Title 44, Title 44 Title 44

This chapter does not apply to taxes due on account of the death of decedents dying prior to six (6) months after July 6, 1971.

Unless the will provides, the tax is apportioned among all persons interested in the estate. The apportionment is made in the proportion that the value of the interest of each person interested in the estate bears to the total value of the interests of all persons interested in t…

(a) The court having jurisdiction over the administration of the estate of a decedent determines the apportionment of the tax. If there are no probate proceedings, the superior court of the county where the decedent was domiciled at death determines the apportionment of the tax u…

(a) The fiduciary or other person required to pay the tax may withhold from any property of the decedent in his or her possession, distributable to any person interested in the estate, the amount of tax attributable to his or her interest. If the property in possession of the fid…

(a) In making an apportionment, allowances are made for any exemptions granted, any classification made of persons interested in the estate and for any deductions and credits allowed by the law imposing the tax. (b) Any exemption or deduction allowed by reason of the relationship…

No interest in income and no estate for years or for life or other temporary interest in any property or fund is subject to apportionment as between the temporary interest and the remainder. The tax on the temporary interest and the tax, if any, on the remainder is chargeable aga…

Neither the fiduciary nor other person required to pay the tax is under any duty to institute any suit or proceeding to recover from any person interested in the estate the amount of the tax apportioned to that person until the expiration of the three (3) months next following fi…

Subject to this section, a fiduciary acting in another state or a person required to pay the tax who is domiciled or resident in another state may institute an action in the courts of this state and may recover a proportionate amount of the federal estate tax or an estate tax pay…

This chapter shall be applied and construed as to effectuate its general purpose to make uniform the law with respect to the subject of this chapter among those states, which enact it.

(a) “Benefit overpayments and interest owed” means any amount in excess of five hundred dollars ($500) determined to be recoverable under the provisions of chapters 39 — 44 of title 28. (b) “Cash assistance benefit overpayments” means any amount of cash assistance benefits which …

The purpose of this chapter is to establish a policy that the claimant agencies and the division of taxation cooperate in identifying debtors who owe money to the state through its various claimant agencies and who qualify for a refund from the division of taxation. It is also th…

The collection remedy authorized by this chapter is in addition to and not in substitution for any other remedy available by law.

Within a time frame established by the division of taxation, the claimant agency shall supply the information necessary relative to each debtor owing the state money, and further, shall certify the amount of debt or debts owed to the state by each debtor. Upon receiving notice fr…

(a) The division of taxation shall prescribe the time or times at which the claimant agency must submit notices of past-due support, the manner in which the notices must be submitted, and the necessary information that must be contained in or accompany the notices. The division o…

(a) If the claimant agency receives written application pursuant to § 44-30.1-4(b) contesting the setoff or the delinquent court costs, fines or restitution or the past-due support or benefit overpayments and interest owed or the obligation owed upon which the setoff is based, it…

(a) The division of taxation has priority over the claimant agency for collection of tax liabilities. After this priority, the department of human services has priority, to the extent necessary for the enforcement of child support orders issued by any court of competent jurisdict…

The division of taxation is authorized to prescribe forms and promulgate rules and regulations that it deems necessary in order to effectuate the intent and provisions of this chapter.

The division of taxation may provide to a claimant agency the information necessary to accomplish and effectuate the intent of this chapter. The information obtained by a claimant agency from the division of taxation in accordance with the provisions of this article retains its c…

If any provision of this chapter or the application of this chapter is for any reason judged invalid, that judgment does not affect, impair or invalidate the remainder of the law, but is confined in its effect to the provision or application directly involved in the controversy g…

There is established a reciprocity board, referred to as “the board”. The board shall be composed of three (3) members, consisting of the tax administrator, division of taxation, within the department of revenue, the director of the department of human services, and an assistant …

The governor is authorized, with the advice of the board, to enter into reciprocal agreements, on behalf of the state, with the appropriate authorities of any state in the United States of America, or of the District of Columbia, with respect to the setoff of refunds of the perso…

All agreements entered into by the governor with respect to any subject as to which provision is expressly made by statute shall conform to the provisions of the statute. As to any other subject of reciprocity appropriate to the powers vested in the governor by this chapter, the …

If any provision of this chapter or the application of this chapter is for any reason judged invalid, that judgment does not affect, impair, or invalidate the remainder of the law, but is confined in its effect to the provision or application directly involved in the controversy …

(a) Appropriations from the general fund for property tax relief provided by this chapter are in the amount of two hundred and fifty thousand dollars ($250,000) for the year commencing on July 1, 2004, and for each subsequent fiscal year. (b) A claimant shall be entitled to tax r…

Only one abatement claim may be filed for any dwelling unit. If a mitigation claim, as defined in § 44-30.3-1(b), has previously been filed for the same dwelling unit, the amount of the abatement claim will be reduced by the amount of the mitigation claim already paid for the dwe…

Each claimant may only claim relief for mitigation or abatement efforts for three (3) separate dwelling units.

If it is determined that a claim is excessive and was filed with fraudulent intent, the claim is disallowed in full, and, if the claim has been paid or a credit has been allowed against income taxes otherwise payable, the credit is cancelled and the amount paid may be recovered b…

Any person aggrieved by the decision of the tax administrator denying, in whole or in part, relief claimed under this chapter, except when the denial is based upon late filing of claim for relief may appeal the decision of the tax administrator to the sixth (6th) division of the …

In case of sickness, absence, or other disability, or if, in his or her judgment, good cause exists, the tax administrator may extend for a period not to exceed six (6) months the time for filing a claim.

If any provision of this chapter, or its application to any person or circumstances, is held unconstitutional or otherwise invalid, the remaining provisions of this chapter and the application of the provisions to other persons or circumstances, other than those to which it is he…

Claims shall be paid based on the following requirements: (a) A claimant whose household income was equal to or less than thirty-five thousand two-hundred dollars ($35,200) during the year for which the claim was filed will have their claim paid prior to the payment of other clai…

As used in this chapter: (1) “Claimant” means a property owner or lessee, who has filed a claim under this chapter and was domiciled in this state for the entire calendar year for which he or she files a claim for relief under this chapter. In the case of a claim for rented or le…

The right to file a claim under this chapter is personal to the claimant and shall not survive his or her death, but the right may be exercised on behalf of a claimant by his or her legal guardian or attorney-in-fact. If a claimant dies after having filed a timely claim, the amou…

Subject to limitations provided in this chapter, a claimant may claim in any year as a credit against Rhode Island personal income taxes due on his or her income. If the allowable amount of the claim exceeds the income taxes due on the claimant’s income, or if there are no Rhode …

No claim shall be paid or allowed, unless the claim is actually filed with and in the possession of the division of taxation on or before April 15 of the year in which the credit is applied or a rebate granted on taxes accrued in the proceeding calendar year.

The amount of any claim payable under this chapter may be applied by the division of taxation against any outstanding liability on the books of the division or against any debt owed to a “claimant agency,” as defined in § 44-30.1-1, subject to the collection by setoff of a person…

The tax administrator shall make available suitable forms with instructions for claimants, including a form which may be included with or as part of the individual income tax blank. The claim shall be in a form that the tax administrator prescribes. The tax administrator may pres…

Every claimant under this chapter shall supply to the division of taxation in support of his or her claim, written proof of lead hazard reduction or mitigation costs paid, name and address of owner or managing agent of property rented, and written certification that the required …

(a) The general assembly finds and declares that the state of Rhode Island with its natural beauty, historical and architectural heritage of the state, its majestic natural resources including Narragansett Bay and the independence and diversity of its citizens and neighborhoods w…

(a) The state of Rhode Island reserves the right to refuse the use of Rhode Island’s name in credits of any motion picture filmed or produced in the state. (b) If any clause, sentence, paragraph, or part of this chapter is for any reason judged invalid by any court of competent j…

No credits shall be issued on or after July 1, 2029, unless the production has received initial certification under § 44-31.2-6(a) prior to July 1, 2029.

For the purposes of this chapter: (1) “Accountant’s certification” as provided in this chapter means a certified audit by a Rhode Island certified public accountant licensed in accordance with chapter 3.1 of title 5. (2) “Application year” means within the calendar year the motio…

(a) A motion picture production company shall be allowed a credit to be computed as provided in this chapter against a tax imposed by chapters 11, 14, 17, and 30 of this title. The amount of the credit shall be thirty percent (30%) of the state-certified production costs incurred…

(a) Initial certification of a production. The applicant shall properly prepare, sign, and submit to the film office an application for initial certification of the Rhode Island production. The application shall include such information and data as the film office deems necessary…

(a) The film office shall not certify or approve any application under § 44-31.2-6 of this chapter until it has first prepared and publicly released an analysis of the impact the proposed investment will or may have on the state. The analysis shall be supported by appropriate dat…

(a) The director of the film office and his or her agents, for the purpose of ascertaining the propriety or correctness of any materials pertaining to the certification of any motion picture production or to credits claimed under the provisions of this chapter, may examine any bo…