Section 44-70-6. – Rates of taxation.
§ 44-70-6. Rates of taxation. The general assembly may adjust the rates of taxation provided for in this chapter at any time. The cannabis control commission may make such recommendations to the general assembly, as the commission deems appropriate, in regard to the rate of taxation set forth in this chapter. History of Section.P.L. 2022, […]
Section 44-68-1. – Short title.
§ 44-68-1. Short title. This chapter shall be known as the “Tax Preparers Act.” History of Section.P.L. 2013, ch. 144, art. 9, § 6.
Section 44-68-2. – Definitions.
§ 44-68-2. Definitions. (a) “Tax return preparer” means an individual who prepares a substantial portion of any return for compensation. Tax return preparers include individuals required to register with the Internal Revenue Service as a tax return preparer and who have a Preparer Tax Identification Number (PTIN). For the purpose of this chapter the following […]
Section 44-68-3. – Duties and responsibilities.
§ 44-68-3. Duties and responsibilities. (a) A tax return preparer who prepares any return that is submitted to the tax administrator must comply with all state laws and all applicable regulations promulgated by the tax administrator. (b) A tax return preparer must sign and include his/her preparer tax identification number on all returns prepared and […]
Section 44-68-4. – Civil penalties.
§ 44-68-4. Civil penalties. (a) Failure to be diligent in determining eligibility for or amount of earned-income credit. Upon a determination by the tax administrator that a tax return preparer prepared a return(s) and failed to comply with due diligence requirements imposed by regulations issued by the tax administrator with respect to determining eligibility for, […]
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 44-68-5. – Criminal penalties.
§ 44-68-5. Criminal penalties. Any tax return preparer who has previously been assessed a penalty by the tax administrator under § 44-68-4(c) who is found by a court of competent jurisdiction to have thereafter willfully prepared, assisted in preparing, or caused a preparation of another false tax return or claim for refund, that was filed […]
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 44-68-6. – Regulations.
§ 44-68-6. Regulations. The tax administrator shall promulgate rules and regulations in order to implement the provisions of this chapter. History of Section.P.L. 2013, ch. 144, art. 9, § 6.
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 […]