§ 44-44-1. Purpose. This chapter is enacted to provide funding for the litter reduction and recycling program, created pursuant to chapter 15.1 of title 37, and the hard-to-dispose material — control and recycling program, created pursuant to chapter 15.1 of title 37. History of Section.P.L. 1984, ch. 251, § 4; P.L. 1989, ch. 514, § […]
§ 44-44-10. Deposit of moneys. All money received by the tax administrator and the division of motor vehicles pursuant to this chapter shall be deposited as general revenues. History of Section.P.L. 1984, ch. 251, § 4; P.L. 1988, ch. 241, § 2; P.L. 1989, ch. 514, § 3; P.L. 1995, ch. 370, art. 40, § […]
§ 44-44-11, 44-44-12. Repealed. History of Section.P.L. 1984, ch. 251, § 4; P.L. 1987, ch. 57, art. 7, § 1; Repealed by P.L. 1988, ch. 241, § 3, effective January 1, 1989.
§ 44-44-13. Contingency provision. The provisions of this chapter shall become null and void, and the tax imposed under this chapter shall terminate, if federal or state legislation is enacted which requires a deposit on beverage containers. History of Section.P.L. 1984, ch. 251, § 4.
§ 44-44-14, 44-44-15. Repealed. History of Section.P.L. 1984, ch. 251, § 4; Repealed by P.L. 1988, ch. 241, § 3, effective January 1, 1989.
§ 44-44-16. 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; which rules and regulations, when reasonably designed to carry out the intent and purpose of this chapter, shall be prima facie evidence of its proper interpretation. These […]
§ 44-44-17. Deficiency determination — Determination without return. If any hard-to-dispose material wholesaler or hard-to-dispose material retailer or person or beverage or litter control participation permittee fails to file a return or application or to keep records described in § 44-44-8, or if the tax administrator is not satisfied with the amount of taxes or […]
§ 44-44-18. Notice of determination. The tax administrator shall give written notice of his or her determination to the beverage wholesaler or litter control participation permittee or hard-to-dispose material wholesaler or hard-to-dispose material retailer or person. Except in the case of fraud or failure to make a return, or noncompliance with § 44-44-8, every notice […]
§ 44-44-18.1. 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, a penalty of ten percent (10%) of the amount of the determination shall be added to this amount. If any part of the […]
§ 44-44-19. Payment of refunds. Whenever the tax administrator shall determine that any beverage wholesaler or hard-to-dispose material wholesaler or hard-to-dispose material retailer or person or litter control participation permittee is entitled to a refund of any moneys paid under the provisions of this chapter, or whenever a court of competent jurisdiction orders a refund […]
§ 44-44-2. Definitions. As used in this chapter: (1) “Beverage” means all non-alcoholic drinks for human consumption, except milk but including beer and other malt beverages. (2) “Beverage container” means any sealable bottle, can, jar, or carton which contains a beverage. (3) “Beverage retailer” means any person who engages in the sale of a beverage […]
§ 44-44-20. Hearing on application by beverage wholesaler or litter control participation permittee. Any person aggrieved by any assessment or decision of the tax administrator shall notify the tax administrator and request a hearing, in writing, within thirty (30) days from the date of mailing of the assessment or decision. The tax administrator or a […]
§ 44-44-21. Judicial review. 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 […]
§ 44-44-22. Information confidential. It shall be unlawful for any state official or employee to divulge or to make known to any person in any manner not provided by law the amount or source of income, profits, losses, expenditures, or any particular of these set forth or disclosed in any return, permit application or other […]
§ 44-44-23. 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. 1988, ch. 241, § […]
§ 44-44-3. Imposition of tax on beverage containers. There shall be levied and imposed a tax of eight cents ($0.08) on each case of beverage containers sold by a beverage wholesaler to a beverage retailer or consumer within this state. The tax shall be collected by the beverage wholesaler. The tax provided for in this […]
§ 44-44-3.1. Permit required. Commencing August 1, 1988, every person engaging in, or desiring to engage in activities described in § 44-44-2(20), shall annually file an application with the tax administrator for a litter control participation permit, hereinafter called a “permit”, for each place of business in Rhode Island. In those cases where the only […]
§ 44-44-3.2. Penalty for operation without a permit — Injunctive relief. (a) Any person who engages (or the officer of a corporation engaged) in activities described in § 44-44-2(20) without the permit required by this chapter shall be guilty of a misdemeanor and shall, for each offense, be fined not more than one thousand dollars […]
§ 44-44-3.3. Partial periods. (a)(1) Each applicant which did not do business at a particular location during the prior calendar year for the purposes of determining the proper fee in accordance with § 44-44-3.1 may, for application purposes, only apply for a Class A permit for that location. (2) For purposes of this section, the […]
§ 44-44-3.4. 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 location in Rhode Island. A permit is not assignable and is valid only for the person in whose name it was issued and […]
