Rhode Island General Laws
Title 44 - Taxation
Chapter 44-67 - The Compassion Center Surcharge Act

Section 44-67-1. - Short title. - § 44-67-1. Short title. This chapter shall be known as...

Section 44-67-2. - Definitions. - § 44-67-2. Definitions. For purposes of this chapter: (1) “Administrator”...

Section 44-67-3. - Imposition of surcharge — Compassion centers. - § 44-67-3. Imposition of surcharge — Compassion centers. A surcharge...

Section 44-67-4. - Returns. - § 44-67-4. Returns. (a) Every compassion center shall, on or...

Section 44-67-5. - Setoff for delinquent payment of surcharge. - § 44-67-5. Setoff for delinquent payment of surcharge. If a...

Section 44-67-6. - Surcharge on available information — Interest on delinquencies — Penalties — Collection powers. - § 44-67-6. Surcharge on available information — Interest on delinquencies...

Section 44-67-7. - Claims for refund — Hearing upon denial. - § 44-67-7. Claims for refund — Hearing upon denial. (a)...

Section 44-67-8. - Hearing by tax administrator on application. - § 44-67-8. Hearing by tax administrator on application. Following the...

Section 44-67-9. - Appeals. - § 44-67-9. Appeals. Appeals from administrative orders or decisions made...

Section 44-67-10. - Compassion center records. - § 44-67-10. Compassion center records. Every compassion center shall: (1)...

Section 44-67-11. - Method of payment and deposit of surcharge. - § 44-67-11. Method of payment and deposit of surcharge. (a)...

Section 44-67-12. - Rules and regulations. - § 44-67-12. Rules and regulations. The tax administrator is authorized...

Section 44-67-13. - Severability. - § 44-67-13. Severability. If any provision of this chapter or...