Rhode Island General Laws
Title 44 - Taxation
Chapter 44-44 - Taxation of Beverage Containers, Hard-To-Dispose Material and Litter Control Participation Permittee

Section 44-44-1. - Purpose. - § 44-44-1. Purpose. This chapter is enacted to provide funding...

Section 44-44-2. - Definitions. - § 44-44-2. Definitions. As used in this chapter: (1) “Beverage”...

Section 44-44-3. - Imposition of tax on beverage containers. - § 44-44-3. Imposition of tax on beverage containers. There shall...

Section 44-44-3.1. - Permit required. - § 44-44-3.1. Permit required. Commencing August 1, 1988, every person...

Section 44-44-3.2. - Penalty for operation without a permit — Injunctive relief. - § 44-44-3.2. Penalty for operation without a permit — Injunctive...

Section 44-44-3.3. - Partial periods. - § 44-44-3.3. Partial periods. (a)(1) Each applicant which did not...

Section 44-44-3.4. - Issuance of permit — Assignment prohibited — Display. - § 44-44-3.4. Issuance of permit — Assignment prohibited — Display....

Section 44-44-3.5. - Application due date — Weekends and holidays — Mailing. - § 44-44-3.5. Application due date — Weekends and holidays —...

Section 44-44-3.6. - Exemption. - § 44-44-3.6. Exemption. There shall be exempted from the taxes...

Section 44-44-3.7. - Imposition of tax on hard-to-dispose material. - § 44-44-3.7. Imposition of tax on hard-to-dispose material. (a) There...

Section 44-44-3.8. - Hard-to-dispose material control and recycling oversight commission. - § 44-44-3.8. Hard-to-dispose material control and recycling oversight commission. (a)...

Section 44-44-4. - Filing of returns and extensions of time for filing returns. - § 44-44-4. Filing of returns and extensions of time for...

Section 44-44-4.1. - Penalties on delinquent payments. - § 44-44-4.1. Penalties on delinquent payments. Any hard-to-dispose material wholesaler...

Section 44-44-5, 44-44-6. - Repealed. - § 44-44-5, 44-44-6. Repealed. History of Section.P.L. 1984, ch. 251,...

Section 44-44-7. - Collection powers. - § 44-44-7. Collection powers. The tax administrator shall have for...

Section 44-44-8. - Records required — Inspection of records. - § 44-44-8. Records required — Inspection of records. Every beverage...

Section 44-44-9. - Repealed. - § 44-44-9. Repealed. History of Section.P.L. 1984, ch. 251, §...

Section 44-44-10. - Deposit of moneys. - § 44-44-10. Deposit of moneys. All money received by the...

Section 44-44-11, 44-44-12. - Repealed. - § 44-44-11, 44-44-12. Repealed. History of Section.P.L. 1984, ch. 251,...

Section 44-44-13. - Contingency provision. - § 44-44-13. Contingency provision. The provisions of this chapter shall...

Section 44-44-14, 44-44-15. - Repealed. - § 44-44-14, 44-44-15. Repealed. History of Section.P.L. 1984, ch. 251,...

Section 44-44-16. - Rules and regulations — Forms. - § 44-44-16. Rules and regulations — Forms. The tax administrator...

Section 44-44-17. - Deficiency determination — Determination without return. - § 44-44-17. Deficiency determination — Determination without return. If any...

Section 44-44-18. - Notice of determination. - § 44-44-18. Notice of determination. The tax administrator shall give...

Section 44-44-18.1. - Pecuniary penalties for deficiencies. - § 44-44-18.1. Pecuniary penalties for deficiencies. If any part of...

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

Section 44-44-20. - Hearing on application by beverage wholesaler or litter control participation permittee. - § 44-44-20. Hearing on application by beverage wholesaler or litter...

Section 44-44-21. - Judicial review. - § 44-44-21. Judicial review. Appeals from administrative orders or decisions...

Section 44-44-22. - Information confidential. - § 44-44-22. Information confidential. It shall be unlawful for any...

Section 44-44-23. - Severability. - § 44-44-23. Severability. The provisions of this chapter are declared...