§ 44-26-1. Definitions and purpose. (a) Definitions. The following words as used in this chapter, unless the context otherwise requires, have the following meanings: (1) “Advance” means a sum equal to one hundred percent (100%) of the full amount of the tax which a corporation estimates it will be required to pay under the provisions […]
§ 44-26-10. Applicability of laws. All provisions of chapters 11, 12, 13, 14, 15, 17 of this title and § 27-3-38 relative to the assessment, collection, verification, and administration of taxes, including penalties, applicable to corporations subject to taxation under any of these chapters and section, so far as pertinent and consistent, are applicable to […]
§ 44-26-11. Administration. The tax administrator is charged with the administration of this chapter, and all forms necessary and proper for the enforcement of this chapter are prescribed and furnished by the tax administrator. The state tax administrator may prescribe regulations and rulings, not inconsistent with law, to carry into effect the provisions of this […]
§ 44-26-2. Repealed. History of Section.P.L. 1968, ch. 263, art. 11, § 1; P.L. 1970, ch. 139, art. 2, § 3; P.L. 1989, ch. 126, art. 33, § 1; Repealed by P.L. 1992, ch. 409, § 1, effective July 21, 1992.
§ 44-26-2.1. Declaration — Due date — Payment — Interest. (a) Notwithstanding any general or specific statute to the contrary, every corporation having a taxable year ending December 31, 1990, or thereafter, until December 31, 2017, shall file a declaration and payment of its estimated tax for the taxable year ending December 31, 1990, or […]
§ 44-26-3, 44-26-4. Repealed. History of Section.G.L. 1956, § 44-26-5; P.L. 1968, ch. 263, art. 11, § 1; P.L. 1970, ch. 139, art. 2, § 4; Repealed by P.L. 1992, ch. 409, § 1, effective July 21, 1992.
§ 44-26-5. Credit against tax. All payments of any advance or any installment payment, for any taxable year is allowed as a credit to the corporation against the tax imposed upon the corporation for the taxable year under the provisions of any of the chapters enumerated in § 44-26-1 or any act or acts in […]
§ 44-26-6. Repealed. History of Section.P.L. 1968, ch. 263, art. 11, § 1; P.L. 1969, ch. 207, art. 3, § 1; P.L. 1970, ch. 139, art. 2, § 6; P.L. 1982, ch. 9, art. 3, § 1; P.L. 1989, ch. 126, art. 33, § 1; Repealed by P.L. 1992, ch. 409, § 1, effective July […]
§ 44-26-7. Short taxable years. The application of this chapter to taxable years of less than twelve (12) months is in accordance with regulations prescribed by the tax administrator. History of Section.P.L. 1968, ch. 263, art. 11, § 1.
§ 44-26-8. Failure to file. If any corporation is required under this chapter to file a declaration of estimated tax for any taxable year at any time on or before the fifteenth day of the tenth month of the taxable year and the corporation fails to file any declaration, although the declaration may otherwise be […]
§ 44-26-9. Willful failure. Any officer, director, or employee of any corporation which is required under this chapter to file a declaration of estimated tax, who is willfully responsible for the failure of the corporation to file the declaration or pay any installment of the advance due under this chapter, or both, is liable for […]
