§ 44-11.1-15. Enforcement of summons.
Whenever any person or political organization summoned under the provision of §§ 44-11.1-13 and 44-11.1-14 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 division of the district court for a citation against that person or political organization as for a contempt. Any judge of the court may hear the application and, if satisfactory proof is made, shall issue a citation for the arrest of the person, or of any officer of the political organization, and upon the person or officer being brought before the judge, he or she shall proceed to a hearing of the case; and upon the hearing the judge shall have power to make an order that he or she deems proper. A party aggrieved by an order of the court may appeal the order to the supreme court in accordance with the procedures contained in the rules of appellate procedure of the supreme court.
History of Section.P.L. 2010, ch. 136, § 1.
Structure Rhode Island General Laws
Chapter 44-11.1 - Political Organization Tax
Section 44-11.1-1. - Definitions.
Section 44-11.1-2. - Imposition of tax.
Section 44-11.1-3. - Filing of tax returns — Due date.
Section 44-11.1-4. - Extension of time for filing of returns.
Section 44-11.1-5. - Determination and payment of tax due — Hearings and redeterminations.
Section 44-11.1-6. - Interest on delinquency payments.
Section 44-11.1-7. - Lien on real estate.
Section 44-11.1-8. - Records, statements, and rules and regulations.
Section 44-11.1-10. - Supplemental returns — Additional tax or refund.
Section 44-11.1-11. - Claims for refund — Hearing upon denial.
Section 44-11.1-13. - Tax administrator’s power to summon witnesses and evidence.
Section 44-11.1-14. - Service of summons.
Section 44-11.1-15. - Enforcement of summons.
Section 44-11.1-16. - Determination of tax without return.
Section 44-11.1-17. - Pecuniary penalty for failure to file return or to pay tax or for negligence.
Section 44-11.1-18. - Pecuniary penalty for fraud.
Section 44-11.1-19. - Collection of pecuniary penalties.
Section 44-11.1-20. - Examination of taxpayer’s records — Witnesses.
Section 44-11.1-21. - Violations by political organizations.
Section 44-11.1-22. - Violations by individuals.
Section 44-11.1-23. - Criminal penalty for failure to file return.
Section 44-11.1-24. - Appeals.
Section 44-11.1-25. - General collection powers.
Section 44-11.1-26. - Collection by writ of execution.