§ 44-17-1. Companies required to file — Payment of tax — Retaliatory rates. (a) Every domestic, foreign, or alien insurance company, mutual association, organization, or other insurer, including any health maintenance organization as defined in § 27-41-2, any medical malpractice insurance joint underwriters association as defined in § 42-14.1-1, any nonprofit dental service corporation as […]
§ 44-17-1.1. Records required. Every insurance company subject to tax under this chapter shall keep books, including records, receipts, and other pertinent papers, in a form that the tax administrator may require. Those records are open at all times to the inspection of the tax administrator and his or her agents and, upon summons issued […]
§ 44-17-11. Penalties for violations — Interest on delinquencies. If the return required to be made by § 44-17-1 is not made within the time fixed or extended, the officer or agent neglecting or refusing to make the return shall be fined not exceeding five hundred dollars ($500), and the tax administrator shall assess the […]
§ 44-17-2. Amounts included as gross premiums. Except where such a charge would be inconsistent with federal law, gross premiums include all premiums and premium deposits and assessments on all policies, certificates, and renewals, written during the year, covering property and risks within the state, policies subsequently cancelled, and reinsurance assumed, whether the premiums and […]
§ 44-17-3. Extension of time for filing return. The tax administrator may for reasonable cause extend the time for filing any return required under the provisions of this chapter, but any extension is not deemed an extension of the time for payment of the tax. History of Section.G.L. 1938, ch. 41, § 1; P.L. 1940, […]
§ 44-17-4. Assessment of tax on available information — Interest on delinquencies — Collection powers. If any company fails to file a return within the time and as required by this chapter, or files an insufficient or incorrect return, or does not pay when due the tax imposed by this chapter, the tax administrator shall […]
§ 44-17-4.1. Claims for refund — Hearing upon denial. (a) Any company subject to the provisions of this chapter may file a claim for refund with the tax administrator at any time within two (2) years after the tax has been paid. If the tax administrator determines that the tax has been overpaid, he or […]
§ 44-17-4.2. Hearing by administrator on application. Any company aggrieved by the action of the administrator in determining the amount of any tax or penalty imposed under the provisions of this chapter may apply to the administrator, in writing, within thirty (30) days after the notice of the action is mailed to it, for a […]
§ 44-17-5. Appeals. Appeals from administrative orders or decisions made pursuant to any provisions of this chapter are to the sixth (6th) division district court pursuant to chapter 8 of title 8. The taxpayer’s right to appeal under this chapter is expressly made conditional upon prepayment of all taxes, interest, and penalties unless the taxpayer […]
§ 44-17-6. “Ocean marine insurance” defined. For purposes of this chapter, “ocean marine insurance” means contracts of insurance written by every domestic, foreign, or alien insurance company transacting the business of marine insurance within this state, with respect to all insurance written within this state, upon hulls, freights, or disbursements, or upon goods, wares, merchandise, […]
§ 44-17-7 — 44-17-10. Repealed. History of Section.G.L. 1923, ch. 37, §§ 22, 24; P.L. 1929, ch. 1428, § 1; G.L. 1938, ch. 41, §§ 2, 3, 6, 8; P.L. 1940, ch. 874, § 1; G.L. 1956, §§ 44-17-7 — 44-17-10; Repealed by P.L. 1988, ch. 267, § 1, effective June 7, 1988.
