Title 44, Title 44 Title 44

This chapter shall be known as “The Nursing Facility Provider Assessment Act”.

Every provider shall: (1) Keep records as may be necessary to determine the amount of its liability under this chapter. (2) Preserve those records for the period of three (3) years following the date of filing of any return required by this chapter, or until any litigation or pro…

(a) The payments required by this chapter may be made by electronic transfer of moneys to the general treasurer and deposited to the general fund. (b) The general treasurer is authorized to establish an account or accounts and to take all steps necessary to facilitate the electro…

The tax administrator shall make and promulgate rules, regulations, and procedures not inconsistent with state law and fiscal procedures as he or she deems necessary for the proper administration of this chapter and to carry out the provisions, policy, and purposes of this chapte…

Notwithstanding any other provisions of the general laws, the tax administrator shall not be prohibited from providing assessment information to the director of the department of human services or his or her designee, with respect to the assessment imposed by this chapter; provid…

If any provision of this chapter or the application of this chapter to any person or circumstances is held invalid, that invalidity shall not affect other provisions or applications of the chapter which can be given effect without the invalid provision or application, and to this…

Except where the context otherwise requires, the following words and phrases as used in this chapter shall have the following meaning: (1) “Administrator” means the tax administrator. (2) “Assessment” means the assessment imposed upon gross patient revenue pursuant to this chapte…

(a) For purposes of this section, a “nursing facility” means a person or governmental unit licensed in accordance with chapter 17 of title 23 to establish, maintain, and operate a nursing facility. (b) An assessment is imposed upon the gross patient revenue received by every nurs…

(a) Every provider shall on or before the twenty-fifth (25th) day of the month following the month of receipt of gross patient revenue make a return to the tax administrator. (b) The tax administrator shall adopt rules, pursuant to this chapter, relative to the form of the return…

If a provider shall fail to pay an assessment within thirty (30) days of its due date, the tax administrator may request any agency of state government making payments to the provider to set off the amount of the delinquency against any payment due the provider from the agency of…

If any provider shall fail to file a return within the time required by this chapter, or shall file an insufficient or incorrect return, or shall not pay the assessment imposed by this chapter when it is due, the tax administrator shall assess upon the information as may be avail…

(a) Any provider subject to the provisions of this chapter may file a claim for refund with the tax administrator at any time within two (2) years after the assessment has been paid. If the tax administrator shall determine that the assessment has been overpaid, he or she shall m…

Any provider aggrieved by the action of the tax administrator in determining the amount of any assessment or penalty imposed under the provisions of this chapter may apply to the tax administrator, in writing, within thirty (30) days after the notice of the action is mailed to it…

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 provider’s right to appeal under this section shall be expressly made conditional upon prepayment of…

(a) Any fire district in the town of Coventry may adopt a tax classification plan, by a vote of the electors of the district, with the following limitations: (1) The designated classes of property shall be limited to the four (4) classes as defined in subsection (b) of this secti…

All fire districts located within the town of Coventry shall be required to provide for an independent annual audit.

Unless otherwise provided by charter, if a fire district in the town of Coventry fails to approve an annual appropriation measure, the same amounts appropriated in the previous fiscal year shall be available.

The powers and duties set forth in this chapter shall not apply if specifically prohibited by the charter of any fire district.

This chapter shall be known as “The Outpatient Health Care Facility Provider Assessment Act”.

Every provider shall: (1) Keep records as may be necessary to determine the amount of its liability under this chapter. (2) Preserve those records for the period of three (3) years following the date of filing of any return required by this chapter, or until any litigation or pro…

(a) The payments required by this chapter may be made by electronic transfer of monies to the general treasurer and deposited to the general fund. (b) The general treasurer is authorized to establish an account or accounts and to take all steps necessary to facilitate the electro…

The tax administrator shall make and promulgate rules, regulations, and procedures not inconsistent with state law and fiscal procedures as he or she deems necessary for the proper administration of this chapter and to carry out the provisions, policy, and purposes of this chapte…

Notwithstanding any other provisions of the general laws, the tax administrator shall not be prohibited from providing information to the director of the department of human services or his or her designee, with respect to the provider assessment imposed by this chapter; provided…

If any provision of this chapter or the application of this chapter to any person or circumstances is held invalid, that invalidity shall not affect other provisions or applications of the chapter which can be given effect without the invalid provision or application, and to this…

Except where the context otherwise requires, the following words and phrases as used in this chapter have the following meaning: (1) “Administrator” means the tax administrator. (2) “Gross patient revenue” means the gross amount received on a cash basis by the provider from all p…

(a) For purposes of this section, an “outpatient health care facility” means a person or governmental unit which is licensed in accordance with chapter 17 of title 23 to establish, maintain, and operate a free-standing emergency care facility, or which is licensed in accordance w…

(a) Every provider shall on or before the twenty-fifth (25th) day of the month following the month of receipt of gross patient revenue make a return to the tax administrator. (b) The tax administrator shall adopt rules, pursuant to this chapter, relative to the form of the return…

If a provider shall fail to pay a provider assessment within thirty (30) days of its due date, the tax administrator may request any agency of state government making payments to the provider to set off the amount of the delinquency against any payment due the provider from the a…

If any provider shall fail to file a return within the time required by this chapter, or shall file an insufficient or incorrect return, or shall not pay the provider assessment imposed by this chapter when it is due, the tax administrator shall assess upon the information as may…

(a) Any provider, subject to the provisions of this chapter, may file a claim for refund with the tax administrator at any time within two (2) years after the provider assessment has been paid. If the tax administrator shall determine that the provider assessment has been overpai…

Any provider aggrieved by the action of the tax administrator in determining the amount of any provider assessment fee or penalty imposed under the provisions of this chapter may apply to the tax administrator, within thirty (30) days after the notice of the action is mailed to i…

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 provider’s right to appeal under this section shall be expressly made conditional upon prepayment of…

(a) Notwithstanding the provisions of chapter 5 of this title or any other provisions of law to the contrary, in an effort to provide relief for businesses, including small businesses, and to promote economic development, a city, town, or fire district shall provide each tangible…

(a) Beginning in fiscal year 2025 and for each fiscal year thereafter, cities, towns, and fire districts shall receive reimbursements, as set forth in this section, from state general revenues for lost tax revenues due to the reduction of the tangible property tax resulting from …

(a) Notwithstanding any other provision of law to the contrary, the tax rate for the class of property that includes tangible personal property for any city, town, or fire district shall be capped and shall not exceed thereafter the tax rate in effect for the assessment date of D…

For assessment dates on or after December 31, 2023, tangible tax rates shall be disregarded for purposes of compliance with limitations on the extent to which the effective tax rate of one class of property may exceed that of another, or requirements that the same percentage rate…

The statewide exemption set forth in this chapter shall not apply to: (1) Public service corporation tangible property subject to taxation pursuant to § 44-13-13; and (2) Renewable energy resources and associated equipment subject to taxation pursuant to § 44-5-3(c).

If any person liable to pay any tax or surcharge that is required to be remitted to the tax division pursuant to § 39-21.1-14 neglects or refuses to pay the tax within ten (10) days after demand, it shall be lawful for the tax administrator to collect the tax, and any further sum…

(a) If the tax administrator determines that any property seized is liable to perish or become greatly reduced in price or value, or that the property cannot be kept without great expense, the tax administrator shall appraise the value of the property and, if the owner of the pro…

(a) Any person whose property has been levied upon shall have the right to pay the amount due, together with the expense of the proceeding, if any, to the tax administrator at any time prior to the sale of the property, and upon that payment the tax administrator shall restore th…

(a) In the case of property sold as provided in § 44-53-9, the tax administrator shall give the purchaser a certificate of sale upon payment in full of the purchase price. In the case of real property, the certificate must state the real property purchased, for whose taxes it was…

(a) In all cases of sale of property pursuant to § 44-53-9, other than real property, the certificate of sale: (1) Shall be prima facie evidence of the right of the tax administrator to make the sale and conclusive evidence of the regularity of the proceedings of making the sale;…

The tax administrator shall keep a record of all sales of real property under § 44-53-9 and of all redemptions of that property. The record shall state the tax for which any sale was made, the dates of seizure and sale, the name of the party assessed and all proceedings in making…

The tax administrator shall determine the expenses to be allowed in all cases of levy and sale.

Any money realized by proceedings under this chapter shall be applied as follows: (1) First, against the expenses of the proceedings. (2) The amount, if any, remaining after payment of the expenses shall be applied against the liability in respect of which the levy was made or th…

(a) It shall be lawful for the tax administrator, under regulations prescribed by the tax administrator, to release the levy upon all or part of the property or rights to property levied upon where it is determined that the action facilitates the collection of the liability, but …