Rhode Island General Laws
Title 44 - Taxation
Chapter 44-19 - Sales and Use Taxes — Enforcement and Collection

Section 44-19-1. - Annual permit required — Retail business subject to sales tax — Promotion of shows — Revocation of show permit. - § 44-19-1. Annual permit required — Retail business subject to...

Section 44-19-10. - Monthly returns and payments — Monthly reports by show promoters. - § 44-19-10. Monthly returns and payments — Monthly reports by...

Section 44-19-10.1. - Prepayment of sales tax on cigarettes. - § 44-19-10.1. Prepayment of sales tax on cigarettes. (a) Every...

Section 44-19-10.2. - Floor stock tax on inventory. - § 44-19-10.2. Floor stock tax on inventory. (a) A floor...

Section 44-19-10.3. - Electronic filing of sales tax returns. - § 44-19-10.3. Electronic filing of sales tax returns. (a) Beginning...

Section 44-19-11. - Deficiency determinations — Interest. - § 44-19-11. Deficiency determinations — Interest. If the tax administrator...

Section 44-19-12. - Pecuniary penalties for deficiencies. - § 44-19-12. Pecuniary penalties for deficiencies. If any part of...

Section 44-19-13. - Notice of determination. - § 44-19-13. Notice of determination. (a) The tax administrator shall...

Section 44-19-14. - Determination without return — Interest and penalties. - § 44-19-14. Determination without return — Interest and penalties. If...

Section 44-19-15. - Jeopardy determinations. - § 44-19-15. Jeopardy determinations. If the tax administrator believes that...

Section 44-19-15.2. - Flea markets. - § 44-19-15.2. Flea markets. (a)(1) Notwithstanding any other provision of...

Section 44-19-16. - Finality of determination — Time payment due. - § 44-19-16. Finality of determination — Time payment due. Unless...

Section 44-19-17. - Hearing by administrator on application. - § 44-19-17. Hearing by administrator on application. Any person aggrieved...

Section 44-19-18. - Appeals. - § 44-19-18. Appeals. Appeals from administrative orders or decisions made...

Section 44-19-19. - Judgment on review. - § 44-19-19. Judgment on review. If, upon final determination of...

Section 44-19-20. - Interest and penalties on delinquent payments. - § 44-19-20. Interest and penalties on delinquent payments. Any person...

Section 44-19-20.1. - Interest on overpayments. - § 44-19-20.1. Interest on overpayments. If it is determined that...

Section 44-19-21. - Taxes as debt to state — Lien on real estate. - § 44-19-21. Taxes as debt to state — Lien on...

Section 44-19-22. - Notice of transfer of business — Taxes due immediately. - § 44-19-22. Notice of transfer of business — Taxes due...

Section 44-19-23. - Collection powers — Surety bond to pay. - § 44-19-23. Collection powers — Surety bond to pay. (a)...

Section 44-19-24. - Disposition of proceeds. - § 44-19-24. Disposition of proceeds. All moneys received by the...

Section 44-19-25. - Claims for refund — Hearing — Judicial review. - § 44-19-25. Claims for refund — Hearing — Judicial review....

Section 44-19-26. - Payment of refunds. - § 44-19-26. Payment of refunds. Whenever the tax administrator determines...

Section 44-19-27. - Records required — Users — Collectors of taxes — Promoters — Inspection and preservation of records. - § 44-19-27. Records required — Users — Collectors of taxes...

Section 44-19-27.1. - Examination of taxpayer’s records — Witnesses. - § 44-19-27.1. Examination of taxpayer’s records — Witnesses. The tax...

Section 44-19-27.2. - Power to summon witnesses and evidence. - § 44-19-27.2. Power to summon witnesses and evidence. The tax...

Section 44-19-27.3. - Service of summons. - § 44-19-27.3. Service of summons. The summons may be sent...

Section 44-19-27.4. - Enforcement of summons. - § 44-19-27.4. Enforcement of summons. When any taxpayer, or officer,...

Section 44-19-28. - Reports required as to use tax. - § 44-19-28. Reports required as to use tax. In the...

Section 44-19-29. - Access to records of state agencies. - § 44-19-29. Access to records of state agencies. The records...

Section 44-19-30. - Information confidential — Types of disclosure authorized. - § 44-19-30. Information confidential — Types of disclosure authorized. (a)...

Section 44-19-30.1. - Waiver of confidentiality. - § 44-19-30.1. Waiver of confidentiality. The taxpayer may waive the...

Section 44-19-31. - Penalty for violations generally. - § 44-19-31. Penalty for violations generally. Any retailer or other...

Section 44-19-32. - Deposit in mail as sufficient notice. - § 44-19-32. Deposit in mail as sufficient notice. In the...

Section 44-19-33. - Rules and regulations — Forms. - § 44-19-33. Rules and regulations — Forms. The tax administrator...

Section 44-19-34. - Service of process — Director of business regulation as agent of nonresident seller. - § 44-19-34. Service of process — Director of business regulation...

Section 44-19-35. - Tax collection as property held in trust for the state. - § 44-19-35. Tax collection as property held in trust for...

Section 44-19-36. - Notice to segregate trust funds. - § 44-19-36. Notice to segregate trust funds. If the tax...

Section 44-19-37. - Penalty for misappropriation. - § 44-19-37. Penalty for misappropriation. Any retailer and any officer,...

Section 44-19-38. - Remedy not exclusive. - § 44-19-38. Remedy not exclusive. The provisions of §§ 44-19-35,...

Section 44-19-39. - Exclusion of certain small sales. - § 44-19-39. Exclusion of certain small sales. (a) Notwithstanding any...

Section 44-19-40. - Disposition of revenue. - § 44-19-40. Disposition of revenue. (a) Notwithstanding any other provisions...

Section 44-19-41. - Materialperson — Definitions and applicability. - § 44-19-41. Materialperson — Definitions and applicability. (a) Notwithstanding any...

Section 44-19-42. - Suppression of sales — Definitions and applicability. - § 44-19-42. Suppression of sales — Definitions and applicability. (a)...

Section 44-19-43. - Managed audit program. - § 44-19-43. Managed audit program. (a) The tax administrator may,...

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Rhode Island General Laws Title 44 - Taxation Chapter 44-19 - Sales and Use Taxes — Enforcement and Collection

Rhode Island General Laws
Title 44 - Taxation
Chapter 44-19 - Sales and Use Taxes — Enforcement and Collection