§ 44-13-24. Pecuniary penalty for failure to file return. In 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 thirty (30) days with an additional five percent (5%) for each additional thirty […]
§ 44-13-25. Pecuniary penalty for false return. 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. 1942, ch. 1212, art. 6, § 10; G.L. 1956, § 44-13-25.
§ 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 […]
§ 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 […]
§ 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 […]
§ 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 […]
§ 44-13-3. Minimum tax. The tax imposed upon any corporation under the provisions of §§ 44-13-1 and 44-13-2 shall not be less than one hundred dollars ($100). History of Section.P.L. 1942, ch. 1212, art. 6, § 1; G.L. 1956, § 44-13-3; P.L. 1978, ch. 163, § 1; P.L. 1985, ch. 181, art. 62, § 1.
§ 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 […]
§ 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, […]
§ 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 […]
§ 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 […]
§ 44-13-34. Severability. The provisions of this chapter are declared to be severable. In case any part, section, or provision of this chapter is held void by any court of competent jurisdiction, the remaining parts, sections, and provisions of the chapter shall not be impaired or affected. History of Section.P.L. 1989, ch. 130, § 1.
§ 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, […]
§ 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 […]
§ 44-13-4. Rate of taxation. The tax imposed will be at the following rates: (1) In the case of every corporation whose principal business is a steamboat or ferryboat business as a common carrier, every common carrier steam or electric railroad corporation, every street railway corporation, every common carrier dining, sleeping, chair, or parlor car […]
§ 44-13-5. Deductions for merchandise sales and alternative fuel. (a) In the case of every corporation whose principal business is manufacturing, selling, and distributing to the public illuminating or heating gas, and upon which a tax is imposed under § 44-13-4(5), and in the case of every corporation upon which a tax is imposed under […]
§ 44-13-6. Due date of annual return. Every corporation shall file a return with the tax administrator on or before March 1 of each year. For tax years beginning after December 31, 2015, a return, in the form and containing the information as the tax administrator may prescribe, shall be filed with the tax administrator […]
§ 44-13-7. Extension of time for filing of returns. The tax administrator may grant a reasonable extension of time for filing returns, under rules and regulations as he or she shall prescribe, with the approval of the director of revenue. Whenever an extension of time is granted, a corporation shall be required to pay as […]
§ 44-13-8. Statements, returns, and rules and regulations. (a) Every corporation shall render statements, make returns, and comply with rules and regulations as the tax administrator, with the approval of the director of revenue, may from time to time prescribe. (b) The tax administrator may, whenever in his or her judgment it is necessary, require […]
§ 44-13-9. Entire gross earnings of business wholly within state. In the case of every corporation carrying on business wholly within this state, its entire gross earnings from its operation for the preceding calendar year, or for the portion of the year that the corporation has carried on business, shall be apportioned to this state. […]
