Title 44, Title 44 Title 44

(a) General. The amount of liability of a transferee of property of a taxpayer for any Rhode Island personal income tax shall be assessed, paid, and collected in the same manner and subject to the same provisions and limitations as in the case of the tax to which the liability re…

(a) Any individual or other person shall be guilty of a felony and upon conviction shall be fined not more than ten thousand dollars ($10,000), or imprisoned not more than one year, or both: (1) For any willful attempt in any manner (including the willful delivery, disclosure, or…

(a) General. The tax administrator shall administer and enforce the Rhode Island personal income tax and is authorized to make any rules and regulations, and to require any facts and information to be reported, that he or she may deem necessary to enforce the tax. The provisions …

The tax administrator is authorized to make any rules and regulations with relation to the matters contained in § 44-30-6, § 44-30-16(b), and § 44-30-51(a)(3) that may be required to prevent the avoidance of income tax and prevent the imposition of income tax in cases where it is…

If any provision of this chapter or the application thereof shall for any reason be judged invalid, that judgment shall not affect, impair, or invalidate the remainder of the law, but shall be confined in its effect to the provision or application directly involved in the controv…

The division of taxation shall prepare and submit to the general assembly by October 1, 2006, a Rhode Island personal income tax law which includes tax rates, income brackets, and personal exemptions that are indexed to an inflation factor that relies as little as practical upon …

(a) A taxpayer shall be allowed a credit, to be computed as provided in this chapter, against the tax imposed by chapters 11, 14, 17, and 30 of this title. The amount of the credit shall be two percent (2%) of the cost or other basis for federal income tax purposes of tangible pe…

(a) Any company primarily engaged in commercial biological research and development or manufacturing and sale of biotechnology products or active pharmaceutical ingredients which pays its employees that work a minimum of thirty (30) hours per week within the state a median annual…

(a) A certified building owner, as provided in chapter 64.7 of title 42, may be allowed a specialized investment tax credit against the tax imposed by chapters 11, 14, 17 and 30 of this title. (b) The taxpayer may claim credit for the rehabilitation and reconstruction costs of a …

(a) General. Except as provided in subsection (c) of this section, at the election of a taxpayer who is subject to the income tax imposed by chapters 11 or 30 of this title, there shall be deducted from the portion of its entire net income allocated within the state the items pre…

(a) A taxpayer shall be allowed a credit against the tax imposed by chapters 11, 17, or 30 of this title. The amount of the credit shall be ten percent (10%) of the cost or other basis for federal income tax purposes of tangible personal property, and other tangible property, inc…

(a) A taxpayer shall be allowed a credit against the tax imposed by chapters 11, 17 or 30 of this title. The amount of the credit shall be five percent (5%)(and in the case of amounts paid or accrued after January 1, 1998, twenty-two and one-half percent (22.5%) for the first twe…

This chapter may be cited as the “Property Tax Relief Act”.

The tax administrator shall make available suitable forms with instructions for claimants, including a form, which may be included with or as part of the individual income tax blank. The claim shall be in a form that the tax administrator prescribes. The tax administrator may pre…

Every claimant under this chapter shall supply to the division of taxation in support of his or her claim, reasonable proof of rent paid, name and address of owner or managing agent of property rented, property taxes accrued, changes of homestead, household membership, household …

If on audit of any claim filed under this chapter the tax administrator determines the amount to have been incorrectly computed he or she shall redetermine the claim and notify the claimant of the redetermination and his or her reasons for it. The redetermination shall be final u…

If it is determined that a claim is excessive and was filed with fraudulent intent, the claim shall be disallowed in full, and, if the claim has been paid or a credit has been allowed against income taxes otherwise payable, the credit shall be cancelled and the amount paid may be…

If a homestead is rented by a person from another person under circumstances determined by the tax administrator to be not at arm’s length, he or she may determine rent constituting property taxes accrued as at arms length, and, for purposes of this chapter, the determination sha…

Any person aggrieved by the decision of the tax administrator denying in whole or in part relief claimed under this chapter, except when the denial is based upon late filing of claim for relief or is based upon a redetermination of rent constituting property taxes accrued as not …

A claim for relief under this chapter filed by a recipient of public assistance funds shall exclude all taxes or rent paid from the monies during the period for which the claim is filed.

A claim shall be disallowed, if the division finds that the claimant received title to his or her homestead primarily for the purpose of receiving benefits under this chapter.

In case of sickness, absence, or other disability, or if, in his or her judgment, good cause exists, the tax administrator may extend for a period not to exceed six (6) months the time for filing claim.

If any part of this chapter is for any reason declared void, the invalidity shall not affect the validity of the remaining portions of this chapter.

The purpose of this chapter is to provide relief, through a system of tax credits and refunds and appropriations from the general fund, to elderly and/or disabled persons who own or rent their homes.

As used in this chapter: (1) “Claimant” means a homeowner or renter, sixty-five (65) years of age or older, and/or disabled, who has filed a claim under this chapter and was domiciled in this state for the entire calendar year for which he or she files a claim for relief under th…

The right to file a claim under this chapter is personal to the claimant and shall not survive his or her death, but the right may be exercised on behalf of a claimant by his or her legal guardian or attorney-in-fact. If a claimant dies after having filed a timely claim, the amou…

Subject to limitations provided in this chapter, a claimant may claim in any year as a credit against Rhode Island personal income taxes due on his or her income, property taxes accrued, or rent constituting property taxes accrued in the preceding calendar year. If the allowable …

No claim with respect to property taxes accrued or with respect to rent constituting property taxes accrued shall be paid or allowed, unless the claim is actually filed with and in the possession of the division of taxation on or before April 15 of the year in which the credit is…

The amount of any claim payable under this chapter may be applied by the division of taxation against any outstanding liability on the books of the division or against any debt owed to a “claimant agency,” as defined in § 44-30.1-1, subject to the collection by setoff of a person…

Only one claimant per household per year shall be entitled to relief under this chapter.

The amount of any claim made pursuant to this chapter shall be determined as follows: (1) For any taxable year, a claimant is entitled to a credit against his or her tax liability equal to the amount by which the property taxes accrued or rent constituting property taxes accrued …

This chapter may be cited as the “Property Tax and Fiscal Disclosure Law”.

(a) The operating budgets for all cities and towns shall provide for total appropriations that do not exceed total estimated receipts, taking into account any general fund surplus or deficit estimated to be carried over from the current fiscal year. The funding of accumulated def…

(a) All cities and towns shall provide to the division of municipal finance a report on a standardized form each fiscal year, any and all of the American Rescue Plan funds received through the “local fiscal recovery fund” program including the following information: (1) Amounts r…

The purpose of this chapter is to: (1) Establish a procedure under which towns and cities may levy property taxes; (2) Provide for full disclosure of the effect of rate and base changes on property tax revenues; (3) Establish a procedure for public hearings on proposed budgets; (…

(a) “Adjusted current property tax rate” means the estimated property tax rate that would be necessary in the next fiscal year to raise the maximum levy authorized by § 44-5-2 of the general laws. (b) “Chief elected official” means the highest locally elected official in each tow…

The director of the department of revenue shall prepare and adopt by rule standards and procedures for town and cities to follow when preparing the “proposed property tax rate” and “adjusted current property tax rate.” The director has the authority to waive the rule for any town…

(a) In addition to existing town and city charter provisions and the general and public laws of the state of Rhode Island pertaining to public hearings regarding town and city budget adoptions, each town and city shall provide for a public hearing and for full property tax disclo…

At least ten (10) calendar days prior to the hearing for the purpose of adopting the town or city budget, the chief elected official in each town or city shall cause to be published a notice indicating the town’s or city’s intent to consider adopting a property tax levy. This not…

At least ten (10) calendar days prior to the financial town meeting or, for towns and cities without town meetings, the first hearing on the budget for the purpose of adopting the budget, the chief elected official in each town and city shall cause to be published a budget summar…

At least ten (10) calendar days prior to formal action taken by a town or city to amend its adopted budget when the amendment would result in an accumulated increase in total property tax expenditures of five percent (5%), the chief elected official shall cause to be published in…

The invalidity of any section or sections or parts of any section or sections shall not affect the validity of the remainder of this chapter.

The general assembly finds that elderly persons who own or rent property and who are not required to file either a federal or state income tax return cannot avail themselves of income tax credits or rebates; the general assembly further finds that this situation among elderly per…

An owner or renter of a residential dwelling where the dwelling is the owner’s or renter’s principal residence, and where the owner is age sixty-five (65) or over and who is not required under provisions of existing tax law to file with the Rhode Island department of revenue, div…

Under the provisions of this chapter, the following are those items qualified for grants under the provisions of § 44-38-2: (1) Insulation designed to reduce heat loss or heat gain in a home or in a water heater. (2) Storm or thermal windows or doors for the exterior of the home.…

(a) Any person applying for an energy conservation grant pursuant to § 44-39-2 [Repealed.] shall file an informational tax return with the division of taxation. The division of taxation shall then reserve an appropriate amount for a period of sixty (60) days. Before the expiratio…