Rhode Island General Laws
Title 44 - Taxation
Chapter 44-11.1 - Political Organization Tax

Section 44-11.1-1. - Definitions. - § 44-11.1-1. Definitions. For the purpose of this chapter: (1)...

Section 44-11.1-2. - Imposition of tax. - § 44-11.1-2. Imposition of tax. Each political organization shall annually...

Section 44-11.1-3. - Filing of tax returns — Due date. - § 44-11.1-3. Filing of tax returns — Due date. A...

Section 44-11.1-4. - Extension of time for filing of returns. - § 44-11.1-4. Extension of time for filing of returns. The...

Section 44-11.1-5. - Determination and payment of tax due — Hearings and redeterminations. - § 44-11.1-5. Determination and payment of tax due — Hearings...

Section 44-11.1-6. - Interest on delinquency payments. - § 44-11.1-6. Interest on delinquency payments. If any tax imposed...

Section 44-11.1-7. - Lien on real estate. - § 44-11.1-7. Lien on real estate. The amount of any...

Section 44-11.1-8. - Records, statements, and rules and regulations. - § 44-11.1-8. Records, statements, and rules and regulations. Each taxpayer...

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...

Section 44-11.1-10. - Supplemental returns — Additional tax or refund. - § 44-11.1-10. Supplemental returns — Additional tax or refund. (a)...

Section 44-11.1-11. - Claims for refund — Hearing upon denial. - § 44-11.1-11. Claims for refund — Hearing upon denial. (a)...

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

Section 44-11.1-13. - Tax administrator’s power to summon witnesses and evidence. - § 44-11.1-13. Tax administrator’s power to summon witnesses and evidence....

Section 44-11.1-14. - Service of summons. - § 44-11.1-14. Service of summons. The summons may be sent...

Section 44-11.1-15. - Enforcement of summons. - § 44-11.1-15. Enforcement of summons. Whenever any person or political...

Section 44-11.1-16. - Determination of tax without return. - § 44-11.1-16. Determination of tax without return. If any political...

Section 44-11.1-17. - Pecuniary penalty for failure to file return or to pay tax or for negligence. - § 44-11.1-17. Pecuniary penalty for failure to file return or...

Section 44-11.1-18. - Pecuniary penalty for fraud. - § 44-11.1-18. Pecuniary penalty for fraud. In case a false...

Section 44-11.1-19. - Collection of pecuniary penalties. - § 44-11.1-19. Collection of pecuniary penalties. The amount added to...

Section 44-11.1-20. - Examination of taxpayer’s records — Witnesses. - § 44-11.1-20. Examination of taxpayer’s records — Witnesses. The tax...

Section 44-11.1-21. - Violations by political organizations. - § 44-11.1-21. Violations by political organizations. Whenever any political organization...

Section 44-11.1-22. - Violations by individuals. - § 44-11.1-22. Violations by individuals. Whenever any person delivers or...

Section 44-11.1-23. - Criminal penalty for failure to file return. - § 44-11.1-23. Criminal penalty for failure to file return. Any...

Section 44-11.1-24. - Appeals. - § 44-11.1-24. Appeals. Appeals from administrative orders or decision made...

Section 44-11.1-25. - General collection powers. - § 44-11.1-25. General collection powers. The tax administrator shall receive...

Section 44-11.1-26. - Collection by writ of execution. - § 44-11.1-26. Collection by writ of execution. If any tax...

Section 44-11.1-27. - Tax as debt to state. - § 44-11.1-27. Tax as debt to state. Any tax imposed...

Section 44-11.1-28. - Severability. - § 44-11.1-28. Severability. If any provision of this chapter or...