Section 44-11.1-25. – General collection powers.
§ 44-11.1-25. General collection powers. The tax administrator shall receive and collect any tax imposed under this chapter in the same manner and with the same powers as are prescribed for and given to collectors of taxes by chapters 7 — 9 of this title. History of Section.P.L. 2010, ch. 136, § 1.
Section 44-11.1-26. – Collection by writ of execution.
§ 44-11.1-26. Collection by writ of execution. If any tax or penalty imposed by this chapter is not paid within thirty (30) days after the tax or penalty shall become due and payable, the tax administrator, in addition to any other powers provided by law, may petition the sixth division of the district court for […]
Section 44-11.1-27. – Tax as debt to state.
§ 44-11.1-27. Tax as debt to state. Any tax imposed under the provisions of this chapter, together with all increases, penalties, charges, and interest, shall also become, from the time the same are due and payable, a debt due to the state of Rhode Island from the political organization liable for the payment of the […]
Section 44-11.1-28. – Severability.
§ 44-11.1-28. Severability. If any provision of this chapter or the application of this chapter to any corporation or circumstances is held invalid, the remainder of this chapter and the application of the provisions to the other corporations or circumstances shall not be affected. History of Section.P.L. 2010, ch. 136, § 1.
Section 44-11.1-23. – Criminal penalty for failure to file return.
§ 44-11.1-23. Criminal penalty for failure to file return. Any taxpayer, or any officer or agent of the taxpayer, who willfully fails to file any return or statement, including a supplemental return, required to be made under the provisions of this chapter within the time fixed or extended is guilty of a felony and upon […]
Section 44-11.1-24. – Appeals.
§ 44-11.1-24. Appeals. Appeals from administrative orders or decision 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 shall be expressly made conditional upon prepayment of all taxes, interest, and penalties unless the taxpayer moves for […]
Section 44-11.1-9. – Returns and statements required to show whether political organization is liable.
§ 44-11.1-9. Returns and statements required to show whether political organization is liable. The tax administrator may, whenever in his or her judgment if it is necessary, require any political organization, by notice served upon it, to make a return, render statements, or keep records as the tax administrator deems sufficient to show whether or […]
Section 44-11.1-10. – Supplemental returns — Additional tax or refund.
§ 44-11.1-10. Supplemental returns — Additional tax or refund. (a) Any taxpayer which fails to include in its return any items of income or assets or any other information required by this chapter or by regulations prescribed in pursuance of this chapter shall make a supplemental return disclosing these facts. Any taxpayer whose return to […]
Section 44-11.1-11. – Claims for refund — Hearing upon denial.
§ 44-11.1-11. Claims for refund — Hearing upon denial. (a) Any taxpayer may file a claim for refund with the tax administrator at any time within three (3) years after the tax has been paid, or in the case of a change or correction of its taxable income by any official of the United States […]
Section 44-11.1-12. – Information confidential — Types of disclosure authorized — Penalties for unauthorized disclosure.
§ 44-11.1-12. Information confidential — Types of disclosure authorized — Penalties for unauthorized disclosure. (a) It is 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 set forth or […]