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2022 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 - Repealed.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 Repealed.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 - Repealed.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 44-1-31.2. - Electronic filing of large entity tax returns, electronic payments, and penalties.
- 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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