Title 44, Title 44 Title 44

If any hard-to-dispose material wholesaler or hard-to-dispose material retailer or person or beverage wholesaler fails to file a return or application or to keep records described in § 44-44-8, or if the tax administrator is not satisfied with the amount of taxes or fees paid to …

The tax administrator shall give written notice of the tax administrator’s determination to the beverage wholesaler or hard-to-dispose material wholesaler or hard-to-dispose material retailer or person. Except in the case of fraud or failure to make a return, or noncompliance wit…

If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of the provisions of this chapter, a penalty of ten percent (10%) of the amount of the determination shall be added to this amount. If any part of the deficien…

Whenever the tax administrator shall determine that any beverage wholesaler or hard-to-dispose material wholesaler or hard-to-dispose material retailer or person is entitled to a refund of any moneys paid under the provisions of this chapter, or whenever a court of competent juri…

As used in this chapter: (1) “Beverage” means all non-alcoholic drinks for human consumption, except milk but including beer and other malt beverages. (2) “Beverage container” means any sealable bottle, can, jar, or carton which contains a beverage. (3) “Beverage retailer” means …

Any person aggrieved by any assessment or decision of the tax administrator shall notify the tax administrator and request a hearing, in writing, within thirty (30) days from the date of mailing of the assessment or decision. The tax administrator or a hearing officer designated …

Appeals from administrative orders or decisions 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 under this section shall be expressly made conditional upon prepayment of…

It shall be unlawful for any state official or employee to divulge or to make known to any person in any manner not provided by law the amount or source of income, profits, losses, expenditures, or any particular of these set forth or disclosed in any return or other record requi…

The provisions of this chapter are declared to be severable; and in case any part, section, or provision of this chapter is held void by any court of competent jurisdiction, the remaining parts, sections, and provisions of the chapter shall not be impaired or affected.

There shall be levied and imposed a tax of eight cents ($0.08) on each case of beverage containers sold by a beverage wholesaler to a beverage retailer or consumer within this state. The tax shall be collected by the beverage wholesaler. The tax provided for in this section shall…

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.

(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) per gallon or one…

(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 regulati…

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…

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, wi…

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.

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 th…