Title 44, Title 44 Title 44

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 and to answ…

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 …

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 …

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.

(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 additional five percent (5%) for each additional month or fraction of a month during which t…

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.

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 the amount so added shall be c…

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 s…

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 any books, pape…

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 testi…

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 …

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 conviction shall …

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…

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.

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 a writ of exe…

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 th…

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.

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 the year following…

The tax administrator may grant reasonable extensions of time for filing returns under rules and regulations as he or she shall prescribe.

(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 Code or other provision as applicable. As soon as pos…

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.

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…

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.

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 not the political organiz…