Section 44-67-1. – Short title.
§ 44-67-1. Short title. This chapter shall be known as “The Compassion Center Surcharge Act.” History of Section.P.L. 2011, ch. 151, art. 19, § 17.
Section 44-67-10. – Compassion center records.
§ 44-67-10. Compassion center records. Every compassion center shall: (1) Keep records as may be necessary to determine the amount of its liability under this chapter; (2) Preserve those records for the period of three (3) years following the date of filing of any return required by this chapter, or until any litigation or prosecution […]
Section 44-67-11. – Method of payment and deposit of surcharge.
§ 44-67-11. Method of payment and deposit of surcharge. (a) Payments required by this chapter shall be made by electronic transfer of monies to the general treasurer for deposit in the general fund. (b) The general treasurer is authorized to establish necessary accounts and to take all steps necessary to facilitate the electronic transfer of […]
Section 44-67-12. – Rules and regulations.
§ 44-67-12. Rules and regulations. The tax administrator is authorized to promulgate rules and regulations to carry out the provisions, policies, and purposes of this chapter including, but not limited to, emergency rules and regulations pursuant to § 42-35-3(b). History of Section.P.L. 2011, ch. 151, art. 19, § 17.
Section 44-67-13. – Severability.
§ 44-67-13. Severability. If any provision of this chapter or the application of this chapter to any person or circumstances is held invalid, that invalidity shall not affect other provisions or applications of the chapter that can be given effect without the invalid provision or application, and to this end the provisions of this chapter […]
Section 44-67-2. – Definitions.
§ 44-67-2. Definitions. For purposes of this chapter: (1) “Administrator” means the tax administrator within the department of revenue. (2) “Compassion center” means a not-for-profit entity registered under § 21-28.6-12 that acquires, possesses, cultivates, manufactures, delivers, transfers, transports, supplies or dispenses marijuana, or related supplies and educational materials, to registered qualifying patients and their registered […]
Section 44-67-3. – Imposition of surcharge — Compassion centers.
§ 44-67-3. Imposition of surcharge — Compassion centers. A surcharge at a rate of four percent (4.0%) shall be imposed upon the net patient revenue received each month by every compassion center. Every compassion center shall pay the monthly surcharge to the tax administrator no later than the twentieth (20th) day of the month following […]
Section 44-67-4. – Returns.
§ 44-67-4. Returns. (a) Every compassion center shall, on or before the twentieth (20th) day of the month following the month that the net patient revenue was received, make a return to the tax administrator. (b) Compassion centers shall file their returns on a form as prescribed by the tax administrator containing data for the […]
Section 44-67-5. – Setoff for delinquent payment of surcharge.
§ 44-67-5. Setoff for delinquent payment of surcharge. If a compassion center fails to pay a surcharge, penalty or late filing charge within thirty (30) days of its due date, the tax administrator may request any agency of state government to setoff the amount of the delinquency against any payment due the compassion center from […]
Section 44-67-6. – Surcharge on available information — Interest on delinquencies — Penalties — Collection powers.
§ 44-67-6. Surcharge on available information — Interest on delinquencies — Penalties — Collection powers. If any compassion center fails, within the time required by this chapter, to file a return, or files an insufficient or incorrect return, or does not pay the surcharge imposed by this chapter when it is due, the tax administrator […]
Section 44-67-7. – Claims for refund — Hearing upon denial.
§ 44-67-7. Claims for refund — Hearing upon denial. (a) A claim for refund of an overpayment of a surcharge may be filed by a compassion center with the tax administrator at any time within two (2) years after the surcharge has been paid. If the tax administrator determines that a surcharge has been overpaid, […]
Section 44-67-8. – Hearing by tax administrator on application.
§ 44-67-8. Hearing by tax administrator on application. Following the hearing, if the tax administrator upholds the amount of the surcharge assessed, the amount owed shall be assessed together with any penalty and/or interest thereon. History of Section.P.L. 2011, ch. 151, art. 19, § 17.
Section 44-67-9. – Appeals.
§ 44-67-9. 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 compassion center’s right to appeal under this section shall be conditional upon prepayment of all surcharges, interest, and penalties, unless the […]