Title 44, Title 44 Title 44

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 taxpayer’s right to appeal shall be expressly made conditional upon prepayment of all taxes, i…

Any receiver, liquidator, trustee, trustee in bankruptcy, assignee, conservator, or other fiduciary conducting or liquidating the business or selling the assets of any corporation shall, except as provided in § 44-11-29(b), be subject to the provisions of and the tax imposed by t…

The tax administrator shall receive and collect any tax imposed under this chapter in the same manner and with the same powers as are prescribed for and given to collectors of taxes by chapters 7 — 9 of this title.

If any tax or penalty imposed by this chapter is not paid within thirty (30) days after the tax or penalty shall become due and payable, the tax administrator, in addition to any other powers provided by law, may petition the sixth (6th) division of the district court for a writ …

Any tax imposed under the provisions of this chapter, together with all increases, penalties, charges, and interest, shall also become, from the time the same are due and payable, a debt due to the state of Rhode Island from the corporation liable for the payment of the tax.

For tax years beginning before January 1, 2015, an affiliated group of corporations may file a consolidated return for the taxable year in lieu of separate returns; provided, that all the corporations which constitute the affiliated group at any time during the period for which t…

(a) For tax years beginning on or after January 1, 2015, each C corporation which is part of an unitary business with one or more other corporations must file a return, in a manner prescribed by the tax administrator, for the combined group containing the combined income, determi…

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

(a) Any taxpayer who employs a machine tool and metal trade apprentice or plastic process technician apprentice duly enrolled and registered under the terms of a qualified program (as determined by the state apprenticeship council) is entitled to a tax credit for each eligible ap…

(a) Notwithstanding any amendments or revisions to, or the repeal of, § 44-11-1(1)(vii), or any other law, or new legislative action that shall serve to repeal or limit the benefits conferred therein, the provisions of that statute as in effect on the date of passage of this sect…

No later than March 15, 2010 and every March 15th thereafter, the division of taxation shall annually submit a report for the previous calendar year of Rhode Island corporate income and tax data by size of federal taxable income to the chairpersons of the house finance committee …

The tax administrator may grant reasonable extensions of time for filing returns under rules and regulations as he or she shall prescribe.

(a) At the time of the filing of the return, the taxpayer shall pay to the tax administrator the amount of the tax as computed by it on the basis of its net income under § 44-11-2(a) or other provision as applicable. As soon as possible after the filing of the return, the tax adm…

If any tax imposed by this chapter is not paid when due, a taxpayer shall be required to pay as part of the tax interest on the tax at the annual rate provided by § 44-1-7 from that time.

(a) General. Except as provided in this section, the amount of the Rhode Island corporate income tax shall be assessed within three (3) years after the return was filed, whether or not the return was filed on or after the prescribed date. For this purpose, a tax return filed befo…

The amount of any tax, penalty, and interest charge imposed upon any corporation under the provisions of this chapter shall, until collected, constitute a lien upon the corporation’s real estate located in this state, and this lien shall take precedence over any other lien or enc…

Each taxpayer shall keep records, render statements, make returns, and comply with rules and regulations, not inconsistent with law, as the tax administrator may from time to time prescribe to carry into effect the provisions of this chapter.

(a) Every corporation enumerated in § 44-13-4, incorporated under the laws of this state, shall annually pay a tax or excise to the state for the privilege of existing as a corporation during any part of the preceding calendar year. The tax shall be in addition to any tax upon it…

In the case of every corporation carrying on business both within and outside of this state, its entire gross earnings from its operation for the preceding calendar year, or for the portion of the year that the corporation has carried on business within this state, shall be appor…

Any receiver, liquidator, trustee, assignee, conservator, or other fiduciary conducting or liquidating the business or selling the assets of any corporation shall be subject to the provisions of and the tax imposed by this chapter in the same manner and to the same extent as if t…

Except as provided in any act of incorporation, the intangible property of any corporation liable to a tax under this chapter and the intangible property and gross earnings of any corporation the property of which is operated in this state by the first corporation shall be exempt…

The lines, cables, conduits, ducts, pipes, machines and machinery, equipment, and other tangible personal property within this state of telegraph, cable, and telecommunications corporations and express corporations, used exclusively in the carrying on of the business of the corpo…

Any company aggrieved by any action in determining the amount of any tax or assessment imposed by the provisions of § 44-13-13 may apply in writing to the tax administrator within thirty (30) days of the mailing of the notice of tax or assessment for a hearing in accordance with …

Companies, which become subject to personal property taxes by reason of the tax imposed by § 44-13-13 may file with the public utilities commission to recover the additional tax expense. The commission shall make a decision upon any application filed during the year 1982 within o…

The owners of shares of stock, bonds, debentures, and other evidences of indebtedness of any corporation liable to a tax under this chapter and of any corporation the property of which is operated in this state by any corporation shall be exempt from taxation in this state thereo…

Any tax imposed under the terms of this chapter shall be due and payable upon the last day upon which a return must be filed under the provisions of §§ 44-13-6 and 44-13-7. Upon the filing of the return, the full amount of any tax, as computed by the corporation, shall be paid to…

(a) Any corporation 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 corporation has paid a tax in excess of the amount lawfully due, he or she shall allow a refund or…

If any tax imposed by this chapter is not paid when due, the corporation shall be required to pay as part of the tax interest on the tax at the annual rate provided by § 44-1-7 from that time.

The amount of any tax, penalty, and interest charge imposed upon any corporation under the provisions of this chapter shall, until collected, constitute a lien upon the corporation’s real estate located in this state, and the lien shall take precedence over any other lien or encu…

Any corporation which shall fail to include in its return any items of gross earnings or any other information required by this chapter or by prescribed regulations, shall make a supplemental return disclosing these facts. Upon the filing of a supplemental return, the tax adminis…

Every corporation enumerated in § 44-13-4, organized or incorporated outside of this state and carrying on or being authorized to carry on business within this state, shall annually pay a tax or excise to the state for the privilege of carrying on or being authorized to carry on …

(a) Every public service company defined, foreign or domestic, engaging in any of the same businesses within this state of any corporation enumerated in § 44-13-4, shall annually pay a tax or excise to the state for the privilege of carrying on or being authorized to carry on bus…

(a) A corporation or public service company whose principal business in this state is not an activity enumerated in § 44-13-4 but engages in that activity in this state, shall be subject to tax pursuant to this chapter as measured by the gross earnings derived from the activity i…

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

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

Whenever any person or corporation summoned under the provisions of §§ 44-13-20 and 44-13-21 neglects or refuses to obey the summons or to give testimony or to answer interrogatories as required, the tax administrator may apply to the sixth (6th) division of the district court fo…

If any corporation fails to file a return at the time prescribed by law, the tax administrator shall proceed to determine the tax from any information he or she can obtain.

In case of any failure to file a return within the time prescribed by law, there shall be added to the tax five percent (5%) if the failure is for not more than thirty (30) days with an additional five percent (5%) for each additional thirty (30) days or fraction of the days duri…

In case a false or fraudulent return is made with intent to evade any tax imposed by this chapter the tax administrator shall add to the tax fifty percent (50%) of its amount.

The amount added to any tax under §§ 44-13-24 and 44-13-25 shall be collected as a part of and at the same time and in the same manner as the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount added shall be collected…

The tax administrator, for the purpose of ascertaining the correctness of any return or for the purpose of determining the amount of any tax imposed by this chapter, may, by any of his or her officers or employees designated by him or her for that purpose, examine any books, pape…

Whenever any corporation delivers or discloses or causes to be delivered or disclosed to the tax administrator any false or fraudulent return, account, or statement, with intent to defeat or evade any tax imposed under this chapter, or being duly summoned to appear to testify or …

Whenever any person delivers or discloses or causes to be delivered or disclosed to the tax administrator any false or fraudulent return, account, or statement, with intent to defeat or evade any tax imposed under this chapter, or being summoned to appear to testify or to appear …

The tax imposed upon any corporation under the provisions of §§ 44-13-1 and 44-13-2 shall not be less than one hundred dollars ($100).

If any return or statement, including a supplemental return, required to be made under the provisions of this chapter is not made within the time fixed or extended, the corporation or any officer or agent of the corporation neglecting or refusing to make the return or statement s…

Any corporation 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, in writing, within thirty (30) days after the notice of the action is mailed to it, fo…