Section 44-13-35. – Gross earnings exempt from the public service corporation tax.
§ 44-13-35. Gross earnings exempt from the public service corporation tax. Notwithstanding the provisions of §§ 44-13-1 and 44-13-4, the gross earnings from the sale and from the storage, use or other consumption in this state of electricity and natural gas when purchased for the purpose of being manufactured into a finished product for resale, […]
Section 44-13-36. – Public service corporation tax included in utility rates.
§ 44-13-36. Public service corporation tax included in utility rates. Every corporation whose principal business is manufacturing, selling, distributing and/or transmitting electricity or heating gas shall directly reflect in its rates charged for the electricity or gas used in the manufacturing process, as defined in § 44-18-30(7), the actual public service corporation tax rates in […]
Section 44-13-26. – Collection of pecuniary penalties.
§ 44-13-26. Collection of pecuniary penalties. The amount added to any tax under §§ 44-13-24 and 44-13-25 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 44-13-27. – Examination of records and witnesses.
§ 44-13-27. Examination of records and 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 any […]
Section 44-13-28. – Penalty for violations by corporation.
§ 44-13-28. Penalty for violations by corporation. 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 duly summoned to appear to testify or to appear […]
Section 44-13-29. – Penalty for violations by individuals.
§ 44-13-29. Penalty for 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 […]
Section 44-13-30. – Penalty for failure to file return or statement.
§ 44-13-30. Penalty for failure to file return or statement. If any return or statement, including a supplemental return, required to be made under the provisions of this chapter is not made within the time fixed or extended, the corporation or any officer or agent of the corporation neglecting or refusing to make the return […]
Section 44-13-31. – Hearing on application by corporation.
§ 44-13-31. Hearing on application by corporation. Any corporation aggrieved by the action of the tax administrator in determining the amount of any tax or penalty imposed under the provisions of this chapter may apply to the tax administrator, in writing, within thirty (30) days after the notice of the action is mailed to it, […]
Section 44-13-32. – Appeals.
§ 44-13-32. Appeals. Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth (6th) division district court pursuant to chapter 8 of title 8. The taxpayer’s right to appeal under this section shall be expressly made conditional upon prepayment of all taxes, interest, and penalties unless […]
Section 44-13-33. – Collection by writ of execution.
§ 44-13-33. Collection by writ of execution. If any tax or penalty imposed by this chapter shall not be 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 (6th) division of the district […]