Section 44-1-37. – Administrative penalties and attorney’s fees.
§ 44-1-37. Administrative penalties and attorney’s fees. (a) Whenever a licensee and/or a taxpayer violates any provision of title 44 or the regulations promulgated thereunder, the tax administrator may, in accordance with the requirements of the administrative procedures act, chapter 35 of title 42: (1) Revoke or suspend a license or permit issued by the […]
Section 44-1-38. – Jeopardy determinations.
§ 44-1-38. Jeopardy determinations. If the tax administrator believes that the collection of any amount of tax, interest, and/or penalty assessed in a notice of deficiency determination will be jeopardized by a delay that could render a person or entity judgment proof and/or frustrate the collectability of said determination, the tax administrator shall thereupon make […]
Section 44-1-39. – Information deemed state property.
§ 44-1-39. Information deemed state property. For the purpose of determining taxpayer compliance, any and all information or data required to be generated or maintained pursuant to title 44 and/or the regulations promulgated thereunder, shall be deemed to be the property of the state of Rhode Island. History of Section.P.L. 2017, ch. 302, art. 8, […]
Section 44-1-40. – Tax administrator to prepare list of licensed taxpayers — Notice — Public inspection.
§ 44-1-40. Tax administrator to prepare list of licensed taxpayers — Notice — Public inspection. (a) Notwithstanding any other provision of law, the tax administrator may, on a periodic basis: (1) Prepare and publish for public distribution a list of entities and their active licenses administered under this title. (2) Prepare and publish for public […]
Section 44-1-36. – Contracts.
§ 44-1-36. Contracts. (a) Except as set forth in section (b) below, the division of taxation may enter into contracts with persons (defined herein as individuals, firms, fiduciaries, partnerships, corporations, trusts, or associations, however formed) to be paid on a contingent fee basis, for services rendered to the division of taxation where the contract is […]
Section 44-1-28. – Mailing as timely tax filing and payment.
§ 44-1-28. Mailing as timely tax filing and payment. (a) Generally. Any report, claim, tax return, statement, or other document required or authorized to be filed with or any payment made to the state or to any political subdivision of the state which is: (1) Transmitted through the United States mail, is deemed filed and […]
Section 44-1-29. – Collection by writ of execution.
§ 44-1-29. Collection by writ of execution. (a) Whenever the full amount of any state tax or any portion or deficiency, as finally determined by the tax administrator, or any surcharge that is required to be remitted to the tax division pursuant to § 39-21.1-14 is not paid within thirty (30) days after the tax […]
Section 44-1-30. – Repealed.
§ 44-1-30. Repealed. History of Section.P.L. 1980, ch. 275, § 4; P.L. 2004, ch. 6, § 57; Repealed by P.L. 2006, ch. 246, art. 38, § 11, effective July 1, 2006.
Section 44-1-31. – Taxes and child support to be paid by electronic funds transfer.
§ 44-1-31. Taxes and child support to be paid by electronic funds transfer. (a) The tax administrator is authorized to provide by rule for the payment of any tax, including employer taxes, by electronic funds transfer where the tax required to be paid in connection with the filing of any return, report or other document […]
Section 44-1-31.1. – Returns to be filed by paid tax return preparers electronically.
§ 44-1-31.1. Returns to be filed by paid tax return preparers electronically. (a) Beginning January 1, 2009, the tax administrator is authorized to require that paid tax return preparers that prepared more than one hundred (100) Rhode Island tax returns in the prior year, shall file Rhode Island tax returns for their clients electronically with […]