§ 44-11-2.2. Pass-through entities — Definitions — Withholding — Returns. (a) Definitions. (1) “Administrative adjustment request” means an administrative adjustment request filed by a partnership under IRC section 6227. (2) “Audited partnership” means a partnership or an entity taxed as a partnership federally subject to a partnership level audit resulting in a federal adjustment. (3) […]
§ 44-11-2.3. Pass-through entities — Election to pay state income tax at the entity level. (a) Definitions. As used in this section: (1) “Election” means the annual election to be made by the pass-through entity by filing the prescribed tax form and remitting the appropriate tax. (2) “Net income” means the net ordinary income, net […]
§ 44-11-20. Claims for refund — Hearing upon denial. (a) Any taxpayer may file a claim for refund with the tax administrator at any time within three (3) years after the tax has been paid, or in the case of a change or correction of its taxable income by any official of the United States […]
§ 44-11-21. Information confidential — Types of disclosure authorized — Penalties for unauthorized disclosure. (a) It is 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 set forth or […]
§ 44-11-22. Tax administrator’s power to summon witnesses and evidence. The tax administrator may summon any corporation, or officer, agent, or employee of any corporation, or any other person, to appear before him or her and produce records and documents at a time and place named in the summons and to give testimony and to […]
§ 44-11-23. Service of summons. The summons may be sent by registered or certified mail to the corporation, or to any officer, agent, or employee of the corporation, or to any other person, or may be left by any authorized agent of the tax administrator with the corporation, or with any officer, agent, or employee […]
§ 44-11-24. Enforcement of summons. Whenever any person or corporation summoned under the provisions of §§ 44-11-22 and 44-11-23 neglects or refuses to obey the summons or to give testimony or to answer interrogatories as required, the tax administrator may apply to the sixth (6th) division of the district court for a citation against that […]
§ 44-11-25. Determination of tax without return. If any corporation fails to file a return at the time and as prescribed by law, the tax administrator shall proceed to determine the tax from any information he or she can obtain. History of Section.G.L. 1938, ch. 37, § 12; P.L. 1947, ch. 1887, art. 1, § […]
§ 44-11-26. Pecuniary penalty for failure to file return or to pay tax or for negligence. (a) In the case of any failure to file a return within the time prescribed by law, there shall be added to the tax five percent (5%) if the failure is for not more than one month, with an […]
§ 44-11-26.1. Revocation of articles or authority to transact business for nonpayment of tax. (a) The tax administrator may, after July 15 of each year, make up a list of all corporations that have failed to pay the corporate tax defined in § 44-11-2 for one year after the tax became due and payable, and […]
§ 44-11-27. 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.G.L. 1938, ch. 37, § 12; P.L. 1947, ch. 1887, art. 1, § 1; […]
§ 44-11-28. Collection of pecuniary penalties. The amount added to any tax under §§ 44-11-26 and 44-11-27 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 […]
§ 44-11-29. Notice to tax administrator of sale of assets — Tax due. (a) The sale or transfer of the major part in value of the assets of a domestic corporation, domestic limited liability company, domestic limited partnership, or any other domestic business entity, or of the major part in value of the assets situated […]
§ 44-11-29.1. Letters of good standing — Fees. There shall be a fee of fifty dollars ($50.00) for any letter of good standing issued upon the request of a taxpayer. All fees collected under this section shall be allocated to the tax administrator for enforcement and collection of all taxes. History of Section.P.L. 1993, ch. […]
§ 44-11-3. Filing of returns — Due date. (a) For tax years beginning before January 1, 2016, a return, in the form and containing the information that the tax administrator may prescribe, shall be filed with the tax administrator by the taxpayer: (1) In case the taxable year of the taxpayer is the calendar year, […]
§ 44-11-30. 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 […]
§ 44-11-31. Examinations as to liability of transferee. The tax administrator, for the purpose of determining the liability of a transferee of the property of any corporation with respect to any tax imposed upon the corporation, may, by any of his or her officers or employees designated by him or her for that purpose, examine […]
§ 44-11-32. Violations by corporations. Whenever any corporation 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 […]
§ 44-11-33. 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 […]
§ 44-11-34. 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 […]
