Title 44, Title 44 Title 44

(a) Every taxpayer shall file a return with the tax administrator: (1) In case the taxable year of the taxpayer is the calendar year, on or before March 15 in the year following the close of the taxable year; and (2) In case the taxable year of the taxpayer is a fiscal year, on o…

The tax administrator may grant a reasonable extension of time for filing returns, under rules and regulations as the tax administrator shall prescribe, with the approval of the director of the department of revenue. Whenever an extension of time is granted, a taxpayer shall be r…

Every taxpayer shall render statements, make returns, and comply with rules and regulations as the tax administrator, with the approval of the director of the department of revenue, may from time to time prescribe.

For the purpose of administering this chapter, the banking and insurance division of the department of business regulation shall make available for inspection to the tax administrator any report filed by any banking institution subject to the tax imposed by this chapter.

Whenever used in this chapter: (1) “Banking institution” means and includes a national banking association with its principal office or a branch located within the limits of this state, a state bank, trust company, savings bank (state or federal), building and loan association, a…

Whenever used in this chapter: (1) “Credit union” means and includes a credit union with its principal place of business or a branch of the credit union in this state. (2) “Deposits” means and includes: (i) Shares of stock, either fully or partly paid, plus deposits or time depos…

An annual tax is imposed on every credit union with total deposits in excess of one hundred fifty million dollars ($150,000,000) at a rate of six and ninety-five one hundredths cents ($.0695) on each one hundred dollars ($100) of the daily average of the deposits with the credit …

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 the administrator’s officers or employees designated by him or her for that purpose, examine any bo…

Whenever any banking institution or credit union 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 ap…

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 …

If any return or statement required to be made under the provisions of this chapter is not made within the time fixed or extended, the corporation or association or any officer or agent of the corporation neglecting or refusing to make the return or statement shall be fined not e…

Any banking institution or credit union aggrieved by the action of the tax administrator in determining the amount of any tax when no return has been filed, or any additional tax or penalty imposed under the provisions of this chapter, may apply to the tax administrator, in writi…

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 under this section shall be expressly made conditional upon prepaym…

(a) If any tax or penalty imposed by this chapter shall not be paid within thirty (30) days after the tax or penalty is 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 …

The tax administrator, with the approval of the director of revenue, may prescribe rules and regulations that he or she deems necessary for the administration and the enforcement of this chapter.

If any provision of this chapter or the application of this chapter to any banking institution or credit union or circumstance is held invalid, the remainder of this chapter and the application of the provisions to the other banking institutions or credit unions or circumstances …

(a) An annual tax is imposed on every banking institution at the rate of six and ninety-five one hundredths cents ($.0695) for those banking institutions with total deposits in excess of one hundred fifty million dollars ($150,000,000) and at the rate of six and one-quarter cents…

There shall be credited against any tax payable by any building and loan association or savings and loan association under the provisions of this chapter, the amount of any corporation franchise tax paid by it in the same year.

(a) Each banking institution or credit union, on or before June 15 in each year, shall file a return with the tax administrator in the form and containing the information as he or she shall prescribe, and shall at the same time pay the tax imposed under this chapter. (b) Upon the…

(a) Any taxpayer 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 shall determine that the tax has been overpaid, he or she shall make a refund with interest at the annual rate provided b…

If any banking institution or credit union 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 day durin…

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 §§ 44-15-7 and 44-15-8 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 added amount shall be collected i…

(a) Every domestic, foreign, or alien insurance company, mutual association, organization, or other insurer, including any health maintenance organization as defined in § 27-41-2, any medical malpractice insurance joint underwriters association as defined in § 42-14.1-1, any nonp…

Every insurance company subject to tax under this chapter shall keep books, including records, receipts, and other pertinent papers, in a form that the tax administrator may require. Those records are open at all times to the inspection of the tax administrator and his or her age…

If the return required to be made by § 44-17-1 is not made within the time fixed or extended, the officer or agent neglecting or refusing to make the return shall be fined not exceeding five hundred dollars ($500), and the tax administrator shall assess the tax upon any informati…

Except where such a charge would be inconsistent with federal law, gross premiums include all premiums and premium deposits and assessments on all policies, certificates, and renewals, written during the year, covering property and risks within the state, policies subsequently ca…

The tax administrator may for reasonable cause extend the time for filing any return required under the provisions of this chapter, but any extension is not deemed an extension of the time for payment of the tax.

If any company fails to file a return within the time and as required by this chapter, or files an insufficient or incorrect return, or does not pay when due the tax imposed by this chapter, the tax administrator shall assess the tax upon the available information. The tax or the…

(a) Any company 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, he or she shall make a refund with in…

Any company aggrieved by the action of the administrator in determining the amount of any tax or penalty imposed under the provisions of this chapter may apply to the administrator, in writing, within thirty (30) days after the notice of the action is mailed to it, for a hearing …

Appeals from administrative orders or decisions made pursuant to any provisions of this chapter are to the sixth (6th) division district court pursuant to chapter 8 of title 8. The taxpayer’s right to appeal under this chapter is expressly made conditional upon prepayment of all …

For purposes of this chapter, “ocean marine insurance” means contracts of insurance written by every domestic, foreign, or alien insurance company transacting the business of marine insurance within this state, with respect to all insurance written within this state, upon hulls, …

Chapters 18 and 19 of this title may be known and cited as the “Sales and Use Tax Act”.

“Use” includes the exercise of any right or power over tangible personal property incident to the ownership of that property, except that it does not include the sale of that property in the regular course of business.

“Storage” and “use” do not include the keeping, retaining, or exercising of any right or power over tangible personal property shipped or brought into this state for the purpose of subsequently transporting the property outside of the state for use solely outside of the state, or…

(a) “Sales price” applies to the measure subject to sales tax and means the total amount of consideration, including cash, credit, property, and services, for which personal property or services are sold, leased, or rented, valued in money, whether received in money or otherwise,…

Also included in the measure subject to tax under this chapter is the total amount charged for the furnishing or distributing of electricity, natural gas, artificial gas, steam, refrigeration, water, telecommunications, telegraph, cable, and radio message service, community anten…

“Gross receipts” means the total amount of the sale price, as defined in § 44-18-12 or the measure subject to tax as defined in § 44-18-12.1, of the retail sales of retailers.

“Business” includes any activity engaged in by any person or caused to be engaged in by that person with the object of profit, gain, benefit, or advantage, either direct or indirect; and also includes the furnishing and distributing of electricity, natural gas, artificial gas, st…

(a) “Retailer” includes: (1) Every person engaged in the business of making sales at retail, including prewritten computer software delivered electronically or by load and leave, vendor-hosted prewritten computer software, specified digital products, sales of services as defined …

(a) “Promoter” means any person who for consideration rents or leases space to any person for the display and sale of tangible personal property, services, or food and drink subject to tax, at a show, or who operates a show. (b) “Show” means a flea market, craft show, antique sho…

(a) As used in this section: (1) “Remote seller” means any seller, other than a marketplace facilitator or referrer, who does not have a physical presence in this state and makes retail sales to purchasers. (2) [Deleted by P.L. 2019, ch. 11, § 7 and P.L. 2019, ch. 12, § 7.] (b) […

“Tangible personal property” means personal property which may be seen, weighed, measured, felt, or touched, or which is in any other manner perceptible to the senses. “Tangible personal property” includes electricity, water, gas, steam, and prewritten computer software.

“In this state” or “in the state” means within the exterior limits of the state of Rhode Island and includes all territory within these limits owned by or ceded to the United States of America.