§ 41-4-8. Collection of taxes — Interest on delinquencies — Failure to pay on demand.
The tax administrator shall assess and collect the taxes imposed by this chapter under such rules and regulations as he or she may prescribe. All taxes hereby imposed shall be due and payable at the close of each day’s racing and any tax not paid upon demand of the tax administrator shall bear interest at the rate of six percent (6%) per annum from the time of the demand. Failure to pay any tax upon demand shall be cause for revocation of a license.
History of Section.G.L. 1938, ch. 12; P.L. 1942, ch. 1212, art. 11, § 1; P.L. 1944, ch. 1449, § 1; P.L. 1947, ch. 1887, art. 8, § 1; P.L. 1951, ch. 2733, art. 3, § 1; P.L. 1952, ch. 3026, art. 3, § 1; P.L. 1953, ch. 3150, art. 3, § 1; P.L. 1954, ch. 3254, art. 3, § 1; P.L. 1955, ch. 3521, art. 3, § 1; P.L. 1956, ch. 3739, art. 3, § 1; G.L. 1956, § 41-4-8; R.P.L. 1957, ch. 44, art. 3, § 1.
Structure Rhode Island General Laws
Title 41 - Sports, Racing, and Athletics
Chapter 41-4 - Mutuel Betting and License Fees
Section 41-4-1. - Meets at which betting authorized — Types of mutuels.
Section 41-4-2. - Betting only at track — Minors prohibited.
Section 41-4-3. - Tax on pari-mutuel betting.
Section 41-4-4. - Licensee’s commission under pari-mutuel system.
Section 41-4-4.1. - Support of division activities — Tax.
Section 41-4-5. - Taxes and license fees under auction mutuel system.
Section 41-4-6. - Licensee’s commission under auction mutuel system.
Section 41-4-7. - Class D license fee.
Section 41-4-8. - Collection of taxes — Interest on delinquencies — Failure to pay on demand.
Section 41-4-9. - Accounting system — Supervision of betting.
Section 41-4-9.1. - Licensing of concessioners, vendors, and pari-mutuel totalizator companies.
Section 41-4-10. - Unclaimed winnings.
Section 41-4-11. - Entry of premises for inspection of operations.
Section 41-4-12. - Monthly statement of receipts — Payments to treasurer.