Title 44, Title 44 Title 44

This chapter shall be known as the “Rhode Island Tax Amnesty Act of 2017.”

As used in this chapter, the following terms have the meaning ascribed to them in this section, except when the context clearly indicates a different meaning: (1) “Taxable period” means any period for which a tax return is required by law to be filed with the tax administrator. (…

(a) The tax administrator shall establish a tax amnesty program for all taxpayers owing any tax imposed by reason of or pursuant to authorization by any law of the state of Rhode Island and collected by the tax administrator. Amnesty tax return forms shall be prepared by the tax …

Notwithstanding any provision of law to the contrary, interest on any taxes paid for periods covered under the amnesty provisions of this chapter shall be computed at the rate imposed under § 44-1-7, reduced by twenty-five percent (25%).

Notwithstanding any provision of law to the contrary, the tax administrator may do all things necessary in order to provide for the timely implementation of this chapter, including, but not limited to, procurement of printing and other services and expenditure of appropriated fun…

(a) Except as provided in subsection (b) within, all monies collected pursuant to any tax imposed by the state of Rhode Island under the provisions of this chapter shall be accounted for separately and paid into the general fund. (b) Monies collected for the establishment of the …

The tax administrator shall provide an analysis of the amnesty program to the chairpersons of the house finance committee and senate finance committee, with copies to the members of the revenue estimating conference, by April 30, 2018. The report shall include an analysis of reve…

The tax administrator may promulgate such rules and regulations as are necessary to implement the provisions of this chapter.

This chapter shall be known as “The Imaging Services Surcharge 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 is authorized to 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, policies, and purposes o…

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 that can be given effect without the invalid provision or application, and to this …

The following words and phrases as used in this chapter have the following meaning: (1) “Administrator” means the tax administrator within the department of administration. (2) “Gross patient revenue” means the gross amount received on a cash basis by a provider from all income d…

(a) Every provider shall on or before the twenty-fifty (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 is authorized to adopt rules, pursuant to this chapter, relative to the form of…

If a provider shall fail to pay a surcharge 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 s…

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 surcharge imposed by this chapter when it is due, the tax administrator shall assess upon the information as may be availa…

(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 surcharge has been paid. If the tax administrator shall determine that the surcharge has been overpaid, he or she shall m…

Any provider aggrieved by the action of the tax administrator in determining the amount of any surcharge 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 it, for a heari…

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 of the Rhode Island general laws, as amended. The provider’s right to appeal under this section shall be …

For purposes of Rhode Island taxable income under Chapters 11, 14 and 30 of this title, the recognition of income from the discharge of business indebtedness deferred under the American Recovery and Reinvestment Act of 2009 for federal tax purposes, must be reported as a modifica…

This chapter shall be known as “The Compassion Center Surcharge Act.”

Every compassion center 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 litigati…

(a) Payments required by this chapter shall be made by electronic transfer of monies to the general treasurer for deposit in the general fund. (b) The general treasurer is authorized to establish necessary accounts and to take all steps necessary to facilitate the electronic tran…

The tax administrator is authorized to promulgate rules and regulations to carry out the provisions, policies, and purposes of this chapter including, but not limited to, emergency rules and regulations pursuant to § 42-35-3(b).

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 that can be given effect without the invalid provision or application, and to this …

For purposes of this chapter: (1) “Administrator” means the tax administrator within the department of revenue. (2) “Compassion center” means a not-for-profit entity registered under § 21-28.6-12 that acquires, possesses, cultivates, manufactures, delivers, transfers, transports,…

A surcharge at a rate of four percent (4.0%) shall be imposed upon the net patient revenue received each month by every compassion center. Every compassion center shall pay the monthly surcharge to the tax administrator no later than the twentieth (20th) day of the month followin…

(a) Every compassion center shall, on or before the twentieth (20th) day of the month following the month that the net patient revenue was received, make a return to the tax administrator. (b) Compassion centers shall file their returns on a form as prescribed by the tax administ…

If a compassion center fails to pay a surcharge, penalty or late filing charge within thirty (30) days of its due date, the tax administrator may request any agency of state government to setoff the amount of the delinquency against any payment due the compassion center from the …

If any compassion center fails, within the time required by this chapter, to file a return, or files an insufficient or incorrect return, or does not pay the surcharge imposed by this chapter when it is due, the tax administrator shall make an assessment based upon available info…

(a) A claim for refund of an overpayment of a surcharge may be filed by a compassion center with the tax administrator at any time within two (2) years after the surcharge has been paid. If the tax administrator determines that a surcharge has been overpaid, the tax administrator…

Following the hearing, if the tax administrator upholds the amount of the surcharge assessed, the amount owed shall be assessed together with any penalty and/or interest thereon.

Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth (6th) division district court pursuant to chapter 8 of title 8. The compassion center’s right to appeal under this section shall be conditional upon prepayment of…

This chapter shall be known as the “Tax Preparers Act.”

(a) “Tax return preparer” means an individual who prepares a substantial portion of any return for compensation. Tax return preparers include individuals required to register with the Internal Revenue Service as a tax return preparer and who have a Preparer Tax Identification Num…

(a) A tax return preparer who prepares any return that is submitted to the tax administrator must comply with all state laws and all applicable regulations promulgated by the tax administrator. (b) A tax return preparer must sign and include his/her preparer tax identification nu…

(a) Failure to be diligent in determining eligibility for or amount of earned-income credit. Upon a determination by the tax administrator that a tax return preparer prepared a return(s) and failed to comply with due diligence requirements imposed by regulations issued by the tax…

Any tax return preparer who has previously been assessed a penalty by the tax administrator under § 44-68-4(c) who is found by a court of competent jurisdiction to have thereafter willfully prepared, assisted in preparing, or caused a preparation of another false tax return or cl…

The tax administrator shall promulgate rules and regulations in order to implement the provisions of this chapter.

If any provision of this chapter or the application of this chapter to any tax return preparer is held invalid, the remainder of this chapter and the application of the provisions to other tax return preparers or circumstances shall not be affected.

This chapter shall be known as the “Public Employee Tax Compliance Act.”

(a) “Appointing authority” means the person or group of persons having the power by virtue of the constitution, a state statute, or lawfully delegated authority to make appointments. (b) “Employee” or “state or public employee” means an elected official, appointed officer or empl…

(a) The department of administration and all political subdivisions shall, not later than August 1, 2014, and August 1 of each year thereafter, provide to the tax administrator a list of all public employees as of the preceding July 1 and such identifying information as may be re…

(a) As used in this chapter, the following words shall, unless the context clearly requires otherwise, have the following meanings: (1) “Administrator’' means the state tax administrator in the department of revenue as set forth in chapter 1 of title 44. (2) “Cannabis,” “marijuan…

(a) The tax administrator or his or her duly authorized agent shall have authority to enter and inspect, without a warrant during normal business hours, and with a warrant during nonbusiness hours, the facilities and records of any licensee. (b) In any case where the administrato…