§ 44-19-34. Service of process — Director of business regulation as agent of nonresident seller.
Any person not a resident of this state who engages in business in this state, as defined in § 44-18-23, shall, as a condition precedent to engaging in business in this state, and by engaging in business in this state, consent that any process issued in the enforcement of the provisions of chapters 18 and 19 of this title may be served upon the director of the department of business regulation as agent of that person. The process may be served by leaving a copy of the process in the hands of the director of the department of business regulation or in the director’s office with someone in charge of the office. The service is sufficient service upon the person; provided, that notice of the service and a copy of the process, at least fifteen (15) days before the return day of the process, is sent by registered or certified mail, postage prepaid, by the tax administrator or the administrator’s attorney of record, to the person’s last known address, and the sender’s registered or certified mail receipt of sending and the tax administrator’s or the administrator’s attorney’s affidavit of compliance are appended to the process and entered with the declaration. Service of process in the manner provided for in this section, under the circumstances specified in this section, is of the same force and validity as if served upon the taxpayer personally within this state. Nothing in this section limits or affects the right to serve process upon a person not a resident of this state within this state in any other manner now or hereafter permitted by law.
History of Section.P.L. 1962, ch. 64, § 1; P.L. 1966, ch. 131, § 2.
Structure Rhode Island General Laws
Chapter 44-19 - Sales and Use Taxes — Enforcement and Collection
Section 44-19-2. - Issuance of permit — Assignment prohibited — Display.
Section 44-19-3. - Temporary permits.
Section 44-19-4. - Return of permit on cessation of business — Cancellation.
Section 44-19-5. - Suspension or revocation of permit — New permit.
Section 44-19-5.1. - Injunctive relief — Jurisdiction of court.
Section 44-19-6. - Penalty for business without permit.
Section 44-19-7. - Registration of retailers.
Section 44-19-8. - Separate listing of tax in price.
Section 44-19-9. - Advertisement as to assumption of tax by retailer.
Section 44-19-10. - Monthly returns and payments — Monthly reports by show promoters.
Section 44-19-10.1. - Prepayment of sales tax on cigarettes.
Section 44-19-10.2. - Floor stock tax on inventory.
Section 44-19-10.3. - Electronic filing of sales tax returns.
Section 44-19-11. - Deficiency determinations — Interest.
Section 44-19-12. - Pecuniary penalties for deficiencies.
Section 44-19-13. - Notice of determination.
Section 44-19-14. - Determination without return — Interest and penalties.
Section 44-19-15. - Jeopardy determinations.
Section 44-19-15.2. - Flea markets.
Section 44-19-16. - Finality of determination — Time payment due.
Section 44-19-17. - Hearing by administrator on application.
Section 44-19-19. - Judgment on review.
Section 44-19-20. - Interest and penalties on delinquent payments.
Section 44-19-20.1. - Interest on overpayments.
Section 44-19-21. - Taxes as debt to state — Lien on real estate.
Section 44-19-22. - Notice of transfer of business — Taxes due immediately.
Section 44-19-23. - Collection powers — Surety bond to pay.
Section 44-19-24. - Disposition of proceeds.
Section 44-19-25. - Claims for refund — Hearing — Judicial review.
Section 44-19-26. - Payment of refunds.
Section 44-19-27.1. - Examination of taxpayer’s records — Witnesses.
Section 44-19-27.2. - Power to summon witnesses and evidence.
Section 44-19-27.3. - Service of summons.
Section 44-19-27.4. - Enforcement of summons.
Section 44-19-28. - Reports required as to use tax.
Section 44-19-29. - Access to records of state agencies.
Section 44-19-30. - Information confidential — Types of disclosure authorized.
Section 44-19-30.1. - Waiver of confidentiality.
Section 44-19-31. - Penalty for violations generally.
Section 44-19-32. - Deposit in mail as sufficient notice.
Section 44-19-33. - Rules and regulations — Forms.
Section 44-19-35. - Tax collection as property held in trust for the state.
Section 44-19-36. - Notice to segregate trust funds.
Section 44-19-37. - Penalty for misappropriation.
Section 44-19-38. - Remedy not exclusive.
Section 44-19-39. - Exclusion of certain small sales.
Section 44-19-40. - Disposition of revenue.
Section 44-19-41. - Materialperson — Definitions and applicability.
Section 44-19-42. - Suppression of sales — Definitions and applicability.