§ 44-19-1. Annual permit required — Retail business subject to sales tax — Promotion of shows — Revocation of show permit. (a)(1) Every person desiring to engage in or conduct within this state a business of making sales at retail, or engage in a business of renting living quarters in any hotel, rooming house, or […]
§ 44-19-10. Monthly returns and payments — Monthly reports by show promoters. (a) Except as provided in the Streamlined Sales and Use Tax Agreement contained in Chapter 44-18.1 the taxes imposed by chapter 18 of this title are due and payable to the tax administrator monthly on or before the twentieth (20th) day of the […]
§ 44-19-10.1. Prepayment of sales tax on cigarettes. (a) Every distributor and dealer licensed pursuant to chapter 20 of this title shall pay, as a prepayment for the taxes imposed by chapter 18 of this title, a tax on cigarettes possessed for sale or use in this state and upon which the distributor or dealer […]
§ 44-19-10.2. Floor stock tax on inventory. (a) A floor tax is imposed on the inventory of stamped packages of cigarettes held for sale in this state at 12:01 A.M. on April 10, 2009. The floor tax will apply to the stamped cigarette inventory of distributors. In addition, the floor tax will apply to any […]
§ 44-19-10.3. Electronic filing of sales tax returns. (a) Beginning on January 1, 2010, any person required to collect and remit sales and use tax to the state of Rhode Island who had an average monthly sales and use tax liability of two hundred dollars ($200) or more per month for the previous calendar year, […]
§ 44-19-11. Deficiency determinations — Interest. If the tax administrator is not satisfied with the return or returns or the amount of tax paid to the tax administrator by any person, the administrator may compute and determine the amount required to be paid upon the basis of the facts contained in the return or returns […]
§ 44-19-12. Pecuniary penalties for deficiencies. If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of the provisions of this chapter and chapter 18 of this title, a penalty of ten percent (10%) of the amount of the determination is added to it. If […]
§ 44-19-13. Notice of determination. (a) The tax administrator shall give to the retailer or to the person storing, using, or consuming the tangible personal property a written notice of his or her determination. Except in the case of fraud, intent to evade the provisions of this article, failure to make a return, or claim […]
§ 44-19-14. Determination without return — Interest and penalties. If any person fails to make a return, the tax administrator shall make an estimate of the amount of the gross receipts of the person or, as the case may be, of the amount of the total sales price of tangible personal property sold or purchased […]
§ 44-19-15. Jeopardy determinations. If the tax administrator believes that collection of any tax or any amount of tax required to be collected and paid to the state or of any determination will be jeopardized by delay, the administrator shall thereupon make a determination of the tax or amount of tax required to be collected, […]
§ 44-19-15.2. Flea markets. (a)(1) Notwithstanding any other provision of law, all persons making retail sales at a flea market shall register and pay the sales tax as provided in this section. (2) “Flea market” is defined as a place of business that provides space more than six (6) times a year under a single […]
§ 44-19-16. Finality of determination — Time payment due. Unless a hearing has been requested as provided in § 44-19-17, any determination made by the tax administrator under §§ 44-19-11 — 44-19-14 becomes final and shall be paid within ten (10) days after mailing by the tax administrator of the notice of that determination. If […]
§ 44-19-17. Hearing by administrator on application. Any person aggrieved by any assessment, deficiency, or otherwise, shall notify the tax administrator, in writing, within thirty (30) days from the date of mailing by the tax administrator of the notice of the assessment and request a hearing relative to the assessment; and the tax administrator shall, […]
§ 44-19-18. 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 […]
§ 44-19-19. Judgment on review. If, upon final determination of the petition, it appears that the tax administrator’s assessment was correct, the court shall confirm the assessment; or, if incorrect, the court shall determine the proper amount of the tax, interest, and penalties, and if it appears that the petitioner, by reason of the payment […]
§ 44-19-2. Issuance of permit — Assignment prohibited — Display. Upon receipt of the required application and permit fee, the tax administrator shall issue to the applicant a separate permit for each place of business within the state. If the applicant, at the time of making the application, owes any tax, penalty, or interest imposed […]
§ 44-19-20. Interest and penalties on delinquent payments. Any person who fails to pay any tax to the state or any amount of tax required to be collected and paid to the state, except amounts of determinations made by the tax administrator under §§ 44-19-11 — 44-19-14 within the required time shall pay a penalty […]
§ 44-19-20.1. Interest on overpayments. If it is determined that the tax has been overpaid, the amount of the overpayment bears interest at the annual rate established by § 44-1-7.1. The acceptance of that check is without prejudice to any right of the taxpayer to claim any additional overpayment and interest on it. History of […]
§ 44-19-21. Taxes as debt to state — Lien on real estate. (a) The amount of any taxes, interest, and penalties imposed upon any taxpayer under the provisions of chapters 18 and 19 of this title is a debt due from the taxpayer to the state, is recoverable at law in the same manner as […]
§ 44-19-22. Notice of transfer of business — Taxes due immediately. The sale or transfer by any taxpayer other than receivers, assignees under a voluntary assignment for the benefit of creditors, trustees in bankruptcy, debtors in possession in bankruptcy, or public officers acting under judicial process of the major part in value of the assets […]
