§ 44-29-1. Definitions. As used in this chapter: (1) “Admission” means all charges established for admission except those specifically designated as service charges; (2) “Licensee” means a person conducting racing events at which betting under the pari-mutuel system is permitted; (3) “Person” includes, but is not limited to, individuals, associations, and corporations; (4) “Racing event” […]
§ 44-29-10. Payment of refunds. All moneys received by the tax administrator under this chapter shall be paid over to the general treasurer. Whenever the tax administrator determines that any seller is entitled to a refund of any moneys paid by the seller under the provisions of this chapter, or whenever a court of competent […]
§ 44-29-11. 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. The tax administrator or a […]
§ 44-29-12. Appeals. Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth 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 the […]
§ 44-29-13. 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. If it appears that the petitioner, by reason of the payment of […]
§ 44-29-14. Penalty for violations generally. Any person who fails or refuses to furnish any return required to be made, or fails or refuses to furnish any other data required by the tax administrator, or makes any false or fraudulent return, or violates any provision of this chapter for which no other penalty is provided, […]
§ 44-29-15. Records required. Every seller shall keep any books, including records, receipts, and other pertinent papers, in any form that the tax administrator may require. These records shall be open at all times to the inspection of the tax administrator and his or her agents and, upon summons issued by the administrator, shall be […]
§ 44-29-16. Rules and regulations — Forms. The tax administrator may prescribe rules and regulations, not inconsistent with law, to carry into effect the provisions of this chapter. These rules and regulations, when reasonably designed to carry out the intent and purpose of this chapter, are prima facie evidence of its proper interpretation. These rules […]
§ 44-29-17. Taxes imposed as additional to other taxes. Except as provided in this chapter, the taxes imposed by this chapter shall be in addition to any other taxes imposed under the authority of this state. History of Section.P.L. 1969, ch. 197, art. 2, § 1.
§ 44-29-18. Severability. The provisions of this chapter are declared to be severable; and 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. 1969, ch. 197, art. […]
§ 44-29-2. Imposition of tax. There is levied and assessed a tax on admissions to any racing event in this state which is at the rate of one cent ($.01) for each five cents ($.05) or major fraction of the admission. This tax shall be collected by the seller of any admission at the time […]
§ 44-29-3. Filing of returns — Date due — Interest and penalty. On or before the tenth day of the month next succeeding the month in which any taxes imposed by this chapter are collected, the seller shall pay the taxes to the tax administrator and at the same time shall file with him or […]
§ 44-29-4. Deficiency determination — Interest. If the tax administrator is not satisfied with the amount of taxes paid to him or her or with the return or returns filed with the administrator by any seller, the tax administrator may compute and determine the amount required by this chapter to be paid to the administrator, […]
§ 44-29-5. Pecuniary penalties for deficiencies. If any part of the deficiency for which a determination is made is due to negligence or intentional disregard of the provisions of this chapter, a penalty of ten percent (10%) of the amount of the determination shall be added to it. If any part of the deficiency for […]
§ 44-29-6. Notice of determination. The tax administrator shall give to the seller a written notice of his or her determination. Except in the case of fraud, intent to evade the provisions of this chapter, or failure to make a return, every notice of a determination shall be mailed within three (3) years after the […]
§ 44-29-7. Determination without return — Interest and penalties. If any seller fails to file a return, the tax administrator shall determine the amount of taxes required to be paid to the administrator, which determination shall be made for the month or months in respect to which the seller failed to file a return and […]
§ 44-29-8. Taxes as debt to state — Lien on real estate. The amount of any taxes, including interest and penalties, imposed by this chapter shall be a debt due from the seller to the state, shall be recoverable at law in the same manner as other debts, and until collected shall constitute a lien […]
§ 44-29-9. Collection powers. The tax administrator shall have for the collection of the taxes, including interest and penalties imposed by this chapter, the same powers as are prescribed for collection of taxes in chapters 1 and 7 — 9 of this title. History of Section.P.L. 1969, ch. 197, art. 2, § 1.
