§ 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.
§ 44-11.1-3. Filing of tax returns — Due date. A tax return in the form and containing the information that the tax administrator may prescribe shall be filed with the tax administrator by the political organization: (1) In case the taxable year of the taxpayer is the calendar year, on or before March 15 in […]
§ 44-11.1-4. Extension of time for filing of returns. The tax administrator may grant reasonable extensions of time for filing returns under rules and regulations as he or she shall prescribe. History of Section.P.L. 2010, ch. 136, § 1.
§ 44-11.1-5. Determination and payment of tax due — Hearings and redeterminations. (a) At the time of the filing of the return, the taxpayer shall pay to the tax administrator the amount of the tax as computed by it on the basis of its political organization taxable income under § 527 of the Internal Revenue […]
§ 44-11.1-6. Interest on delinquency payments. If any tax imposed by this chapter is not paid when due, a taxpayer shall be required to pay as part of the tax interest on the tax at the annual rate provided by § 44-1-7 from that time. History of Section.P.L. 2010, ch. 136, § 1.
§ 44-11.1-7. Lien on real estate. The amount of any tax, penalty, and interest charge imposed upon any political organization under the provisions of this chapter shall, until collected, constitute a lien upon the political organization’s real estate located in this state, and this lien shall take precedence over any other lien or encumbrance on […]
§ 44-11.1-8. Records, statements, and rules and regulations. Each taxpayer shall keep records, render statements, make returns, and comply with rules and regulations, not inconsistent with law, as the tax administrator may from time to time prescribe to carry into effect the provisions of this chapter. History of Section.P.L. 2010, ch. 136, § 1.
§ 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 […]
