§ 44-25-1. Tax imposed — Payment — Burden. (a) There is imposed, on each deed, instrument, or writing by which any lands, tenements, or other realty sold is granted, assigned, transferred, or conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his, her, or their direction, or on […]
§ 44-25-2. Exemptions. (a) The tax imposed by this chapter does not apply to any instrument or writing given to secure a debt. (b) The tax imposed by this chapter does not apply to any deed, instrument, or writing wherein the United States, the state of Rhode Island, or its political subdivisions are designated the […]
§ 44-25-3. Documentary stamps — Affixing — Cancellation. The payment of the tax imposed by this chapter is evidenced by the affixing of a documentary stamp or stamps to every original instrument by the person making, executing, delivering, or presenting for recording the instrument and only the original instrument is accepted for recording. The stamps […]
§ 44-25-4. Repealed. History of Section.P.L. 1968, ch. 89, § 2; P.L. 1978, ch. 290, § 1; P.L. 1989, ch. 126, art. 52, § 1; P.L. 1995, ch. 370, art. 40, § 148; P.L. 1996, ch. 176, § 1; Repealed by P.L. 1998, ch. 31, art. 25, § 2, effective July 1, 1998.
§ 44-25-4.1. Hand stamps. In lieu of the affixing of a documentary stamp or stamps to every original instrument, the tax administrator may authorize and approve the use of a hand stamp to be used as a means of evidencing the payment of the tax imposed by this chapter. Where the use of a hand […]
§ 44-25-4.2. Records required. Every recorder of deeds, city or town clerk or other person acting as agent of the tax administrator for the collection of the tax due under this chapter shall keep any books, including records, receipts, and other pertinent papers, in a form that the tax administrator may require. Those records shall […]
§ 44-25-5. [Obsolete.]
§ 44-25-6. Enforcement — Rules and regulations. The tax administrator shall enforce the provisions of this chapter and may adopt and enforce rules and regulations relating to: (1) The denominations and sale of stamps. (2) The use of hand stamps. (3) Any other matter or thing pertaining to the administration and enforcement of the provisions […]
§ 44-25-7. General collection powers. The tax administrator receives and collects any tax imposed under this chapter in the manner and with the powers prescribed for, and given to collectors of taxes by chapters 7 — 9 of this title. History of Section.P.L. 1968, ch. 89, § 2.
§ 44-25-8. Tax as debt to state. Any tax imposed under the provisions of this chapter, together with all penalties and interest also become, from the time they are due and payable, a debt due to the state from the person liable for the payment of the tax. History of Section.P.L. 1968, ch. 89, § […]
