§ 44-11.1-1. Definitions. For the purpose of this chapter: (1) “Political organization” means a political organization as defined under § 527 of the Internal Revenue Code; (2) “Taxpayer” means and includes any political organization subject to the provisions of this chapter. History of Section.P.L. 2010, ch. 136, § 1.
§ 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 […]
§ 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 […]
§ 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 […]
§ 44-11.1-13. Tax administrator’s power to summon witnesses and evidence. The tax administrator may summon any political organization, or officer, agent, or employee of any political organization, or any other person, to appear before him or her and produce records and documents at a time and place named in the summons and to give testimony […]
§ 44-11.1-14. Service of summons. The summons may be sent by registered or certified mail to the political organization, or to any officer, agent, or employee of the political organization, or to any other person, or may be left by any authorized agent of the tax administrator with the political organization, or with any officer, […]
§ 44-11.1-15. Enforcement of summons. Whenever any person or political organization summoned under the provision of §§ 44-11.1-13 and 44-11.1-14 neglects or refuses to obey the summons or to give testimony or to answer interrogatories as required, the tax administrator may apply to the sixth division of the district court for a citation against that […]
§ 44-11.1-16. Determination of tax without return. If any political organization fails to file a return at the time and as prescribed by law, the tax administrator shall proceed to determine the tax from any information he or she can obtain. History of Section.P.L. 2010, ch. 136, § 1.
§ 44-11.1-17. Pecuniary penalty for failure to file return or to pay tax or for negligence. (a) In the case of any failure to file a return within the time prescribed by law, there shall be added to the tax five percent (5%) if the failure is for not more than one month, with an […]
§ 44-11.1-18. Pecuniary penalty for fraud. In case a false or fraudulent return is made with intent to evade any tax imposed by this chapter, the tax administrator shall add to the tax fifty percent (50%) of its amount. History of Section.P.L. 2010, ch. 136, § 1.
§ 44-11.1-19. Collection of pecuniary penalties. The amount added to any tax under §§ 44-11.1-17 and 44-11.1-18 shall be collected as a part of and at the same time and in the same manner as the tax, unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case […]
§ 44-11.1-2. Imposition of tax. Each political organization shall annually pay to the state a tax equal to seven and one-half percent (7.5%) of political organization taxable income, as defined under § 527(c) of the Internal Revenue Code; provided, that no tax shall be payable or a tax return filed under this section unless the […]
§ 44-11.1-20. Examination of taxpayer’s records — Witnesses. The tax administrator, for the purpose of ascertaining the correctness of any return or for the purpose of determining the amount of any tax imposed by this chapter, may, by any of his or her officers or employees designated by him or her for that purpose, examine […]
§ 44-11.1-21. Violations by political organizations. Whenever any political organization delivers or discloses or causes to be delivered or disclosed to the tax administrator any false or fraudulent return, account, or statement, with intent to defeat or evade any tax imposed under this chapter, or being summoned to appear to testify or to appear and […]
§ 44-11.1-22. Violations by individuals. Whenever any person delivers or discloses or causes to be delivered or disclosed to the tax administrator any false or fraudulent return, account, or statement, with intent to defeat or evade any tax imposed under this chapter, or being summoned to appear to testify or to appear and produce books […]
§ 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 […]
§ 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 […]
§ 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.
§ 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 […]
§ 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 […]
