Title 44, Title 44 Title 44

(a) Any person aggrieved by any action under this chapter of the tax administrator or his or her authorized agent for which a hearing is not elsewhere provided may apply to the tax administrator, in writing, within thirty (30) days of the action for a hearing, stating the reasons…

(a) It shall be unlawful, except in proceedings before a court of competent jurisdiction or to collect the taxes or enforce the penalties provided by this chapter, for the tax administrator or any person having an administrative duty under those chapters to make known in any mann…

The division of taxation shall transfer all collections remitted by adult use marijuana retailers pursuant to this chapter due to the net revenue of marijuana products. The tax administrator may base this transfer on an estimate of the net revenue of marijuana products derived fr…

The tax administrator is authorized to promulgate rules and regulations to carry out the provisions, policies, and purposes of this chapter. The provisions of this chapter shall be liberally construed to foster the enforcement of and compliance with all provisions herein related …

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 …

(a) Except for a sale in compliance with the provisions of chapter 28.6 of title 21, a state cannabis excise tax is hereby imposed upon the sale of cannabis or cannabis products by a cannabis retailer to anyone other than a cannabis establishment at a rate of ten percent (10%) of…

(a) Except for a sale in compliance with the provisions of chapter 28.6 of title 21, there is hereby levied and imposed a local cannabis excise tax upon the sale or transfer of cannabis or cannabis products by a cannabis retailer to anyone other than a cannabis establishment at a…

The state cannabis excise tax and the local cannabis excise tax provided by this chapter shall not apply to the sale of cannabis or cannabis products by a medical marijuana treatment center as defined in § 21-28.11-3 to a primary caregiver, to a qualifying patient as defined in §…

The administrator shall deposit revenue collected pursuant to this chapter from the state cannabis excise tax or associated amounts as penalties, forfeitures, interest, costs of suit, and fines for failure to timely report or pay the state cannabis excise tax into the marijuana t…

The general assembly may adjust the rates of taxation provided for in this chapter at any time. The cannabis control commission may make such recommendations to the general assembly, as the commission deems appropriate, in regard to the rate of taxation set forth in this chapter.

(a) Every licensed adult use cannabis retailer shall, on or before the twentieth day of the month following the sale of cannabis products, make a return to the tax administrator for taxes due under §§ 44-70-2 and 44-70-3. Adult use cannabis retailers shall file their returns on a…

(a) No person shall sell, offer for sale, display for sale, or possess with intent to sell any contraband cannabis, or cannabis products. (b) Any cannabis or cannabis products exchanged in which one of the two (2) entities does not have a license or exchanged between a non-licens…

(a) Each licensee shall maintain copies of invoices or equivalent documentation for, or itemized for, each transaction involving the sale or transfer of cannabis or cannabis products. All records and invoices required under this section must be safely preserved for three (3) year…

This chapter shall be known and may be cited as the “Low-Income Housing Tax Credit Act.”

By November 1, 2024, and each year thereafter, the department shall report to the governor, the chairpersons of the house and senate finance committees, and the house and senate fiscal advisors, the amount of Rhode Island low-income housing tax credits that were approved during t…

There is hereby established at the department of housing a restricted account known as the low-income housing tax credit fund (the “fund”) in which all amounts appropriated for the program authorized in this chapter shall be deposited. The fund shall be used for the purpose of se…

No credits shall be authorized to be reserved pursuant to this chapter after June 30, 2028.

It is hereby found and declared that the state is facing significant housing challenges, which must be addressed for the welfare of the state’s residents. The purpose of the Rhode Island low-income housing tax credit established pursuant to this chapter is to increase the develop…

As used in this chapter: (1) “Applicant” means a developer applying for a Rhode Island low-income housing tax credit. (2) “Compliance period” means the period of fifteen (15) taxable years beginning with the taxable year in which the Rhode Island low-income housing project is com…

The Rhode Island low-income housing tax credit program is hereby established as a program under the jurisdiction and administration of the department. The program may provide tax credits for a period of five (5) years to applicants that are competitively selected and that meet th…

(a) A taxpayer owning an interest in a qualified Rhode Island project may be allowed a Rhode Island low-income housing tax credit against the taxes imposed pursuant to chapter 11, 13, 14, 17, or 30 of this title with respect to that qualified Rhode Island project in an amount aut…

(a) Upon issuance of the eligibility statement the department shall, on behalf of the State of Rhode Island, award tax credits and issue tax credit certificates in the amount authorized and allocated in accordance with the eligibility statement and the tax credit agreement. The d…

(a) If under Section 42 of the 1986 Internal Revenue Code, as amended, a portion of any federal low-income housing tax credits taken on a low-income project is required to be recaptured, the Rhode Island low-income housing tax credit authorized with respect to such qualified Rhod…

All or any portion of unused tax credits issued in accordance with the provisions of this chapter may be transferred, sold, or assigned to taxpayers eligible under the provisions of this chapter.

The department, in consultation with the division of taxation, shall adopt guidelines, directives, criteria, and rules and regulations pursuant to § 42-35-1 et seq. to implement the purposes of the Rhode Island low-income housing tax credit program.

This chapter shall be known and may be cited as the “Non-Owner Occupied Property Tax Act”.

(a) Any taxpayer 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 tax has been paid. If the tax administrator determines that the tax has been overpaid, the administrator shall make a refun…

Any taxpayer aggrieved by the action of the tax administrator in determining the amount of any tax 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 the taxpayer, for a h…

(a) In any appeal from the imposition of the tax set forth in this chapter, the tax administrator shall find in favor of an appellant who shows that the property assessed: (1) Was actively occupied by the owner during the taxable year for more than six (6) months; or (2) Was exem…

Every taxpayer shall: (1) Keep records as may be necessary to determine the amount of its liability under this chapter, including, but not limited to: rental agreements, payments for rent, bank statements for payment of residential expenses, utility bills, and any other records e…

The tax administrator is authorized to make and promulgate rules, regulations, and procedures not inconsistent with state law and fiscal procedures as the administrator deems necessary for the proper administration of this chapter and to carry out the provisions, policies, and pu…

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 …

(a) The state funds cities and towns pursuant to chapter 13 of title 45. (b) There is a compelling state interest in protecting the tax base of its cities and towns. (c) There are numerous non-owner occupied residential properties throughout the cities and towns of Rhode Island a…

The following words and phrases as used in this chapter have the following meanings: (1) “Administrator” means the tax administrator within the department of revenue. (2) “Assessed value” means the assessed value of the real estate as of December 31 of the corresponding taxable y…

(a) For taxable years beginning on or after July 1, 2026, a tax is imposed upon the privilege of utilizing property as non-owner occupied residential property within the state during any taxable year. The non-owner occupied tax shall be in addition to any other taxes authorized b…

This chapter does not supersede any applicable exemption in the general or public laws. In no case shall this chapter apply to, or any tax therefrom be assessed against, any properties or buildings that are rented or were rented for a period of more than one hundred eighty-three …

The tax authorized by this chapter shall be measured by the assessed value of the real estate at the rate of two dollars and fifty cents ($2.50) for each five hundred dollars ($500) or fractional part of the assessed value in excess of one million dollars ($1,000,000). For tax ye…

(a) The tax imposed by this chapter shall be due and payable in four (4) equal installments. The first installment shall be paid on or before September 15 of the taxable year, the second installment shall be paid on or before December 15 of the taxable year, the third installment…

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

If any taxpayer 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 tax imposed by this chapter when it is due, the tax administrator shall assess the tax upon the information as may be avai…

For the purpose of this chapter: (1) “Political organization” means a political organization as defined under § 527 of the Internal Revenue Code; (2) “Taxpayer” means and includes any political organization subject to the provisions of this chapter.

(a) Any taxpayer which fails to include in its return any items of income or assets or any other information required by this chapter or by regulations prescribed in pursuance of this chapter shall make a supplemental return disclosing these facts. Any taxpayer whose return to th…

(a) Any taxpayer may file a claim for refund with the tax administrator at any time within three (3) years after the tax has been paid, or in the case of a change or correction of its taxable income by any official of the United States government, within three (3) years after rec…

(a) It is 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 set forth or disclosed in any return, or to permit any return or copy…

The tax administrator may summon any political organization, or officer, agent, or employee of any political organization, or any other person, to appear before him or her and produce records and documents at a time and place named in the summons and to give testimony and to answ…

The summons may be sent by registered or certified mail to the political organization, or to any officer, agent, or employee of the political organization, or to any other person, or may be left by any authorized agent of the tax administrator with the political organization, or …