Title 44, Title 44 Title 44

The effect of a levy on salary or wages payable to or received by a taxpayer shall be continuous from the date the levy is first made until the liability out of which the levy arose is satisfied or becomes unenforceable by reason of lapse of time. The effect of a levy on any othe…

(a) Any person in possession of, or obligated with respect to, property or rights to property subject to levy upon which a levy has been made shall, upon demand of the tax administrator, surrender the property or rights, or discharge the obligation, to the tax administrator, exce…

If a levy has been made or is about to be made on any property, or right to property, any person having custody or control of any books or records, containing evidence or statements relating to the property, or right to property subject to levy, shall, upon demand of the tax admi…

(a) There shall be exempt from levy the following property: (1) Those items of wearing apparel and school books that are necessary for the taxpayer or for the members of the taxpayer’s family. (2) If the taxpayer is the head of the family, the fuel, provisions, furniture and pers…

(a) As soon as practicable after seizure of property, notice, in writing, shall be given by the tax administrator to the owner of the property, or, in the case of personal property, the processor, or shall be left at their usual place of abode or business, if they have a place of…

(a) A small business taxpayer that pays for or incurs expenses to provide access to persons with disabilities shall be allowed a credit, to be computed against the tax imposed by chapters 11 and 13 of this title. The expenses must be paid or incurred to enable the small business …

This chapter shall be known as “The Tax Incentives for Employers Act”.

There are established tax incentives, which shall be computed in accordance with § 44-55-4.1, for businesses which employ and retain in the state of Rhode Island employees who have been previously unemployed for a period of at least twenty-six (26) consecutive calendar weeks and …

The words defined in this section have the meanings established in this section whenever they appear in this chapter: (1) “Business” means any corporation, limited liability company, partnership, individual, sole proprietorship, joint stock company, joint venture, or any other le…

(a) A business whose employees each meet the following criteria as certified by the department of labor and training shall be entitled to an incentive in the amount of forty percent (40%) of the eligible employee’s first year wages, up to a maximum of two thousand four hundred do…

(a) The deduction or modification is not refundable but may be used by the claimant business for the tax against it pursuant to chapters 11, 13, 14, 15, 17, and 30 of this title, not including any tax imposed under § 44-13-13 or other similar provisions in the following manner: (…

After receiving the initial request from the claimant business for the tax incentive, the department of labor and training shall provide to the claimant business certification of unemployment as soon as practicable. The department of labor and training shall determine the eligibi…

A business shall not be allowed an incentive under this chapter for any taxable year unless the business obtains a written certificate from the department of labor and training for each employee claimed.

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

All corporations doing business in the state of Rhode Island shall add back into their taxable income any amount deducted under the federal “domestic production deduction” of the internal revenue code 26 U.S.C. § 199. State tax forms shall be changed if needed in order to comply …

(a) An eligible person, as defined in § 44-57-3, who shall pay all or part of the cost of an eligible renewable energy system, as defined in § 44-57-4, which is installed in a dwelling, as defined in § 44-57-2(13), shall be entitled to a tax credit against the tax liability impos…

(a) Renewable energy systems shall comply with all state, federal, and local laws that apply. (b) The policy of the state energy office shall be: (1) To accept the findings of local, state, and federal agencies which license or permit renewable energy systems; (2) To avoid influe…

(a) Applicant’s actions which are cause for revocation of solar tax credit. (1) A system certification may be revoked if the director finds that: (i) The applicant obtained the system certification by fraud or misrepresentation; (ii) The verification form was fraudulent or misrep…

(a) The state energy office will rely on the contractors’ registration board for monitoring and enforcement of contractor certificates. (b) If the state energy office receives a complaint, it shall notify the contractors’ registration board who will then act upon this complaint a…

As used in this chapter unless the context otherwise requires: (1) “Active” means a solar renewable energy system that uses mechanical parts to collect, store, and move heat; (2) “Applicant” means a party who files a Rhode Island tax return and applies for a residential alternati…

In order to be eligible to receive a renewable energy system tax credit, pursuant to the provisions of this chapter, a person shall: (1) Pay income taxes in Rhode Island; and (2) Own, rent, or be the contract buyer of the dwelling or dwellings to be served by the renewable energy…

(a) To earn a tax credit pursuant to the provisions of this chapter, the renewable energy system shall be either a photovoltaic system, a solar domestic hot water system, an active solar space heating system, a geothermal system or a wind-generating system: (1) For photovoltaic s…

(a) The tax credit on each system as provided for in this chapter shall be determined as follows: (1) Photovoltaic systems: (i)(A) Photovoltaic systems shall have a minimum module size of twenty-four (24) square feet; and (B) Be connected to a battery storage system or be grid in…

Applicants for the tax credit shall obtain a systems certification from the state energy office, except if the system is installed by a contractor holding a contractor certification issued by the state energy office. Applications for a system certification shall be made on a form…

Application forms for the renewable energy system certification for the respective systems shall contain the following: (1) Photovoltaic systems. Renewable energy credit application form for photovoltaic systems shall include: (i) A proof of purchase, which can be the contract or…

(a) When the state energy office finds that each sale and installation of a renewable energy system can meet the standards adopted under the provisions of this chapter without requiring a system certification, the state energy office may issue a contractor certification to a cont…

(a)(1) The state energy office shall review applications for compliance with the provisions of this chapter. (2) The state energy office will return all applications that are not complete. The state energy office shall identify the additional information needed. (3) The state ene…

This chapter may be cited as the “Streamlined Sales Tax System for the 21st Century Act.”

The general assembly finds and declares as follows: (1) State and local tax systems should treat transactions in a competitively neutral manner. (2) A simplified sales and use tax system that treats all transactions in a competitively neutral manner will strengthen and preserve t…

As used in this chapter, “tax administrator” means the tax administrator within the department of revenue as provided for in § 44-1-1.

(a) The state tax administrator shall enter into discussions with states regarding development of a multi-state, voluntary, streamlined system for sales and use tax collection and administration. These discussions shall focus on a system that has the capability to determine wheth…

(a) The tax administrator shall be authorized to participate in a sales tax pilot project with other states and selected businesses to test means for simplifying sales and use tax administration and may enter into joint agreements for that purpose. (b) Agreements to participate i…

Return information submitted to any party or parties acting for and on behalf of the state shall be treated as confidential taxpayer information. Disclosures of confidential taxpayer information necessary under the provisions of this chapter shall be pursuant to a written agreeme…

There is created a joint legislative oversight committee. The committee shall consist of six (6) members to be selected as follows: three (3) members of the senate, at least one of whom shall be a member of a minority party, to be appointed by the president of the senate; and thr…

By March 1, 2001, the tax administrator shall report to the governor, the speaker of the house, the president of the senate, and the members of the joint legislative oversight committee on the status of multi-state discussions and, if a proposed system has been agreed upon by par…

This chapter shall be known as and referred to as the “Uniform Sales and Use Tax Administration Act.”

The general assembly finds that this state should enter into an agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce.

As used in this chapter: (1) “Agreement” means the Streamlined Sales and Use Tax Agreement. (2) “Certified Automated System” means software certified jointly by the states that are signatories to the Agreement to calculate the tax imposed by each jurisdiction on a transaction, de…

The tax administrator shall be authorized and directed to enter into the Streamlined Sales and Use Tax Agreement with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and fo…

No provision of the Agreement authorized by this chapter in whole or part shall invalidate or amend any provision of the law of this state. Adoption of the Agreement by this state shall not amend or modify any law of this state. Implementation of any condition of the Agreement in…

The tax administrator shall not enter into the Streamlined Sales and Use Tax Agreement unless the Agreement requires each state to abide by the following requirements: (1) Uniform state rate. The Agreement must set restrictions to achieve over time more uniform state rates throug…

The Agreement authorized by this chapter shall be an accord among individual cooperating sovereigns in furtherance of their governmental functions. The Agreement shall provide a mechanism among the member states to establish and maintain a cooperative, simplified system for the a…

(a) The Agreement authorized by this chapter shall bind and inure only to the benefit of this state and the other member states. No person, other than a member state, shall be an intended beneficiary of the Agreement. Any benefit to a person other than a state shall be establishe…

(a) A certified service provider shall be the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller’s agent, the certified service provider shall be liable for sales and use tax due each…

(a) The state of Rhode Island is hereby authorized to borrow during its fiscal year ending June 30, 2002, in anticipation of receipts from taxes, any sum or sums, at any time or times and upon any terms and conditions not inconsistent with the provisions and limitations of R.I. C…

This chapter shall be known as the “Rhode Island Tax Amnesty Act”.