Rhode Island General Laws
Title 44 - Taxation
Chapter 44-1 - State Tax Officials

Section 44-1-1. - Tax administrator — Appointment. - § 44-1-1. Tax administrator — Appointment. There shall be a...

Section 44-1-2. - Powers and duties of tax administrator. - § 44-1-2. Powers and duties of tax administrator. The tax...

Section 44-1-3. - Delegation of power to collect fees. - § 44-1-3. Delegation of power to collect fees. The tax...

Section 44-1-4. - Rules and regulations. - § 44-1-4. Rules and regulations. The tax administrator is authorized...

Section 44-1-5. - Repealed. - § 44-1-5. Repealed. History of Section.P.L. 1912, ch. 769, §...

Section 44-1-6. - Additional collection powers — Nonresident contractors. - § 44-1-6. Additional collection powers — Nonresident contractors. (a) Any...

Section 44-1-7. - Interest on delinquent payments. - § 44-1-7. Interest on delinquent payments. (a) Whenever the full...

Section 44-1-7.1. - Interest on overpayments. - § 44-1-7.1. Interest on overpayments. (a) Each January 1 the...

Section 44-1-8. - Taxes and fees as debt to state. - § 44-1-8. Taxes and fees as debt to state. Every...

Section 44-1-9. - Extension of time for filing of reports. - § 44-1-9. Extension of time for filing of reports. The...

Section 44-1-10. - Compromise or abatement of uncollectible or excessive taxes. - § 44-1-10. Compromise or abatement of uncollectible or excessive taxes....

Section 44-1-11. - Refund or credit for overpayments. - § 44-1-11. Refund or credit for overpayments. Whenever an erroneous...

Section 44-1-11.1. - Set-off for delinquent taxes — Trust funds. - § 44-1-11.1. Set-off for delinquent taxes — Trust funds. If...

Section 44-1-12. - Reports under oath — False statements. - § 44-1-12. Reports under oath — False statements. Every return,...

Section 44-1-13. - Notice to administrator of constitutional or construction questions in court. - § 44-1-13. Notice to administrator of constitutional or construction questions...

Section 44-1-14. - Disclosure of information to tax officials of federal government or other states, or to other persons. - § 44-1-14. Disclosure of information to tax officials of federal...

Section 44-1-14.1. - Joint examinations of returns with other jurisdictions. - § 44-1-14.1. Joint examinations of returns with other jurisdictions. (a)...

Section 44-1-15. - Destruction of obsolete records — Preservation of corporate returns. - § 44-1-15. Destruction of obsolete records — Preservation of corporate...

Section 44-1-16 - — 44-1-22. Repealed. - § 44-1-16 — 44-1-22. Repealed. History of Section.P.L. 1912, ch....

Section 44-1-23. - Release of tax liens. - § 44-1-23. Release of tax liens. (a) The tax administrator...

Section 44-1-24. - Acquisition of property for delinquent state taxes. - § 44-1-24. Acquisition of property for delinquent state taxes. (a)...

Section 44-1-25. - Priority of state tax actions. - § 44-1-25. Priority of state tax actions. In any action...

Section 44-1-26. - Reciprocal enforcement of tax liabilities between this state and other states. - § 44-1-26. Reciprocal enforcement of tax liabilities between this state...

Section 44-1-27. - Uncollectible checks. - § 44-1-27. Uncollectible checks. Whenever any taxpayer liable for the...

Section 44-1-28. - Mailing as timely tax filing and payment. - § 44-1-28. Mailing as timely tax filing and payment. (a)...

Section 44-1-29. - Collection by writ of execution. - § 44-1-29. Collection by writ of execution. (a) Whenever the...

Section 44-1-30. - Repealed. - § 44-1-30. Repealed. History of Section.P.L. 1980, ch. 275, §...

Section 44-1-31. - Taxes and child support to be paid by electronic funds transfer. - § 44-1-31. Taxes and child support to be paid by...

Section 44-1-31.1. - Returns to be filed by paid tax return preparers electronically. - § 44-1-31.1. Returns to be filed by paid tax return...

Section 44-1-31.2. - Electronic filing of large entity tax returns, electronic payments, and penalties. - § 44-1-31.2. Electronic filing of large entity tax returns, electronic...

Section 44-1-32. - Hearing on application by taxpayer. - § 44-1-32. Hearing on application by taxpayer. Any taxpayer aggrieved...

Section 44-1-33. - Indemnification. - § 44-1-33. Indemnification. (a) The state shall indemnify the tax...

Section 44-1-34. - Tax administrator to prepare list of delinquent taxpayers — Notice — Public inspection. - § 44-1-34. Tax administrator to prepare list of delinquent taxpayers...

Section 44-1-35. - Outside collection agencies. - § 44-1-35. Outside collection agencies. The tax administrator may retain...

Section 44-1-36. - Contracts. - § 44-1-36. Contracts. (a) Except as set forth in section...

Section 44-1-37. - Administrative penalties and attorney’s fees. - § 44-1-37. Administrative penalties and attorney’s fees. (a) Whenever a...

Section 44-1-38. - Jeopardy determinations. - § 44-1-38. Jeopardy determinations. If the tax administrator believes that...

Section 44-1-39. - Information deemed state property. - § 44-1-39. Information deemed state property. For the purpose of...

Section 44-1-40. - Tax administrator to prepare list of licensed taxpayers — Notice — Public inspection. - § 44-1-40. Tax administrator to prepare list of licensed taxpayers...