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 […]
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 […]
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.
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 […]
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 […]
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.
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.
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 […]
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 […]
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.