Rhode Island General Laws
Chapter 44-11.1 - Political Organization Tax
Section 44-11.1-9. - Returns and statements required to show whether political organization is liable.

§ 44-11.1-9. Returns and statements required to show whether political organization is liable.
The tax administrator may, whenever in his or her judgment if it is necessary, require any political organization, by notice served upon it, to make a return, render statements, or keep records as the tax administrator deems sufficient to show whether or not the political organization is liable for any tax under this chapter.
History of Section.P.L. 2010, ch. 136, § 1.

Structure Rhode Island General Laws

Rhode Island General Laws

Title 44 - Taxation

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 44-11.1-9. - Returns and statements required to show whether political organization is liable.

Section 44-11.1-10. - Supplemental returns — Additional tax or refund.

Section 44-11.1-11. - Claims for refund — Hearing upon denial.

Section 44-11.1-12. - Information confidential — Types of disclosure authorized — Penalties for unauthorized disclosure.

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.

Section 44-11.1-27. - Tax as debt to state.

Section 44-11.1-28. - Severability.