2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted
§ 44-29-5 - Pecuniary penalties for deficiencies.
SECTION 44-29-5
§ 44-29-5 Pecuniary penalties for deficiencies. – If any part of the deficiency for which a determination is made is due to negligence or intentional disregard of the provisions of this chapter, a penalty of ten percent (10%) of the amount of the determination shall be added to it. If any part of the deficiency for which a determination is made is due to fraud or intent to evade the provisions of this chapter, a penalty of fifty percent (50%) of the amount of the determination shall be added to it.
Disclaimer: These codes may not be the most recent version. Rhode Island may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
