§ 44-44-3.5. Application due date — Weekends and holidays — Mailing. (a) Each applicant shall apply for a permit prior to engaging in the activities described in § 44-44-2(20) for each location in Rhode Island and, after this, shall annually reapply on or before August 1 of each year. (b) When the application due date, […]
§ 44-44-3.6. Exemption. There shall be exempted from the taxes and fees imposed by this chapter any measure upon which this state is prohibited from taxing under the Constitution of the United States. History of Section.P.L. 1988, ch. 241, § 4.
§ 44-44-3.7. Imposition of tax on hard-to-dispose material. (a) There shall be levied and imposed a tax of ten cents ($0.10) per quart (32 oz.) or ten and 6/10 cents ($0.106) per liter on lubricating oils, twenty cents ($0.20) per gallon or five and 28/100th cents ($0.0528) per liter on antifreeze, one half cent ($0.005) […]
§ 44-44-3.8. Hard-to-dispose material control and recycling oversight commission. (a) Prior to disbursement of any funds from the hard-to-dispose materials account the rules and regulations of the department concerning the implementation of chapter 15.1 of title 37 must be promulgated in final form. For the purposes of this section only, a rule and/or regulation is […]
§ 44-44-4. Filing of returns and extensions of time for filing returns. On or before the twenty-fifth day of the month next succeeding the month in which any taxes imposed by this chapter are collected, the beverage wholesaler and/or hard-to-dispose material wholesaler or hard-to-dispose material retailers or person liable for tax pursuant to § 44-44-3.7, […]
§ 44-44-4.1. Penalties on delinquent payments. Any hard-to-dispose material wholesaler or hard-to-dispose material retailer or person who fails to pay any tax to the state or any amount of tax required to be collected and/or paid to the state, except amounts of determinations made by the tax administrator under § 44-44-17, within the required time […]
§ 44-44-5, 44-44-6. Repealed. History of Section.P.L. 1984, ch. 251, § 4; Repealed by P.L. 1988, ch. 241, § 3, effective January 1, 1989.
§ 44-44-7. Collection powers. The tax administrator shall have for the collection of the taxes, including interest, imposed by this chapter the powers prescribed for collection of taxes in chapters 1 and 7 — 9 of this title. History of Section.P.L. 1984, ch. 251, § 4.
§ 44-44-8. Records required — Inspection of records. Every beverage wholesaler shall keep books, including records, receipts, and other pertinent papers, in a form the tax administrator may require. The records shall be open at all times to the inspection of the tax administrator and his or her agents and, upon summons issued by the […]
§ 44-44-9. Repealed. History of Section.P.L. 1984, ch. 251, § 4; Repealed by P.L. 1988, ch. 241, § 3, effective January 1, 1989.
