and open space land to more intensive uses as the result of economic pressures caused by the assessment for purposes of property taxation at values incompatible with their preservation as farm, forest, and open space land.
(3)
That the necessity in the public interest of the enactment of the provisions of this chapter is a matter of legislative determination.
History of Section.
P.L. 1980, ch. 252, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-27 - Taxation of Farm, Forest, and Open Space Land › Section 44-27-2. - Definitions.

§ 44-27-2. Definitions.
When used in this chapter:
(1)
“Farmland” means:
(i)
Any tract or tracts of land, including woodland and wasteland constituting a farm unit;
(ii)
Land which is actively devoted to agricultural or horticultural use including, but not limited to: forages and sod crops; grains and feed crops; fruits and vegetables; poultry, dairy, and other livestock and their products; nursery, floral, and greenhouse products; other food or fiber products useful to people;
(iii)
When meeting the requirements and qualifications for payments pursuant to a soil conservation program under an agreement with the federal government, the director of environmental management is authorized to promulgate and adopt rules and regulations defining particular categories and minimum acreages of land eligible for designation as farmland under this chapter.
(2)
“Forest land” means any tract or contiguous tracts of land, ten (10) acres or larger bearing a dense growth of trees, including any underbrush, and having either the quality of self perpetuation, or being dependent upon its development by the planting and replanting of trees in stands of closely growing timber, actively managed under a forest management plan approved by the director of environmental management.
(3)
“Open space land” means any tract or contiguous tracts of undeveloped land, where the undeveloped land serves to enhance agricultural values, or land in its natural state that conserves forests, enhances wildlife habitat or protects ecosystem health, and that is:
(i)
Ten (10) total acres or larger, exclusive of house site, where “house site” means the zoned lot size or one acre, whichever is smaller, and land surrounding dwellings or devoted to developed facilities, such as tennis courts, pool, etc., related to the use of the residence; or
(ii)
Tracts of land of any size that are designated as open space land in the comprehensive community plan; or
(iii)
Tracts of land of any size that have conservation restrictions or easements in full force and applied for as open space, which shall be taxed on an equitable basis.
History of Section.
P.L. 1980, ch. 252, § 2; P.L. 2001, ch. 350, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-27 - Taxation of Farm, Forest, and Open Space Land › Section 44-27-7. - Rules and regulations.

§ 44-27-7. Rules and regulations.
The director of environmental management is authorized to promulgate those rules and regulations that the director deems necessary to carry out his or her responsibilities and fulfill the purposes of this chapter.
History of Section.
P.L. 1980, ch. 252, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-27 - Taxation of Farm, Forest, and Open Space Land › Section 44-27-8. - Availability of current values — Duties of the department of revenue.

§ 44-27-8. Availability of current values — Duties of the department of revenue.
The department of revenue shall annually publish all information, which it collects that relates to land values for different types of farm, forest, or open space lands. This information shall be made available to local assessors.
History of Section.
P.L. 1980, ch. 252, § 2; P.L. 1985, ch. 181, art. 61, § 20; P.L. 2008, ch. 98, § 45; P.L. 2008, ch. 145, § 45.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-27 - Taxation of Farm, Forest, and Open Space Land › Section 44-27-9. - Change of ownership — Procedure for continuance of classification — Effect on land use change tax.

§ 44-27-9. Change of ownership — Procedure for continuance of classification — Effect on land use change tax.
(a)
Upon the change of ownership of title, as recorded in the land evidence records of the city or town, of land previously classified as farm, forest, or open space land, the assessor of the city or town where the land is located shall notify the new owner that the land is classified as farm, forest, or open space and that land withdrawn from that classification is subject to the land use change tax provided for in § 44-5-39. The new owner may apply to the local assessor for continuance of classification and special assessment as provided in § 44-5-12. Upon certification by the new owner that the land continues its use as farmland, its management as forest land, or its preservation as open space land, the assessor shall continue it as that on the assessment list and notify the director of environmental management of the change in ownership.
(b)
A change of ownership of land classified as farm, forest, or open space land, except for change in ownership through inheritance or interfamily transfer, where the new owner continues its classification as farm, forest, or open space land, commences anew the computation of the period the land has been so classified for the purposes of determining the land use change tax provided for in § 44-5-39.
(c)
For the purposes of this section, transfer of ownership of land from an individual to a corporation wholly owned by that individual and/or his or her immediate family is not considered a change of ownership of the land. Where the owner of land classified under this chapter is a corporation, any change in ownership of ten percent (10%) or more of the outstanding common stock of the corporation is considered a change in ownership of the land, and shall be reported to the assessor of the town or city in which the land is located.
(d)
New owners of land previously classified as farm, forest, or open space land who do not apply for continuance of classification as in subsection (a) of this section are considered to have voluntarily withdrawn the classification and become liable for the land use change tax in effect at the time of change of ownership. This tax is determined by the assessor within forty-five (45) days of the end of the recertification period provided for in subsection (a) of this section and falls due at the time the use of the land is changed. This tax constitutes a lien against the land and runs with the deed until the obligation is satisfied.
History of Section.
P.L. 1980, ch. 252, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-27 - Taxation of Farm, Forest, and Open Space Land › Section 44-27-10. - Reclassification of land withdrawn from classification — Effect on obligations and the land use change tax.

§ 44-27-10. Reclassification of land withdrawn from classification — Effect on obligations and the land use change tax.
Land, previously classified as farm, forest, or open space land, which was withdrawn from that classification may be reclassified as that classification if it still meets the requirements of this chapter. This reclassification of the land commences anew the computation of the period for purposes of the land use change tax. Any unpaid lien obligated by the previous withdrawal is voided. At no time shall an obligation incurred under the provisions of this chapter exceed ten percent (10%) of the then fair market value of the land.
History of Section.
P.L. 1980, ch. 252, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-27 - Taxation of Farm, Forest, and Open Space Land › Section 44-27-10.1. - Land withdrawn from classification for commercial renewable-energy production — Effect on obligation and the land use change tax.

§ 44-27-10.1. Land withdrawn from classification for commercial renewable-energy production — Effect on obligation and the land use change tax.
(a)
Farmlands classified in the farm, forest, or open-space program in this chapter shall not be subject to a land use change tax if the landowner converts no more than twenty percent (20%) of the total acreage of land that is actively devoted to agricultural or horticultural use to install a renewable energy system. Any acreage used for a renewable energy system that is designated for dual use under subsection (c) of this section shall not be included in the calculation of the twenty percent (20%) restriction. For purposes of this section, land that is actively devoted to agricultural or horticultural use shall be defined by rules and regulations established by the department of environmental management in consultation with the office of energy resources and shall include, at a minimum, any land that is actively devoted to agricultural or horticultural use that was previously used to install a renewable energy system. Those rules shall also define renewable energy system to include, at a minimum, any buffers, access roads, and other supporting infrastructure associated with the generation of renewable energy.
(b)
The tax assessor shall only withdraw from farmland classification the actual acreage of the farmland used for a renewable energy system that is not concurrently used as farmland. The rest of the farmland shall remain eligible as long as it still meets the program qualification criteria. This reclassification of farmlands shall not be considered an exception to the tax treatment for renewable energy systems prescribed by § 44-5-3(c) and reclassified farmland shall only be reclassified, revalued, and taxed to the classification and tax that predated the farmland classification.
(c)
The dual purpose designation for installing a renewable energy system and utilizing the land below and surrounding the system for agriculture purposes, shall be determined pursuant to rules and regulations that will be established by the department of environmental management in consultation with the office of energy resources. The regulations shall be adopted no later than December 30, 2017.
History of Section.
P.L. 2017, ch. 126, § 1; P.L. 2017, ch. 149, § 1; P.L. 2018, ch. 346, § 31; P.L. 2022, ch. 268, § 2, effective July 2, 2022.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-27 - Taxation of Farm, Forest, and Open Space Land › Section 44-27-11. - Powers of the board of assessment review or city or town council.

§ 44-27-11. Powers of the board of assessment review or city or town council.
The board of assessment review, or city or town council, has the power to:
(1)
Retain by contract or employ counsel, appraisers, private consultants, and other personnel for other service if funds are available.
(2)
Conduct hearings, examinations, and investigations as may be necessary and appropriate for the conduct of its operations.
(3)
Obtain access to public records and apply for the process of subpoena, if necessary, to produce books, papers, records, and other data.
(4)
Require the tax assessor of a city or town to classify land as farmland, forest land, or open space land if in the board’s judgment the land should be so classified.
(5)
Change the use value assessment placed on land classified as farmland, forest land, or open space land if in the board’s judgment land so classified has been incorrectly or inequitably assessed.
(6)
Change the fair market value placed on land subject to the land use change tax in § 44-5-39 if, in the judgment of the board, the land has been appraised in excess of its fair market value at the time of the change of use or withdrawal of classification.
(7)
Otherwise do all things necessary for the performance of its duties.
History of Section.
P.L. 1980, ch. 252, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-27 - Taxation of Farm, Forest, and Open Space Land › Section 44-27-12. - Duties of the board of assessment review or city or town council.

§ 44-27-12. Duties of the board of assessment review or city or town council.
The board of assessment review, or city or town council, shall hear and render a judgment on all appeals of:
(1)
Landowners denied certification as farmland or forest land by the director of the department of environmental management or when the certification has been cancelled;
(2)
Tax assessors aggrieved by the certification of land as farmland or forest land by the director of the department of environmental management;
(3)
Landowners denied classification as farm, forest, and open space land by the local assessor;
(4)
Landowners aggrieved by the use value assessment set by the local assessor;
(5)
Landowners appealing the fair market value set by the local assessor for use in determining the land use change tax payable under the provisions of §§ 44-5-39 — 44-5-41.
History of Section.
P.L. 1980, ch. 252, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-27 - Taxation of Farm, Forest, and Open Space Land › Section 44-27-13. - Severability.

§ 44-27-13. Severability.
If any clause, sentence, paragraph, or part of this chapter is for any reason judged invalid by any court of competent jurisdiction, the judgment does not affect, impair, or invalidate the remainder of this chapter but is confined in its operation to the clause, sentence, paragraph, or part of this chapter directly involved in the controversy in which the judgment has been rendered.
History of Section.
P.L. 1980, ch. 252, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-28 - Investment Tax [Repealed.] › Section 44-28-1 - — 44-28-36. Repealed.

§ 44-28-1 — 44-28-36. Repealed.
History of Section.
P.L. 1969, ch. 197, art. 1, § 1; P.L. 1970, ch. 28, § 1; P.L. 1970, ch. 302, § 1; P.L. 1970, ch. 311, § 1; P.L. 1970, ch. 312, § 1; P.L. 1970, ch. 323, § 1; Repealed by P.L. 1971, ch. 8, art. 3, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted › Section 44-29-1. - Definitions.

§ 44-29-1. Definitions.
As used in this chapter:
(1)
“Admission” means all charges established for admission except those specifically designated as service charges;
(2)
“Licensee” means a person conducting racing events at which betting under the pari-mutuel system is permitted;
(3)
“Person” includes, but is not limited to, individuals, associations, and corporations;
(4)
“Racing event” means a racing event at which pari-mutuel betting is permitted;
(5)
“Seller” means a person required by this chapter to collect any tax imposed under this chapter.
History of Section.
P.L. 1969, ch. 197, art. 2, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted › Section 44-29-2. - Imposition of tax.

§ 44-29-2. Imposition of tax.
There is levied and assessed a tax on admissions to any racing event in this state which is at the rate of one cent ($.01) for each five cents ($.05) or major fraction of the admission. This tax shall be collected by the seller of any admission at the time of the sale and shall be paid over in accordance with the following sections.
History of Section.
P.L. 1969, ch. 197, art. 2, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted › Section 44-29-3. - Filing of returns — Date due — Interest and penalty.

§ 44-29-3. Filing of returns — Date due — Interest and penalty.
On or before the tenth day of the month next succeeding the month in which any taxes imposed by this chapter are collected, the seller shall pay the taxes to the tax administrator and at the same time shall file with him or her a return in a form the administrator may by regulation prescribe. If any taxes are not paid to the tax administrator when due, there is added to the taxes, and made a part of the taxes, interest at the annual rate provided by § 44-1-7 from the date when the taxes became due until the date of payment; if any return is not filed when due, there shall be added to the taxes, and made a part of the taxes, a ten percent (10%) penalty of the amount of taxes due, which penalty shall be in addition to any interest added.
History of Section.
P.L. 1969, ch. 197, art. 2, § 1; P.L. 1992, ch. 388, § 9.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted › Section 44-29-4. - Deficiency determination — Interest.

§ 44-29-4. Deficiency determination — Interest.
If the tax administrator is not satisfied with the amount of taxes paid to him or her or with the return or returns filed with the administrator by any seller, the tax administrator may compute and determine the amount required by this chapter to be paid to the administrator, upon the basis of the facts contained in the return or returns or upon the basis of any information in his or her possession or that may come into his or her possession. The amount of his or her determination, exclusive of penalties, shall bear interest at the annual rate provided by § 44-1-7 from the tenth day after the close of the month for which the amount, or any portion of the amount, should have been paid until the date of payment.
History of Section.
P.L. 1969, ch. 197, art. 2, § 1; P.L. 1992, ch. 388, § 9.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted › Section 44-29-5. - Pecuniary penalties for deficiencies.

§ 44-29-5. Pecuniary penalties for deficiencies.
If any part of the deficiency for which a determination is made is due to negligence or intentional disregard of the provisions of this chapter, a penalty of ten percent (10%) of the amount of the determination shall be added to it. If any part of the deficiency for which a determination is made is due to fraud or intent to evade the provisions of this chapter, a penalty of fifty percent (50%) of the amount of the determination shall be added to it.
History of Section.
P.L. 1969, ch. 197, art. 2, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted › Section 44-29-6. - Notice of determination.

§ 44-29-6. Notice of determination.
The tax administrator shall give to the seller a written notice of his or her determination. Except in the case of fraud, intent to evade the provisions of this chapter, or failure to make a return, every notice of a determination shall be mailed within three (3) years after the tenth day of the calendar month following the month for which the amount is proposed to be determined or within three (3) years after the return is filed, whichever period expires later, unless a longer period is agreed upon by the tax administrator and the seller.
History of Section.
P.L. 1969, ch. 197, art. 2, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted › Section 44-29-7. - Determination without return — Interest and penalties.

§ 44-29-7. Determination without return — Interest and penalties.
If any seller fails to file a return, the tax administrator shall determine the amount of taxes required to be paid to the administrator, which determination shall be made for the month or months in respect to which the seller failed to file a return and shall be based upon any information which is in the tax administrator’s possession or may come into his or her possession. If the failure of any seller to file a return is due to fraud or intent to evade the provisions of this chapter, a penalty of fifty percent (50%) of the amount required to be paid by the seller, exclusive of penalties, shall be added to the amount required to be paid in addition to the ten percent (10%) penalty provided in § 44-29-3. After making this determination the tax administrator shall mail to the seller a written notice of the determination, interest at the annual rate provided by § 44-1-7, and penalties.
History of Section.
P.L. 1969, ch. 197, art. 2, § 1; P.L. 1992, ch. 388, § 9.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted › Section 44-29-8. - Taxes as debt to state — Lien on real estate.

§ 44-29-8. Taxes as debt to state — Lien on real estate.
The amount of any taxes, including interest and penalties, imposed by this chapter shall be a debt due from the seller to the state, shall be recoverable at law in the same manner as other debts, and until collected shall constitute a lien upon all the seller’s real property located in this state, and this lien shall take precedence over any other lien or encumbrance on the property.
History of Section.
P.L. 1969, ch. 197, art. 2, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted › Section 44-29-9. - Collection powers.

§ 44-29-9. Collection powers.
The tax administrator shall have for the collection of the taxes, including interest and penalties imposed by this chapter, the same powers as are prescribed for collection of taxes in chapters 1 and 7 — 9 of this title.
History of Section.
P.L. 1969, ch. 197, art. 2, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted › Section 44-29-10. - Payment of refunds.

§ 44-29-10. Payment of refunds.
All moneys received by the tax administrator under this chapter shall be paid over to the general treasurer. Whenever the tax administrator determines that any seller is entitled to a refund of any moneys paid by the seller under the provisions of this chapter, or whenever a court of competent jurisdiction orders a refund of any paid moneys, the general treasurer shall, upon certification by the tax administrator and with the approval of the director of the department of revenue, pay the refund from any moneys in the treasury not appropriated without any further act or resolution making appropriation; provided, that no refund shall be allowed unless a claim is filed with the tax administrator within three (3) years from the tenth day after the close of the month for which the overpayment was made. Every claim for a refund shall be made in writing, shall be in any form, and shall present any information that the tax administrator may by regulation require. Within thirty (30) days after disallowing any claim in whole or in part, the tax administrator shall give notice of his or her decision to the seller. If aggrieved by the decision, the seller, within thirty (30) days from the date of the mailing by the tax administrator of notice of the claim denial, may request a hearing and the tax administrator shall, as soon as practicable, set a time and place for the hearing. After the hearing, if aggrieved by the decision of the tax administrator, the seller may petition within thirty (30) days the sixth division of the district court for relief from the decision of the tax administrator. The court may confirm the decision of the tax administrator or order a refund or credit. 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. 1969, ch. 197, art. 2, § 1; P.L. 1976, ch. 140, § 31; P.L. 2008, ch. 98, § 46; P.L. 2008, ch. 145, § 46.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted › Section 44-29-11. - Hearing by administrator on application.

§ 44-29-11. Hearing by administrator on application.
Any person aggrieved by any assessment, deficiency, or otherwise, shall notify the tax administrator, in writing, within thirty (30) days from the date of mailing by the tax administrator of the notice of the assessment and request a hearing relative to the assessment. The tax administrator or a hearing officer designated by 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 penalties.
History of Section.
P.L. 1969, ch. 197, art. 2, § 1; P.L. 1993, ch. 459, § 9.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted › Section 44-29-12. - Appeals.

§ 44-29-12. Appeals.
Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth division district court pursuant to chapter 8 of title 8. The taxpayer’s right to appeal under this section shall be expressly made conditional upon prepayment of all taxes, interest, and penalties unless the taxpayer moves for and is granted an exemption from the prepayment requirement pursuant to § 8-8-26.
History of Section.
P.L. 1969, ch. 197, art. 2, § 1; P.L. 1976, ch. 140, § 131; P.L. 1984, ch. 183, § 11.