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2021 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-1 - State Tax Officials
- Section 44-1-1 - Tax administrator - Appointment.
- Section 44-1-2 - Powers and duties of tax administrator.
- Section 44-1-3 - Delegation of power to collect fees.
- Section 44-1-4 - Rules and regulations.
- Section 44-1-5 - Repealed.
- Section 44-1-6 - Additional collection powers - Nonresident contractors.
- Section 44-1-7 - Interest on delinquent payments.
- Section 44-1-7.1 - Interest on overpayments.
- Section 44-1-8 - Taxes and fees as debt to state.
- Section 44-1-9 - Extension of time for filing of reports.
- Section 44-1-10 - Compromise or abatement of uncollectible or excessive taxes.
- Section 44-1-11 - Refund or credit for overpayments.
- Section 44-1-11.1 - Set-off for delinquent taxes - Trust funds.
- Section 44-1-12 - Reports under oath - False statements.
- Section 44-1-13 - Notice to administrator of constitutional or construction questions in court.
- Section 44-1-14 - Disclosure of information to tax officials of federal government or other states, or to other persons.
- Section 44-1-14.1 - Joint examinations of returns with other jurisdictions.
- Section 44-1-15 - Destruction of obsolete records - Preservation of corporate returns.
- Section 44-1-16 - 44-1-22 - Repealed.
- Section 44-1-23 - Release of tax liens.
- Section 44-1-24 - Acquisition of property for delinquent state taxes.
- Section 44-1-25 - Priority of state tax actions.
- Section 44-1-26 - Reciprocal enforcement of tax liabilities between this state and other states.
- Section 44-1-27 - Uncollectible checks.
- Section 44-1-28 - Mailing as timely tax filing and payment.
- Section 44-1-29 - Collection by writ of execution.
- Section 44-1-30 - Repealed.
- Section 44-1-31 - Taxes and child support to be paid by electronic funds transfer.
- Section 44-1-31.1 - Returns to be filed by paid tax return preparers electronically.
- Section 44-1-32 - Hearing on application by taxpayer.
- Section 44-1-33 - Indemnification.
- Section 44-1-34 - Tax administrator to prepare list of delinquent taxpayers - Notice - Public inspection.
- Section 44-1-35 - Outside collection agencies.
- Section 44-1-36 - Contracts.
- Section 44-1-37 - Administrative penalties and attorney's fees.
- Section 44-1-38 - Jeopardy determinations.
- Section 44-1-39 - Information deemed state property.
- Section 44-1-40 - Tax administrator to prepare list of licensed taxpayers - Notice - Public inspection.
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