Title 44, Title 44 Title 44

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…

This chapter shall be known and may be cited as the “Omnibus Property Tax Relief and Replacement Act”.

The general assembly finds and declares that the following conditions confront Rhode Island at this time: (1) In 1982, the governor’s advisory commission to study the financial operations of state and local governments found that “when the state and local tax system is viewed in …

A taxpayer who is an employer shall be allowed a credit, to be computed as provided in this chapter, against the tax imposed by chapters 11, 13, 14, 15, 17 and 30 of this title. The amount of the credit shall be fifty percent (50%) of the costs incurred solely and directly for no…

(a) As used in this chapter, “worksite-based” means a physical location in this state at which the taxpayer conducts his or her normal trade or business and “non-worksite” means other than “worksite-based”. (b) “Adult education programs” shall be limited to: (1) Basic education, …

An employer shall be allowed a credit as provided in § 44-46-1 up to a maximum credit of three hundred dollars ($300) against taxes otherwise due under provisions of chapters 11, 13, 14, 15, 17 and 30 of this title per paid employee. The employee must remain in the employ of the …

The tax administrator shall make available suitable forms with instructions for claiming the credit. The claim shall be in a form that the tax administrator may prescribe. The tax administrator may prescribe rules and regulations, not inconsistent with law, to carry into effect t…

An itemized accounting of the costs and an affidavit attesting to the facts shall be furnished by the claimant taxpayer to the division of taxation.

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

The maximum credit per calendar year per employer allowable under this chapter shall be five thousand dollars ($5,000).

A business shall not be allowed a credit under this chapter for any taxable year unless the business obtains a written certificate from the division of taxation.

(a) A taxpayer that pays for or provides adult or child day care services to its employees or to the employees of its commercial tenants, or that provides real property or dedicates rental space for child day care services, is allowed a credit, to be computed as provided in this …

As used in this chapter, the term “amount expended” means the actual sums of money spent, or the cost or other basis for federal tax purposes of real or tangible personal property donated or dedicated to the establishment of a child day care center.

(a) A taxpayer shall be allowed a credit as provided in § 44-47-1(a)(2), (3) or (4) up to a maximum total credit of thirty thousand dollars ($30,000). The credit shall not reduce the tax due for that year to less than one hundred dollars ($100). If the amount of credit allowable …

The tax administrator shall make available suitable forms with instructions for claiming the credit. The tax administrator may prescribe rules and regulations as may be necessary to carry into effect the provisions of this chapter.

This chapter shall be known as the “Controlled Substances Taxation Act”.

(a) Penalties. Any dealer violating this chapter is subject to a penalty of one hundred percent (100%) of the tax in addition to the tax imposed by § 44-49-9. The penalty will be collected as part of the tax. (b) Criminal penalty; sale without affixed stamps. In addition to the t…

Official stamps, labels, or other indicia to be affixed to all controlled substances shall be purchased from the tax administrator. The purchaser shall pay one hundred percent (100%) of face value for each stamp, label, or other indicia at the time of the purchase.

(a) Stamps affixed. When a dealer purchases, acquires, transports, or imports into this state controlled substances on which a tax is imposed by § 44-49-9, and if the indicia evidencing the payment of the tax have not already been affixed, the dealer shall have them permanently a…

(a) Injunction prohibited. No person may bring suit to enjoin the assessment or collection of any taxes, interest, or penalties imposed by this chapter. (b) Standard of proof. The tax and penalties assessed by the tax administrator are presumed to be valid and correctly determine…

(a) Any dealer aggrieved by any assessment shall notify the tax administrator, in writing, within thirty (30) days from the date of mailing by the tax administrator of the notice of the assessment, and shall request a hearing relative to the assessment; and the tax administrator …

(a) Disclosure prohibited. Notwithstanding any law to the contrary, neither the tax administrator nor a public employee may reveal facts contained in a report or return required by this chapter or any information obtained from a dealer; nor can any information contained in a repo…

For the purpose of determining the correctness of any return, determining the amount of tax that should have been paid, determining whether or not the dealer should have made a return or paid taxes, or collecting any taxes under this chapter, the tax administrator may examine, or…

Notwithstanding any provisions within this chapter, the tax administrator shall have the authority for cause shown to abate any taxes assessed pursuant to §§ 44-49-9.1 and 44-49-10. Cause shown shall include a request for an abatement by the department of attorney general for dea…

(a) “Controlled substance” means any drug or substance, whether real or counterfeit, as defined in § 21-28-1.02, that is held, possessed, transported, transferred, sold, or offered to be sold in violation of Rhode Island laws. “Controlled substance” does not include marijuana. (b…

The tax administrator shall administer this chapter. Payments required by this chapter must be made to the tax administrator on the form provided by the tax administrator. Dealers are not required to give their name, address, social security number, or other identifying informati…

The tax administrator may adopt rules necessary to enforce this chapter. The tax administrator shall adopt a uniform system of providing, affixing, and displaying official stamps, official labels, or other official indicia for controlled substances on which a tax is imposed.

No dealer may possess any controlled substance upon which a tax is imposed under this chapter unless the tax has been paid on a controlled substance as evidenced by a stamp or other official indicia.

Nothing in this chapter may in any manner provide immunity for a dealer from criminal prosecution pursuant to Rhode Island law.

Nothing in this chapter shall require persons lawfully in possession of a controlled substance to pay the tax required under this chapter.

For the purpose of calculating this tax, a quantity of a controlled substance is measured by the weight of the substance whether pure or impure or dilute, or by dosage units when the substance is not sold by weight, in the dealer’s possession. A quantity of a controlled substance…

A tax is imposed on controlled substances as defined in § 44-49-2 at the following rates: (1) On each gram of controlled substance, or portion of a gram, two hundred dollars ($200); or (2) On each ten (10) dosage units of a controlled substance that is not sold by weight, or port…

(a) Any law enforcement agency seizing controlled substances as defined in § 44-49-2 in the quantities set forth in that section shall report to the division of taxation no later than the twenty-fifth (25th) of each month, the amount of all controlled substances seized during the…

(a) There are numerous vacant and abandoned properties throughout the cities and towns of Rhode Island. (b) The existence of vacant and abandoned properties within a city or town contributes to the deterioration of its viable real estate. (c) Vacant and abandoned properties somet…

The following words, terms, and phrases, when used in this chapter, have the meanings ascribed to them in this section, except in those instances where the context clearly indicates a different meaning: (1) “Abutter” means a neighbor whose property touches the property in questio…

(a) Providence. The city of Providence is empowered to impose a tax upon the privilege of utilizing property as vacant and abandoned property within the city during any privilege year commencing with the privilege year beginning January 1, 1984, and every privilege year thereafte…