reglab/statecodes huggingface dataset:
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-44 - Taxation of Beverage Containers, Hard-To-Dispose Material and Litter Control Participation Permittee › Section 44-44-18. - Notice of determination. [Effective until January 1, 2024.]

§ 44-44-18. Notice of determination. [Effective until January 1, 2024.]
The tax administrator shall give written notice of his or her determination to the beverage wholesaler or litter control participation permittee or hard-to-dispose material wholesaler or hard-to-dispose material retailer or person. Except in the case of fraud or failure to make a return, or noncompliance with § 44-44-8, every notice of determination shall be mailed within three (3) years of the date the taxes first became due. The amount of this determination shall bear interest at the rate prescribed in § 44-1-7 from the date when taxes should have been paid until the date of payment.
History of Section.
P.L. 1988, ch. 241, § 4; P.L. 1989, ch. 514, § 3; P.L. 1990, ch. 317, § 1.
§ 44-44-18. Notice of determination. [Effective January 1, 2024.]
The tax administrator shall give written notice of the tax administrator’s determination to the beverage wholesaler or hard-to-dispose material wholesaler or hard-to-dispose material retailer or person. Except in the case of fraud or failure to make a return, or noncompliance with § 44-44-8, every notice of determination shall be mailed within three (3) years of the date the taxes first became due. The amount of this determination shall bear interest at the rate prescribed in § 44-1-7 from the date when taxes should have been paid until the date of payment.
History of Section.
P.L. 1988, ch. 241, § 4; P.L. 1989, ch. 514, § 3; P.L. 1990, ch. 317, § 1; P.L. 2023, ch. 79, art. 4, § 6, effective January 1, 2024.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-44 - Taxation of Beverage Containers, Hard-To-Dispose Material and Litter Control Participation Permittee › Section 44-44-18.1. - Pecuniary penalties for deficiencies.

§ 44-44-18.1. Pecuniary penalties for deficiencies.
If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of the provisions of this chapter, a penalty of ten percent (10%) of the amount of the determination shall be added to this amount. If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade the provisions of this chapter, a penalty of fifty percent (50%) of the amount of the determination shall be added to this amount.
History of Section.
P.L. 1989, ch. 514, § 4.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-44 - Taxation of Beverage Containers, Hard-To-Dispose Material and Litter Control Participation Permittee › Section 44-44-20. - Hearing on application by beverage wholesaler or litter control participation permittee. [Effective until January 1, 2024.]

§ 44-44-20. Hearing on application by beverage wholesaler or litter control participation permittee. [Effective until January 1, 2024.]
Any person aggrieved by any assessment or decision of the tax administrator shall notify the tax administrator and request a hearing, in writing, within thirty (30) days from the date of mailing of the assessment or decision. The tax administrator or a hearing officer designated by the tax administrator shall, as soon as practicable, fix a time and place for the hearing and, after the hearing, determine the correct amount of the tax and interest.
History of Section.
P.L. 1988, ch. 241, § 4; P.L. 1993, ch. 459, § 11.
§ 44-44-20. Hearing on application. [Effective January 1, 2024.]
Any person aggrieved by any assessment or decision of the tax administrator shall notify the tax administrator and request a hearing, in writing, within thirty (30) days from the date of mailing of the assessment or decision. The tax administrator or a hearing officer designated by the tax administrator shall, as soon as practicable, fix a time and place for the hearing and, after the hearing, determine the correct amount of the tax and interest.
History of Section.
P.L. 1988, ch. 241, § 4; P.L. 1993, ch. 459, § 11; P.L. 2023, ch. 79, art. 4, § 6, effective January 1, 2024.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-44 - Taxation of Beverage Containers, Hard-To-Dispose Material and Litter Control Participation Permittee › Section 44-44-21. - Judicial review.

§ 44-44-21. Judicial review.
Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth division district court pursuant to chapter 8 of title 8. The taxpayer’s right to appeal under this section shall be expressly made conditional upon prepayment of all taxes, interest and penalties, unless the taxpayer moves for and is granted an exemption from the prepayment requirement pursuant to § 8-8-26.
History of Section.
P.L. 1988, ch. 241, § 4.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-44 - Taxation of Beverage Containers, Hard-To-Dispose Material and Litter Control Participation Permittee › Section 44-44-22. - Information confidential. [Effective until January 1, 2024.]

§ 44-44-22. Information confidential. [Effective until January 1, 2024.]
It shall be 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 of these set forth or disclosed in any return, permit application or other record required under this chapter, or to permit any return, permit application, or other record required by this chapter or copy of a record, or any book containing any abstract or particulars to be seen or examined by any person except as provided by law. Any offense against this provision shall be punished 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.
History of Section.
P.L. 1988, ch. 241, § 4.
§ 44-44-22. Information confidential. [Effective January 1, 2024.]
It shall be 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 of these set forth or disclosed in any return or other record required under this chapter, or to permit any return or other record required by this chapter or copy of a record, or any book containing any abstract or particulars to be seen or examined by any person except as provided by law. Any offense against this provision shall be punished 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.
History of Section.
P.L. 1988, ch. 241, § 4; P.L. 2023, ch. 79, art. 4, § 6, effective January 1, 2024.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-44 - Taxation of Beverage Containers, Hard-To-Dispose Material and Litter Control Participation Permittee › Section 44-44-23. - Severability.

§ 44-44-23. 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 shall not be impaired or affected.
History of Section.
P.L. 1988, ch. 241, § 4.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-45 - Omnibus Property Tax Relief and Replacement Act › Section 44-45-1. - Short title.

§ 44-45-1. Short title.
This chapter shall be known and may be cited as the “Omnibus Property Tax Relief and Replacement Act”.
History of Section.
P.L. 1985, ch. 182, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-45 - Omnibus Property Tax Relief and Replacement Act › Section 44-45-2. - Legislative findings.

§ 44-45-2. Legislative findings.
The general assembly finds and declares that the following conditions confront Rhode Island at this time:
(1)
In 1982, the governor’s advisory commission to study the financial operations of state and local governments found that “when the state and local tax system is viewed in its totality, it becomes clear that property tax relief and replacement is needed”.
(2)
Rhode Island has a serious over reliance on the property tax, as evidenced by the facts that:
(i)
Rhode Islanders paid forty-nine dollars and ninety-two cents ($49.92) per capita in property tax collections in fiscal year 1983, compared to a U.S. average of thirty-four dollars and seventy-one cents ($34.71), ranking this state sixth highest in the nation;
(ii)
Per one thousand dollars ($1,000) of personal income, property tax collections in Rhode Island equaled five hundred and thirty-seven dollars ($537) that year, compared to a three hundred and eighty-one dollar ($381) U.S. average, placing the state ninth highest nationally; and
(iii)
Rhode Island’s cities and towns derived fifty-eight and nine-tenths percent (58.9%) of their own-source local general revenue from the property tax in fiscal year 1983, compared to an average of only twenty-eight and eight-tenths percent (28.8%) for all the states.
(3)
In 1983-84, Rhode Island ranked only forty-third nationally in terms of state support for public elementary and secondary school, providing only thirty-six percent (36%) of these revenues.
(4)
The state educational operations aid formula should be gradually increased until the state and municipalities equally share the cost of providing local education. The general assembly remains committed to that objective and intends to pursue that objective aggressively upon receipt and consideration of the final report of the joint legislative committee to establish a permanent education foundation aid formula in accordance with § 16-7.2-2 of the general laws.
(5)
The state should also share a greater portion of its economically sensitive growth taxes with its cities and towns in order to further shift the burden of funding essential municipal services from the property tax.
(6)
The growth in property tax levies should be capped in accordance with § 44-5-2 of the general laws as a quid pro quo for receiving increased state aid to reduce reliance on the property tax.
(7)
Cities and towns should be assisted in their efforts to control school and municipal expenditures by appropriately amending state arbitration and school budgeting laws.
History of Section.
P.L. 1985, ch. 182, § 1; P.L. 1988, ch. 84, § 99; P.L. 2006, ch. 253, § 3.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-46 - Adult Education Tax Credit › Section 44-46-1. - Adult education tax credit.

§ 44-46-1. Adult education tax credit.
A taxpayer who is an employer shall be allowed a credit, to be computed as provided in this chapter, against the tax imposed by chapters 11, 13, 14, 15, 17 and 30 of this title. The amount of the credit shall be fifty percent (50%) of the costs incurred solely and directly for non-worksite or worksite-based adult education programs as defined in § 44-46-2.
History of Section.
P.L. 1985, ch. 274, § 1; P.L. 1996, ch. 105, § 1; P.L. 1996, ch. 198, § 1; P.L. 1997, ch. 97, § 1; P.L. 1999, ch. 354, § 38.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-46 - Adult Education Tax Credit › Section 44-46-2. - Definitions.

§ 44-46-2. Definitions.
(a)
As used in this chapter, “worksite-based” means a physical location in this state at which the taxpayer conducts his or her normal trade or business and “non-worksite” means other than “worksite-based”.
(b)
“Adult education programs” shall be limited to:
(1)
Basic education, which consists of efforts to alleviate illiteracy and provide opportunities for academic achievement up to grade twelve (12) and which shall include instruction in reading, writing, arithmetic, literature, social studies, science, pre-vocational subjects, and other knowledge and skills necessary to cope in contemporary life; courses in Americanization and citizenship for immigrants; teaching English to persons with no or limited ability with the language; and preparation for the demonstration of competencies to qualify for the adult high school diploma or for examinations to earn the general educational development or high school equivalency diploma; and
(2)
Vocational training, which consists of the imparting of knowledge and skills necessary to become gainfully employed, at least at entry level, in a recognized occupation, and thus attain economic self-sufficiency, and which shall be conveyed by classroom instruction, on-the-job training, and apprenticeships.
(c)
“Employer” means a person, corporation, partnership, estate, or trust subject to the provisions of § 44-30-71.
(d)
“Paid employment” means a period of time during which an employee has been hired by a business and is receiving wages for his or her services.
History of Section.
P.L. 1985, ch. 274, § 1; P.L. 1996, ch. 105, § 1; P.L. 1996, ch. 198, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-46 - Adult Education Tax Credit › Section 44-46-3. - Credits.

§ 44-46-3. Credits.
An employer shall be allowed a credit as provided in § 44-46-1 up to a maximum credit of three hundred dollars ($300) against taxes otherwise due under provisions of chapters 11, 13, 14, 15, 17 and 30 of this title per paid employee. The employee must remain in the employ of the business for a minimum period of thirteen (13) consecutive weeks, and a minimum of four hundred and fifty-five (455) hours of paid employment before the employer can become eligible for the income credit. The credit shall not reduce the tax under chapter 11 of this title to less than one hundred dollars ($100). The credit is not refundable. Any amount of credit not deductible in that taxable year may not be carried over to the following year. In the event that the employer is a partnership, joint venture or small business corporation, the credit shall be divided in the same manner as income. This credit may not be applied against the tax until all other credits available to this taxpayer for the taxable year have been applied.
History of Section.
P.L. 1985, ch. 274, § 1; P.L. 1996, ch. 105, § 1; P.L. 1996, ch. 198, § 1; P.L. 1997, ch. 97, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-46 - Adult Education Tax Credit › Section 44-46-4. - Administration.

§ 44-46-4. Administration.
The tax administrator shall make available suitable forms with instructions for claiming the credit. The claim shall be in a form that the tax administrator may prescribe. The tax administrator may prescribe rules and regulations, not inconsistent with law, to carry into effect the provisions of this chapter.
History of Section.
P.L. 1985, ch. 274, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-46 - Adult Education Tax Credit › Section 44-46-5. - Accounting.

§ 44-46-5. Accounting.
An itemized accounting of the costs and an affidavit attesting to the facts shall be furnished by the claimant taxpayer to the division of taxation.
History of Section.
P.L. 1985, ch. 274, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-46 - Adult Education Tax Credit › Section 44-46-6. - Severability.

§ 44-46-6. Severability.
If any part of this chapter is for any reason declared void, the invalidity shall not affect the validity of the remaining portion of this chapter.
History of Section.
P.L. 1985, ch. 274, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-46 - Adult Education Tax Credit › Section 44-46-7. - Limit.

§ 44-46-7. Limit.
The maximum credit per calendar year per employer allowable under this chapter shall be five thousand dollars ($5,000).
History of Section.
P.L. 1996, ch. 105, § 2; P.L. 1996, ch. 198, § 2; P.L. 1997, ch. 97, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-46 - Adult Education Tax Credit › Section 44-46-8. - Certificates.

§ 44-46-8. Certificates.
A business shall not be allowed a credit under this chapter for any taxable year unless the business obtains a written certificate from the division of taxation.
History of Section.
P.L. 1996, ch. 105, § 2; P.L. 1996, ch. 198, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-47 - Adult and Child Day Care Assistance and Development Tax Credit › Section 44-47-1. - Tax credit.

§ 44-47-1. Tax credit.
(a)
A taxpayer that pays for or provides adult or child day care services to its employees or to the employees of its commercial tenants, or that provides real property or dedicates rental space for child day care services, is allowed a credit, to be computed as provided in this chapter, against the tax imposed by chapters 11 and 13, except § 44-13-13, and chapters 14, 17, 30 of this title. The amount of the credit shall be:
(1)
Thirty percent (30%) of the total amount expended in the state of Rhode Island during the taxable year by a taxpayer for day care services purchased to provide care for the dependent children or dependent adult family members of the taxpayer’s employees or employees of commercial tenants of the taxpayer during the employees’ hours of employment;
(2)
Thirty percent (30%) of the total amount expended during the taxable year by a taxpayer in the establishment and/or operation of a day care facility in the state of Rhode Island used primarily by the dependent children of the taxpayer’s employees or employees of commercial tenants of the taxpayer during the employees’ hours of employment;
(3)
Thirty percent (30%) of the total amount expended during the taxable year by a taxpayer in conjunction with one or more other taxpayers for the establishment and/or operation of a day care facility in the state of Rhode Island used primarily by the dependent children of the taxpayer’s employees or employees of commercial tenants of the taxpayer during that employee’s hours of employment;
(4)
Thirty percent (30%) of the total amount foregone in rent or lease payments related to the dedication of rental or lease space to child day care services. The amount foregone shall be the difference between fair market rental and actual rental.
(b)
No credit shall be allowed pursuant to this chapter unless the child day care facility is licensed pursuant to chapter 72.1 of title 42, and agrees to accept children whose child care services are paid for in full or in part by the Rhode Island department of human services; and/or the adult day care facility is certified by the department of elderly affairs.
History of Section.
P.L. 1987, ch. 477, § 1; P.L. 1988, ch. 602, § 1; P.L. 1992, ch. 162, § 1; P.L. 1994, ch. 216, § 2; P.L. 1994, ch. 262, § 1; P.L. 1994, ch. 270, § 2.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-47 - Adult and Child Day Care Assistance and Development Tax Credit › Section 44-47-2. - “Amount expended” defined.

§ 44-47-2. “Amount expended” defined.
As used in this chapter, the term “amount expended” means the actual sums of money spent, or the cost or other basis for federal tax purposes of real or tangible personal property donated or dedicated to the establishment of a child day care center.
History of Section.
P.L. 1987, ch. 477, § 1; P.L. 1994, ch. 262, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-47 - Adult and Child Day Care Assistance and Development Tax Credit › Section 44-47-3. - Limitation on credit — Carry over.

§ 44-47-3. Limitation on credit — Carry over.
(a)
A taxpayer shall be allowed a credit as provided in § 44-47-1(a)(2), (3) or (4) up to a maximum total credit of thirty thousand dollars ($30,000). The credit shall not reduce the tax due for that year to less than one hundred dollars ($100). If the amount of credit allowable under § 44-47-1(a)(2), (3) or (4) for any taxable year reduces the tax to one hundred dollars ($100), the balance of the credit may be claimed against the tax imposed for the next five (5) consecutive taxable years; provided, that any balance of credit may not be claimed for any succeeding taxable year in which the taxpayer’s child day care facility is operated for purposes of child day care for less than six (6) months. In no event shall the total credit amount exceed thirty thousand dollars ($30,000).
(b)
A taxpayer shall be allowed a credit as provided in § 44-47-1(a)(1) up to a maximum annual credit of thirty thousand dollars ($30,000). That credit shall not reduce the tax due for any taxable year to less than one hundred dollars ($100). If the amount of credit allowable under § 44-47-1(a)(1) reduces the tax to one hundred dollars ($100), the balance of the credit may not be carried over to any subsequent taxable year.
History of Section.
P.L. 1987, ch. 477, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-47 - Adult and Child Day Care Assistance and Development Tax Credit › Section 44-47-4. - Administration.

§ 44-47-4. Administration.
The tax administrator shall make available suitable forms with instructions for claiming the credit. The tax administrator may prescribe rules and regulations as may be necessary to carry into effect the provisions of this chapter.
History of Section.
P.L. 1987, ch. 477, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-48 - Tax Expenditure Pilot Project [Repealed.] › Section 44-48-1. - Repealed.

§ 44-48-1. Repealed.
History of Section.
P.L. 1988, ch. 129, art. 12, § 1; Repealed by P.L. 2000, ch. 109, § 50, effective July 7, 2000.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-48.2 - Rhode Island Economic Development Tax Incentives Evaluation Act of 2013 › Section 44-48.2-1. - Short title.

§ 44-48.2-1. Short title.
This chapter shall be known and may be cited as the “Economic Development Tax Incentives Evaluation Act of 2013.”
History of Section.
P.L. 2013, ch. 155, § 5; P.L. 2013, ch. 209, § 5.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-48.2 - Rhode Island Economic Development Tax Incentives Evaluation Act of 2013 › Section 44-48.2-2. - Legislative findings and purpose.

§ 44-48.2-2. Legislative findings and purpose.
The general assembly finds and declares that:
(1)
The state of Rhode Island relies on a number of tax incentives, including credits, exemptions, and deductions, to encourage businesses to locate, hire employees, expand, invest, and/or remain in the state;
(2)
These various tax incentives are intended as a tool for economic development, promoting new jobs and business growth in Rhode Island;
(3)
The state needs a systematic approach for evaluating whether incentives are fulfilling their intended purposes in a cost-effective manner;
(4)
In order to improve state government’s effectiveness in serving the residents of this state, the legislature finds it necessary to provide for the systematic and comprehensive analysis of economic development tax incentives and for those analyses to be incorporated into the budget and policymaking processes.
History of Section.
P.L. 2013, ch. 155, § 5; P.L. 2013, ch. 209, § 5; P.L. 2014, ch. 528, § 65.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-48.2 - Rhode Island Economic Development Tax Incentives Evaluation Act of 2013 › Section 44-48.2-3. - Economic development tax incentive defined.

§ 44-48.2-3. Economic development tax incentive defined.
(a)
As used in this section, the term “economic development tax incentive” shall include:
(1)
Those tax credits, deductions, exemptions, exclusions, and other preferential tax benefits associated with §§ 42-64.3-6, 42-64.3-7, 42-64.5-3, 42-64.6-4, 42-64.11-4, 44-30-1.1, 44-31-1, 44-31-1.1, 44-31-2, 44-31.2-5, 44-32-1, 44-32-2, 44-32-3, 44-39.1-1, 44-43-2, 44-43-3, and 44-63-2, and chapters 64.20, 64.21, 64.26, 64.30 of title 42 and chapter 48.3 of title 44;
(2)
Any future incentives enacted after the effective date of this section for the purpose of recruitment or retention of businesses in the state of Rhode Island.
(b)
In determining whether a future tax incentive is enacted for “the purpose of recruitment or retention of businesses,” the office of revenue analysis shall consider legislative intent, including legislative statements of purpose and goals, and may also consider whether the tax incentive is promoted as a business incentive by the state’s economic development agency or other relevant state agency.
History of Section.
P.L. 2013, ch. 155, § 5; P.L. 2013, ch. 209, § 5; P.L. 2014, ch. 528, § 65; P.L. 2015, ch. 141, art. 19, § 14.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-48.2 - Rhode Island Economic Development Tax Incentives Evaluation Act of 2013 › Section 44-48.2-4. - Economic development tax incentive evaluations — Schedule.

§ 44-48.2-4. Economic development tax incentive evaluations — Schedule.
(a)
In accordance with the following schedule, the tax expenditure report produced by the chief of the office of revenue analysis pursuant to § 44-48.1-1 shall include an additional analysis component, consistent with § 44-48.2-5 and produced in consultation with the chief executive officer of the commerce corporation, the director of the office of management and budget, and the director of the department of labor and training:
(1)
Analyses of economic development tax incentives as listed in subdivision 44-48.2-3(1) shall be completed at least once between July 1, 2014, and June 30, 2017, and no less than once every three (3) years thereafter;
(2)
Analyses of any economic development tax incentives created after July 1, 2013, shall be completed within five (5) years of taking effect and no less than once every three (3) years thereafter;
(b)
No later than the tenth (10th) of January each year, beginning in 2014, the office of revenue analysis will submit to the chairs of the senate and house finance committees a three-year (3) plan for evaluating economic development tax incentives.
History of Section.
P.L. 2013, ch. 155, § 5; P.L. 2013, ch. 209, § 5; P.L. 2014, ch. 528, § 65.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-48.2 - Rhode Island Economic Development Tax Incentives Evaluation Act of 2013 › Section 44-48.2-6. - Consideration by the governor.

§ 44-48.2-6. Consideration by the governor.
The governor’s budget submission as required under chapter 35-3 shall identify each economic development tax incentive for which an evaluation was completed in accordance with this chapter in the period since the governor’s previous budget submission. For each evaluated tax incentive, the governor’s budget submission shall include a recommendation as to whether the tax incentive should be continued, modified, or terminated.
History of Section.
P.L. 2013, ch. 155, § 5; P.L. 2013, ch. 209, § 5.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-48.3 - Rhode Island New Qualified Jobs Incentive Act 2015 › Section 44-48.3-1. - Short title.

§ 44-48.3-1. Short title.
This chapter shall be known and may be cited as the “Rhode Island Qualified Jobs Incentive Act of 2015.”
History of Section.
P.L. 2015, ch. 141, art. 19, § 15.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-48.3 - Rhode Island New Qualified Jobs Incentive Act 2015 › Section 44-48.3-2. - Findings and declaration.

§ 44-48.3-2. Findings and declaration.
(a)
It is hereby found and declared that due to long-term and short-term negative economic trends in Rhode Island, businesses in the state have found it difficult to make investments that would stimulate economic activity and create new jobs. This situation has contributed to a rate of unemployment in Rhode Island that is higher than our neighbors and among the highest in the nation. Consequently, a need exists to promote the creation of new jobs, attract new business and industry, and stimulate growth in businesses that are prepared to make meaningful investment and foster job creation in Rhode Island.
(b)
Through the establishment of a jobs incentive program, Rhode Island can take steps to stimulate business expansion and attraction, create well-paying jobs for its residents, and generate revenues for necessary state and local governmental services.
History of Section.
P.L. 2015, ch. 141, art. 19, § 15.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-48.3 - Rhode Island New Qualified Jobs Incentive Act 2015 › Section 44-48.3-5. - Incentive agreement required prior to issuance of tax credits.

§ 44-48.3-5. Incentive agreement required prior to issuance of tax credits.
(a)
The commerce corporation shall require an eligible business to enter into an incentive agreement prior to the issuance of tax credits. The incentive agreement shall include, but shall not be limited to, the following:
(1)
A detailed description of the proposed job creation including industry sectors and the number of new full-time jobs that are sought to be approved for tax credits;
(2)
The eligibility period of the tax credits, including the first year for which the tax credits may be claimed;
(3)
A requirement that the applicant maintain the project at a location in Rhode Island for the commitment period, with at least the minimum number of full-time employees as required by this program;
(4)
A method for the business to annually certify that it has met the employment requirements of the program for each year of the commitment period;
(5)
A provision permitting an audit of the payroll records of the business from time to time, as the commerce corporation deems necessary;
(6)
A provision establishing the conditions under which the agreement may be terminated;
(7)
A provision that if, in any tax period, the business reduces the total number of full-time employees in its statewide workforce in the last tax period prior to the credit amount approval under this program by more than twenty percent (20%) of jobs for which a credit was granted under this chapter as described in the business’s incentive agreement(s), then the business shall forfeit all credit amounts described in the business’s incentive agreement(s) for that tax period and each subsequent tax period, until the first tax period for which documentation demonstrating the restoration of the business’s statewide workforce to the threshold levels required by the incentive agreement(s) has been reviewed and approved by the commerce corporation, for which tax period and each subsequent tax period the full amount of the credit shall be allowed; and
(8)
A provision that during the commitment period, if the business ceases operations in the state or transfers more than fifty percent (50%) of the jobs for which a credit was granted under this chapter to another state, the tax credit shall cease pursuant to this section and the business shall be liable to the state for, at a minimum, twenty percent (20%) of all tax benefits granted to the business under this chapter calculated from the date of the incentive agreement.
History of Section.
P.L. 2015, ch. 141, art. 19, § 15.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-48.3 - Rhode Island New Qualified Jobs Incentive Act 2015 › Section 44-48.3-6. - Total amount of tax credit for eligible business.

§ 44-48.3-6. Total amount of tax credit for eligible business.
(a)
The base amount of the tax credit for an eligible business for each new full-time job shall be up to two thousand five hundred dollars ($2,500) annually.
(b)
The total tax credit amount shall be calculated and credited to the business annually for each year of the eligibility period after the commerce corporation, in consultation with the division of taxation, has verified that the jobs covered by the tax credit have generated sufficient personal income taxes to comply with subsection (e) of this section.
(c)
In addition to the base amount of the tax credit, the amount of the tax credit to be awarded for each new full-time job may be increased, pursuant to the provisions of subsection (d) of this section, if the business meets any of the following criteria or such other additional criteria determined by the commerce corporation from time to time in response to evolving economic or market conditions:
(1)
For a business located within a hope community;
(2)
For a targeted industry;
(3)
For a business located within a transit oriented development area; and
(4)
For an out-of-state business that relocates a business unit or units or creates a significant number of new full-time jobs during the commitment period.
(d)
For any application made to the commerce corporation the tax credit for an eligible business for each new full-time job shall not exceed seven thousand five hundred dollars ($7,500) annually.
(e)
Notwithstanding the provisions of subsections (a) through (d) of this section, for each application approved by the commerce corporation prior to July 1, 2019, the amount of tax credits available to be obtained by the business annually shall not exceed the reasonable W-2 withholding received by the state for each new full-time job created by a business for applications received by the commerce corporation. For each application approved by the commerce corporation after July 1, 2019, the amount of tax credits available to be obtained by the business annually shall not exceed seventy-five percent (75%) of the reasonable W-2 withholding received by the state for each new full-time job created by a business for applications received by the commerce corporation.
(f)
The commerce corporation shall establish regulations regarding the conditions under which a business may submit more than one application for tax credits over time. The commerce corporation may place limits on repeat applications.
History of Section.
P.L. 2015, ch. 141, art. 19, § 15; P.L. 2019, ch. 88, art. 12, § 7.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-48.3 - Rhode Island New Qualified Jobs Incentive Act 2015 › Section 44-48.3-7. - Documentation.

§ 44-48.3-7. Documentation.
(a)
A business shall submit documentation indicating that it has met the employment requirements specified in the incentive agreement for certification of its tax credit amount within three (3) years following the date of approval of its application by the commerce corporation. The commerce corporation, after a finding of good cause, may grant two (2) six (6) month extensions of this deadline. In no event shall the incentive effective date occur later than four (4) years following the date of approval of an application by the commerce corporation.
(b)
Full-time employment for an accounting or privilege period shall be determined as the average of the monthly full-time employment for the period.
(c)
In conducting its annual review of a business, the commerce corporation may require a business to submit any information determined by the commerce corporation to be necessary and relevant to its review.
(d)
The credit amount for any tax period for which the documentation of a business’s credit amount remains uncertified as of a date one year after the closing date of that period shall be forfeited, although credit amounts for the remainder of the years of the eligibility period shall remain available to the business.
History of Section.
P.L. 2015, ch. 141, art. 19, § 15.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-48.3 - Rhode Island New Qualified Jobs Incentive Act 2015 › Section 44-48.3-9. - Administration.

§ 44-48.3-9. Administration.
(a)
The commerce corporation may adopt implementation guidelines, directives, criteria, rules and regulations pursuant to chapter 35 of title 42 (“administrative procedures act”) as are necessary to implement this chapter, including, but not limited to: the enumeration of specific targeted industries; specific delineation of the incentive areas; the promulgation of procedures and forms necessary to apply for a tax credit, including the enumeration of the certification procedures and allocation of tax credits; and provisions for tax credit applicants to be charged an initial application fee, and ongoing service fees, to cover the administrative costs related to the tax credit.
(b)
For businesses adding jobs on the basis of a future federal procurement, the commerce corporation shall establish specific procedures.
(c)
The division of taxation shall adopt rules as are necessary to implement this chapter.
History of Section.
P.L. 2015, ch. 141, art. 19, § 15.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-48.3 - Rhode Island New Qualified Jobs Incentive Act 2015 › Section 44-48.3-10. - Limitations.

§ 44-48.3-10. Limitations.
The incentives provided under this chapter shall not be granted in combination with any other job specific benefit provided by the state, the commerce corporation, or any other state agency, board, commission, quasi-public corporation or similar entity without the express authorization of the commerce corporation.
History of Section.
P.L. 2015, ch. 141, art. 19, § 15.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-48.3 - Rhode Island New Qualified Jobs Incentive Act 2015 › Section 44-48.3-11. - Program integrity.

§ 44-48.3-11. Program integrity.
Program integrity being of paramount importance, the commerce corporation shall establish procedures to ensure ongoing compliance with the terms and conditions of the program established herein, including procedures to safeguard the expenditure of public funds and to ensure that the funds further the objectives of the program. At a minimum these procedures will include an audit, at least every three (3) years, of the process the commerce corporation followed in the administration of the program.
History of Section.
P.L. 2015, ch. 141, art. 19, § 15.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-48.3 - Rhode Island New Qualified Jobs Incentive Act 2015 › Section 44-48.3-12. - Discontinuance of further rate reductions and future beneficiaries under the jobs development act.

§ 44-48.3-12. Discontinuance of further rate reductions and future beneficiaries under the jobs development act.
(a)
The rate reduction(s) provided pursuant to chapter 64.5 of title 42 shall be discontinued effective July 1, 2015, except as provided in subsection (b) of this section.
(b)
Any company that has qualified for a rate reduction pursuant to chapter 64.5 of title 42 prior to July 1, 2015, shall be entitled to maintain the rate reduction in effect as of June 30, 2015, and no additional rate reduction shall be permitted. All obligations of the company required under chapter 64.5 of title 42 to retain a rate reduction shall remain in full force and effect.
History of Section.
P.L. 2015, ch. 141, art. 19, § 15.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-48.3 - Rhode Island New Qualified Jobs Incentive Act 2015 › Section 44-48.3-13. - Reporting requirements.

§ 44-48.3-13. Reporting requirements.
(a)
By August 1 of each year, each applicant approved for credits under this chapter shall report to the commerce corporation and the division of taxation the following information:
(1)
The number of total jobs created;
(2)
The applicable North American industry classification survey annual system code of each job created;
(3)
The annual salary of each job created; and
(4)
The address of each new employee.
(b)
By September 1, 2016, and each year thereafter, the commerce corporation shall report the name, address, and amount of tax credit approved for each credit recipient during the previous state fiscal year to the governor, the speaker of the house of representatives, the president of the senate, the chairpersons of the house and senate finance committees, the house and senate fiscal advisors, and the department of revenue.
(c)
By October 1, 2016, and each year thereafter, the commerce corporation shall report for the year (1) the total number of businesses awarded credits in the previous fiscal year and (2) the name and address of each credit recipient. This report shall be available to the public for inspection by any person and shall be published by the chief executive of the commerce corporation on the commerce corporation and executive office of commerce websites.
(d)
By October 1 of each year the division of taxation shall report the name, address, and amount of tax credit received for each credit recipient during the previous state fiscal year. This report shall be available to the public for inspection by any person and shall be published by the tax administrator on the tax division website.
(e)
By November 1 of each year the division of taxation shall report in the aggregate the information required under subsection (a) of this section. This report shall be available to the public for inspection by any person and shall be published by the tax administrator on the tax division website.
History of Section.
P.L. 2015, ch. 141, art. 19, § 15; P.L. 2023, ch. 294, § 8, effective June 22, 2023; P.L. 2023, ch. 295, § 8, effective June 22, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-48.3 - Rhode Island New Qualified Jobs Incentive Act 2015 › Section 44-48.3-14. - Sunset.

§ 44-48.3-14. Sunset.
No credits shall be authorized to be reserved pursuant to this chapter after December 31, 2024.
History of Section.
P.L. 2015, ch. 141, art. 19, § 15; P.L. 2018, ch. 47, art. 12, § 14; P.L. 2019, ch. 88, art. 12, § 22; P.L. 2020, ch. 80, art. 1, § 21; P.L. 2021, ch. 162, art. 9, § 17, effective July 6, 2021; P.L. 2022, ch. 231, art. 9, § 19, effective June 27, 2022; P.L. 2023, ch. 79, art. 7, § 15, effective June 16, 2023.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-49 - Controlled Substances Taxation Act › Section 44-49-1. - Short title.

§ 44-49-1. Short title.
This chapter shall be known as the “Controlled Substances Taxation Act”.
History of Section.
P.L. 1989, ch. 392, § 1; P.L. 2022, ch. 31, § 3, effective May 25, 2022; P.L. 2022, ch. 32, § 3, effective May 25, 2022.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-49 - Controlled Substances Taxation Act › Section 44-49-2. - Definitions.

§ 44-49-2. Definitions.
(a)
“Controlled substance” means any drug or substance, whether real or counterfeit, as defined in § 21-28-1.02, that is held, possessed, transported, transferred, sold, or offered to be sold in violation of Rhode Island laws. “Controlled substance” does not include marijuana.
(b)
“Dealer” means a person who in violation of Rhode Island law manufactures, produces, ships, transports, or imports into Rhode Island or in any manner acquires or possesses seven (7) or more grams of any controlled substance, or ten (10) or more dosage units of any controlled substance which is not sold by weight. A quantity of a controlled substance is measured by the weight of the substance whether pure or impure or dilute, or by dosage units when the substance is not sold by weight, in the dealer’s possession. A quantity of a controlled substance is dilute if it consists of a detectable quantity of pure controlled substance and any excipients or fillers.
(c)
[Deleted by P.L. 2022, ch. 31, § 3 and P.L. 2022, ch. 32, § 3.]
History of Section.
P.L. 1989, ch. 392, § 1; P.L. 2000, ch. 109, § 52; P.L. 2004, ch. 6, § 24; P.L. 2022, ch. 31, § 3, effective May 25, 2022; P.L. 2022, ch. 32, § 3, effective May 25, 2022.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-49 - Controlled Substances Taxation Act › Section 44-49-3. - Administration.

§ 44-49-3. Administration.
The tax administrator shall administer this chapter. Payments required by this chapter must be made to the tax administrator on the form provided by the tax administrator. Dealers are not required to give their name, address, social security number, or other identifying information on the form. The tax administrator shall collect all taxes under this chapter.
History of Section.
P.L. 1989, ch. 392, § 1; P.L. 1992, ch. 284, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-49 - Controlled Substances Taxation Act › Section 44-49-4. - Rules.

§ 44-49-4. Rules.
The tax administrator may adopt rules necessary to enforce this chapter. The tax administrator shall adopt a uniform system of providing, affixing, and displaying official stamps, official labels, or other official indicia for controlled substances on which a tax is imposed.
History of Section.
P.L. 1989, ch. 392, § 1; P.L. 2022, ch. 31, § 3, effective May 25, 2022; P.L. 2022, ch. 32, § 3, effective May 25, 2022.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-49 - Controlled Substances Taxation Act › Section 44-49-5. - Tax payment required for possession.

§ 44-49-5. Tax payment required for possession.
No dealer may possess any controlled substance upon which a tax is imposed under this chapter unless the tax has been paid on a controlled substance as evidenced by a stamp or other official indicia.
History of Section.
P.L. 1989, ch. 392, § 1; P.L. 2000, ch. 109, § 52; P.L. 2022, ch. 31, § 3, effective May 25, 2022; P.L. 2022, ch. 32, § 3, effective May 25, 2022.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-49 - Controlled Substances Taxation Act › Section 44-49-6. - No immunity.

§ 44-49-6. No immunity.
Nothing in this chapter may in any manner provide immunity for a dealer from criminal prosecution pursuant to Rhode Island law.
History of Section.
P.L. 1989, ch. 392, § 1.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-49 - Controlled Substances Taxation Act › Section 44-49-7. - Pharmaceuticals.

§ 44-49-7. Pharmaceuticals.
Nothing in this chapter shall require persons lawfully in possession of a controlled substance to pay the tax required under this chapter.
History of Section.
P.L. 1989, ch. 392, § 1; P.L. 2022, ch. 31, § 3, effective May 25, 2022; P.L. 2022, ch. 32, § 3, effective May 25, 2022.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-49 - Controlled Substances Taxation Act › Section 44-49-8. - Measurement.

§ 44-49-8. Measurement.
For the purpose of calculating this tax, a quantity of a controlled substance is measured by the weight of the substance whether pure or impure or dilute, or by dosage units when the substance is not sold by weight, in the dealer’s possession. A quantity of a controlled substance is dilute if it consists of a detectable quantity of pure controlled substance and any excipients or fillers.
History of Section.
P.L. 1989, ch. 392, § 1; P.L. 2000, ch. 109, § 52; P.L. 2022, ch. 31, § 3, effective May 25, 2022; P.L. 2022, ch. 32, § 3, effective May 25, 2022.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-49 - Controlled Substances Taxation Act › Section 44-49-9. - Tax rate.

§ 44-49-9. Tax rate.
A tax is imposed on controlled substances as defined in § 44-49-2 at the following rates:
(1)
On each gram of controlled substance, or portion of a gram, two hundred dollars ($200); or
(2)
On each ten (10) dosage units of a controlled substance that is not sold by weight, or portion of the dosage units, four hundred dollars ($400).
History of Section.
P.L. 1989, ch. 392, § 1; P.L. 2022, ch. 31, § 3, effective May 25, 2022; P.L. 2022, ch. 32, § 3, effective May 25, 2022.
2023 Rhode Island General Laws › Title 44 - Taxation › Chapter 44-49 - Controlled Substances Taxation Act › Section 44-49-9.1. - Imposition of tax, interest and liens.

§ 44-49-9.1. Imposition of tax, interest and liens.
(a)
Any law enforcement agency seizing controlled substances as defined in § 44-49-2 in the quantities set forth in that section shall report to the division of taxation no later than the twenty-fifth (25th) of each month, the amount of all controlled substances seized during the previous month and the name and address of each dealer from whom the controlled substances were seized.
(b)
The tax administrator shall assess the dealer for any tax due at the rate provided by § 44-49-9. The tax shall be payable within fifteen (15) days after its assessment and, if not paid when due, shall bear interest from the date of its assessment at the rate provided in § 44-1-7 until paid.
(c)
The tax administrator may file a notice of tax lien upon the real property of the dealer located in this state immediately upon mailing a notice of assessment to the dealer at the address listed in the report of the law enforcement agency. The tax administrator may discharge the lien imposed upon the filing of a bond satisfactory to the tax administrator in an amount equal to the tax, interest and penalty imposed under this chapter.
History of Section.
P.L. 1992, ch. 284, § 2; P.L. 2022, ch. 31, § 3, effective May 25, 2022; P.L. 2022, ch. 32, § 3, effective May 25, 2022.