reglab/statecodes huggingface dataset:
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-31. - Examinations as to liability of transferee.

§ 44-11-31. Examinations as to liability of transferee.
The tax administrator, for the purpose of determining the liability of a transferee of the property of any corporation with respect to any tax imposed upon the corporation, may, by any of his or her officers or employees designated by him or her for that purpose, examine any books, papers, records, or memoranda bearing upon the liability, and may require the attendance of the corporation or transferee, or of any officer or employee of the corporation or transferee, or the attendance of any other person having knowledge in the premises, and may take testimony with reference to the matter, with power to administer oaths to any officer, employee, or other person.
History of Section.
G.L. 1938, ch. 37, § 14; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-31.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-32. - Violations by corporations.

§ 44-11-32. Violations by corporations.
Whenever any corporation delivers or discloses or causes to be delivered or disclosed to the tax administrator any false or fraudulent return, account, or statement, with intent to defeat or evade any tax imposed under this chapter, or being summoned to appear to testify or to appear and produce books as required under this chapter, neglects to appear or to produce books, the corporation is guilty of a felony and upon conviction shall be fined not exceeding ten thousand dollars ($10,000).
History of Section.
G.L. 1938, ch. 37, § 15; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-32; P.L. 1986, ch. 103, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-33. - Violations by individuals.

§ 44-11-33. Violations by individuals.
Whenever any person delivers or discloses or causes to be delivered or disclosed to the tax administrator any false or fraudulent return, account, or statement, with intent to defeat or evade any tax imposed under this chapter, or being summoned to appear to testify or to appear and produce books as required under this chapter, neglects to appear or to produce books, the person is guilty of a felony and upon conviction thereof shall be fined not exceeding ten thousand dollars ($10,000), or be imprisoned not exceeding one year, or both.
History of Section.
G.L. 1938, ch. 37, § 15; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-33; P.L. 1986, ch. 103, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-34. - Criminal penalty for failure to file return.

§ 44-11-34. Criminal penalty for failure to file return.
Any taxpayer, or any officer or agent of the taxpayer, who willfully fails to file any return or statement, including a supplemental return, required to be made under the provisions of this chapter within the time fixed or extended is guilty of a felony and upon conviction shall be fined not exceeding ten thousand dollars ($10,000), or be imprisoned not exceeding one year, or both.
History of Section.
G.L. 1938, ch. 37, § 15; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-34; P.L. 1986, ch. 103, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-35. - Appeals.

§ 44-11-35. Appeals.
Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth (6th) division district court pursuant to chapter 8 of title 8. The taxpayer’s right to appeal 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. If the court, after appeal, holds that the taxpayer is entitled to a refund, the taxpayer shall also be paid interest on the amount at the rate provided in § 44-1-7.1.
History of Section.
G.L. 1938, ch. 37, § 16; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-35; P.L. 1964, ch. 59, § 3; P.L. 1976, ch. 140, § 21; P.L. 1982, ch. 388, §§ 3, 8; P.L. 1984, ch. 183, § 3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-36. - Liability of fiduciaries.

§ 44-11-36. Liability of fiduciaries.
Any receiver, liquidator, trustee, trustee in bankruptcy, assignee, conservator, or other fiduciary conducting or liquidating the business or selling the assets of any corporation shall, except as provided in § 44-11-29(b), be subject to the provisions of and the tax imposed by this chapter in the same manner and to the same extent as if the business were being conducted or liquidated or the assets sold by the agents or officers of the corporation.
History of Section.
G.L. 1938, ch. 37, § 17; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-36.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-37. - General collection powers.

§ 44-11-37. General collection powers.
The tax administrator shall receive and collect any tax imposed under this chapter in the same manner and with the same powers as are prescribed for and given to collectors of taxes by chapters 7 — 9 of this title.
History of Section.
G.L. 1938, ch. 37, § 18; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-37.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-38. - Collection by writ of execution.

§ 44-11-38. Collection by writ of execution.
If any tax or penalty imposed by this chapter is not paid within thirty (30) days after the tax or penalty shall become due and payable, the tax administrator, in addition to any other powers provided by law, may petition the sixth (6th) division of the district court for a writ of execution, setting forth the nonpayment of the tax or penalty. The court shall appoint a time for a hearing and shall cause a reasonable notice to be given to the adverse party, and at the time and place of the return of the notice shall summarily proceed to hear the parties. If upon the hearing it shall appear that the tax or penalty is unpaid, the court shall issue an execution for the collection of the tax or penalty, which shall run to the sheriffs, or their deputies, of the several counties of this state, and in which the officer making service of the execution shall be commanded to levy upon the property of the corporation as may be taken on execution, and the officer charged with the service of the execution shall serve the execution as commanded, and shall sell the property seized as property is sold when taken on execution in actions at law, or the court shall take any other action as it may deem proper to enforce the payment of the tax by the appointment of a receiver of the property of the corporation or otherwise. A party aggrieved by a final order of the court may seek review of the order in the supreme court by writ of certiorari in accordance with the procedures contained in § 42-35-16.
History of Section.
G.L. 1938, ch. 37, § 18; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-38; P.L. 1976, ch. 140, § 21.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-39. - Tax as debt to state.

§ 44-11-39. Tax as debt to state.
Any tax imposed under the provisions of this chapter, together with all increases, penalties, charges, and interest, shall also become, from the time the same are due and payable, a debt due to the state of Rhode Island from the corporation liable for the payment of the tax.
History of Section.
G.L. 1938, ch. 37, § 18; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-39.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-40. - Severability.

§ 44-11-40. Severability.
If any provision of this chapter or the application of this chapter to any corporation or circumstances is held invalid, the remainder of this chapter and the application of the provisions to the other corporations or circumstances shall not be affected.
History of Section.
P.L. 1961, ch. 83, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-41. - Tax credit for machine tool, metal trade or plastic process technician apprenticeships.

§ 44-11-41. Tax credit for machine tool, metal trade or plastic process technician apprenticeships.
(a)
Any taxpayer who employs a machine tool and metal trade apprentice or plastic process technician apprentice duly enrolled and registered under the terms of a qualified program (as determined by the state apprenticeship council) is entitled to a tax credit for each eligible apprentice for fifty percent (50)% of actual wages paid, or four thousand eight hundred dollars ($4,800), whichever is less; provided, that the apprenticeships meet the following requirements:
(1)
The tax credit is limited to qualified Machine Tool, Metal Trade and Plastics Process Technician programs with apprenticeship periods of duration which are more than four thousand (4,000) hours and less than ten thousand (10,000) hours.
(2)
The apprentice must be employed on a full-time basis, which is defined as working a minimum of one hundred twenty (120) hours per month at the trade. Up to eighty (80) hours may be applied during the tax year against the one hundred twenty (120) hour limitation.
(3)
Pre-apprentices are not counted as apprenticeships begun and wages earned by pre-apprentices are not eligible for tax credits under this regulation.
(4)
The number of apprenticeships for which tax credit is allowed must exceed the average number of apprenticeships begun during the five (5) preceding income years.
(b)
The tax credit is limited to the following trade: machinist, toolmaker, tool and diemaker, model maker, gage maker, patternmaker, tool and machine setter, diesinker, moldmaker, machine tool repairer, plastic process technician and in similar occupations which, as above, involve multiple work processes including the shaping of metals by machine tool equipment designed to perform cutting, grinding, milling, turning, drilling, boring, planing, hobbing, and abrading operations.
History of Section.
P.L. 1996, ch. 284, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-42. - Repealed.

§ 44-11-42. Repealed.
History of Section.
P.L. 1998, ch. 112, § 1; P.L. 2001, ch. 175, § 1; Repealed by P.L. 2004, ch. 595, art. 17, § 4, effective July 30, 2004, and applicable to tax years ending on or after January 1, 2004. Section 44-11-42 was repealed again by P.L. 2005, ch. 117, art. 16, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-44. - Annual Rhode Island corporate income and tax data report.

§ 44-11-44. Annual Rhode Island corporate income and tax data report.
No later than March 15, 2010 and every March 15th thereafter, the division of taxation shall annually submit a report for the previous calendar year of Rhode Island corporate income and tax data by size of federal taxable income to the chairpersons of the house finance committee and senate finance committee, and the house fiscal advisor and the senate fiscal advisor. The report should be as similar as practical to the business and income tax data for Rhode Island federal taxpayers issued by the Statistics of Income Division of the Internal Revenue Service.
History of Section.
P.L. 2009, ch. 68, art. 16, § 4.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11 - Business Corporation Tax › Section 44-11-45. - Repealed.

§ 44-11-45. Repealed.
History of Section.
P.L. 2011, ch. 151, art. 19, § 4; Repealed by P.L. 2014, ch. 145, art. 12, § 18, effective June 19, 2014.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11.1 - Political Organization Tax › Section 44-11.1-1. - Definitions.

§ 44-11.1-1. Definitions.
For the purpose of this chapter:
(1)
“Political organization” means a political organization as defined under § 527 of the Internal Revenue Code;
(2)
“Taxpayer” means and includes any political organization subject to the provisions of this chapter.
History of Section.
P.L. 2010, ch. 136, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11.1 - Political Organization Tax › Section 44-11.1-2. - Imposition of tax.

§ 44-11.1-2. Imposition of tax.
Each political organization shall annually pay to the state a tax equal to seven and one-half percent (7.5%) of political organization taxable income, as defined under § 527(c) of the Internal Revenue Code; provided, that no tax shall be payable or a tax return filed under this section unless the political organization has at least one hundred dollars ($100) or more of political organization taxable income under § 527(c) of the Internal Revenue Code.
History of Section.
P.L. 2010, ch. 136, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11.1 - Political Organization Tax › Section 44-11.1-3. - Filing of tax returns — Due date.

§ 44-11.1-3. Filing of tax returns — Due date.
A tax return in the form and containing the information that the tax administrator may prescribe shall be filed with the tax administrator by the political organization:
(1)
In case the taxable year of the taxpayer is the calendar year, on or before March 15 in the year following the close of the taxable year; and
(2)
In case the taxable year of the taxpayer is a fiscal year, on or before the fifteenth (15th) day of the third (3rd) month following the close of the fiscal year.
History of Section.
P.L. 2010, ch. 136, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11.1 - Political Organization Tax › Section 44-11.1-4. - Extension of time for filing of returns.

§ 44-11.1-4. Extension of time for filing of returns.
The tax administrator may grant reasonable extensions of time for filing returns under rules and regulations as he or she shall prescribe.
History of Section.
P.L. 2010, ch. 136, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11.1 - Political Organization Tax › Section 44-11.1-5. - Determination and payment of tax due — Hearings and redeterminations.

§ 44-11.1-5. Determination and payment of tax due — Hearings and redeterminations.
(a)
At the time of the filing of the return, the taxpayer shall pay to the tax administrator the amount of the tax as computed by it on the basis of its political organization taxable income under § 527 of the Internal Revenue Code or other provision as applicable. As soon as possible after the filing of the return, the tax administrator shall determine the correct tax payable under this chapter by the taxpayer, and if the tax determined shall exceed the amount which the taxpayer has paid at the time of filing its return, the tax administrator shall mail to the taxpayer a notice of the additional tax due indicating the basis on which the tax was determined.
(b)
If any taxpayer is not satisfied with the amount of tax determined, the tax administrator, upon being notified, in writing, within thirty (30) days from the date of the mailing of the notice, shall fix an early date at his or her office when the taxpayer can be heard to show cause why the tax should be changed, and after which the tax administrator may redetermine the amount of that tax.
(c)
If it shall appear subsequent to the mailing of any notice that the amount of the tax was erroneously stated, the tax administrator shall mail a corrected notice and fix a day when the taxpayer can be heard.
(d)
The additional tax required to be paid by any taxpayer shall be due and payable within thirty (30) days after the mailing of the notice or corrected notice by the tax administrator.
History of Section.
P.L. 2010, ch. 136, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11.1 - Political Organization Tax › Section 44-11.1-6. - Interest on delinquency payments.

§ 44-11.1-6. Interest on delinquency payments.
If any tax imposed by this chapter is not paid when due, a taxpayer shall be required to pay as part of the tax interest on the tax at the annual rate provided by § 44-1-7 from that time.
History of Section.
P.L. 2010, ch. 136, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11.1 - Political Organization Tax › Section 44-11.1-7. - Lien on real estate.

§ 44-11.1-7. Lien on real estate.
The amount of any tax, penalty, and interest charge imposed upon any political organization under the provisions of this chapter shall, until collected, constitute a lien upon the political organization’s real estate located in this state, and this lien shall take precedence over any other lien or encumbrance on the real estate.
History of Section.
P.L. 2010, ch. 136, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11.1 - Political Organization Tax › Section 44-11.1-8. - Records, statements, and rules and regulations.

§ 44-11.1-8. Records, statements, and rules and regulations.
Each taxpayer shall keep records, render statements, make returns, and comply with rules and regulations, not inconsistent with law, as the tax administrator may from time to time prescribe to carry into effect the provisions of this chapter.
History of Section.
P.L. 2010, ch. 136, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11.1 - Political Organization Tax › Section 44-11.1-9. - Returns and statements required to show whether political organization is liable.

§ 44-11.1-9. Returns and statements required to show whether political organization is liable.
The tax administrator may, whenever in his or her judgment if it is necessary, require any political organization, by notice served upon it, to make a return, render statements, or keep records as the tax administrator deems sufficient to show whether or not the political organization is liable for any tax under this chapter.
History of Section.
P.L. 2010, ch. 136, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11.1 - Political Organization Tax › Section 44-11.1-10. - Supplemental returns — Additional tax or refund.

§ 44-11.1-10. Supplemental returns — Additional tax or refund.
(a)
Any taxpayer which fails to include in its return any items of income or assets or any other information required by this chapter or by regulations prescribed in pursuance of this chapter shall make a supplemental return disclosing these facts. Any taxpayer whose return to the collector of internal revenue, or whose net income returned, shall be changed or corrected by any official of the United States government in any respect affecting a tax imposed by this chapter shall, within sixty (60) days after receipt of a notification of the final adjustment and determination of the change or correction, make the supplemental return required by this section.
(b)
Upon the filing of a supplemental return the tax administrator shall examine the return and shall determine any additional tax or refund that may be due and shall notify the taxpayer. Any additional tax shall be paid within fifteen (15) days after the notification together with interest at the annual rate provided by § 44-1-7 from the original due date of the return for the taxable year to the date of payment of the additional tax. Any refund shall be made by the tax administrator together with interest at the annual rate provided by § 44-1-7.1 from the date of payment of the tax to the date of the refund.
History of Section.
P.L. 2010, ch. 136, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11.1 - Political Organization Tax › Section 44-11.1-11. - Claims for refund — Hearing upon denial.

§ 44-11.1-11. Claims for refund — Hearing upon denial.
(a)
Any taxpayer may file a claim for refund with the tax administrator at any time within three (3) years after the tax has been paid, or in the case of a change or correction of its taxable income by any official of the United States government, within three (3) years after receiving notice of the change or correction. If the tax administrator determines that the tax has been overpaid, he or she shall make a refund with interest at the annual rate provided by § 44-1-7.1 from the date of payment.
(b)
Any taxpayer whose claim for refund has been denied may, within thirty (30) days from the date of the mailing by the tax administrator of the notice of the decision, request a hearing and the tax administrator shall, as soon as practicable, set a time and place for the hearing and shall so notify the applicant.
History of Section.
P.L. 2010, ch. 136, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11.1 - Political Organization Tax › Section 44-11.1-12. - Information confidential — Types of disclosure authorized — Penalties for unauthorized disclosure.

§ 44-11.1-12. Information confidential — Types of disclosure authorized — Penalties for unauthorized disclosure.
(a)
It is unlawful for any state official or employee to divulge or to make known to any person in any manner not provided by law the amount or source of income, profits, losses, expenditures, or any particular set forth or disclosed in any return, or to permit any return or copy or any book containing any abstract or particulars to be seen or examined by any person except as provided by law. It is unlawful for any person to print or publish in any manner not provided by law any return or any part or source of income, profits, losses, or expenditures appearing in any return.
(b)
Any offense against this provision is punishable by a fine not exceeding one thousand dollars ($1,000) or by imprisonment not exceeding one year, or both, at the discretion of the court. If the offender is an officer or employee of the state of Rhode Island, he or she may be dismissed from office or discharged from employment; provided, that the tax administrator may authorize examination of the return by the tax officials regularly in the employ of another state or of the federal government if a reciprocal arrangement exists.
History of Section.
P.L. 2010, ch. 136, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11.1 - Political Organization Tax › Section 44-11.1-13. - Tax administrator’s power to summon witnesses and evidence.

§ 44-11.1-13. Tax administrator’s power to summon witnesses and evidence.
The tax administrator may summon any political organization, or officer, agent, or employee of any political organization, or any other person, to appear before him or her and produce records and documents at a time and place named in the summons and to give testimony and to answer interrogatories, under oath, respecting any matter which the tax administrator deems pertinent or material to the administration of this chapter.
History of Section.
P.L. 2010, ch. 136, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11.1 - Political Organization Tax › Section 44-11.1-14. - Service of summons.

§ 44-11.1-14. Service of summons.
The summons may be sent by registered or certified mail to the political organization, or to any officer, agent, or employee of the political organization, or to any other person, or may be left by any authorized agent of the tax administrator with the political organization, or with any officer, agent, or employee of the political organization, or any other person, or left at his or her last and usual place of abode. When the summons requires the production of records or documents, it shall be sufficient if the records and documents are described with reasonable certainty.
History of Section.
P.L. 2010, ch. 136, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11.1 - Political Organization Tax › Section 44-11.1-15. - Enforcement of summons.

§ 44-11.1-15. Enforcement of summons.
Whenever any person or political organization summoned under the provision of §§ 44-11.1-13 and 44-11.1-14 neglects or refuses to obey the summons or to give testimony or to answer interrogatories as required, the tax administrator may apply to the sixth division of the district court for a citation against that person or political organization as for a contempt. Any judge of the court may hear the application and, if satisfactory proof is made, shall issue a citation for the arrest of the person, or of any officer of the political organization, and upon the person or officer being brought before the judge, he or she shall proceed to a hearing of the case; and upon the hearing the judge shall have power to make an order that he or she deems proper. A party aggrieved by an order of the court may appeal the order to the supreme court in accordance with the procedures contained in the rules of appellate procedure of the supreme court.
History of Section.
P.L. 2010, ch. 136, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11.1 - Political Organization Tax › Section 44-11.1-16. - Determination of tax without return.

§ 44-11.1-16. Determination of tax without return.
If any political organization fails to file a return at the time and as prescribed by law, the tax administrator shall proceed to determine the tax from any information he or she can obtain.
History of Section.
P.L. 2010, ch. 136, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11.1 - Political Organization Tax › Section 44-11.1-17. - Pecuniary penalty for failure to file return or to pay tax or for negligence.

§ 44-11.1-17. Pecuniary penalty for failure to file return or to pay tax or for negligence.
(a)
In the case of any failure to file a return within the time prescribed by law, there shall be added to the tax five percent (5%) if the failure is for not more than one month, with an additional five percent (5%) for each additional month or fraction of a month during which the failure continues, not exceeding twenty-five percent (25%) in the aggregate, except that when a return is filed after the time prescribed by law and it is shown that the failure to file the return at the prescribed time was due to reasonable cause and not due to willful neglect, no addition to the tax shall be made.
(b)
In the case of any failure to pay the tax as imposed by this chapter with the return on or before the date prescribed by law (determined with regard to any extension of time for payment), there shall be added to the amount shown as tax on the return five-tenths percent (0.5%) of the amount of the tax if the failure is for not more than one month, with an additional five- tenths percent (0.5%) for each additional month or fraction of a month during which the failure continues, not exceeding twenty-five percent (25%) in the aggregate, except that when the failure is due to reasonable cause and not to willful neglect, no addition to the tax shall made.
(c)
In the case of any failure to pay any amount in respect of any tax required to be shown on a return, which is not shown, including an assessment made as a result of mathematical error, within thirty (30) days of the date of the notice and demand, there shall be added to the amount of tax stated in the notice and demand five-tenths percent (0.5%) of the amount of the tax if the failure is for not more than one month, with an additional five-tenths percent (0.5%) for each additional month or fraction of a month during which the failure continues, not exceeding twenty-five percent (25%) in the aggregate, except that when the failure is due to reasonable cause and not to willful neglect, no addition to the tax shall be made.
(d)
If any part of a deficiency is due to negligence or intentional disregard of the Rhode Island political organization tax law or rules or regulations hereunder, but without intent to defraud, five percent (5%) of that part of the deficiency shall be added to the tax. This amount shall be in lieu of any other additional amount imposed by subsection (b) of this section.
History of Section.
P.L. 2010, ch. 136, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11.1 - Political Organization Tax › Section 44-11.1-18. - Pecuniary penalty for fraud.

§ 44-11.1-18. Pecuniary penalty for fraud.
In case a false or fraudulent return is made with intent to evade any tax imposed by this chapter, the tax administrator shall add to the tax fifty percent (50%) of its amount.
History of Section.
P.L. 2010, ch. 136, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11.1 - Political Organization Tax › Section 44-11.1-19. - Collection of pecuniary penalties.

§ 44-11.1-19. Collection of pecuniary penalties.
The amount added to any tax under §§ 44-11.1-17 and 44-11.1-18 shall be collected as a part of and at the same time and in the same manner as the tax, unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax.
History of Section.
P.L. 2010, ch. 136, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11.1 - Political Organization Tax › Section 44-11.1-20. - Examination of taxpayer’s records — Witnesses.

§ 44-11.1-20. Examination of taxpayer’s records — Witnesses.
The tax administrator, for the purpose of ascertaining the correctness of any return or for the purpose of determining the amount of any tax imposed by this chapter, may, by any of his or her officers or employees designated by him or her for that purpose, examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person executing the return or of any officer or employee of any political organization, or the attendance of any other person, and may examine him or her under oath respecting any matter which the tax administrator deems pertinent or material in determining the liability of any political organization to a tax imposed by this chapter.
History of Section.
P.L. 2010, ch. 136, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11.1 - Political Organization Tax › Section 44-11.1-21. - Violations by political organizations.

§ 44-11.1-21. Violations by political organizations.
Whenever any political organization delivers or discloses or causes to be delivered or disclosed to the tax administrator any false or fraudulent return, account, or statement, with intent to defeat or evade any tax imposed under this chapter, or being summoned to appear to testify or to appear and produce books as required under this chapter, neglects to appear or to produce books, the corporation is guilty of a felony and upon conviction shall be fined not exceeding ten thousand dollars ($10,000).
History of Section.
P.L. 2010, ch. 136, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11.1 - Political Organization Tax › Section 44-11.1-22. - Violations by individuals.

§ 44-11.1-22. Violations by individuals.
Whenever any person delivers or discloses or causes to be delivered or disclosed to the tax administrator any false or fraudulent return, account, or statement, with intent to defeat or evade any tax imposed under this chapter, or being summoned to appear to testify or to appear and produce books as required under this chapter, neglects to appear or to produce books, the person is guilty of a felony and upon conviction thereof shall be fined not exceeding ten thousand dollars ($10,000), or be imprisoned not exceeding one year, or both.
History of Section.
P.L. 2010, ch. 136, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11.1 - Political Organization Tax › Section 44-11.1-23. - Criminal penalty for failure to file return.

§ 44-11.1-23. Criminal penalty for failure to file return.
Any taxpayer, or any officer or agent of the taxpayer, who willfully fails to file any return or statement, including a supplemental return, required to be made under the provisions of this chapter within the time fixed or extended is guilty of a felony and upon conviction shall be fined not exceeding ten thousand dollars ($10,000), or be imprisoned not exceeding one year, or both.
History of Section.
P.L. 2010, ch. 136, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11.1 - Political Organization Tax › Section 44-11.1-24. - Appeals.

§ 44-11.1-24. Appeals.
Appeals from administrative orders or decision 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 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. If the court, after appeal, holds that the taxpayer is entitled to a refund, the taxpayer shall also be paid interest on the amount at the rate provided in § 44-1-7.1
History of Section.
P.L. 2010, ch. 136, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11.1 - Political Organization Tax › Section 44-11.1-25. - General collection powers.

§ 44-11.1-25. General collection powers.
The tax administrator shall receive and collect any tax imposed under this chapter in the same manner and with the same powers as are prescribed for and given to collectors of taxes by chapters 7 — 9 of this title.
History of Section.
P.L. 2010, ch. 136, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11.1 - Political Organization Tax › Section 44-11.1-26. - Collection by writ of execution.

§ 44-11.1-26. Collection by writ of execution.
If any tax or penalty imposed by this chapter is not paid within thirty (30) days after the tax or penalty shall become due and payable, the tax administrator, in addition to any other powers provided by law, may petition the sixth division of the district court for a writ of execution, setting forth the nonpayment of the tax or penalty. The court shall appoint a time for a hearing and shall cause a reasonable notice to be given to the adverse party, and at the time and place of the return of the notice shall summarily proceed to hear the parties. If upon the hearing it shall appear that the tax or penalty is unpaid, the court shall issue an execution for the collection of the tax or penalty, which shall run to the sheriffs, or their deputies, of the several counties of this state, and in which the officer making service of the execution shall be commanded to levy upon the property of the political organization as may be taken on execution, and the officer charged with the service of the execution shall serve the execution as commanded, and shall sell the property seized as property is sold when taken on execution in actions at law, or the court shall take any other action as it may deem proper to enforce the payment of the tax by the appointment of a receiver of the property of the political organizational or otherwise. A party aggrieved by a final order of the court may seek review of the order in the supreme court by writ of certiorari in accordance with the procedures contained in § 42-35-16.
History of Section.
P.L. 2010, ch. 136, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11.1 - Political Organization Tax › Section 44-11.1-27. - Tax as debt to state.

§ 44-11.1-27. Tax as debt to state.
Any tax imposed under the provisions of this chapter, together with all increases, penalties, charges, and interest, shall also become, from the time the same are due and payable, a debt due to the state of Rhode Island from the political organization liable for the payment of the tax.
History of Section.
P.L. 2010, ch. 136, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-11.1 - Political Organization Tax › Section 44-11.1-28. - Severability.

§ 44-11.1-28. Severability.
If any provision of this chapter or the application of this chapter to any corporation or circumstances is held invalid, the remainder of this chapter and the application of the provisions to the other corporations or circumstances shall not be affected.
History of Section.
P.L. 2010, ch. 136, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-12 - Franchise Tax › Section 44-12-1. - Repealed.

§ 44-12-1. Repealed.
History of Section.
P.L. 1912, ch. 769, § 49; P.L. 1916, ch. 1362, § 1; P.L. 1919, ch. 1736, § 1; P.L. 1921, ch. 2022, § 1; G.L. 1923, ch. 38, § 31; G.L. 1938, ch. 39, § 1; P.L. 1940, ch. 872, § 1; P.L. 1945, ch. 1567, art. 2, § 1; P.L. 1947, ch. 1887, art. 1, § 3; P.L. 1950, ch. 2633, § 1; G.L. 1956, § 44-12-1; P.L. 1969, ch. 197, art. 4, § 1; P.L. 1977, ch. 133, § 4; P.L. 1992, ch. 15, art. 4, § 2; P.L. 2004, ch. 595, art. 17, § 7; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-12 - Franchise Tax › Section 44-12-2. - Repealed.

§ 44-12-2. Repealed.
History of Section.
P.L. 1912, ch. 769, § 49; P.L. 1916, ch. 1362, § 1; P.L. 1919, ch. 1736, § 1; P.L. 1921, ch. 2022, § 1; G.L. 1923, ch. 38, § 31; G.L. 1938, ch. 39, § 1; P.L. 1940, ch. 872, § 1; P.L. 1945, ch. 1567, art. 2, § 1; P.L. 1947, ch. 1887, art. 1, § 3; P.L. 1950, ch. 2633, § 1; G.L. 1956, § 44-12-2; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-12 - Franchise Tax › Section 44-12-3. - Repealed.

§ 44-12-3. Repealed.
History of Section.
P.L. 1912, ch. 769, § 49; P.L. 1921, ch. 2022, § 1; G.L. 1923, ch. 38, § 31; G.L. 1938, ch. 39, § 1; P.L. 1940, ch. 872, § 1; P.L. 1945, ch. 1567, art. 2, § 1; P.L. 1947, ch. 1887, art. 1, § 3; P.L. 1950, ch. 2633, § 1; G.L. 1956, § 44-12-3; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-12 - Franchise Tax › Section 44-12-4. - Repealed.

§ 44-12-4. Repealed.
History of Section.
P.L. 1912, ch. 769, § 49; P.L. 1916, ch. 1362, § 1; P.L. 1919, ch. 1736, § 1; P.L. 1921, ch. 2022, § 1; G.L. 1923, ch. 38, § 31; G.L. 1938, ch. 39, § 1; P.L. 1940, ch. 872, § 1; P.L. 1945, ch. 1567, art. 1, § 2; P.L. 1947, ch. 1887, art. 1, § 3; P.L. 1950, ch. 2633, § 1; G.L. 1956, § 44-12-4; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-12 - Franchise Tax › Section 44-12-4.1. - Repealed.

§ 44-12-4.1. Repealed.
History of Section.
P.L. 1987, ch. 57, art. 2, § 1; P.L. 1993, ch. 459, § 2; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-12 - Franchise Tax › Section 44-12-5. - Repealed.

§ 44-12-5. Repealed.
History of Section.
P.L. 1912, ch. 769, § 49; P.L. 1916, ch. 1362, § 1; P.L. 1919, ch. 1736, § 1; P.L. 1921, ch. 2022, § 1; G.L. 1923, ch. 38, § 31; G.L. 1938, ch. 39, § 1; P.L. 1940, ch. 872, § 1; P.L. 1945, ch. 1567, art. 2, § 1; P.L. 1947, ch. 1887, art. 1, § 3; P.L. 1950, ch. 2633, § 1; G.L. 1956, § 44-12-5; P.L. 1992, ch. 388, § 2; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-12 - Franchise Tax › Section 44-12-5.1. - Repealed.

§ 44-12-5.1. Repealed.
History of Section.
P.L. 1987, ch. 57, art. 2, § 1; P.L. 1992, ch. 388, § 2; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-12 - Franchise Tax › Section 44-12-6. - Repealed.

§ 44-12-6. Repealed.
History of Section.
P.L. 1940, ch. 872, § 1; G.L. 1938, ch. 39, § 1; P.L. 1945, ch. 1567, art. 2, § 1; P.L. 1947, ch. 1887, art. 1, § 3; P.L. 1950, ch. 2633, § 1; G.L. 1956, § 44-12-6; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-12 - Franchise Tax › Section 44-12-7. - Repealed.

§ 44-12-7. Repealed.
History of Section.
P.L. 1940, ch. 872, § 1; G.L. 1938, ch. 39, § 1; P.L. 1945, ch. 1567, art. 2, § 1; P.L. 1947, ch. 1887, art. 1, § 3; P.L. 1950, ch. 2633, § 1; G.L. 1956, § 44-12-7; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-12 - Franchise Tax › Section 44-12-8. - Repealed.

§ 44-12-8. Repealed.
History of Section.
P.L. 1912, ch. 769, § 49; P.L. 1916, ch. 1362, § 1; P.L. 1919, ch. 1736, § 1; P.L. 1921, ch. 2022, § 1; G.L. 1923, ch. 38, § 31; G.L. 1938, ch. 39, § 1; P.L. 1940, ch. 872, § 2; G.L. 1938, ch. 39, § 2, as enacted by P.L. 1951, ch. 2796, § 1; G.L. 1956, § 44-12-8; P.L. 2005, ch. 36, § 32; P.L. 2005, ch. 72, § 32; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-12 - Franchise Tax › Section 44-12-9. - Repealed.

§ 44-12-9. Repealed.
History of Section.
P.L. 1912, ch. 769, § 49; P.L. 1919, ch. 1736, § 1; P.L. 1921, ch. 2022, § 1; G.L. 1923, ch. 38, § 31; G.L. 1938, ch. 39, §§ 1, 2; P.L. 1940, ch. 872, § 2; P.L. 1951, ch. 2796, § 1; G.L. 1956, § 44-12-9; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-12 - Franchise Tax › Section 44-12-10. - Repealed.

§ 44-12-10. Repealed.
History of Section.
P.L. 1912, ch. 769, § 49; P.L. 1919, ch. 1736, § 1; P.L. 1921, ch. 2022, § 1; G.L. 1923, ch. 38, § 31; G.L. 1938, ch. 39, §§ 1, 2; P.L. 1940, ch. 872, § 2; P.L. 1951, ch. 2796, § 1; G.L. 1956, § 44-12-10; P.L. 1976, ch. 140, § 22; P.L. 1982, ch. 388, § 22; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-12 - Franchise Tax › Section 44-12-11. - Repealed.

§ 44-12-11. Repealed.
History of Section.
G.L. 1923, ch. 38, §§ 32, 33; P.L. 1924, ch. 555, § 1; P.L. 1926, ch. 774, § 1; P.L. 1929, ch. 1428, § 3; P.L. 1932, ch. 1894, § 1; G.L. 1938, ch. 39, §§ 2, 3; P.L. 1939, ch. 659, § 2; P.L. 1940, ch. 872, § 3; P.L. 1942, ch. 1250, § 1; G.L. 1956, § 44-12-11; P.L. 1984, ch. 380, § 8; P.L. 1984, ch. 444, § 1; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-12 - Franchise Tax › Section 44-12-12. - Repealed.

§ 44-12-12. Repealed.
History of Section.
G.L. 1938, ch. 39, § 4; P.L. 1939, ch. 665, § 4; G.L. 1956, § 44-12-12; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-12 - Franchise Tax › Section 44-12-13. - Repealed.

§ 44-12-13. Repealed.
History of Section.
P.L. 1987, ch. 57, art. 2, § 1; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-13 - Public Service Corporation Tax › Section 44-13-1. - Domestic corporations subject to tax — “Gross earnings” defined — Deductions.

§ 44-13-1. Domestic corporations subject to tax — “Gross earnings” defined — Deductions.
(a)
Every corporation enumerated in § 44-13-4, incorporated under the laws of this state, shall annually pay a tax or excise to the state for the privilege of existing as a corporation during any part of the preceding calendar year. The tax shall be in addition to any tax upon its real estate and tangible personal property locally or otherwise assessed and shall be measured by its gross earnings, determined as provided, for the preceding calendar year or for the portion of the year that the corporation has been incorporated and shall be computed at the rates prescribed in § 44-13-4; provided, that the Narragansett Pier Railroad Company, a corporation incorporated under the laws of the state of Rhode Island, shall not be subject to any tax imposed by the provisions of this chapter in any year until and unless the net receipts of the railroad applicable to dividends or other form of distribution of corporate earnings shall in the year amount to a sum that is not less than four percent (4%) of the aggregate valuation of the property of the railroad as determined by the public utility administrator.
(b)
“Gross earnings” includes all income of the same types as are classified as operating revenues by the public utilities control authority in the uniform systems of accounts prescribed by the authority for operations, whether or not the corporation is regulated by the public utilities control authority, except those subject to the Rhode Island business corporation tax, within the tax year and, with respect to each company, all income classified in the uniform systems of accounts as income from merchandising, jobbing, and contract work, income from nonutility operations and revenues from transfer, sale, or lease of tangible, intangible, or real property not devoted to utility operation, and receipts from the sale of residuals and other by-products obtained in connection with the production of gas, electricity, or steam. No deductions shall be allowed from the gross earnings for any commission, rebate, or other payment, except a refund resulting from an error or overcharge, and those specifically mentioned in § 44-13-5, and in the case of every corporation subject to tax under § 44-13-4(4), fifty percent (50%) of all amounts paid during the period July 1, 1987 to June 30, 1988 and one hundred percent (100%) of all amounts paid during the period July 1, 1988 and thereafter by a corporation to another corporation for connecting fees, switching charges, and carrier access charges shall be included in the gross earnings of the company to which they are paid and shall be deducted from the gross earnings of the paying company.
History of Section.
P.L. 1942, ch. 1212, art. 6, § 1; G.L. 1956, § 44-13-1; P.L. 1978, ch. 163, § 1; P.L. 1985, ch. 181, art. 62, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-13 - Public Service Corporation Tax › Section 44-13-2. - Foreign corporations subject to tax.

§ 44-13-2. Foreign corporations subject to tax.
Every corporation enumerated in § 44-13-4, organized or incorporated outside of this state and carrying on or being authorized to carry on business within this state, shall annually pay a tax or excise to the state for the privilege of carrying on or being authorized to carry on business within this state during any part of the preceding calendar year. The tax shall be in addition to any tax upon its real estate and tangible personal property locally or otherwise assessed and shall be measured by its gross earnings, determined as provided in § 44-13-1(b), for the preceding calendar year or for the portion of the year that the corporation has carried on or was authorized to carry on business within this state, and shall be computed at the rates prescribed in § 44-13-4.
History of Section.
P.L. 1942, ch. 1212, art. 6, § 1; G.L. 1956, § 44-13-2; P.L. 1978, ch. 163, § 1; P.L. 1985, ch. 181, art. 62, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-13 - Public Service Corporation Tax › Section 44-13-2.1. - Public service companies subject to tax.

§ 44-13-2.1. Public service companies subject to tax.
(a)
Every public service company defined, foreign or domestic, engaging in any of the same businesses within this state of any corporation enumerated in § 44-13-4, shall annually pay a tax or excise to the state for the privilege of carrying on or being authorized to carry on business within this state during any part of the preceding calendar year. The tax shall be in addition to any tax upon its real estate and tangible personal property locally or otherwise assessed and shall be measured by its gross earnings determined in the same manner as provided for corporations under § 44-13-1(b) for the preceding calendar year or for the portion of the year that the public service company has carried on or was authorized to carry on business within this state, and shall be computed at the rates prescribed in § 44-13-4. All other provisions of this chapter and title as they relate to public service corporations shall apply to public service companies.
(b)
For purposes of this chapter, “public service company” means and includes every joint stock company, association, partnership (limited or general), joint venture, or other entity or individual formed for or engaged in any business which, when engaged in by a corporation, is subject to tax under this chapter.
History of Section.
P.L. 1989, ch. 130, § 1.