Rhode Island CHAPTER 44-1 — State Tax Officials
- § 44-1-1 — Tax administrator – Appointment.
- § 44-1-2 — Powers and duties of tax administrator.
- § 44-1-3 — Delegation of power to collect fees.
- § 44-1-4 — Rules and regulations.
- § 44-1-5 — [Repealed.].
- § 44-1-6 — Additional collection powers – Nonresident contractors.
- § 44-1-7 — Interest on delinquent payments.
- § 44-1-7.1 — Interest on overpayments.
- § 44-1-8 — Taxes and fees as debt to state.
- § 44-1-9 — Extension of time for filing of reports.
- § 44-1-10 — Compromise or abatement of uncollectible or excessive taxes.
- § 44-1-11 — Refund or credit for overpayments.
- § 44-1-11.1 — Set-off for delinquent taxes – Trust funds.
- § 44-1-12 — Reports under oath – False statements.
- § 44-1-13 — Notice to administrator of constitutional or construction questions in court.
- § 44-1-14 — Disclosure of information to tax officials of federal government or other states, or to other persons.
- § 44-1-14.1 — Joint examinations of returns with other jurisdictions.
- § 44-1-15 — Destruction of obsolete records – Preservation of corporate returns.
- § 44-1-16 — – 44-1-22. [Repealed.].
- § 44-1-23 — Release of tax liens.
- § 44-1-24 — Acquisition of property for delinquent state taxes.
- § 44-1-25 — Priority of state tax actions.
- § 44-1-26 — Reciprocal enforcement of tax liabilities between this state and other states.
- § 44-1-27 — Uncollectible checks.
- § 44-1-28 — Mailing as timely tax filing and payment.
- § 44-1-29 — Collection by writ of execution.
- § 44-1-30 — Report by the tax administrator to the speaker of the house of representatives.
- § 44-1-31 — Taxes and child support to be paid by electronic funds transfer.
- § 44-1-32 — Hearing on application by taxpayer.
- § 44-1-33 — Indemnification.
- § 44-1-34 — Tax Administrator to prepare list of delinquent taxpayers – Notice – Public inspection.