§ 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 […]
§ 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 […]
§ 44-1-31.2. Electronic filing of large entity tax returns, electronic payments, and penalties. (a) For the purposes of this chapter, “larger business registrant” means any person who: (1) Operates as a business whose combined annual liability for all taxes administered by the division of taxation for the entity is or exceeds five thousand dollars ($5,000); […]
§ 44-1-32. Hearing on application by taxpayer. Any taxpayer aggrieved by the action of the tax administrator in determining the amount of any tax, any surcharge that is required to be remitted to the tax division pursuant to § 39-21.1-14 or penalty for which a hearing is not provided may apply to the tax administrator, […]
§ 44-1-33. Indemnification. (a) The state shall indemnify the tax administrator for any recovery against him or her in his or her personal capacity arising out of any act or omission occurring within the scope of his or her duties as tax administrator; provided, that the act or omission was not the result of actual […]
§ 44-1-34. Tax administrator to prepare list of delinquent taxpayers — Notice — Public inspection. (a) Notwithstanding any other provision of law, the tax administrator may, on a quarterly basis, (1) Prepare a list of the one hundred (100) delinquent taxpayers under chapter 44-30 who owe the largest amount of state tax and whose taxes […]
§ 44-1-35. Outside collection agencies. The tax administrator may retain by written contract collection agencies licensed under Rhode Island law, or licensed under the laws of another state or the District of Columbia, for the purpose of collecting from sources outside the state of Rhode Island taxes, interest and/or penalties assessed by the tax administrator. […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 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, […]
§ 44-1-4. Rules and regulations. The tax administrator is authorized and empowered to make rules and regulations, as the administrator may deem necessary for the proper administration and enforcement of the tax laws of this state. History of Section.G.L. 1938, ch. 28, § 14; P.L. 1947, ch. 1875, § 1; G.L. 1956, § 44-1-4.
§ 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 […]
§ 44-1-5. Repealed. History of Section.P.L. 1912, ch. 769, § 5; G.L. 1923, ch. 38, § 5; G.L. 1938, ch. 28, § 5; G.L. 1956, § 44-1-5; Repealed by P.L. 1965, ch. 68, § 2.
§ 44-1-6. Additional collection powers — Nonresident contractors. (a) Any person doing business with a nonresident contractor shall withhold payment of an amount of three percent (3%) of the contract price until thirty (30) days after the contractor has completed the contract and has requested the tax administrator, in writing, to audit the records for […]
§ 44-1-7. Interest on delinquent payments. (a) Whenever the full amount of any state tax or any portion or deficiency, as finally determined by the tax administrator, has not been paid on the date when it is due and payable, whether the time has been extended or not, there shall be added as part of […]
§ 44-1-7.1. Interest on overpayments. (a) Each January 1 the tax administrator shall compute the rate of interest to be in effect for that calendar year by reference to the prime rate, which was in effect on October 1 of the preceding year. The term “prime rate” shall mean the predominant prime rate quoted by […]
§ 44-1-8. Taxes and fees as debt to state. Every tax, excise, or fee including any penalty, interest, or other charge payable to the tax administrator shall, from the time the tax, excise, or fee becomes due and payable, also become a debt to the state. History of Section.G.L. 1938, ch. 28, § 12; P.L. […]
§ 44-1-9. Extension of time for filing of reports. The tax administrator may grant a reasonable extension of time for the filing of any return, report, or statement, provided by law to be made to the tax administrator. History of Section.G.L. 1938, ch. 28, § 15; P.L. 1947, ch. 1875, § 1; G.L. 1956, § […]
