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.
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 […]
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 […]
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 […]
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.
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 […]
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 […]