reglab/statecodes huggingface dataset:
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-20 - Cigarette and Other Tobacco Products Tax › Section 44-20-48. - Appeal to district court.

§ 44-20-48. Appeal to district court.
Any person aggrieved by any decision of the tax administrator under the provisions of this chapter may appeal the decision within thirty (30) days thereafter to the sixth (6th) division of the district court. The appellant shall at the time of taking an appeal file with the court a bond of recognizance to the state, with surety to prosecute the appeal to effect and to comply with the orders and decrees of the court in the premises. These appeals are preferred cases, to be heard, unless cause appears to the contrary, in priority to other cases. The court may grant relief as may be equitable. If the court determines that the appeal was taken without probable cause, the court may tax double or triple costs, as the case demands; and, upon all those appeals, which may be denied, costs may be taxed against the appellant at the discretion of the court. In no case shall costs be taxed against the state, its officers, or agents. 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. 1939, ch. 663, § 28; G.L. 1956, § 44-20-48; P.L. 1976, ch. 140, § 28; P.L. 1982, ch. 328, § 4.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-20 - Cigarette and Other Tobacco Products Tax › Section 44-20-49. - Disposition of revenue — Payment of refunds.

§ 44-20-49. Disposition of revenue — Payment of refunds.
All moneys received by the tax administrator under the provisions of this chapter, except for the funds allocated to the tax administrator pursuant to § 44-20-19, are paid over to the general treasurer. Whenever the tax administrator determines that any person is entitled to a refund of any moneys paid by that person 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 controller, pay the refunds from any moneys in the treasury not appropriated without any further act or resolution making appropriation for any moneys.
History of Section.
P.L. 1939, ch. 663, § 29; G.L. 1956, § 44-20-49; P.L. 1968, ch. 263, art. 8, § 12; P.L. 1978, ch. 167, § 3; P.L. 1985, ch. 181, art. 58, § 1; P.L. 1985, ch. 402, § 3; P.L. 1986, ch. 287, art. 28, § 1; P.L. 1991, ch. 6, art. 27, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-20 - Cigarette and Other Tobacco Products Tax › Section 44-20-50. - Administration — Forms — Rules and regulations.

§ 44-20-50. Administration — Forms — Rules and regulations.
The administration of this chapter is vested in the tax administrator and all forms necessary and proper for the enforcement of this chapter are prescribed and may be furnished by the tax administrator. The tax administrator may prescribe regulations and rulings, not inconsistent with law, to carry into effect the provisions of this chapter, which regulations and rulings, when reasonably designed to carry out the intent and purpose of this chapter, are prima facie evidence of its proper interpretation.
History of Section.
P.L. 1939, ch. 663, § 30; G.L. 1956, § 44-20-50.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-20 - Cigarette and Other Tobacco Products Tax › Section 44-20-51. - Penalty for violations generally.

§ 44-20-51. Penalty for violations generally.
(a)
Except as otherwise provided in this chapter, any person who or that violates any provision of this chapter shall be fined or imprisoned, or both fined and imprisoned, as follows:
(1)
For a first offense in a twenty-four-month (24) period, fined not more than one thousand dollars ($1,000);
(2)
For a second or subsequent offense in a twenty-four-month (24) period, fined not more than five thousand dollars ($5,000) or imprisoned for not more than three (3) years, or both fined and imprisoned.
(b)
Whoever knowingly violates any provision of this chapter, or of regulations prescribed thereunder, shall, in addition to any other penalty provided in this chapter, for each such offense, be fined not more than five thousand dollars ($5,000) or imprisoned not more than one year, or both.
(c)
When determining the amount of a fine sought or imposed under this section, evidence of mitigating factors, including history, severity, and intent, shall be considered.
History of Section.
P.L. 1939, ch. 663, § 33; G.L. 1956, § 44-20-51; P.L. 2007, ch. 246, § 3; P.L. 2007, ch. 250, § 3; P.L. 2014, ch. 151, § 1; P.L. 2014, ch. 168, § 1; P.L. 2016, ch. 512, art. 1, § 32.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-20 - Cigarette and Other Tobacco Products Tax › Section 44-20-51.1. - Civil penalties.

§ 44-20-51.1. Civil penalties.
(a)
Whoever omits, neglects, or refuses to comply with any duty imposed upon him/her by this chapter, or to do, or cause to be done, any of the things required by this chapter, or does anything prohibited by this chapter, shall, in addition to any other penalty provided in this chapter, be liable as follows:
(1)
For a first offense in a twenty-four-month (24) period, a penalty of not more than ten (10) times the retail value of the cigarettes and/or other tobacco products involved; and
(2)
For a second or subsequent offense in a twenty-four-month (24) period, a penalty of not more than twenty-five (25) times the retail value of the cigarettes and/or other tobacco products involved.
(b)
Whoever fails to pay any tax imposed by this chapter at the time prescribed by law or regulations, shall, in addition to any other penalty provided in this chapter, be liable for a penalty of one thousand dollars ($1,000) or not more than five (5) times the tax due but unpaid, whichever is greater.
(c)
When determining the amount of a penalty sought or imposed under this section, evidence of mitigating or aggravating factors, including history, severity, and intent, shall be considered.
History of Section.
P.L. 2007, ch. 246, § 2; P.L. 2007, ch. 250, § 2; P.L. 2014, ch. 151, § 1; P.L. 2014, ch. 168, § 1; P.L. 2017, ch. 302, art. 8, § 15.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-20 - Cigarette and Other Tobacco Products Tax › Section 44-20-51.2. - Criminal penalty for fraudulent offenses.

§ 44-20-51.2. Criminal penalty for fraudulent offenses.
Whoever, with intent to defraud the state, fails to comply with any requirement of this chapter or regulations prescribed thereunder shall, in addition to any other penalty provided in this chapter, for each such offense, be fined one hundred thousand dollars ($100,000), or imprisoned not more than fifteen (15) years, or both.
History of Section.
P.L. 2007, ch. 246, § 2; P.L. 2007, ch. 250, § 2; P.L. 2014, ch. 151, § 1; P.L. 2014, ch. 168, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-20 - Cigarette and Other Tobacco Products Tax › Section 44-20-51.3. - Counterfeit cigarettes.

§ 44-20-51.3. Counterfeit cigarettes.
(a)
Notwithstanding any other provision of law, the sale or possession for sale of counterfeit cigarettes by a manufacturer, importer, distributor, or dealer shall result in the seizure of the product and related machinery by the administrator or any law enforcement agency and shall be punishable as follows:
(1)
A knowing violation involving a total quantity of less than two (2) cartons of cigarettes shall be punishable by a fine of ten thousand dollars ($10,000), or five (5) times the retail value of the cigarettes involved, whichever is greater, or imprisoned not to exceed five (5) years, or both.
(2)
A subsequent knowing violation involving a total quantity of less than two (2) cartons of cigarettes shall be punishable by a fine of fifty thousand dollars ($50,000), or five (5) times the retail value of the cigarettes involved, whichever is greater, or imprisoned not to exceed ten (10) years, or both, and shall also result in the revocation by the administrator of the manufacturer, importer, distributor, or dealer license.
(3)
A first knowing violation involving a total quantity of two (2) cartons of cigarettes or more shall be punishable by a fine of twenty thousand dollars ($20,000), or five (5) times the retail value of the cigarettes involved, whichever is greater, or imprisoned not to exceed five (5) years, or both.
(4)
A subsequent knowing violation involving a quantity of two (2) cartons of cigarettes or more shall be punishable by a fine of one hundred thousand dollars ($100,000), or five (5) times the retail value of the cigarettes involved, whichever is greater, or imprisoned not to exceed fifteen (15) years, or both, and shall also result in the revocation by the administrator of the manufacturer, importer, distributor, or dealer license.
(b)
For purposes of this section, counterfeit cigarettes includes cigarettes that have false manufacturing labels or packages of cigarettes bearing counterfeit tax stamps. Any counterfeit cigarettes seized by the administrator shall be destroyed.
History of Section.
P.L. 2007, ch. 246, § 2; P.L. 2007, ch. 250, § 2; P.L. 2010, ch. 239, § 42; P.L. 2014, ch. 151, § 1; P.L. 2014, ch. 168, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-20 - Cigarette and Other Tobacco Products Tax › Section 44-20-52. - Exercise of powers and duties.

§ 44-20-52. Exercise of powers and duties.
Whenever in this chapter any reference is made to any power or duty of the tax administrator, or controller, the reference is construed to mean that the power or duty shall be exercised by the tax administrator, or controller, or by the authorized agent of the officer, under the supervision and direction of the director of revenue.
History of Section.
P.L. 1939, ch. 663, § 34; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, § 44-20-52; P.L. 2008, ch. 98, § 43; P.L. 2008, ch. 145, § 43.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-20 - Cigarette and Other Tobacco Products Tax › Section 44-20-53. - Direct tax on consumer.

§ 44-20-53. Direct tax on consumer.
All taxes paid in pursuance of this chapter are conclusively presumed to be a direct tax on the retail consumer, pre-collected for the purpose of convenience and facility only.
History of Section.
P.L. 1939, ch. 663, § 39; P.L. 1956, ch. 3635, § 1; G.L. 1956, § 44-20-53; P.L. 1968, ch. 263, art. 8, § 13.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-20 - Cigarette and Other Tobacco Products Tax › Section 44-20-54. - Taxes and fees as debt to state.

§ 44-20-54. Taxes and fees as debt to state.
Any tax imposed under the provisions of this chapter, together with all license fees or charges, also become, from the time they are due and payable, a debt to the state of Rhode Island from the person or corporation liable for the payment of the tax, fees or charges.
History of Section.
P.L. 1939, ch. 663, § 37; G.L. 1956, § 42-20-54.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-20 - Cigarette and Other Tobacco Products Tax › Section 44-20-55. - Severability.

§ 44-20-55. Severability.
The provisions of this chapter are declared to be severable; and in case any part, section, or provision of this chapter is held void by any court of competent jurisdiction, the remaining parts, sections, and provisions of the chapter are not impaired or affected.
History of Section.
P.L. 1939, ch. 663, § 36; G.L. 1956, § 44-20-55.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-20 - Cigarette and Other Tobacco Products Tax › Section 44-20-56 - — 44-20-58. Repealed.

§ 44-20-56 — 44-20-58. Repealed.
History of Section.
P.L. 1968, ch. 263, art. 8, § 14; Repealed by P.L. 1978, ch. 167, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-20 - Cigarette and Other Tobacco Products Tax › Section 44-20-59. - Exemption of sales of cannabis.

§ 44-20-59. Exemption of sales of cannabis.
Notwithstanding any provision of the general or public laws to the contrary, the sale of cannabis in accordance with:
(1)
Chapter 28.6 of title 21 and chapter 67 of this title; or
(2)
Chapter 28.11 of title 21 and chapter 70 of this title are exempted from the taxes imposed by this chapter.
History of Section.
P.L. 2023, ch. 136, § 1, effective June 20, 2023; P.L. 2023, ch. 137, § 1, effective June 20, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-20.1 - Delivery Sales of Cigarettes › Section 44-20.1-1. - Definitions.

§ 44-20.1-1. Definitions.
For purposes of this chapter:
(1)
“Administrator” means the tax administrator.
(2)
“Adult” means a person who is at least the legal minimum purchase age.
(3)
“Consumer” means an individual who is not licensed as a wholesaler or retailer pursuant to the provisions of § 44-20-2.
(4)
“Delivery sale” means any sale of cigarettes to a consumer in the state where either:
(i)
The purchaser submits the order for such sale by means of a telephonic or other method of voice transmission, the mail or any other delivery service, or the Internet or other online service; or
(ii)
The cigarettes are delivered by use of the mails or other delivery service. A sale of cigarettes shall be a delivery sale regardless of whether the seller is located within or without the state. A sale of cigarettes not for personal consumption to a person who is a wholesale dealer or a retail dealer shall not be a delivery sale.
(5)
“Delivery service” means any person who is engaged in the commercial delivery of letters, packages, or other containers.
(6)
“Legal minimum purchase age” means the minimum age at which an individual may legally purchase cigarettes in the state.
(7)
“Mail” or “mailing” means the shipment of cigarettes through the United States Postal Service.
(8)
“Person” means the same as that term is defined in § 44-20-1.
(9)
“Shipping container” means bills of lading, airbills, or any other documents used to evidence the undertaking by a delivery service to deliver letters, packages, or other containers.
History of Section.
P.L. 2005, ch. 346, § 2; P.L. 2005, ch. 392, § 2; P.L. 2010, ch. 239, § 43.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-20.1 - Delivery Sales of Cigarettes › Section 44-20.1-2. - Requirements for delivery sales.

§ 44-20.1-2. Requirements for delivery sales.
(a)
No person shall make a delivery sale of cigarettes to any individual who is under the legal minimum purchase age in the state.
(b)
Each person accepting a purchase order for a delivery sale shall comply with:
(1)
The age verification requirements set forth in § 44-20.1-3;
(2)
The disclosure requirements set forth in § 44-20.1-4;
(3)
The shipping requirements set forth in § 44-20.1-5;
(4)
The registration and reporting requirements set forth in § 44-20.1-6;
(5)
The tax collection requirements set forth in § 44-20.1-7; and
(6)
All other laws of the state generally applicable to sales of cigarettes that occur entirely within the state, including, but not limited to, those laws imposing: (i) excise taxes; (ii) sales taxes; (iii) license and revenue-stamping requirements; and (iv) escrow payment obligations as set forth in § 23-71-3.
History of Section.
P.L. 2005, ch. 346, § 2; P.L. 2005, ch. 392, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-20.1 - Delivery Sales of Cigarettes › Section 44-20.1-3. - Age Verification requirements.

§ 44-20.1-3. Age Verification requirements.
(a)
No person shall mail, ship, or otherwise deliver cigarettes in connection with a delivery sale unless such person prior to the first delivery sale to such consumer:
(1)
Obtains from the prospective consumer a certification that includes:
(i)
A reliable confirmation that the consumer is at least the legal minimum purchase age; and
(ii)
A statement signed by the prospective consumer in writing that certifies the prospective consumer’s address and that the consumer is at least eighteen (18) years of age. Such statement shall also confirm:
(A)
That the prospective consumer understands that signing another person’s name to such certification is illegal;
(B)
That the sale of cigarettes to individuals under the legal minimum purchase age is illegal;
(C)
That the purchase of cigarettes by individuals under the legal minimum purchase age is illegal under the laws of the state; and
(D)
That the prospective consumer wants to receive mailings from a tobacco company;
(2)
Makes a good faith effort to verify the information contained in the certification provided by the prospective consumer pursuant to subsection (1) against a commercially available database, or obtains a photocopy or other image of the valid, government-issued identification stating the date of birth or age of the individual placing the order;
(3)
Provides to the prospective consumer, via e-mail or other means, a notice that meets the requirements of § 44-20.1-4; and
(4)
In the case of an order for cigarettes pursuant to an advertisement on the Internet, receives payment for the delivery sale from the prospective consumer by a credit or debit card that has been issued in such consumer’s name or by check.
(b)
Persons accepting purchase orders for delivery sales may request that the prospective consumers provide their e-mail addresses.
History of Section.
P.L. 2005, ch. 346, § 2; P.L. 2005, ch. 392, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-20.1 - Delivery Sales of Cigarettes › Section 44-20.1-4. - Disclosure requirements.

§ 44-20.1-4. Disclosure requirements.
The notice required under subdivision 44-20.1-3(a)(3) shall include:
(a)
A prominent and clearly legible statement that cigarette sales to consumers below the legal minimum purchase age are illegal;
(b)
A prominent and clearly legible statement that sales of cigarettes are restricted to those consumers who provide verifiable proof of age in accordance with § 44-20.1-3; and
(c)
A prominent and clearly legible statement that cigarette sales are subject to tax under the provisions of § 44-20-12, and an explanation of how such tax has been, or is to be paid with respect to such delivery sale.
History of Section.
P.L. 2005, ch. 346, § 2; P.L. 2005, ch. 392, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-20.1 - Delivery Sales of Cigarettes › Section 44-20.1-5. - Shipping requirements.

§ 44-20.1-5. Shipping requirements.
(a)
Each person who mails, ships, or otherwise delivers cigarettes in connection with a delivery sale:
(1)
Shall include as part of the bill of lading or other shipping documents a clear and conspicuous statement providing as follows: “Cigarettes: Rhode Island law prohibits shipping to individuals under 18, and requires the payment of all applicable taxes”:
(2)
Shall use a method of mailing, shipping or delivery that obligates the delivery service to require: (i) the consumer placing the purchase order for the delivery sale or another adult of legal minimum purchase age residing at the consumer’s address, to sign to accept delivery of the shipping container; and (ii) proof, in the form of a valid, government-issued identification bearing a photograph of the individual who signs to accept delivery of the shipping container, demonstrating that he/she either the addressee or another adult of legal minimum purchase age residing at the consumer’s address. However, proof of the legal minimum purchase age shall be required only if such individual appears to be under twenty-seven (27) years of age; and
(3)
Shall provide to the delivery service retained for such delivery sale evidence of full compliance with § 44-20.1-7.
(b)
If the person accepting a purchase order for a delivery sale delivers the cigarettes without using a delivery service, such person shall comply with all requirements of this chapter applicable to a delivery service and shall be in violation of the provisions of this chapter if he/she fails to comply with any such requirement.
History of Section.
P.L. 2005, ch. 346, § 2; P.L. 2005, ch. 392, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-20.1 - Delivery Sales of Cigarettes › Section 44-20.1-6. - Registration and reporting requirements.

§ 44-20.1-6. Registration and reporting requirements.
(a)
Prior to making delivery sales or mailing, shipping or otherwise delivering cigarettes in connection with any such sales, every person shall file with the administrator a statement setting forth such person’s name, trade, name, and the address of such person’s principal place of business and any other place of business.
(b)
Not later than the tenth (10th) day of each calendar month, each person that has made a delivery sale or mailed, shipped, or otherwise delivered cigarettes in connection with any such sale during the previous calendar month shall file with the administrator a memorandum or a copy of the invoice that provides for and every such delivery sale:
(1)
The name and address of the consumer to whom such delivery sale was made;
(2)
The brand or brands of cigarettes that were sold in such delivery sale; and
(3)
The quantity of cigarettes that were sold in such delivery sale.
(c)
Any person that satisfies the requirements of section 376 of title 15 of the United States Code shall be deemed to satisfy the requirements of this section.
History of Section.
P.L. 2005, ch. 346, § 2; P.L. 2005, ch. 392, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-20.1 - Delivery Sales of Cigarettes › Section 44-20.1-7. - Collection of taxes.

§ 44-20.1-7. Collection of taxes.
Each person accepting a purchase order for a delivery sale shall collect and remit to the administrator all cigarette taxes imposed by the state with respect to such delivery sale, except that such collection and remission shall not be required to the extent such person has obtained proof (in the form of the presence of applicable tax stamps or otherwise) that such taxes already have been paid to the state.
History of Section.
P.L. 2005, ch. 346, § 2; P.L. 2005, ch. 392, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-20.1 - Delivery Sales of Cigarettes › Section 44-20.1-8. - Penalties.

§ 44-20.1-8. Penalties.
(a)
Except as otherwise provided in this section, a first violation of any provision of this chapter shall be punishable by a fine of one thousand dollars ($1,000) or five (5) times the retail value of the cigarettes involved, whichever is greater. A second or subsequent violation of any provision of this chapter shall be punishable by a fine of five thousand dollars ($5,000) or five (5) times the retail value of the cigarettes involved, whichever is greater.
(b)
Any person who knowingly violates any provision of this chapter, or who knowingly and falsely submits a certification under subsection 44-20.1-3(a)(1) in another person’s name, shall, for each such offense, be fined ten thousand dollars ($10,000) or five (5) time the retail value of the cigarettes involved, whichever is greater, or imprisoned not more than five (5) years, or both.
(c)
Any person failing to collect of remit to the administrator any tax required in connection with a delivery sale, shall be assessed, in addition to any other penalty, a penalty of five (5) times the retail value of the cigarettes involved.
(d)(1)
Any cigarettes sold or attempted to be sold in a delivery sale that does not meet the requirements of this chapter shall be forfeited to the state and destroyed.
(2)
All fixtures, equipment, and all other materials and personal property on the premises of any person who, with the intent to defraud the state, violates and of the requirements of this chapter, shall be forfeited to the state.
History of Section.
P.L. 2005, ch. 346, § 2; P.L. 2005, ch. 392, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-20.1 - Delivery Sales of Cigarettes › Section 44-20.1-9. - Enforcement.

§ 44-20.1-9. Enforcement.
The attorney general, or his or her designee, or any person who holds a valid permit under 26 U.S.C. § 5712, may bring an action on the appropriate court in the state to prevent or restrain violation of this chapter by any person, or any person controlling such person.
History of Section.
P.L. 2005, ch. 346, § 2; P.L. 2005, ch. 392, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-20.2 - Little Cigar Tax › Section 44-20.2-2. - Tax imposed on little cigars sold.

§ 44-20.2-2. Tax imposed on little cigars sold.
The tax imposed on little cigars shall be imposed in accordance with the provisions of §§ 44-20-2 — 44-20-55.
History of Section.
P.L. 2008, ch. 104, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-21 - Duty on Auction Sales › Section 44-21-1. - Sales subject to duty.

§ 44-21-1. Sales subject to duty.
All sales by auction are made by an auctioneer and are subject to a duty to the state, except the following:
(1)
Sales made pursuant to any judgment, sentence, decree, order, or rule of any court or judicial officer of the state or of any court of the United States having jurisdiction within the state;
(2)
Sales made by virtue of any writ, execution, warrant of distress, or order of law, or the property of any city or town, sales of property held by executors, administrators, or guardians of estates lying or being within the state;
(3)
Sales of pews, or choice of pews in houses of public worship; and
(4)
Sales of goods exhibited at any fair held by the Rhode Island society for the encouragement of domestic industry, or by the Aquidneck agricultural society, and which may be sold by auction during the continuance of the fair.
History of Section.
G.L. 1896, ch. 159, § 11; G.L. 1909, ch. 188, § 11; G.L. 1923, ch. 216, § 11; G.L. 1938, ch. 337, § 11; G.L. 1956, § 44-21-1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-21 - Duty on Auction Sales › Section 44-21-2. - Duty imposed — Apportionment between state and city or town.

§ 44-21-2. Duty imposed — Apportionment between state and city or town.
The duty upon all property sold by auction in the state and which is liable to duty is one-tenth of one percent (.1%), and inures one-eighth (⅛) part of the duty to the use of the city or town in which sales are made and the remainder of the duty to the use of the state.
History of Section.
G.L. 1896, ch. 159, § 12; G.L. 1909, ch. 188, § 12; G.L. 1923, ch. 216, § 12; G.L. 1938, ch. 337, § 12; G.L. 1956, § 44-21-2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-21 - Duty on Auction Sales › Section 44-21-3. - Amount on which duty based — Retention and payment by auctioneer.

§ 44-21-3. Amount on which duty based — Retention and payment by auctioneer.
The duties listed in § 44-21-2 are calculated on the sums for which the exposed property to sale is struck off, and is retained by the officer selling the property out of the amount of the sales and paid over to the proper officer.
History of Section.
G.L. 1896, ch. 159, § 13; G.L. 1909, ch. 188, § 13; G.L. 1923, ch. 216, § 13; G.L. 1938, ch. 337, § 13; G.L. 1956, § 44-21-3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-21 - Duty on Auction Sales › Section 44-21-4. - Bidding on part of property to be sold.

§ 44-21-4. Bidding on part of property to be sold.
Whenever any sale or bidding is made at public auction in regard to any real estate or in regard to any goods, wares, merchandise or other personal property, upon any less quantity than the whole, for the purpose of fixing the price of any larger quantity or of the whole, the whole amount of the property sold, transferred, contracted for or negotiated by the terms and conditions of the auction is subject to a duty as if the whole has been set up and sold by auction.
History of Section.
G.L. 1896, ch. 159, § 14; G.L. 1909, ch. 188, § 14; G.L. 1923, ch. 216, § 14; G.L. 1938, ch. 337, § 14; G.L. 1956, § 44-21-4.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-21 - Duty on Auction Sales › Section 44-21-5. - Purchase by auctioneer or original owner.

§ 44-21-5. Purchase by auctioneer or original owner.
Whenever any auction has actually begun and the final purchase or bidding has been made by the owner of the property, by the auctioneer or by any person employed by either of them, the duty is paid as if the bidding has been made by any other person.
History of Section.
G.L. 1896, ch. 159, § 15; G.L. 1909, ch. 188, § 15; G.L. 1923, ch. 216, § 15; G.L. 1938, ch. 337, § 15; G.L. 1956, § 44-21-5.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-21 - Duty on Auction Sales › Section 44-21-6. - Accounts rendered by auctioneers.

§ 44-21-6. Accounts rendered by auctioneers.
(a)
Every auctioneer shall by January 31, and July 31, as of December 31 and June 30, render a just and true account, in writing, subscribed by the auctioneer, to the general treasurer of all property subject to duty sold by the auctioneer, the amount of each day’s sale and the date of the sale.
(b)
The treasury, at reasonable times and upon reasonable notice, may examine the records of any licensee to determine whether the person has complied with the account.
(c)
The treasury may file a request with the director of business regulations to deny, suspend, or revoke the license of any licensee for not rendering the account.
History of Section.
G.L. 1896, ch. 159, § 16; G.L. 1909, ch. 188, § 16; G.L. 1923, ch. 216, § 16; G.L. 1938, ch. 337, § 16; G.L. 1956, § 44-21-6; P.L. 1991, ch. 64, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-21 - Duty on Auction Sales › Section 44-21-7. - Oath to auctioneer’s account.

§ 44-21-7. Oath to auctioneer’s account.
The auctioneer shall take, before some magistrate authorized to administer oaths, the following oath, to be endorsed and certified on the account so rendered: “I, [naming the person] do solemnly swear (or, affirm) that this account, to which I have subscribed my name, contains a just and true account of all property sold or struck off by me, subject to duty by law within the time mentioned in the account, and of the days on which the properties were sold and that I have attended the sales personally, and have examined the entries of the sales in the book kept by me for that purpose, and know this account to be in all respects correct”; to which oath the auctioneer subscribes his or her name.
History of Section.
G.L. 1896, ch. 159, § 17; G.L. 1909, ch. 188, § 17; G.L. 1923, ch. 216, § 17; G.L. 1938, ch. 337, § 17; G.L. 1956, § 44-21-7.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-21 - Duty on Auction Sales › Section 44-21-8. - Payments to general and city or town treasurers.

§ 44-21-8. Payments to general and city or town treasurers.
Every auctioneer shall, within ten (10) days after rendering the account and taking the oath under § 44-21-7, pay the amount of duty upon the account of sales to the general treasurer for the use of the state, and the amount of duty due the city or town, to the city or town treasurer; and in case no sales on which duties are payable have been made, the auctioneer shall make an affidavit of this fact at the time and in the manner directed by this chapter, and transmit the affidavit to the general treasurer.
History of Section.
G.L. 1896, ch. 159, § 18; G.L. 1909, ch. 188, § 18; G.L. 1923, ch. 216, § 18; G.L. 1938, ch. 337, § 18; G.L. 1956, § 44-21-8; P.L. 1999, ch. 354, § 32.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-21 - Duty on Auction Sales › Section 44-21-9. - Forfeiture for neglect of duty by auctioneer.

§ 44-21-9. Forfeiture for neglect of duty by auctioneer.
Every auctioneer who fails to render his or her account or affidavit to the general treasurer, or fails to pay the duty due the state or city or town at the time and in the manner provided:
(1)
May be required to pay to the state and/or city or town interest at the annual rate of twelve percent (12%) from the date the duty should have been paid; and/or
(2)
Shall forfeit for every neglect five hundred dollars ($500), to be sued for by the general treasurer to the use of the state, unless the neglect is not paying the duty due the city or town, and then by the city or town treasurer to the use of the city or town.
History of Section.
G.L. 1896, ch. 159, § 19; G.L. 1909, ch. 188, § 19; G.L. 1923, ch. 216, § 19; G.L. 1938, ch. 337, § 19; G.L. 1956, § 44-21-9; P.L. 1991, ch. 64, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-22 - Estate and Transfer Taxes — Liability and Computation › Section 44-22-2. - Exemption — Missing persons in military action.

§ 44-22-2. Exemption — Missing persons in military action.
An estate of a serviceman or servicewoman who has been classified by the armed forces of the United States as missing in action is exempt from provisions of this chapter pertaining to taxation.
History of Section.
P.L. 1977, ch. 213, § 1; P.L. 1983, ch. 178, § 1; P.L. 1984, ch. 206, art. VI, § 2; P.L. 1984 (s.s.), ch. 450, § 2; G.L. 1956, § 44-22-2; P.L. 1990, ch. 65, art. 61, § 3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-22 - Estate and Transfer Taxes — Liability and Computation › Section 44-22-3 - — 44-22-7. Repealed.

§ 44-22-3 — 44-22-7. Repealed.
History of Section.
P.L. 1916, ch. 1339, §§ 1, 2 and 5; P.L. 1920, ch. 1946, §§ 1, 2; G.L. 1923, ch. 39, §§ 1, 2, 4 and 5; P.L. 1923, ch. 423, § 1; P.L. 1923, ch. 426, § 1; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; P.L. 1932, ch. 1963, § 1; G.L. 1938, ch. 43, §§ 1, 4; P.L. 1939, ch. 664, § 1; G.L. 1956, §§ 44-22-2 — 44-22-7; P.L. 1957, ch. 154, § 1; P.L. 1960, §§ 1, 2; P.L. 1978, ch. 170, § 1; P.L. 1979, ch. 74, § 1; P.L. 1980, ch. 275, § 2; P.L. 1982, ch. 148, § 1; P.L. 1984, ch. 206, art. VI, § 2; P.L. 1984 (s.s.), ch. 450, § 2; Repealed by P.L. 1990, ch. 65, art. 61, § 2, effective January 1, 1992.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-22 - Estate and Transfer Taxes — Liability and Computation › Section 44-22-8 - — 44-22-11. Repealed.

§ 44-22-8 — 44-22-11. Repealed.
History of Section.
P.L. 1916, ch. 1339, §§ 7-9; G.L. 1923, ch. 39, §§ 6-9; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 6-9; P.L. 1939, ch. 664, § 1; P.L. 1948, ch. 2098, § 2; G.L. 1956, §§ 44-22-8 — 44-22-11; P.L. 1960, ch. 218, § 3; P.L. 1969, ch. 158, § 2; P.L. 1978, ch. 170, § 1; Repealed by P.L. 1980, ch. 275, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-22 - Estate and Transfer Taxes — Liability and Computation › Section 44-22-12 - — 44-22-20. Repealed.

§ 44-22-12 — 44-22-20. Repealed.
History of Section.
P.L. 1916, ch. 1339, §§ 13-15, 28; G.L. 1923, ch. 39, §§ 11-15, 26-28, 32-39; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 11-14, 26, 27, 32, 34, 36, 38; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-22-12 — 44-22-20; P.L. 1980, ch. 275, § 2; P.L. 1984, ch. 206, art. VI, § 2; P.L. 1984 (s.s.), ch. 450, § 2; Repealed by P.L. 1990, ch. 65, art. 61, § 2, effective January 1, 1992.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-22 - Estate and Transfer Taxes — Liability and Computation › Section 44-22-21. - Repealed.

§ 44-22-21. Repealed.
History of Section.
P.L. 1916, ch. 1339, § 16; G.L. 1923, ch. 39, §§ 14-16; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 14, 15; P.L. 1939, ch. 654, § 1; G.L. 1956, § 44-22-21; Repealed by P.L. 1980, ch. 275, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-22 - Estate and Transfer Taxes — Liability and Computation › Section 44-22-22 - — 44-22-24. Repealed.

§ 44-22-22 — 44-22-24. Repealed.
History of Section.
P.L. 1916, ch. 1339, §§ 4, 17, 30; G.L. 1923, ch. 39, §§ 3, 4, 15-17, 28-30; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 3, 15, 16, 28, 29; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-22-22 — 44-22-24; P.L. 1984, ch. 206, art. VI, § 2; P.L. 1984 (s.s.), ch. 450, § 2; Repealed by P.L. 1990, ch. 65, art. 61, § 2, effective January 1, 1992.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-22 - Estate and Transfer Taxes — Liability and Computation › Section 44-22-25. - Repealed.

§ 44-22-25. Repealed.
History of Section.
P.L. 1916, ch. 1339, § 12; G.L. 1923, ch. 39, §§ 10-12; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 10, 11; P.L. 1939, ch. 654, § 1; G.L. 1956, § 44-22-25; Repealed by P.L. 1980, ch. 275, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-23 - Estate and Transfer Taxes — Enforcement and Collection › Section 44-23-1. - Statements filed by executors, administrators and heirs-at-law.

§ 44-23-1. Statements filed by executors, administrators and heirs-at-law.
(a)
Every executor, administrator, and heir-at-law, within nine (9) months after the death of the decedent, shall file with the tax administrator a statement under oath showing the full and fair cash value of the estate, the amounts paid out from the estate for claims, expenses, charges, and fees, and the statement shall also provide the names and addresses of all persons entitled to take any share or interest of the estate as legatees or distributees of the estate.
(b)
A fee of fifty dollars ($50.00) is paid when filing any statement required by this section. All fees received under this section are allocated to the tax administrator for enforcement and collection of taxes.
History of Section.
P.L. 1916, ch. 1339, § 22; P.L. 1920, ch. 1946, § 6; G.L. 1923, ch. 39, §§ 20-22; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 20, 21; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-1; P.L. 1971, ch. 48, § 2; P.L. 1978, ch. 170, § 2; P.L. 1984, ch. 206, art. VI, § 5; P.L. 1984, ch. 243, § 1; P.L. 1984 (s.s.), ch. 450, § 2; P.L. 1985, ch. 181, art. 45, § 5; P.L. 1990, ch. 65, art. 61, § 4; P.L. 1993, ch. 138, art. 38, § 1; P.L. 2011, ch. 151, art. 19, § 15.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-23 - Estate and Transfer Taxes — Enforcement and Collection › Section 44-23-2. - Statements filed by trustees.

§ 44-23-2. Statements filed by trustees.
Whenever any person during his or her life appoints a trustee, naming that person or others as beneficiaries, and providing for the administration of the trust after his or her death, or providing for a termination of the trust and a distribution of the trust estate or any part of the trust estate at his or her death, any person acting as the trustee or any trustee of property subject to a power of appointment, shall, within thirty (30) days after the death of the creator of the trust, or within thirty (30) days after the death of the donee of the power file with the tax administrator a sworn statement showing:
(1)
The trust agreement, if any;
(2)
The full and fair cash value of the trust estate;
(3)
The extent of the duration of the trust;
(4)
The manner provided for its termination;
(5)
The names and addresses of the beneficiaries of the trust; and
(6)
Any other information relating to the trust, which the tax administrator may deem necessary for the proper assessment of the tax on the estate.
History of Section.
P.L. 1916, ch. 1339, § 22; P.L. 1920, ch. 1946, § 6; G.L. 1923, ch. 39, §§ 20-22; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 20, 21; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-23 - Estate and Transfer Taxes — Enforcement and Collection › Section 44-23-3. - Extension of time for filing of statement.

§ 44-23-3. Extension of time for filing of statement.
The tax administrator has authority to grant extensions of time corresponding to the approved extension granted by the Internal Revenue Service for the filing of federal form 706 within which any statement is required to be filed upon written application of the executor, administrator, heir-at-law, or trustee desiring an extension, and it is the duty of the executor, administrator, heir-at-law, or trustee, to file the statement within the extension of time granted.
History of Section.
P.L. 1916, ch. 1339, § 22; P.L. 1920, ch. 1946, § 6; G.L. 1923, ch. 39, § 22; G.L. 1923, ch. 39, § 21, as enacted by P.L. 1926, ch. 810, § 1; G.L. 1926, ch. 39, § 20; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, § 20; G.L. 1938, ch. 43, § 21; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-3; P.L. 1978, ch. 170, § 2; P.L. 1995, ch. 379, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-23 - Estate and Transfer Taxes — Enforcement and Collection › Section 44-23-4. - Declarations under penalties of perjury.

§ 44-23-4. Declarations under penalties of perjury.
The oath or affirmation required by the provisions of this chapter as to any report or written statement is not required if the report or statement to be sworn to contains or is 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, if the report or statement is willfully false, guilty of perjury.
History of Section.
G.L. 1938, ch. 43, § 21; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-4.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-23 - Estate and Transfer Taxes — Enforcement and Collection › Section 44-23-6. - Notice by probate clerk of grant of letters on estate.

§ 44-23-6. Notice by probate clerk of grant of letters on estate.
Every probate clerk shall, within thirty (30) days after the granting of letters testamentary or letters of administration upon any estate, notify the tax administrator of the name of the decedent, the name and address of the executor, administrator, or trustee appointed, and the amount of the bond required by the court; and shall also furnish upon request certified copies of documents and any further information from the records and files of his or her office in regard to the estate that the tax administrator may from time to time require.
History of Section.
P.L. 1916, ch. 1339, § 23; G.L. 1923, ch. 39, §§ 21-23; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 21, 22; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-6.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-23 - Estate and Transfer Taxes — Enforcement and Collection › Section 44-23-7. - Fees of probate clerk.

§ 44-23-7. Fees of probate clerk.
The probate clerk furnishing the information required by § 44-23-6 is paid out of any money appropriated for expenses of tax administration a fee of fifteen cents ($.15) for every hundred words of copy, but the tax administrator may in his or her discretion make copies of the documents or of any other records of the probate court. If the copies are found by the probate clerk to be correct, the clerk shall certify to their correctness and be paid a fee of twenty-five cents ($.25) for each certification. All fees paid to a probate clerk under this section are disposed of in the same manner as is provided for the disposition of other probate fees under the provisions of chapter 22 of title 33.
History of Section.
P.L. 1916, ch. 1339, § 23; G.L. 1923, ch. 39, §§ 21-23; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 21, 22; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-7.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-23 - Estate and Transfer Taxes — Enforcement and Collection › Section 44-23-8. - Estates where no will has been offered or letters granted.

§ 44-23-8. Estates where no will has been offered or letters granted.
If upon the decease of a person leaving an estate liable to a tax under the provisions of chapter 22 of this title, a will disposing of the estate is not offered for probate or an application for administration is not made within three (3) months after the decease, the tax administrator may in his or her discretion, with the approval of the attorney general, agree with the persons interested in the estate as to the value of the estate and the amount of the tax to be assessed on the estate, or the tax administrator may apply to the probate court for the appointment of an administrator of the estate, and the probate court upon the application shall appoint an administrator of the estate.
History of Section.
P.L. 1916, ch. 1339, § 31; G.L. 1923, ch. 39, §§ 29-31; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, §§ 29, 30; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-8.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-23 - Estate and Transfer Taxes — Enforcement and Collection › Section 44-23-9. - Assessment and notice of estate tax — Collection powers — Lien.

§ 44-23-9. Assessment and notice of estate tax — Collection powers — Lien.
(a)
The tax imposed by § 44-22-1.1 shall be assessed upon the full and fair cash value of the net estate determined by the tax administrator as provided in this chapter. Notice of the amount of the tax shall be mailed to the executor, administrator, or trustee, but failure to receive the notice does not excuse the nonpayment of or invalidate the tax. The tax administrator shall receive and collect the assessed taxes in the same manner and with the same powers as are prescribed for and given to the collectors of taxes by chapters 7 — 9 of this title. The tax shall be due and payable as provided in § 44-23-16, shall be paid to the tax administrator, and shall be and remain a lien upon the estate until it is paid. All executors, administrators, and trustees are personally liable for the tax until it is paid.
(b)
Notwithstanding the provisions of subsection (a) of this section, under no circumstances shall the tax administrator issue any notice of deficiency determination for the amount of the estate tax due more than ten (10) years after the return was filed or should have been filed, nor shall the tax administrator commence any collection action for any estate tax due and payable unless the collection action is commenced within ten (10) years after the date a notice of deficiency determination became a final collectible assessment. “Collection action” refers to any activity undertaken by the division of taxation to collect on any state tax liabilities that are final, due, and payable under Rhode Island law. “Collection action” may include, but is not limited to, any civil action involving a liability owed under chapters 22 and 23 of title 44.
(c)
The ten-year (10) limitation shall not apply to the renewal or continuation of the state’s attempt to collect a liability that became final, due, and payable within the ten-year (10) limitation periods set forth in this section.
History of Section.
P.L. 1916, ch. 1339, § 3; P.L. 1920, ch. 1946, § 2; G.L. 1923, ch. 39, §§ 2, 3; P.L. 1926, ch. 810, § 1; P.L. 1929, ch. 1355, § 1; G.L. 1938, ch. 43, § 2; P.L. 1939, ch. 664, § 1; G.L. 1956, § 44-23-9; P.L. 1995, ch. 379, § 1; P.L. 2019, ch. 192, § 2; P.L. 2019, ch. 215, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-23 - Estate and Transfer Taxes — Enforcement and Collection › Section 44-23-9.1. - Hearing by tax administrator on application.

§ 44-23-9.1. Hearing by tax administrator on application.
An executor, administrator, trustee, legatee or other person aggrieved by a final assessment of the tax administrator as to the amount of the tax imposed by chapter 22 of this title on any estate or any part of the estate 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 final assessment or date tax is due, whichever is later, and shall request a hearing relative to the tax; and 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. 1983, ch. 109, § 1.