§ 44-1-1. Tax administrator — Appointment. There shall be a tax administrator within the department of revenue appointed by the director of revenue with the approval of the governor. History of Section.P.L. 1939, ch. 660, § 70; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, § 44-1-1; P.L. 2006, ch. 246, […]
§ 44-1-10. Compromise or abatement of uncollectible or excessive taxes. Whenever the tax administrator determines that any tax, excise, fee, penalty, interest, or other charge payable to the tax administrator is un-collectible, illegal, or excessive, in whole or in part, the tax administrator may, with the approval of the director of revenue, compromise, abate, or […]
§ 44-1-11. Refund or credit for overpayments. Whenever an erroneous payment or any payment in excess of the correct amount of any tax, excise, fee, penalty, interest, or other charge is made to the tax administrator, the general treasurer shall, after certification by the tax administrator with the approval of the director of administration, refund […]
§ 44-1-11.1. Set-off for delinquent taxes — Trust funds. If the tax administrator determines that any person, firm, corporation, partnership, or other entity doing business with the state or a state agency has neglected or refused to pay over to the tax administrator trust fund taxes as defined in § 44-19-35 or 44-30-76 and/or has […]
§ 44-1-12. Reports under oath — False statements. Every return, report, or statement provided by law to be made to the tax administrator may be required by the tax administrator to be made under oath or affirmation, or the tax administrator may require that the return, report, or statement contain, or be verified by, a […]
§ 44-1-13. Notice to administrator of constitutional or construction questions in court. Whenever in any proceeding in court, by appeal or otherwise, the constitutionality or construction of any tax statute or the validity of the assessment of any tax is in question, the court before which the proceeding is pending shall not proceed with the […]
§ 44-1-14. Disclosure of information to tax officials of federal government or other states, or to other persons. Notwithstanding any other provision of law: (1) The tax administrator may make available: (i) To the taxing officials of any other states or of the federal government for tax purposes only, any information that the administrator may […]
§ 44-1-14.1. Joint examinations of returns with other jurisdictions. (a) The tax administrator may participate jointly with the secretary of the treasury of the United States or the secretary’s delegate, or with the proper tax officer of any territory, state, or its political subdivision or with any agent or agency designated under the laws of […]
§ 44-1-15. Destruction of obsolete records — Preservation of corporate returns. The tax administrator is authorized and empowered, in his or her discretion, to destroy tax returns, duplicate records, correspondence, and other papers and documents on file in the office of the administrator, relating to the assessment of taxes under this chapter, which bear a […]
§ 44-1-16 — 44-1-22. Repealed. History of Section.P.L. 1912, ch. 769, § 7; P.L. 1919, ch. 1719, § 1; G.L. 1923, ch. 38, § 7; P.L. 1956, ch. 3756, §§ 1-6; P.L. 1958, ch. 161; P.L. 1962, ch. 83, § 1; Repealed by P.L. 1961, ch. 93, § 8 and P.L. 1965, ch. 68, § […]
§ 44-1-2. Powers and duties of tax administrator. The tax administrator is required: (1) To assess and collect all taxes previously assessed by the division of state taxation in the department of revenue and regulation, including the franchise tax on domestic corporations, corporate excess tax, tax upon gross earnings of public service corporations, tax upon […]
§ 44-1-23. Release of tax liens. (a) The tax administrator is authorized and empowered to release any lien on a taxpayer’s property by any law levying a tax to be assessed and collected by the tax administrator, whenever in his or her discretion the release of lien will not impair the state’s ability to collect […]
§ 44-1-24. Acquisition of property for delinquent state taxes. (a) Whenever the tax administrator obtains a judgment against a person, firm, or corporation for taxes, including interest and penalties, owed to the tax administrator, and the real property of the person, firm, or corporation is being sold at a sheriff’s sale to satisfy the judgment, […]
§ 44-1-25. Priority of state tax actions. In any action to recover the amount of any tax assessed by the tax administrator, including interest and penalties, which the tax administrator has commenced in the superior court or which has been appealed to the superior court, the action shall, on the day to which it has […]
§ 44-1-26. Reciprocal enforcement of tax liabilities between this state and other states. (a) At the request of the tax administrator, the attorney general of this state may bring suit, in the name of this state or in the name of the tax administrator, in the appropriate court of any other state to collect any […]
§ 44-1-27. Uncollectible checks. Whenever any taxpayer liable for the payment of any tax, interest, penalty, or other charge imposed under the provisions of any law administered by the tax administrator presents or causes to be presented a check to the tax administrator or to his or her agent or representative in payment of the […]
§ 44-1-28. Mailing as timely tax filing and payment. (a) Generally. Any report, claim, tax return, statement, or other document required or authorized to be filed with or any payment made to the state or to any political subdivision of the state which is: (1) Transmitted through the United States mail, is deemed filed and […]
§ 44-1-29. Collection by writ of execution. (a) Whenever the full amount of any state tax or any portion or deficiency, as finally determined by the tax administrator, or any surcharge that is required to be remitted to the tax division pursuant to § 39-21.1-14 is not paid within thirty (30) days after the tax […]
§ 44-1-3. Delegation of power to collect fees. The tax administrator has the discretionary power to authorize any agency of the state, whether regulatory or otherwise, to collect certain fees when the collection involves or includes the function of regulation or when the convenience of the general public is affected. History of Section.P.L. 1939, ch. […]
§ 44-1-30. Repealed. History of Section.P.L. 1980, ch. 275, § 4; P.L. 2004, ch. 6, § 57; Repealed by P.L. 2006, ch. 246, art. 38, § 11, effective July 1, 2006.
