Rhode Island General Laws — Title 44 (Taxation)

Chapter 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• 44-1-5 Repealed Repealed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
• 44-1-23 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• 44-1-30 Repealed Repealed
• 44-1-31 Taxes and child support to be paid by electronic funds transfer
• 44-1-31.1 Returns to be filed by paid tax return preparers electronically
• 44-1-31.2 Electronic filing of large entity tax returns, electronic payments, and penalties
• 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
• 44-1-35 Outside collection agencies
• 44-1-36 Contracts
• 44-1-37 Administrative penalties and attorney’s fees
• 44-1-38 Jeopardy determinations
• 44-1-39 Information deemed state property
• 44-1-40 Tax administrator to prepare list of licensed taxpayers — Notice — Public inspection

Chapter 2 Tax Officials Generally

• 44-2-1 Compensation of town assessors, clerks, and collectors
• 44-2-2 Appropriations for tax officials’ association
• 44-2-3 Penalty for violations or neglect of duty by tax officials

Chapter 3 Property Subject to Taxation

• 44-3-1 Real and personal property subject to taxation
• 44-3-2 “Personal property” defined
• 44-3-2.1 Tax on intangible personal property prohibited
• 44-3-2.2 Tax on certain vehicles and trailers prohibited
• 44-3-3 Property exempt
• 44-3-3.1 Exemption of office equipment used for manufacturing or commercial purposes
• 44-3-4 Veterans’ exemptions
• 44-3-4.1 Repealed Repealed
• 44-3-4.2 Conflicts eligible for veterans’ property tax relief
• 44-3-5 Gold star parents’ exemption
• 44-3-5.1 Exemptions in South Kingstown
• 44-3-5.2 Exemptions in Barrington
• 44-3-6 General exemptions inapplicable to property used for manufacturing
• 44-3-7 Repealed Repealed
• 44-3-8 Exemption of land planted to forestry
• 44-3-9 Exemption or stabilizing of taxes on property used for manufacturing, commercial, or residential purposes
• 44-3-9.1 Woonsocket — Exemption or stabilizing of taxes on qualifying property located in designated districts in the city
• 44-3-9.1.1 Woonsocket — Rehabilitation exemption for qualified residential structures in the city
• 44-3-9.2 North Smithfield — Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes
• 44-3-9.2.1 North Smithfield — Exemption or partial abatement of taxes for Rankin Estates
• 44-3-9.3 Burrillville — Exemption or stabilizing of taxes on qualifying property used for manufacturing, commercial or mixed-use purposes
• 44-3-9.4 Middletown — Economic development tax incentive program — Assessed valuation exemptions or stabilizing of taxes
• 44-3-9.5 North Providence — Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes
• 44-3-9.6 Richmond — Exemption or stabilization tax on qualified property used for manufacturing or commercial purposes in the town Richmond
• 44-3-9.7 South Kingstown — Exemption or stabilization of tax on qualified property used for manufacturing or commercial purposes in the town of South Kingstown
• 44-3-9.8 West Greenwich — Exemption or stabilization of tax on qualified property used for manufacturing or commercial purposes in the town of West Greenwich
• 44-3-9.8.1 Exemption or stabilization of tax on qualified property used for residential purposes in the town of West Greenwich
• 44-3-9.9 Exemption or stabilizing of taxes on property used for manufacturing, commercial, or residential purposes in the Arctic Village redevelopment zone
• 44-3-9.10 Portsmouth — Exemption or stabilizing of taxes on qualified property used for manufacturing or commercial purposes in the town of Portsmouth
• 44-3-9.11 Smithfield — Exemption or stabilizing of taxes on qualifying property used for manufacturing, industrial, or commercial purposes
• 44-3-9.12 Cumberland — Exemption or stabilizing of taxes on qualifying property used for manufacturing, commercial, residential, or mixed-use purposes
• 44-3-9.13 Coventry — Exemption or stabilizing of taxes on qualifying property used for manufacturing, commercial, residential, or mixed-use purposes
• 44-3-10 Idle manufacturing or mill property — Exemption
• 44-3-11 South Kingstown and Narragansett — Exemption of railroad property
• 44-3-12 Visually impaired persons — Exemption
• 44-3-13 Persons over the age of 65 years — Exemption
• 44-3-13.1 West Warwick — Exemption of persons over the age of 65 years
• 44-3-13.2 Cumberland — Exemption of persons over the age of 65 years
• 44-3-13.3 North Kingstown — Exemption of property of totally disabled persons
• 44-3-13.4 Low or moderate income housing — Exemption
• 44-3-13.5 Glocester — Exemption of elderly and disabled persons
• 44-3-13.6 Jamestown — Exemption of persons 65 years and over
• 44-3-13.7 Exeter — Exemption of real property from taxation for totally disabled persons
• 44-3-13.8 Repealed Repealed
• 44-3-13.9 North Kingstown — Exemption of elderly persons
• 44-3-13.10 North Kingstown — Exemption of certain real estate. [Contingent effective date; see notes.]
• 44-3-13.11 Exeter — Property tax exemptions for active volunteer members of fire and rescue companies within the town of
• 44-3-13.12 Exemption of persons over the age of 65 years or fully disabled in the town of Exeter
• 44-3-13.13 Jamestown — Exemption of property of totally disabled persons
• 44-3-13.14 Foster — Exemption of elderly and disabled persons
• 44-3-14 Notice to tax assessor on conveyance of tax-exempt realty
• 44-3-14.1 Tiverton — Taxation of exempt property upon transfer
• 44-3-15 Persons who are totally disabled
• 44-3-15.1 Hopkinton — Freezing of tax rates for persons who are totally disabled
• 44-3-15.2 Bristol — Persons who are totally disabled
• 44-3-15.3 Smithfield — Tax credit for persons who are totally disabled
• 44-3-15.3.1 Smithfield — Exemption of Special Olympics Rhode Island, Inc
• 44-3-15.4 Lincoln — Tax credit for persons who are totally disabled
• 44-3-15.5 Lincoln — Tax credit for persons over the age of 65 years
• 44-3-15.6 Bristol volunteer firefighters exemption
• 44-3-16 Elderly — Freeze of tax rate and valuation
• 44-3-16.1 Portsmouth — Tax deferral for certain persons age sixty-five (65) and for persons with a disability
• 44-3-16.2 North Smithfield — Tax stabilization for certain persons age sixty-five (65) and over
• 44-3-17 Tax exempt property — Listing and valuation
• 44-3-18 Repealed Repealed
• 44-3-19 List of tax exemptions — Notification
• 44-3-20 Middletown — Deferment of payment of tax for the elderly
• 44-3-20.1 Coventry — Deferment of payment of tax for the elderly or certain disabled residents
• 44-3-20.2 Bristol — Deferment of partial payment of tax for low-income residents
• 44-3-20.3 Jamestown — Deferment of payment of tax for the elderly. [Contingent Repeal — See notes.]
• 44-3-20.4 Deferment of payment of tax for low income — Warren
• 44-3-21 Renewable energy systems — Exemption
• 44-3-22 Cranston — Real estate and excise tax exemption for persons who are disabled
• 44-3-23 Narragansett — Tax exemptions in the town
• 44-3-24 Reevaluation of real property — Adjustment of exemption upon
• 44-3-25 Cumberland — Maximum exemptions
• 44-3-25.1 Bristol — Maximum exemptions
• 44-3-26 Repealed Repealed
• 44-3-27 South Kingstown — Certain tax exemptions
• 44-3-27.1 Bristol — Certain tax exemptions
• 44-3-28 North Providence — Exemption for people with paraplegia
• 44-3-28.1 Smithfield — Exemption for people with paraplegia
• 44-3-29 Exemption and/or valuation freeze of wholesaler’s inventory
• 44-3-29.1 Wholesale and retail inventory tax phase out
• 44-3-30 Burrillville — Property taxation of electricity generating facilities located in the town
• 44-3-31 Providence — Certain tax exemptions
• 44-3-31.1 Providence Freeze of certain tax
• 44-3-31.2 Providence — Special property tax consideration for designated properties
• 44-3-31.3 Providence — Additional special property tax consideration for designated properties
• 44-3-32 Portsmouth — Tax exemption for the elderly
• 44-3-32.1 Portsmouth — Tax exemption for farmland, forest land, open space or historic preservation site
• 44-3-32.2 Cities and towns — Tax exemption for farmland, forestland, or open space land
• 44-3-33 Burrillville — Tax exemption for the Industrial Foundation of Burrillville
• 44-3-34 Central Falls — Homeowner exemption
• 44-3-35 Burrillville — Real estate tax exemption for persons who are disabled
• 44-3-36 Portsmouth — Real estate tax exemption for persons who are disabled
• 44-3-37 Burrillville — Exemption and/or valuation freeze of retailer’s inventory
• 44-3-39 Middletown — Exemption of persons over the age of 65
• 44-3-40 Cities and towns — Authorization to exempt retailer’s inventory
• 44-3-41 Glocester — Historic district exemption
• 44-3-42 Cumberland — Fixed tax assessment for farmland
• 44-3-43 Historic stone wall exemption
• 44-3-44 Qualifying stock options — Exemption
• 44-3-45 “Qualifying taxpayer” defined
• 44-3-46 “Qualifying corporation” and “full-time equivalent active employee” defined
• 44-3-47 Cranston — Economic development tax incentive program Exemptions
• 44-3-48 Burrillville — Certain tax exemptions
• 44-3-49 Burrillville — Fixed tax rate
• 44-3-50 Pawtucket — Certain tax exemptions
• 44-3-51 North Smithfield — Tax exemptions
• 44-3-52 Cumberland — Exemption for persons interned in concentration camps
• 44-3-53 Club Sport Uniao Madeirense in the city of Central Falls — Tax exemption
• 44-3-54 “Sons of the Revolution” society located in the town of Middletown — Tax exemption
• 44-3-55 South Kingstown — certain non-profit charitable organizations — Tax exemptions or payment in lieu of tax agreements
• 44-3-56 Tax credit in lieu of tax exemption in the town of Burrillville
• 44-3-57 Deferment of payment of tax for the elderly — Bristol
• 44-3-58 Tax deferment of elderly persons in the town of Narragansett
• 44-3-58.1 Tax deferment of increase in property taxes of persons sixty-five (65) years of age or older
• 44-3-59 Tax exemption in the town of Burrillville — The Columbus Club of Burrillville
• 44-3-60 Tax exemption extended to motor vehicle excise tax in lieu of tax exemption on property in the Town of Westerly
• 44-3-62 Lincoln — Tangible business property tax exemption for new investments
• 44-3-63 Historical cemeteries
• 44-3-64 Tax exemption in the City of Pawtucket — Sandra Feinstein — Gamm Theatre
• 44-3-65 Narragansett and East Greenwich — Tangible business property tax exemption
• 44-3-66 East Providence — Disabled veterans tax exemption classification
• 44-3-67 Jamestown — Firefighters tax abatement
• 44-3-68 Portsmouth — Tax exemptions, abatements, or payments in lieu of tax agreements
• 44-3-69 Tax exemptions in the city of Woonsocket

Chapter 4 Situs and Ownership of Taxable Property

• 44-4-1 Place of taxation of real estate
• 44-4-2 Buildings on leased land deemed real estate
• 44-4-3 Fixtures declared to be real estate
• 44-4-4 Assessment of real estate taxes against owner
• 44-4-4.1 State property taxed to lessee or tenant
• 44-4-4.2 Leasehold improvements taxed to tenant of quasi-public corporation
• 44-4-5 Mortgagor in possession of real estate deemed owner
• 44-4-6 Tenant for life or years
• 44-4-7 Undivided real estate of decedent
• 44-4-8 Real estate tax assessed to person not the owner
• 44-4-8.1 Apportionment of taxes upon sale of real estate
• 44-4-9 Rules for taxation of tangible personal property
• 44-4-10 Persons to whom tangible personalty taxed — Place of taxation
• 44-4-14 Tangible personal property in decedent’s estate
• 44-4-15 Property of minors not under guardianship
• 44-4-24 Rule as to situs of tangible personal property
• 44-4-25 Severability

Chapter 4.1 Historic Residence — Tax Credit

• 44-4.1-1 Declaration of purpose
• 44-4.1-2 Definitions
• 44-4.1-3 Property tax reduction
• 44-4.1-4 Completion — Certification
• 44-4.1-5 Restrictive covenant required
• 44-4.1-6 Forfeiture
• 44-4.1-7 Administration of program
• 44-4.1-8 Appeal

Chapter 4.2 Historic Industrial Building — Tax Deferment

• 44-4.2-1 Short title
• 44-4.2-2 Declaration of necessity
• 44-4.2-3 Definitions
• 44-4.2-4 Deferment of taxation
• 44-4.2-5 Liberal construction
• 44-4.2-6 Severability

Chapter 5 Levy and Assessment of Local Taxes

• 44-5-1 Powers of city or town electors to levy — Date of assessment of valuations
• 44-5-2 Maximum levy
• 44-5-2.1 Jamestown — Maximum levy
• 44-5-2.2 West Warwick — Maximum levy
• 44-5-2.3 Scituate — Maximum levy
• 44-5-2.4 Woonsocket — Maximum levy
• 44-5-3 Ratable property of a city or town — Definitions
• 44-5-4 Purpose of tax levied by city or town electors
• 44-5-5 Determination of date on which taxes due — Penalties on delinquencies
• 44-5-6 Repealed Repealed
• 44-5-7 Provision for municipal installment payments
• 44-5-8 Form of option for quarterly payment
• 44-5-8.1 Waiver of interest on overdue quarterly tax payments
• 44-5-8.2 Johnston — Tax amnesty period
• 44-5-8.3 Coventry — Tax amnesty period
• 44-5-8.4 Woonsocket — Tax amnesty periods
• 44-5-8.5 Woonsocket — Tax amnesty periods
• 44-5-8.6 East Providence — Tax amnesty periods — Real property tax payments
• 44-5-8.7 East Providence — Tax amnesty periods — Tangible and motor vehicle taxes
• 44-5-9 Deductions and penalties to insure prompt payment
• 44-5-10 Interest forgiven during wartime military service
• 44-5-10.1 Tax payment relief during periods of governmental cessation of operations
• 44-5-11 Repealed Repealed
• 44-5-11.1 Certification of businesses and employees engaged in revaluing property
• 44-5-11.2 Purpose of training and certification provisions
• 44-5-11.3 Annual training institute for tax assessors
• 44-5-11.4 Technology grants for property tax administration
• 44-5-11.5 Legislative findings — Revaluation cycle
• 44-5-11.6 Assessment of valuations — Apportionment of levies Repealed
• 44-5-11.7 Permanent legislative oversight commission
• 44-5-11.8 Tax classification
• 44-5-11.9 West Warwick — Residential real estate classification
• 44-5-11.10 Real estate tax classification — East Providence
• 44-5-11.11 Residential real estate classification — West Greenwich
• 44-5-11.12 Residential real estate classification — Glocester
• 44-5-11.13 Homestead exemption in the town of Glocester
• 44-5-11.14 Commercial/residential real estate classification — Narragansett
• 44-5-11.15 Authority to extend homestead exemption
• 44-5-11.16 Tax classification — Cumberland
• 44-5-11.17 Division of municipal finance classification exemption authority
• 44-5-11.18 Tax classification — Providence
• 44-5-12 Assessment at full and fair cash value
• 44-5-12.1 Assessment of tangible personal property
• 44-5-12.2 Tangible personal property exemption — Tax rate cap
• 44-5-13 Assessment and apportionment according to law — Date of assessment
• 44-5-13.1 Duties of assessors with respect to forms
• 44-5-13.2 South Kingstown — Assessment and taxation of new real estate construction
• 44-5-13.2.1 West Warwick — Assessment and taxation of new real estate construction
• 44-5-13.2.2 Barrington — Assessment and taxation of new real estate construction
• 44-5-13.2.3 Warwick — Assessment and taxation of certain improvements to real estate
• 44-5-13.2.4 Newport — Assessment and taxation of new real estate construction
• 44-5-13.2.5 Pawtucket — Exemption for residential improvements and alterations
• 44-5-13.3 Reduction in assessed value of real estate upon removal of damaged buildings
• 44-5-13.4 Richmond — Assessment and taxation of new real estate construction
• 44-5-13.5 Richmond — Reduction in assessed value of real estate — Removal of damaged buildings
• 44-5-13.6 Coventry — Assessment and taxation of new real estate construction
• 44-5-13.7 Coventry — Reduction in assessed value of real estate upon removal of damaged buildings
• 44-5-13.8 Newport — Assessment and taxation of new real estate construction
• 44-5-13.9 Newport — Reduction in assessed value of real estate upon removal of damaged buildings
• 44-5-13.10 Hopkinton — Assessment and taxation of new real estate construction
• 44-5-13.11 Qualifying low-income housing — Assessment and taxation
• 44-5-13.12 North Kingstown — Assessment and taxation of new real estate construction
• 44-5-13.13 Portsmouth — Assessment and taxation of new real estate construction
• 44-5-13.14 Portsmouth — Reduction in assessed value of real estate upon removal of damaged buildings
• 44-5-13.15 East Greenwich — Assessment and taxation of new real estate construction
• 44-5-13.16 Cumberland — Assessment and taxation of new real estate construction
• 44-5-13.17 North Providence — Assessment and taxation of new real estate construction
• 44-5-13.18 Smithfield — Assessment and taxation of real estate construction
• 44-5-13.19 Westerly — Assessment and taxation of new real estate construction
• 44-5-13.20 Burrillville — Assessment and taxation of new real estate construction
• 44-5-13.21 Burrillville — Deferment of taxes for persons claiming an exemption pursuant to § 44-3-3(16)
• 44-5-13.22 Scituate — Assessment and taxation of new real estate construction
• 44-5-13.23 North Smithfield — Assessment and taxation and new real estate construction
• 44-5-13.24 North Smithfield — Reduction in assessed value of real estate — Removal of damaged buildings
• 44-5-13.25 Narragansett — Assessment and taxation of new real estate construction
• 44-5-13.26 Tiverton — Reduction in assessed value of real estate upon removal of damaged buildings
• 44-5-13.27 Tiverton — Assessment and taxation of new real estate construction and subdivision of land
• 44-5-13.28 Middletown — Assessment and taxation of new real estate construction
• 44-5-13.29 Middletown — Reduction in assessed value of real estate upon removal of damaged buildings
• 44-5-13.30 Foster — Assessment and taxation of new real estate construction and newly created lots
• 44-5-13.31 Johnston — Reduction in assessed value of real estate upon removal of damaged buildings
• 44-5-13.32 Johnston — Assessment and taxation of new real estate construction
• 44-5-13.33 Bristol — Assessment and taxation of new real estate construction
• 44-5-13.34 Bristol — Reduction in assessed value of real estate — Removal of damaged buildings
• 44-5-13.35 Lincoln — Assessment and taxation of new real estate construction
• 44-5-13.36 Warwick — Assessment and taxation of new real estate construction
• 44-5-13.37 Assessment and taxation of new real estate construction and new lots in the town of Warren
• 44-5-13.38 Assessment and taxation of new real estate construction in the town of Exeter
• 44-5-13.39 West Greenwich — Assessment and taxation of new real estate construction
• 44-5-13.40 Property tax exemptions for surviving spouses of police and fire personnel killed in the line of duty
• 44-5-13.41 Woonsocket — Assessment and taxation of new real estate construction
• 44-5-14 Repealed Repealed
• 44-5-15 Notice by taxpayer of intent to bring in account for tangible personal property
• 44-5-16 Oath to account brought in — Remedies after failure to bring in account — Effect on proration
• 44-5-17 Assessment of property covered by account
• 44-5-20 List of ratable property
• 44-5-20.01 Central Falls — Property tax classification — Eligibility
• 44-5-20.1 Pawtucket — Property tax classification — Eligibility
• 44-5-20.02 Central Falls — Property tax classification — List of ratable property
• 44-5-20.2 Pawtucket — Property tax classification — List of ratable property
• 44-5-20.03 Central Falls — Property tax classification — Duties of the assessor
• 44-5-20.3 Pawtucket — Property tax classification — Duties of assessor and finance director
• 44-5-20.3.1 Property tax classification in Pawtucket — Tax levy determination
• 44-5-20.04 Central Falls — Property tax classification — Procedures for adopting — Tax levy determination
• 44-5-20.4 Pawtucket — Property tax classification — Compliance with state law
• 44-5-20.05 Westerly — Property tax classification
• 44-5-20.5 Pawtucket — Property tax classification — Procedures for adopting
• 44-5-20.06 Westerly — Property tax classification — List of ratable property
• 44-5-20.07 Westerly — Property tax classification — Duties of assessor
• 44-5-20.08 Westerly — Property tax classification — Tax levy determination
• 44-5-20.10 Johnston — Property tax classification authorized
• 44-5-20.11 Repealed
• 44-5-20.12 Repealed
• 44-5-20.13 Repealed
• 44-5-20.13.1 Deferment of payment of tax for qualified senior citizens, disabled citizens and disabled veterans — Johnston
• 44-5-20.16 Smithfield — Property tax classification, levy determination and valuation
• 44-5-20.17 Smithfield — Property tax classification — Tax levy determination
• 44-5-20.18 North Smithfield — Property tax classification
• 44-5-20.19 North Smithfield — Property tax classification — List of ratable property
• 44-5-20.20 North Smithfield — Property tax classification — Duties of assessor
• 44-5-20.21 North Smithfield — Property tax classification — Tax levy determination
• 44-5-20.22 Cranston — Property tax classification
• 44-5-20.23 Cranston — Property tax classification — List of ratable property
• 44-5-20.24 Cranston — Property tax classification — Duties of assessor
• 44-5-20.25 Cranston — Property tax classification — Tax levy determination
• 44-5-20.26 East Providence — Property tax classification — List of ratable property
• 44-5-20.27 East Providence — Property tax classification — Duties of assessor
• 44-5-20.28 East Providence — Property tax classification — Tax levy determination
• 44-5-20.29 Property tax classification — Lincoln — Tax levy determination
• 44-5-21 Repealed Repealed
• 44-5-22 Certification of tax roll
• 44-5-23 Assessment of back taxes on real estate
• 44-5-24 Notice and procedure for collection of back taxes
• 44-5-25 Vessels engaged in foreign commerce — Taxation
• 44-5-25.1 Houseboats — Taxation — Definitions
• 44-5-26 Petition in superior court for relief from assessment
• 44-5-27 Exclusiveness of remedy by petition
• 44-5-28 Collection proceedings not stayed by petition
• 44-5-29 Service and return of citation — Procedural rules — Jurisdiction of court
• 44-5-30 Judgment on petition
• 44-5-31 Repealed
• 44-5-31.1 Burrillville — Judgment
• 44-5-32 Execution and filing of assessment
• 44-5-33 Copy of assessment to treasurer
• 44-5-34 Warrant for collection
• 44-5-35 Providence — Collection procedure
• 44-5-36 Pawtucket — Collection procedure
• 44-5-37 Cranston — Collection procedure
• 44-5-38 Rate of levy against tangible personal property consisting of manufacturing machinery and equipment acquired or used by a manufacturer
• 44-5-38.1 Repealed Repealed
• 44-5-39 Land use change tax
• 44-5-39.1 Recording required
• 44-5-40 Procedures for collecting land use change tax
• 44-5-41 Condemnation not to result in land use change tax
• 44-5-42 Exemption of certain farm property
• 44-5-42.1 Repealed Repealed
• 44-5-43 Definitions
• 44-5-44 Collection and publication of property tax data
• 44-5-45 Severability of §§ 44-5-43 — 44-5-45
• 44-5-46 Severability
• 44-5-47 Repealed Repealed
• 44-5-48 Municipal revaluation — Registration
• 44-5-49 Municipal revaluation — Rules and regulations — Investigation
• 44-5-50 Contract for revaluation — Certified copy
• 44-5-51 Little Compton — Exemption of commercial fishers
• 44-5-52 Burrillville — Property tax classification authorized
• 44-5-53 Burrillville — Property tax classification — List of ratable property
• 44-5-54 Burrillville — Property tax classification — Duties of the assessor
• 44-5-55 Burrillville — Property tax classification — Procedures for adopting — Tax levy determination
• 44-5-55.1 Burrillville — Tax levy assessment stabilization
• 44-5-55.2 Repealed
• 44-5-56 North Providence — Property tax classification — Eligibility
• 44-5-57 North Providence — Property tax classification — List of ratable property
• 44-5-58 North Providence — Property tax classification — Duties of assessor
• 44-5-59 North Providence — Property tax classification — Procedure for adopting
• 44-5-60 North Providence — Homestead exemptions
• 44-5-60.1 Johnston — Homestead exemptions
• 44-5-61 Coventry — Exemption or stabilizing of taxes on qualifying property used for manufacturing or commercial purposes in the town
• 44-5-61.1 Central Falls — Exemption or stabilizing of taxes on qualifying property located in the city
• 44-5-61.2 Pawtucket — Exemption or stabilizing of taxes on qualifying property located in the city
• 44-5-62 Cranston — Homestead exemption
• 44-5-63 Barrington — Property tax classifications — List of ratable property
• 44-5-64 Barrington — Property tax classification — Tax levy determination
• 44-5-65 East Greenwich — Homestead exemption
• 44-5-66 Property tax classification — Mobile and manufactured homes
• 44-5-67 Property tax classification — Eligibility
• 44-5-67.1 Warwick — Property tax classification — List of ratable property
• 44-5-67.2 Warwick — Property tax classification — Duties of assessor
• 44-5-67.3 Warwick — Reduction in assessed value of real estate upon demolition of buildings
• 44-5-68 Repealed
• 44-5-68.1 Warren — Property tax classification. — Tax levy determination
• 44-5-68.2 Warren — Property tax classification. — Tax levy determination
• 44-5-69 Local fire districts — Requirements of annual budget — Annual financial statements and publication of property tax data
• 44-5-69.1 Property tax classification — Albion fire district within the town of Lincoln — Tax levy determination
• 44-5-70 East Providence — Homestead exemption
• 44-5-71 Jamestown — Reduction in assessed value of real estate upon removal of damaged buildings
• 44-5-72 Jamestown — Assessment and taxation of new real estate construction
• 44-5-73 Authority granted to city and town collectors to sell, assign and transfer tax liens and tax titles in bulk
• 44-5-74 Woonsocket — Property tax classification — Authorization
• 44-5-74.1 Woonsocket — List of ratable property
• 44-5-74.2 Woonsocket — Valuation of ratable property
• 44-5-74.3 Woonsocket — Procedure for adopting tax rates
• 44-5-74.4 Woonsocket — Supplemental tax
• 44-5-74.5 Woonsocket — Exemption for elderly residents
• 44-5-75 Woonsocket — Homestead exemption
• 44-5-75.1 Glocester — Supplemental tax
• 44-5-76 East Greenwich — Reduction in assessed value of real estate upon removal of damaged structure
• 44-5-76.1 Newport — Property tax classification — List of ratable property
• 44-5-76.2 Newport — Property tax classification
• 44-5-76.3 Newport — Property tax classification — Procedure for adopting
• 44-5-77 Providence — Cooperative housing corporation property exemption
• 44-5-77.1 Providence — Cooperative housing corporation — Tax rates
• 44-5-78 Newport — Homestead exemption
• 44-5-78.1 Newport — Exemption for elderly and disabled residents
• 44-5-79 Little Compton — Property tax classification
• 44-5-80 Homestead exemption in the town of West Greenwich
• 44-5-81 Pawtucket — Waiver of interest
• 44-5-82 Cumberland homestead exemption
• 44-5-83 Annual training institute for local tax collectors
• 44-5-84 Town of East Greenwich — Exemption for elderly, disabled, and military service
• 44-5-85 Narragansett homestead exemption
• 44-5-86 The Neil J. Houston, Jr. Residential Re-entry Center
• 44-5-87 Property tax credit in exchange for volunteer services performed by persons over age sixty (60)
• 44-5-88 Tax amnesty
• 44-5-89 South Kingstown homestead exemption
• 44-5-90 Charlestown homestead exemption

Chapter 5.1 Real Estate Nonutilization Tax

• 44-5.1-1 Purpose
• 44-5.1-2 Definitions
• 44-5.1-3 Imposition of tax
• 44-5.1-4 Rate of tax
• 44-5.1-5 Date on which taxes due
• 44-5.1-6 Appeals
• 44-5.1-7 Severability

Chapter 5.2 Powers and Duties of Fire Districts in the Town of Coventry

• 44-5.2-1 Tax classification
• 44-5.2-2 Audit of accounts and installation of systems
• 44-5.2-3 Availability of funds upon failure of fire district to approve annual appropriation
• 44-5.2-4 Repealed
• 44-5.2-5 Application

Chapter 5.3 Statewide Tangible Property Tax Exemption

• 44-5.3-1 Municipal tangible property tax exemption
• 44-5.3-2 Reimbursement of lost tax revenue
• 44-5.3-3 Tangible property tax rate cap
• 44-5.3-4 Removal of certain limitations and requirements
• 44-5.3-5 Application

Chapter 6 Assessment and Collection of State Taxes

• 44-6-1 Notice to assessors of state tax on inhabitants or ratable estates
• 44-6-2 Remedy against illegal or overtax — Deficiencies in collections
• 44-6-3 Copy of assessment furnished to general treasurer
• 44-6-4 Warrant for collection of tax
• 44-6-5 Collection in manner of city or town taxes
• 44-6-6 Action against delinquent collector
• 44-6-7 Distress warrant on failure of city or town treasurer to deliver delinquent collector’s bond
• 44-6-8 Attachment and sale of city or town treasurer’s estate
• 44-6-9 Forfeiture by city or town on failure to assess or collect tax

Chapter 6.1 Tax Amnesty

• 44-6.1-1 Short title
• 44-6.1-2 Definitions
• 44-6.1-3 Establishment of tax amnesty
• 44-6.1-4 Interest under tax amnesty
• 44-6.1-5 Amnesty provisions not applicable
• 44-6.1-6 Appropriation
• 44-6.1-7 Implementation
• 44-6.1-8 Disposition of monies — Rules and regulations

Chapter 6.2 Rhode Island Tax Amnesty Act

• 44-6.2-1 Short title
• 44-6.2-2 Definitions
• 44-6.2-3 Establishment of tax amnesty
• 44-6.2-4 Interest under tax amnesty
• 44-6.2-5 Implementation
• 44-6.2-6 Disposition of monies — Rules and regulations
• 44-6.2-7 Analysis of amnesty program by tax administrator

Chapter 6.3 2006 Rhode Island Tax Amnesty Act

• 44-6.3-1 Short title
• 44-6.3-2 Definitions
• 44-6.3-3 Establishment of tax amnesty
• 44-6.3-4 Interest under tax amnesty
• 44-6.3-5 Appropriation
• 44-6.3-6 Implementation
• 44-6.3-7 Disposition of monies
• 44-6.3-8 Analysis of amnesty program by tax administrator
• 44-6.3-9 Rules and regulations

Chapter 6.4 Rhode Island Tax Amnesty Act

• 44-6.4-1 Short title
• 44-6.4-2 Definitions
• 44-6.4-3 Establishment of tax amnesty
• 44-6.4-4 Interest under tax amnesty
• 44-6.4-5 Appropriation
• 44-6.4-6 Implementation
• 44-6.4-7 Disposition of monies
• 44-6.4-8 Analysis of amnesty program by tax administrator
• 44-6.4-9 Rules and regulations

Chapter 6.5 Rhode Island Tax Amnesty Act of 2017

• 44-6.5-1 Short title
• 44-6.5-2 Definitions
• 44-6.5-3 Establishment of tax amnesty
• 44-6.5-4 Interest under tax amnesty
• 44-6.5-5 Implementation
• 44-6.5-6 Disposition of monies
• 44-6.5-7 Analysis of amnesty program by tax administrator
• 44-6.5-8 Rules and regulations

Chapter 7 Collection of Taxes Generally

• 44-7-1 Definitions
• 44-7-2 Duty of collector to collect and pay over
• 44-7-3 Collector’s records
• 44-7-4 Continuance in force of collection warrants
• 44-7-5 Removal of collector from office — New collection warrant
• 44-7-6 City or town treasurer as collector
• 44-7-7 Notice by collector to taxpayer of amount of tax
• 44-7-7.1 Taxpayer information
• 44-7-7.2 Portsmouth — Tax bill contents
• 44-7-8 Permissive excise tax collection agreement
• 44-7-9 Delegated authority
• 44-7-10 Priority of city or town taxes in insolvency
• 44-7-10.1 Exeter — Non-issuance and/or renewal of licenses or permits to applicants or licensees in arrears in local taxes, liensand assessments in the town
• 44-7-10.2 Glocester — Non-issuance of building and demolition permits to applicants in arrears in local taxes, liens, and assessments in town
• 44-7-10.3 Barrington — Non-issuance and/or renewal of licenses or permits to applicants or licensees in arrears in local taxes, liens, and assessments in town
• 44-7-10.4 East Greenwich — Non-issuance and/or renewal of licenses or permits to applicants or licensees in arrears in local taxes, liens, and assessments in town
• 44-7-11 Collectors to furnish statements of liens
• 44-7-12 Action for recovery of tax
• 44-7-13 Judgment for collector — Execution and levy
• 44-7-14 Cancellation of taxes — Erroneous, uncollectible, or illegal taxes — Incentive to rehabilitate property — Exeter — equitable cancellation in the town
• 44-7-15 Certificate of cancellation — Attachment to tax list
• 44-7-16 Action by city or town treasurer against delinquent collector
• 44-7-17 Execution against delinquent collectors
• 44-7-18 Execution against sureties of delinquent collector
• 44-7-19 Action by co-tenant for contribution to tax
• 44-7-20 Actions for refund of taxes
• 44-7-21 Severability
• 44-7-22 Remedy not exclusive
• 44-7-23 Exemption on uninhabited buildings
• 44-7-24 Legislatively created bodies — Collection of taxes, assessments, and other charges
• 44-7-25 Sale of rights to uncollected taxes that are due and payable
• 44-7-26 Jeopardy collections of taxes
• 44-7-27 Newport — Cancellation of real property taxes in the city
• 44-7-28 Glocester, Coventry and Burrillville tax lien on mobile or manufactured home in the town

Chapter 8 Collection by Distress

• 44-8-1 Property subject to distraint
• 44-8-2 Notice of sale of personal property distrained
• 44-8-3 Sale of property — Disposition of surplus proceeds or property
• 44-8-4 Removal of property to advantageous place for sale
• 44-8-5 Collection of tax after removal of person or property to another city or town
• 44-8-6 Adjournment of sales
• 44-8-7 Summons of person holding property of nonresident or absent taxpayer
• 44-8-8 Distress warrant against person holding property of nonresident or absentee
• 44-8-9 Payment of tax barring action by nonresident or absentee for property
• 44-8-10 Distress warrant against delinquent corporation
• 44-8-11 Attachment and sale of corporate property

Chapter 9 Tax Sales

• 44-9-1 Tax titles on real estate
• 44-9-1.1 Cumberland Hill fire district tax liens
• 44-9-2 Taxes for which particular property liable
• 44-9-3 Lien of fire district, lighting district, water district, sewer district and road district
• 44-9-4 Collector of taxes — Powers, privileges, duties and liabilities of fire district, water district, sewer district, road district and lighting district
• 44-9-5 Agreements between cities or towns and fire districts, water districts, sewer districts, road districts, lighting districts, and lien priorities
• 44-9-6 Primary liability of life estate
• 44-9-7 Advertising and taking or sale of real estate
• 44-9-8 Sale of undivided part or whole of land
• 44-9-8.1 Taking for taxes
• 44-9-8.2 Deed of taking
• 44-9-8.3 Sale of owner-occupied residential property to housing agency
• 44-9-9 Notice and advertisement of sale
• 44-9-10 Notice of sale to taxpayer
• 44-9-11 Notice to mortgagees and other parties in interest
• 44-9-12 Collector’s deed — Rights conveyed to purchaser — Recording
• 44-9-13 Entry by collector not required — Recording of tax sale list
• 44-9-13.1 Tax title holders — Filing required statements
• 44-9-14 Purchase by collector for city or town
• 44-9-15 Recital in deed to city or town
• 44-9-16 Conveyance of several unimproved parcels by single deed — Apportionment of costs
• 44-9-17 Lien for taxes assessed subsequent to sale
• 44-9-18 Management and sale of land purchased by city or town — Assignment of tax title
• 44-9-18.1 Barrington — Assignments to The Barrington Land Conservation Trust, Incorporated
• 44-9-18.2 Cities and towns — Assignments to redevelopment agencies
• 44-9-18.3 Tiverton — Assignments to the Tiverton land trust
• 44-9-18.4 Westerly — Assignments to the Westerly land trust
• 44-9-19 Right of redemption from city or town
• 44-9-20 City or town treasurer’s release
• 44-9-21 Redemption from purchaser other than city or town
• 44-9-22 Proceedings as to low value lands unaffected by redemption provisions
• 44-9-23 Certificate of redemption money paid to treasurer
• 44-9-24 Title absolute after foreclosure of redemption — Jurisdiction of proceedings
• 44-9-25 Petition for foreclosure of redemption
• 44-9-25.1 Foreclosure of the rights of redemption on account of abandonment
• 44-9-25.2 Foreclosure of the rights of redemption on account of constructive abandonment by a city or town
• 44-9-25.3 Expedited foreclosure of the rights of redemption on account of vacancy
• 44-9-26 Deposit by petitioner to cover costs
• 44-9-27 Examination of title — Notice to interested parties of foreclosure petition
• 44-9-28 Order as to parties in default
• 44-9-29 Redemption by party to foreclosure proceedings
• 44-9-30 Decree barring redemption
• 44-9-31 Contest of validity of tax title
• 44-9-32 Recording of notices of foreclosure petition and final disposition
• 44-9-33 Practice following course of equity
• 44-9-34 Holding and disposition of land foreclosed by city or town
• 44-9-35 Errors and irregularities in proceedings
• 44-9-36 Sale by city or town treasurer without foreclosure
• 44-9-37 Surplus proceeds from sale without foreclosure
• 44-9-38 Purchase by city or town at sale without foreclosure
• 44-9-39 Bar of persons notified of sale without foreclosure
• 44-9-40 Petition to establish title based on sale without foreclosure
• 44-9-41 Notice of petition to establish title
• 44-9-42 Decree on petition to establish title
• 44-9-43 Refund of purchase price when title based on collector’s sale, treasurer’s assignment, or sale without foreclosure adjudged invalid
• 44-9-44 Recording of notices in proceeding to establish title
• 44-9-45 Jurisdiction of proceedings to establish title — Practice and procedure
• 44-9-46 Forms
• 44-9-47 Definitions
• 44-9-48 Lien — Perfection — Priority
• 44-9-49 Notice of lien — Taxpayer
• 44-9-50 Notice of lien — Secretary of state
• 44-9-51 Notice to taxpayer — After lien has been perfected
• 44-9-52 Effective period of lien — Limitation period
• 44-9-53 Rights and remedies of municipality and taxpayer
• 44-9-54 Validity of liens
• 44-9-55 Discharge
• 44-9-56 Filing fees

Chapter 11 Business Corporation Tax

• 44-11-1 Definitions
• 44-11-2 Imposition of tax
• 44-11-2.1 Surtax
• 44-11-2.2 Pass-through entities — Definitions — Withholding — Returns
• 44-11-2.3 Pass-through entities — Election to pay state income tax at the entity level
• 44-11-3 Filing of returns — Due date
• 44-11-4 Returns of affiliated groups of corporations
• 44-11-4.1 Combined reporting
• 44-11-5 Extension of time for filing of returns
• 44-11-6 Determination and payment of tax due — Hearings and redeterminations
• 44-11-7 Interest on delinquency payments
• 44-11-7.1 Limitations on assessment
• 44-11-8 Lien on real estate
• 44-11-9 Records, statements, and rules and regulations
• 44-11-10 Returns and statements required to show whether corporation liable
• 44-11-11 “Net income” defined
• 44-11-11.1 Amortization of air or water pollution prevention or hazardous solid waste control facilities
• 44-11-11.2 Definition of “treatment facility”
• 44-11-11.3 Accelerated amortization deductions for certain manufacturers
• 44-11-12 Dividends and interest excluded from net income
• 44-11-13 Entire net income of business wholly within state
• 44-11-14 Allocation of income from business partially within state
• 44-11-14.1 Certified facility apportionment exclusion
• 44-11-14.2 Allocation and apportionment of regulated investment companies and securities brokerage services
• 44-11-14.3 Credit card banks — Allocation and apportionment of income
• 44-11-14.4 Allocation and apportionment — Retirement and pension plans
• 44-11-14.5 International investment management service income
• 44-11-14.6 Allocation and apportionment — Manufacturers
• 44-11-15 Variation of method of allocating income
• 44-11-19 Supplemental returns — Additional tax or refund
• 44-11-20 Claims for refund — Hearing upon denial
• 44-11-21 Information confidential — Types of disclosure authorized — Penalties for unauthorized disclosure
• 44-11-22 Tax administrator’s power to summon witnesses and evidence
• 44-11-23 Service of summons
• 44-11-24 Enforcement of summons
• 44-11-25 Determination of tax without return
• 44-11-26 Pecuniary penalty for failure to file return or to pay tax or for negligence
• 44-11-26.1 Revocation of articles or authority to transact business for nonpayment of tax
• 44-11-27 Pecuniary penalty for fraud
• 44-11-28 Collection of pecuniary penalties
• 44-11-29 Notice to tax administrator of sale of assets — Tax due
• 44-11-29.1 Letters of good standing — Fees
• 44-11-30 Examination of taxpayer’s records — Witnesses
• 44-11-31 Examinations as to liability of transferee
• 44-11-32 Violations by corporations
• 44-11-33 Violations by individuals
• 44-11-34 Criminal penalty for failure to file return
• 44-11-35 Appeals
• 44-11-36 Liability of fiduciaries
• 44-11-37 General collection powers
• 44-11-38 Collection by writ of execution
• 44-11-39 Tax as debt to state
• 44-11-40 Severability
• 44-11-41 Tax credit for machine tool, metal trade or plastic process technician apprenticeships
• 44-11-42 Repealed Repealed
• 44-11-43 Passive investment treatment
• 44-11-44 Annual Rhode Island corporate income and tax data report
• 44-11-45 Repealed Repealed

Chapter 11.1 Political Organization Tax

• 44-11.1-1 Definitions
• 44-11.1-2 Imposition of tax
• 44-11.1-3 Filing of tax returns — Due date
• 44-11.1-4 Extension of time for filing of returns
• 44-11.1-5 Determination and payment of tax due — Hearings and redeterminations
• 44-11.1-6 Interest on delinquency payments
• 44-11.1-7 Lien on real estate
• 44-11.1-8 Records, statements, and rules and regulations
• 44-11.1-9 Returns and statements required to show whether political organization is liable
• 44-11.1-10 Supplemental returns — Additional tax or refund
• 44-11.1-11 Claims for refund — Hearing upon denial
• 44-11.1-12 Information confidential — Types of disclosure authorized — Penalties for unauthorized disclosure
• 44-11.1-13 Tax administrator’s power to summon witnesses and evidence
• 44-11.1-14 Service of summons
• 44-11.1-15 Enforcement of summons
• 44-11.1-16 Determination of tax without return
• 44-11.1-17 Pecuniary penalty for failure to file return or to pay tax or for negligence
• 44-11.1-18 Pecuniary penalty for fraud
• 44-11.1-19 Collection of pecuniary penalties
• 44-11.1-20 Examination of taxpayer’s records — Witnesses
• 44-11.1-21 Violations by political organizations
• 44-11.1-22 Violations by individuals
• 44-11.1-23 Criminal penalty for failure to file return
• 44-11.1-24 Appeals
• 44-11.1-25 General collection powers
• 44-11.1-26 Collection by writ of execution
• 44-11.1-27 Tax as debt to state
• 44-11.1-28 Severability

Chapter 12 Franchise Tax

• 44-12-1 Repealed Repealed
• 44-12-2 Repealed Repealed
• 44-12-3 Repealed Repealed
• 44-12-4 Repealed Repealed
• 44-12-4.1 Repealed Repealed
• 44-12-5 Repealed Repealed
• 44-12-5.1 Repealed Repealed
• 44-12-6 Repealed Repealed
• 44-12-7 Repealed Repealed
• 44-12-8 Repealed Repealed
• 44-12-9 Repealed Repealed
• 44-12-10 Repealed Repealed
• 44-12-11 Repealed Repealed
• 44-12-12 Repealed Repealed
• 44-12-13 Repealed Repealed

Chapter 13 Public Service Corporation Tax

• 44-13-1 Domestic corporations subject to tax — “Gross earnings” defined — Deductions
• 44-13-2 Foreign corporations subject to tax
• 44-13-2.1 Public service companies subject to tax
• 44-13-2.2 Gross earnings of certain corporations and public service companies
• 44-13-3 Minimum tax
• 44-13-4 Rate of taxation
• 44-13-5 Deductions for merchandise sales and alternative fuel
• 44-13-6 Due date of annual return
• 44-13-7 Extension of time for filing of returns
• 44-13-8 Statements, returns, and rules and regulations
• 44-13-9 Entire gross earnings of business wholly within state
• 44-13-10 Apportionment of earnings from business partially within state
• 44-13-11 Liability of fiduciaries
• 44-13-12 Intangibles exempt from taxation — Corporation whose property is operated by another
• 44-13-13 Taxation of certain tangible personal property
• 44-13-13.1 Personal property tax — Application of aggrieved party for hearing
• 44-13-13.2 Personal property tax — Application to recover
• 44-13-14 Exemption of securities from taxation
• 44-13-15 Determination and payment of tax
• 44-13-16 Claim for refund — Hearing upon denial
• 44-13-17 Interest on delinquent payments
• 44-13-18 Lien on real estate
• 44-13-19 Supplemental returns
• 44-13-20 Power to summon witnesses
• 44-13-21 Service of summons
• 44-13-22 Enforcement of summons
• 44-13-23 Determination of tax without return
• 44-13-24 Pecuniary penalty for failure to file return
• 44-13-25 Pecuniary penalty for false return
• 44-13-26 Collection of pecuniary penalties
• 44-13-27 Examination of records and witnesses
• 44-13-28 Penalty for violations by corporation
• 44-13-29 Penalty for violations by individuals
• 44-13-30 Penalty for failure to file return or statement
• 44-13-31 Hearing on application by corporation
• 44-13-32 Appeals
• 44-13-33 Collection by writ of execution
• 44-13-34 Severability
• 44-13-35 Gross earnings exempt from the public service corporation tax
• 44-13-36 Public service corporation tax included in utility rates
• 44-13-37 Temporary relief from the gross earnings tax on electricity and gas

Chapter 13.1 Taxation of Railroad Corporations

• 44-13.1-1 Repealed Repealed
• 44-13.1-2 Assessment of amounts of tax and payments to cities and towns and fire districts Repealed
• 44-13.1-3 Payment in lieu of taxes
• 44-13.1-4 Restriction on abandonments Repealed
• 44-13.1-5 Repeal of inconsistent acts Repealed
• 44-13.1-6 Repealed Repealed
• 44-13.1-7 Repeal of exemption and study commission provisions Repealed

Chapter 14 Taxation of Banks

• 44-14-1 Short title
• 44-14-2 Definitions
• 44-14-3 Tax on state banks
• 44-14-4 Tax on national banks
• 44-14-5 Minimum tax
• 44-14-6 Filing of annual return
• 44-14-7 Extension of time for return
• 44-14-8 Statements, returns, and rules and regulations
• 44-14-9 Reports filed with banking and insurance division
• 44-14-10 “Net income” defined
• 44-14-11 “Gross income” defined
• 44-14-12 Gain or loss from disposition of securities
• 44-14-13 Business expenses deductible
• 44-14-14 Write-downs or reserves for security losses
• 44-14-14.1 Apportionment and allocation of income for purposes of taxation
• 44-14-14.2 Definitions applicable to §§ 44-14-14.1 — 44-14-14.5
• 44-14-14.3 Receipts factor
• 44-14-14.4 Property factor
• 44-14-14.5 Payroll factor
• 44-14-15 Dividends excluded from income
• 44-14-16 Liability of fiduciaries
• 44-14-17 Exemption of intangible property and stock from taxation
• 44-14-18 Payment of tax
• 44-14-19 Examination and correction of returns — Refund or credit
• 44-14-19.1 Claims for refund — Hearing upon denial
• 44-14-19.2 Limitations on assessment
• 44-14-20 Interest on delinquent payments
• 44-14-21 Lien on real estate
• 44-14-22 Supplemental returns
• 44-14-23 Information confidential — Types of disclosure authorized
• 44-14-24 Power to summon witnesses
• 44-14-25 Service of summons
• 44-14-26 Enforcement of summons
• 44-14-27 Determination of tax without return
• 44-14-28 Pecuniary penalty for failure to file return
• 44-14-29 Pecuniary penalty for false return
• 44-14-30 Collection of pecuniary penalties
• 44-14-31 Examination of books and witnesses
• 44-14-32 Penalty for violations by banks
• 44-14-33 Penalty for violations by individuals
• 44-14-34 Penalty for failure to file return
• 44-14-35 Hearing on application by bank
• 44-14-36 Appeals
• 44-14-37 Collection by writ of execution
• 44-14-38 Severability
• 44-14-39 Combined reporting study

Chapter 15 Tax on Bank Deposits Generally

• 44-15-1 Definitions
• 44-15-1.1 “Credit Unions” and “deposits” defined
• 44-15-1.2 Credit unions — Tax imposed
• 44-15-2 Banking institutions — Tax imposed
• 44-15-3 Repealed Repealed
• 44-15-4 Credit for franchise tax
• 44-15-5 Filing of return and reports — Determination and collection of tax — Interest on delinquencies
• 44-15-5.1 Claims for refund — Hearing upon denial
• 44-15-6 Determination of tax without return
• 44-15-7 Pecuniary penalty for failure to file report
• 44-15-8 Pecuniary penalty for false return
• 44-15-9 Collection of pecuniary penalties
• 44-15-10 Examination of books and witnesses
• 44-15-11 Penalty for violations by banks
• 44-15-12 Penalty for violations by individuals
• 44-15-13 Penalty for failure to file return
• 44-15-14 Hearing on application by bank
• 44-15-15 Appeals
• 44-15-16 Collection by writ of execution
• 44-15-17 Rules and regulations
• 44-15-18 Severability
• 44-15-19 Repealed Repealed

Chapter 17 Taxation of Insurance Companies

• 44-17-1 Companies required to file — Payment of tax — Retaliatory rates
• 44-17-1.1 Records required
• 44-17-2 Amounts included as gross premiums
• 44-17-3 Extension of time for filing return
• 44-17-4 Assessment of tax on available information — Interest on delinquencies — Collection powers
• 44-17-4.1 Claims for refund — Hearing upon denial
• 44-17-4.2 Hearing by administrator on application
• 44-17-5 Appeals
• 44-17-6 “Ocean marine insurance” defined
• 44-17-11 Penalties for violations — Interest on delinquencies

Chapter 18 Sales and Use Taxes — Liability and Computation

• 44-18-1 Short title
• 44-18-2 Declaration of necessity
• 44-18-3 Applicability of definitions
• 44-18-4 “Sales tax” defined
• 44-18-5 “Use tax” defined
• 44-18-6 Person defined
• 44-18-7 Sales defined
• 44-18-7.1 Additional definitions
• 44-18-7.2 Sales tax holiday definitions
• 44-18-7.3 Services defined
• 44-18-8 Retail sale or sale at retail defined
• 44-18-9 “Storage” defined
• 44-18-10 “Use” defined
• 44-18-11 Storage or use for export
• 44-18-12 “Sale price” defined
• 44-18-12.1 “Additional measure subject to tax”
• 44-18-13 Gross receipts defined
• 44-18-14 “Business” defined
• 44-18-15 “Retailer” defined
• 44-18-15.1 “Promoter” and “show” defined — Duty of promoter to collect tax
• 44-18-15.2 “Remote seller” defined — Collection of sales and use tax by remote seller
• 44-18-16 Tangible property defined
• 44-18-17 “State” defined
• 44-18-18 Sales tax imposed
• 44-18-18.1 Local meals and beverage tax
• 44-18-19 Collection of sales tax by retailer
• 44-18-19.1 Direct Pay Permit
• 44-18-20 Use tax imposed
• 44-18-21 Liability for use tax
• 44-18-22 Collection of use tax by retailer
• 44-18-23 “Engaging in business” defined
• 44-18-24 Collection by retailer of use tax on interstate sales
• 44-18-25 Presumption that sale is for storage, use, or consumption — Resale certificate
• 44-18-26 Tax on retailer’s use of merchandise
• 44-18-26.1 “Demonstration boat” defined
• 44-18-27 Tax on rental income to retailer
• 44-18-28 Resale of fungible goods from commingled mass
• 44-18-29 Repealed Repealed
• 44-18-30 Gross receipts exempt from sales and use taxes
• 44-18-30.1 Application for certificate of exemption
• 44-18-30a Exemption or credit where sales or use taxes were paid in other jurisdictions
• 44-18-30b Exemption from sales tax for sales by writers, composers, artists — Findings
• 44-18-30c Exemption from or stabilization of sales and use taxes for municipal economic development zones — West Warwick
• 44-18-30d Repealed Repealed
• 44-18-31 Exemption of sales to federal government
• 44-18-32 Sales to federal contractors
• 44-18-33 Sales to common carrier for use outside state
• 44-18-34 Exemption from use tax of property subject to sales tax
• 44-18-35 Property purchased from federal government
• 44-18-36 Property held prior to 1947 — Property of nonresidents — Extension of sales tax exemptions to use tax
• 44-18-37 Additional to other taxes
• 44-18-38 Severability
• 44-18-39 Repealed Repealed
• 44-18-40 Exemption for buses, trucks and trailers in interstate commerce
• 44-18-40.1 Exemption for certain energy products

Chapter 18.1 Adoption of the Streamlined Sales and Use Tax Agreement

• 44-18.1-1 Adoption of streamlined sales and use tax agreement — Regulations
• 44-18.1-1.1 “Member State” defined
• 44-18.1-2 State level administration
• 44-18.1-3 State and local tax bases
• 44-18.1-4 Seller registration
• 44-18.1-5 Notice for state tax changes
• 44-18.1-6 Local rate and boundary changes
• 44-18.1-7 Relief from certain liability
• 44-18.1-8 Database requirements and exceptions
• 44-18.1-9 State and local tax rates
• 44-18.1-10 Application of general sourcing rules and exclusions from the rules
• 44-18.1-11 General sourcing rules
• 44-18.1-12 General sourcing definitions
• 44-18.1-13 Repealed Repealed
• 44-18.1-14 Direct mail sourcing
• 44-18.1-15 Telecommunication sourcing rule
• 44-18.1-16 Telecommunication sourcing definitions
• 44-18.1-17 Enactment of exemptions
• 44-18.1-18 Administration of exemptions
• 44-18.1-19 Uniform tax returns
• 44-18.1-20 Uniform rules for remittances of funds
• 44-18.1-21 Uniform rules for recovery of bad debts
• 44-18.1-22 Confidentiality and privacy protections under Model 1
• 44-18.1-23 Sales tax holidays
• 44-18.1-24 Caps and thresholds
• 44-18.1-25 Rounding rule
• 44-18.1-26 Customer refund procedures
• 44-18.1-27 Direct pay permits
• 44-18.1-28 Library of definitions
• 44-18.1-29 Taxability matrix
• 44-18.1-30 Effective date for rate changes
• 44-18.1-31 Bundled transactions
• 44-18.1-32 Seller participation
• 44-18.1-33 Amnesty for registration
• 44-18.1-34 Method of remittance
• 44-18.1-35 Registration by an agent
• 44-18.1-36 Monetary allowance under Model 1
• 44-18.1-37 Monetary allowance for Model 2 sellers
• 44-18.1-38 Monetary allowance for Model 3 sellers and all other sellers

Chapter 18.2 Sales and Use Taxes — Remote Sellers, Referrers, and Marketplace Facilitators Act

• 44-18.2-1 Legislative findings
• 44-18.2-2 Definitions
• 44-18.2-3 Requirements for non-collecting retailers, referrers, and retail sale facilitators
• 44-18.2-4 Exceptions for referrers and retail sale facilitators
• 44-18.2-5 Penalties
• 44-18.2-6 Other obligations
• 44-18.2-7 Rules and regulations — Forms
• 44-18.2-8 Enforcement
• 44-18.2-9 Appeal
• 44-18.2-10 Severability

Chapter 19 Sales and Use Taxes — Enforcement and Collection

• 44-19-1 Annual permit required — Retail business subject to sales tax — Promotion of shows — Revocation of show permit
• 44-19-2 Issuance of permit — Assignment prohibited — Display
• 44-19-3 Temporary permits
• 44-19-4 Return of permit on cessation of business — Cancellation
• 44-19-5 Suspension or revocation of permit — New permit
• 44-19-5.1 Injunctive relief — Jurisdiction of court
• 44-19-6 Penalty for business without permit
• 44-19-7 Registration of retailers
• 44-19-8 Separate listing of tax in price
• 44-19-9 Advertisement as to assumption of tax by retailer
• 44-19-10 Monthly returns and payments — Monthly reports by show promoters
• 44-19-10.1 Prepayment of sales tax on cigarettes
• 44-19-10.2 Floor stock tax on inventory
• 44-19-10.3 Electronic filing of sales tax returns
• 44-19-11 Deficiency determinations — Interest
• 44-19-12 Pecuniary penalties for deficiencies
• 44-19-13 Notice of determination
• 44-19-14 Determination without return — Interest and penalties
• 44-19-15 Jeopardy determinations
• 44-19-15.2 Flea markets
• 44-19-16 Finality of determination — Time payment due
• 44-19-17 Hearing by administrator on application
• 44-19-18 Appeals
• 44-19-19 Judgment on review
• 44-19-20 Interest and penalties on delinquent payments
• 44-19-20.1 Interest on overpayments
• 44-19-21 Taxes as debt to state — Lien on real estate
• 44-19-22 Notice of transfer of business — Taxes due immediately
• 44-19-23 Collection powers — Surety bond to pay
• 44-19-24 Disposition of proceeds
• 44-19-25 Claims for refund — Hearing — Judicial review
• 44-19-26 Payment of refunds
• 44-19-27 Records required — Users — Collectors of taxes — Promoters — Inspection and preservation of records
• 44-19-27.1 Examination of taxpayer’s records — Witnesses
• 44-19-27.2 Power to summon witnesses and evidence
• 44-19-27.3 Service of summons
• 44-19-27.4 Enforcement of summons
• 44-19-28 Reports required as to use tax
• 44-19-29 Access to records of state agencies
• 44-19-30 Information confidential — Types of disclosure authorized
• 44-19-30.1 Waiver of confidentiality
• 44-19-31 Penalty for violations generally
• 44-19-32 Deposit in mail as sufficient notice
• 44-19-33 Rules and regulations — Forms
• 44-19-34 Service of process — Director of business regulation as agent of nonresident seller
• 44-19-35 Tax collection as property held in trust for the state
• 44-19-36 Notice to segregate trust funds
• 44-19-37 Penalty for misappropriation
• 44-19-38 Remedy not exclusive
• 44-19-39 Exclusion of certain small sales
• 44-19-40 Disposition of revenue
• 44-19-41 Materialperson — Definitions and applicability
• 44-19-42 Suppression of sales — Definitions and applicability
• 44-19-43 Managed audit program

Chapter 20 Cigarette, Other Tobacco Products, and Electronic Nicotine-Delivery System Products

• 44-20-1 Definitions
• 44-20-2 Manufacturer, importer, distributor, and dealer licenses required — Licenses required
• 44-20-3 Penalties for unlicensed business
• 44-20-4 Application for license — Display
• 44-20-4.1 License availability
• 44-20-5 Expiration, duration, and renewal of manufacturer’s, importer’s, distributor’s, and dealer’s licenses
• 44-20-6 Repealed
• 44-20-7 Vending machine markers
• 44-20-8 Suspension or revocation of license
• 44-20-8.1 Maintenance and publication of list of licenses
• 44-20-8.2 Transactions only with licensed manufacturers, importers, distributors, and dealers
• 44-20-12 Tax imposed on cigarettes sold
• 44-20-12.1 Floor stock tax on cigarettes and stamps
• 44-20-12.2 Prohibited acts — Penalty
• 44-20-12.3 Floor stock tax on cigarettes and stamps
• 44-20-12.4 Floor stock tax on cigarettes and stamps
• 44-20-12.5 Floor stock tax on cigarettes and stamps
• 44-20-12.6 Floor stock tax on cigarettes and stamps
• 44-20-12.7 Floor stock tax on cigarettes and stamps
• 44-20-13 Tax imposed on unstamped cigarettes
• 44-20-13.1 Repealed Repealed
• 44-20-13.2 Tax imposed on other tobacco products, smokeless tobacco, cigars, pipe tobacco products, and electronic nicotine-delivery products
• 44-20-13.5 Violations as to reports and records
• 44-20-14 Return and payment of use tax
• 44-20-15 Confiscation of contraband cigarettes, other tobacco products, electronic nicotine-delivery system products, and other property
• 44-20-16 Exemptions from use tax
• 44-20-16.1 Repealed Repealed
• 44-20-17 Penalty for use tax violations
• 44-20-18 Securing stamps
• 44-20-19 Sales of stamps to distributors
• 44-20-20 Use of metering machine in lieu of stamps
• 44-20-21 Transfer of stamps prohibited — Redemption of unused stamps
• 44-20-22 Reimbursement for mutilated and other stamps — Claims
• 44-20-23 Payment of tax by manufacturer or shipper outside state
• 44-20-24 Affixing of stamps outside state by vending machine operator
• 44-20-25 Bond of nonresident authorized to pay tax
• 44-20-26 Agreement by nonresident to submit records — Attorney to receive process
• 44-20-27 Repealed Repealed
• 44-20-28 Stamping by distributors required
• 44-20-28.1 Noncompliance with tobacco manufacturer’s escrow fund — Penalties
• 44-20-29 Repealed Repealed
• 44-20-30 Manner of affixing stamps
• 44-20-31 Packages in which cigarettes sold — Sample packages
• 44-20-32 Cancellation of used stamps
• 44-20-33 Sale of contraband cigarettes, contraband other tobacco products, or contraband electronic nicotine-delivery systems products prohibited
• 44-20-33.1 Transportation of unstamped cigarettes
• 44-20-34 Display of stamps in vending machines
• 44-20-35 Penalties for violations as to unstamped contraband cigarettes, contraband other tobacco products, or contraband electronic nicotine-delivery system products
• 44-20-36 Possession of unstamped cigarettes
• 44-20-37 Seizure and destruction of unstamped cigarettes
• 44-20-38 Hearing on cigarettes seized
• 44-20-39 Forgery and counterfeiting — Tampering with meters — Reuse of stamps or containers
• 44-20-40 Records — Investigation and inspection of books, premises, and stock
• 44-20-40.1 Inspections
• 44-20-41 Monthly reports of distributors and dealers
• 44-20-42 Reports and records of carriers, bailees and warehouse persons
• 44-20-43 Violations as to reports and records
• 44-20-44 Declarations under penalty of perjury
• 44-20-45 Importation of cigarettes, other tobacco products, and/or electronic nicotine-delivery system products with intent to evade tax
• 44-20-46 Witnesses before tax administrator
• 44-20-47 Hearings by tax administrator
• 44-20-48 Appeal to district court
• 44-20-49 Disposition of revenue — Payment of refunds
• 44-20-50 Administration — Forms — Rules and regulations
• 44-20-51 Penalty for violations generally
• 44-20-51.1 Civil penalties
• 44-20-51.2 Criminal penalty for fraudulent offenses
• 44-20-51.3 Counterfeit cigarettes
• 44-20-52 Exercise of powers and duties
• 44-20-53 Direct tax on consumer
• 44-20-54 Taxes and fees as debt to state
• 44-20-55 Severability
• 44-20-59 Exemption of sales of cannabis
• 44-20-60 Exemption of sales of certain electronic nicotine-delivery system products
• 44-20-61 Product restrictions on electronic nicotine-delivery system products
• 44-20-62 Disclosure of information — Electronic nicotine-delivery system products licensees

Chapter 20.1 Delivery Sales of Cigarettes

• 44-20.1-1 Definitions
• 44-20.1-2 Requirements for delivery sales
• 44-20.1-4 Disclosure requirements
• 44-20.1-5 Shipping requirements
• 44-20.1-6 Registration and reporting requirements
• 44-20.1-7 Collection of taxes
• 44-20.1-8 Penalties
• 44-20.1-9 Enforcement

Chapter 20.2 Little Cigar Tax

• 44-20.2-1 Definitions
• 44-20.2-2 Tax imposed on little cigars sold

CHAPTER 20.3 Kratom and Kratom Products Tax [Effective April 1, 2026.]

• 44-20.3-1 Definitions. [Effective April 1, 2026.]
• 44-20.3-2 Tax imposed on kratom and kratom products sold. [Effective April 1, 2026.]
• 44-20.3-3 Interest and penalties. [Effective April 1, 2026.]
• 44-20.3-4 Records — Investigation and inspection of books, premises, and stock. [Effective April 1, 2026.]
• 44-20.3-5 Inspections. [Effective April 1, 2026.]
• 44-20.3-6 Reports and records of carriers, bailees and warehouse persons. [Effective April 1, 2026.]
• 44-20.3-7 Violations as to reports and records. [Effective April 1, 2026.]
• 44-20.3-8 Declarations under penalty of perjury. [Effective April 1, 2026.]
• 44-20.3-9 Importation of kratom or kratom products with intent to evade tax. [Effective April 1, 2026.]
• 44-20.3-10 Witnesses before tax administrator. [Effective April 1, 2026.]
• 44-20.3-11 Hearings by tax administrator. [Effective April 1, 2026.]
• 44-20.3-12 Appeal to district court. [Effective April 1, 2026.]
• 44-20.3-13 Claim for refund. [Effective April 1, 2026.]
• 44-20.3-14 Administration — Forms — Rules and regulations. [Effective April 1, 2026.]
• 44-20.3-15 Severability. [Effective April 1, 2026.]

Chapter 21 Duty on Auction Sales

• 44-21-1 Sales subject to duty
• 44-21-2 Duty imposed — Apportionment between state and city or town
• 44-21-3 Amount on which duty based — Retention and payment by auctioneer
• 44-21-4 Bidding on part of property to be sold
• 44-21-5 Purchase by auctioneer or original owner
• 44-21-6 Accounts rendered by auctioneers
• 44-21-7 Oath to auctioneer’s account
• 44-21-8 Payments to general and city or town treasurers
• 44-21-9 Forfeiture for neglect of duty by auctioneer

Chapter 22 Estate and Transfer Taxes — Liability and Computation

• 44-22-1 Tax on net estate of decedents — Additional tax on postponed enjoyment — Deductions — Marital deduction
• 44-22-1.1 Tax on net estate of decedent
• 44-22-2 Exemption — Missing persons in military action
• 44-22-21 Repealed Repealed
• 44-22-25 Repealed Repealed

Chapter 23 Estate and Transfer Taxes — Enforcement and Collection

• 44-23-1 Statements filed by executors, administrators, and heirs-at-law
• 44-23-2 Statements filed by trustees
• 44-23-3 Extension of time for filing of statement
• 44-23-4 Declarations under penalties of perjury
• 44-23-5 Appraisal of estate
• 44-23-6 Notice by probate clerk of grant of letters on estate
• 44-23-7 Fees of probate clerk
• 44-23-8 Estates where no will has been offered or letters granted
• 44-23-9 Assessment and notice of estate tax — Collection powers — Lien
• 44-23-9.1 Hearing by tax administrator on application
• 44-23-10 Deposit with tax administrator to cover taxes
• 44-23-11 Tentative assessment
• 44-23-12 Recording of lien against real estate — Discharge
• 44-23-13 Assessment and notice of transfer tax — Collection powers — Lien on property
• 44-23-14 Discharge of lien on real estate — Liability of heir or devisee
• 44-23-15 Taxes as debt to state
• 44-23-16 Time taxes due — Interest and additions to tax on delinquent payments
• 44-23-16.1 Interest on overpayments
• 44-23-17 Suspension of tax payment pending claim against estate
• 44-23-18 Extension of time for payment of additional estate tax
• 44-23-23 Sale of property to pay tax
• 44-23-24 Refusal to furnish information or obey subpoena
• 44-23-25 Settlement of taxes due
• 44-23-26 Adjustment of clerical or palpable errors
• 44-23-27 Conflict of laws as to domicile — Definition of terms
• 44-23-28 Election to invoke remedy as to conflict of laws
• 44-23-29 Agreement as to amount due when domicile is in question — Adjustment for credits against federal tax
• 44-23-30 Interstate arbitration as to domicile
• 44-23-31 Interest on tax pending arbitration of domicile
• 44-23-32 Reciprocal laws required
• 44-23-33 Appeals
• 44-23-34 Permit required for transfer of securities of resident decedent
• 44-23-35 Statement required as to delivery of decedent’s property to other than administrator
• 44-23-36 Payment of tax as prerequisite for allowance of final account
• 44-23-37 Applicability of enforcement provisions
• 44-23-38 Termination of lien
• 44-23-39 Proof of payment of domiciliary tax by administrator of nonresident
• 44-23-40 Information furnished to foreign tax officials
• 44-23-41 Accounting on petition by foreign tax official
• 44-23-42 Noncompliance by administrator of nonresident — “State” defined
• 44-23-43 Reciprocal laws required — Liberal construction — Remission of intangible property
• 44-23-44 Exercise of statutory power
• 44-23-45 Liberal construction — Incidental powers
• 44-23-46 Severability

Chapter 23.1 Uniform Estate Tax Apportionment

• 44-23.1-1 Definitions
• 44-23.1-2 Apportionment
• 44-23.1-3 Procedure for determining apportionment
• 44-23.1-4 Method of proration
• 44-23.1-5 Allowance for exemptions, deductions, and credits
• 44-23.1-6 No apportionment between temporary and remainder interests
• 44-23.1-7 Exoneration of fiduciary
• 44-23.1-8 Action by nonresident, reciprocity
• 44-23.1-9 Uniformity of interpretation
• 44-23.1-10 Short title
• 44-23.1-11 Severability
• 44-23.1-12 Time of application of chapter

Chapter 25 Real Estate Conveyance Tax

• 44-25-1 Tax imposed — Payment — Burden
• 44-25-2 Exemptions
• 44-25-3 Documentary stamps — Affixing — Cancellation
• 44-25-4 Repealed Repealed
• 44-25-4.1 Hand stamps
• 44-25-4.2 Records required
• 44-25-6 Enforcement — Rules and regulations
• 44-25-7 General collection powers
• 44-25-8 Tax as debt to state

Chapter 26 Declaration of Estimated Tax by Corporations

• 44-26-1 Definitions and purpose
• 44-26-2 Repealed Repealed
• 44-26-2.1 Declaration — Due date — Payment — Interest
• 44-26-5 Credit against tax
• 44-26-6 Repealed Repealed
• 44-26-7 Short taxable years
• 44-26-8 Failure to file
• 44-26-9 Willful failure
• 44-26-10 Applicability of laws
• 44-26-11 Administration

Chapter 27 Taxation of Farm, Forest, and Open Space Land

• 44-27-1 Legislative declaration
• 44-27-2 Definitions
• 44-27-3 Classification of farmland or dairy farmland
• 44-27-4 Classification of forest land
• 44-27-5 Classification of open space land
• 44-27-6 Appeals to superior court
• 44-27-7 Rules and regulations
• 44-27-8 Availability of current values — Duties of the department of revenue
• 44-27-9 Change of ownership — Procedure for continuance of classification — Effect on land use change tax
• 44-27-10 Reclassification of land withdrawn from classification — Effect on obligations and the land use change tax
• 44-27-10.1 Land withdrawn from classification for commercial renewable-energy production — Effect on obligation and the land use change tax
• 44-27-11 Powers of the board of assessment review or city or town council
• 44-27-12 Duties of the board of assessment review or city or town council
• 44-27-13 Severability

Chapter 29 Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted

• 44-29-1 Definitions
• 44-29-2 Imposition of tax
• 44-29-3 Filing of returns — Date due — Interest and penalty
• 44-29-4 Deficiency determination — Interest
• 44-29-5 Pecuniary penalties for deficiencies
• 44-29-6 Notice of determination
• 44-29-7 Determination without return — Interest and penalties
• 44-29-8 Taxes as debt to state — Lien on real estate
• 44-29-9 Collection powers
• 44-29-10 Payment of refunds
• 44-29-11 Hearing by administrator on application
• 44-29-12 Appeals
• 44-29-13 Judgment on review
• 44-29-14 Penalty for violations generally
• 44-29-15 Records required
• 44-29-16 Rules and regulations — Forms
• 44-29-17 Taxes imposed as additional to other taxes
• 44-29-18 Severability

Chapter 30 Personal Income Tax

• 44-30-1 Persons subject to tax
• 44-30-1.1 Exemption from tax for writers, composers, and artists
• 44-30-1.2 Annual Rhode Island personal income and tax data report
• 44-30-2 Rate of tax
• 44-30-2.1 Refund deduction for contribution to U.S. Olympic Committee
• 44-30-2.2 Refund deduction for contribution to the non-game wildlife general revenue appropriations
• 44-30-2.3 Refund deduction for contribution to the childhood disease victims' fund
• 44-30-2.4 Refund deduction for contribution to the drug program account
• 44-30-2.5 Refund deduction for contribution to the Rhode Island organ transplant fund
• 44-30-2.6 Rhode Island taxable income — Rate of tax
• 44-30-2.7 Capital gains rates for assets held more than five (5) years
• 44-30-2.8 Net operating loss deduction
• 44-30-2.9 Refund deduction for contribution to the Rhode Island Military Family Relief Fund
• 44-30-2.10 Alternative flat tax rate
• 44-30-2.11 Refund deduction for contribution to the substance use and mental health leadership council of RI. [For expiration, see subsection (c)]
• 44-30-2.12 Refund deduction for contribution to the behavioral health education, training, and coordination fund
• 44-30-3 Optional tax tables for resident individuals
• 44-30-4 Accounting periods and methods
• 44-30-5 “Resident” and “nonresident” defined
• 44-30-6 Meaning of terms
• 44-30-7 Amortization of air or water pollution control facilities
• 44-30-11 Resident husband and wife
• 44-30-12 Rhode Island income of a resident individual
• 44-30-15 Resident partners
• 44-30-16 Rhode Island income of a resident estate or trust
• 44-30-17 Share of a resident estate, trust, or beneficiary in Rhode Island fiduciary adjustment
• 44-30-18 Credit for income taxes of other states
• 44-30-19 Credit to trust beneficiary receiving accumulation distribution
• 44-30-20 Tax credit for installation costs to hydroelectric power developers — Legislative findings and declaration of policy
• 44-30-21 Hydroelectric development tax credit — Definitions
• 44-30-22 Tax credit for installation costs
• 44-30-23 Extended credits
• 44-30-24 Tax credit for art
• 44-30-25 Modification relating to family education accounts
• 44-30-25.1 Scituate — Modification relating to medical savings accounts
• 44-30-26 Tax credit for surviving spouse
• 44-30-27 Farm to school income tax credit
• 44-30-31 Nonresident husband and wife
• 44-30-32 Rhode Island income of a nonresident individual
• 44-30-33 Apportionment
• 44-30-34 Nonresident partners
• 44-30-35 Rhode Island income of a nonresident estate or trust
• 44-30-36 Share of a nonresident estate, trust, or beneficiary in income from Rhode Island sources
• 44-30-37 Credit to trust beneficiary receiving accumulation distribution
• 44-30-51 Returns and liabilities
• 44-30-52 Time and place for filing returns and paying tax
• 44-30-53 Signing of returns and other documents
• 44-30-54 Change of resident status during year
• 44-30-55 Declarations of estimated tax
• 44-30-56 Payments of estimated tax
• 44-30-57 Extensions of time
• 44-30-58 Requirements concerning returns, notices, records, and statements
• 44-30-59 Report of change in federal taxable income
• 44-30-60 Change of election
• 44-30-71 Requirement of withholding tax from wages
• 44-30-71.1 Voluntary withholding of tax from military retirement payments
• 44-30-71.2 Withholding of tax from lottery, pari-mutuel betting, video lottery terminal games and casino gaming winnings
• 44-30-71.3 Sale of real property by nonresidents — Withholding requirements
• 44-30-71.4 Employee leasing companies — Payroll companies
• 44-30-72 Withholding agreements
• 44-30-73 Information statement for employee
• 44-30-74 Credit for tax withheld
• 44-30-75 Employer’s return and payment of withheld taxes
• 44-30-76 Employer’s liability for withheld taxes — Violations — Penalties
• 44-30-77 Employer’s failure to withhold
• 44-30-78 Filing annual reconciliation of tax withheld
• 44-30-81 Notice of deficiency
• 44-30-82 Assessment date
• 44-30-83 Limitations on assessment
• 44-30-84 Interest on underpayment
• 44-30-85 Additions to tax and civil penalties
• 44-30-85.1 Electronic filing of withholding tax returns and penalties
• 44-30-86 Overpayment
• 44-30-87 Limitations on credit or refund
• 44-30-87.1 Net operating loss — Limitation
• 44-30-88 Interest on overpayment
• 44-30-89 Administrative petition
• 44-30-90 Review of tax administrator’s decision
• 44-30-91 Mailing rules — Holidays
• 44-30-92 Collection, levy, and lien
• 44-30-93 Transferees
• 44-30-94 Criminal penalties
• 44-30-95 General powers of tax administrator
• 44-30-95.1 Rules and regulations
• 44-30-96 Severability
• 44-30-97 Repealed Repealed
• 44-30-98 Repealed Repealed
• 44-30-99 Personal income tax law
• 44-30-100 Lookup table to report use tax on personal income tax return
• 44-30-101 Requirements concerning qualifying health insurance coverage
• 44-30-102 Reporting requirement for applicable entities providing minimum essential coverage Repealed
• 44-30-103 Child tax rebates

Chapter 30.1 Setoff of Refund of Personal Income Tax

• 44-30.1-1 Definitions
• 44-30.1-2 Remedy additional
• 44-30.1-3 Collection of debts by setoff
• 44-30.1-4 Procedures for setoff and notification of a debtor
• 44-30.1-5 Hearing procedures
• 44-30.1-6 Priority
• 44-30.1-7 Rules and regulations
• 44-30.1-8 Confidentiality exemption — Nondisclosure
• 44-30.1-9 Severability
• 44-30.1-10 Purpose

Chapter 30.2 Reciprocity Agreements — Setoff of Refund of Personal Income Tax

• 44-30.2-1 Reciprocity board
• 44-30.2-2 Entry into reciprocal agreements — Scope of agreements
• 44-30.2-3 Agreements subject to statutes — Discretion of governor
• 44-30.2-4 Severability

Chapter 30.3 Residential Lead Abatement Income Tax Credit

• 44-30.3-1 Residential lead abatement tax relief — Limitation
• 44-30.3-2 Residential lead abatement tax relief — Income eligibility
• 44-30.3-3 Definitions
• 44-30.3-4 Claim is personal
• 44-30.3-5 Claim as income tax credit or rebate from state funds
• 44-30.3-6 Filing date
• 44-30.3-7 Satisfaction of outstanding liabilities
• 44-30.3-8 Administration
• 44-30.3-9 Proof of claim
• 44-30.3-10 One abatement claim per dwelling unit
• 44-30.3-11 Three dwelling units per claimant
• 44-30.3-12 Denial of claim
• 44-30.3-13 Appeals
• 44-30.3-14 Extension of time for filing claims
• 44-30.3-15 Severability

Chapter 31 Investment Tax Credit

• 44-31-1 Investment tax credit
• 44-31-1.1 Biotechnology investment tax credit

Chapter 31.1 Film Production Tax Credit [Repealed.]

• 44-31.1-1 Repealed Repealed

Chapter 31.2 Motion Picture Production Tax Credits

• 44-31.2-1 Findings and purpose
• 44-31.2-2 Definitions
• 44-31.2-5 Motion picture production company tax credit
• 44-31.2-6 Certification and administration
• 44-31.2-6.1 Impact analysis and periodic reporting
• 44-31.2-7 Information requests
• 44-31.2-8 Hearings and appeals
• 44-31.2-9 Transferability of the credit
• 44-31.2-10 Disclaimer and severability
• 44-31.2-11 Sunset

Chapter 31.3 Musical and Theatrical Production Tax Credits

• 44-31.3-1 Declaration of purpose
• 44-31.3-2 Musical and theatrical production tax credits
• 44-31.3-3 Hearings and appeals
• 44-31.3-4 Sunset

Chapter 32 Elective Deduction for Research and Development Facilities

• 44-32-2 Credit for research and development property acquired, constructed, or reconstructed or erected after July 1, 1994. [Effective January 1, 2026.]
• 44-32-3 Credit for qualified research expenses. [Effective January 1, 2026.]

Chapter 33 Property Tax Relief

• 44-33-1 Short title
• 44-33-2 Purpose
• 44-33-2.1 Repealed Repealed
• 44-33-3 Definitions
• 44-33-4 Claim is personal
• 44-33-5 Claim as income tax credit or rebate from state funds
• 44-33-6 Filing date
• 44-33-7 Satisfaction of outstanding liabilities
• 44-33-8 One claim per household
• 44-33-9 Computation of credit
• 44-33-10 Administration
• 44-33-11 Proof of claim
• 44-33-12 Audits of claim
• 44-33-13 Denial of claim
• 44-33-14 Rental determination
• 44-33-15 Appeals
• 44-33-16 Public assistance funds excluded
• 44-33-17 Disallowance of certain claims
• 44-33-18 Extension of time for filing claims
• 44-33-19 Severability

Chapter 33.1 Historic Homeownership Assistance Act

• 44-33.1-1 Declaration of purpose
• 44-33.1-2 Definitions
• 44-33.1-3 Income tax credit — Certification — Guidelines
• 44-33.1-4 Allocation of income tax credit
• 44-33.1-5 Form of application and certification

Chapter 33.2 Historic Structures — Tax Credit

• 44-33.2-1 Declaration of purpose
• 44-33.2-2 Definitions
• 44-33.2-3 Tax credit
• 44-33.2-4 Administration
• 44-33.2-4.1 Historic preservation tax credit trust fund
• 44-33.2-5 Information requests
• 44-33.2-6 Election

Chapter 33.3 Newport Senior Resident Property Tax Services Credit Program

• 44-33.3-1 Program established
• 44-33.3-2 Age and income limits
• 44-33.3-3 Ownership
• 44-33.3-4 Maximum abatement and hourly rate
• 44-33.3-5 Personal exemptions and deferrals
• 44-33.3-6 Adoption of local program rules
• 44-33.3-7 Certification of service
• 44-33.3-8 Status of volunteers
• 44-33.3-9 Taxation on services prohibited

Chapter 33.4 Cumberland Senior Resident Property Tax Services Credit Program

• 44-33.4-1 Program established
• 44-33.4-2 Age and income limits
• 44-33.4-3 Ownership
• 44-33.4-4 Maximum abatement and hourly rate
• 44-33.4-5 Personal exemptions and deferrals
• 44-33.4-6 Adoption of local program rules
• 44-33.4-7 Certification of service
• 44-33.4-8 Status of volunteers
• 44-33.4-9 Taxation on services prohibited

Chapter 33.5 Bristol Senior Resident Property Tax Services Credit Program

• 44-33.5-1 Program established
• 44-33.5-2 Age and income limits
• 44-33.5-3 Ownership
• 44-33.5-4 Maximum abatement and hourly rate
• 44-33.5-5 Personal exemptions and deferrals
• 44-33.5-6 Adoption of local program rules
• 44-33.5-7 Certification of service
• 44-33.5-8 Status of volunteers
• 44-33.5-9 Taxation on services prohibited

Chapter 33.6 Historic Preservation Tax Credits 2013

• 44-33.6-1 Declaration of purpose
• 44-33.6-2 Definitions
• 44-33.6-3 Tax credit
• 44-33.6-4 Administration
• 44-33.6-5 Information requests
• 44-33.6-6 Election — Limitations
• 44-33.6-7 Timing and reapplication
• 44-33.6-8 Historic tax credit apprenticeship requirements
• 44-33.6-9 Reporting requirements
• 44-33.6-10 Historic preservation tax credit trust fund
• 44-33.6-11 Sunset Repealed

Chapter 34 Excise on Motor Vehicles and Trailers [Repealed.]

• 44-34-1 Repealed
• 44-34-2 Repealed
• 44-34-3 Repealed
• 44-34-4 Repealed
• 44-34-4.1 Repealed
• 44-34-5 Repealed
• 44-34-6 Repealed
• 44-34-7 Repealed
• 44-34-8 Repealed
• 44-34-9 Repealed
• 44-34-10 2. Repealed Repealed
• 44-34-11 Repealed
• 44-34-12 Repealed
• 44-34-13 Repealed
• 44-34-14 Repealed

Chapter 34.1 Motor Vehicle and Trailer Excise Tax Elimination Act of 1998

• 44-34.1-1 Repealed
• 44-34.1-2 City, town, and fire district reimbursement
• 44-34.1-3 Repealed
• 44-34.1-4 Severability
• 44-34.1-5 Excise tax elimination

Chapter 35 Property Tax and Fiscal Disclosure — Municipal Budgets

• 44-35-1 Short title
• 44-35-2 Purpose
• 44-35-3 Definitions
• 44-35-4 Preparation of the “proposed property tax rate” and “adjusted current property tax rate”
• 44-35-5 Full disclosure of property tax increases
• 44-35-6 Publication of property tax rates
• 44-35-7 Publication of town and city budget summary
• 44-35-8 Publication of proposal to amend town and city budget
• 44-35-9 Severability
• 44-35-10 Balanced municipal budgets — Additional reporting requirements — Electronic reporting/municipal uniform chart of accounts
• 44-35-11 American Rescue Plan fiscal accountability and transparency

Chapter 38 Energy Conservation Grants for the Elderly

• 44-38-1 Purpose
• 44-38-2 Energy conservation grant
• 44-38-3 Qualified energy-saving items
• 44-38-4 Accounting — Rules and regulations Repealed
• 44-38-5 Applicability
• 44-38-6 Repealed Repealed

Chapter 39.1 Employment Tax Credit

• 44-39.1-1 Employment tax credit
• 44-39.1-2 Credit provisions
• 44-39.1-3 Certificates
• 44-39.1-4 Administration
• 44-39.1-5 Sunset. [Effective January 1, 2026.]

Chapter 39.2 Alternative Fueled Vehicle and Filling Station Tax Credit [Repealed.]

• 44-39.2-1 Repealed Repealed
• 44-39.2-2 Repealed Repealed
• 44-39.2-3 Repealed Repealed

Chapter 39.3 Exclusion for Qualifying Options

• 44-39.3-1 Exclusion for qualifying options
• 44-39.3-2 Residency
• 44-39.3-3 Qualifying corporation

Chapter 40 Generation Skipping Transfer Tax

• 44-40-1 Short title
• 44-40-2 Definitions
• 44-40-3 Tax imposed — Amount — Property in another state
• 44-40-4 Time for filing — Filing copy of federal return
• 44-40-5 Contents of return
• 44-40-6 Amended return — Filing — Increase or decrease
• 44-40-7 Cases not involving false or fraudulent return — Determination — Limitation — Filing
• 44-40-8 False or fraudulent return — Determination by administrator at any time
• 44-40-9 Setting aside or correcting an erroneous determination
• 44-40-10 Notice of deficiency and penalty — Copies
• 44-40-11 Claim of erroneous deficiency — Action — Time for bringing
• 44-40-12 Person liable
• 44-40-13 Time of payment
• 44-40-14 Delinquency — Interest on delinquency — Applicability of payments
• 44-40-15 Method of payment
• 44-40-16 Collection

Chapter 42 Education Assistance and Development Tax Credit

• 44-42-1 Short title
• 44-42-2 Tax credit
• 44-42-3 Definitions
• 44-42-4 Certification
• 44-42-5 Limitation on credit

Chapter 43 Tax Incentives for Capital Investment in Small Businesses

• 44-43-1 Definitions
• 44-43-4 Restrictions
• 44-43-5 Exemption
• 44-43-6 Recapture
• 44-43-7 Rules and regulations
• 44-43-8 Exclusion for qualifying securities

Chapter 43.1 Small Business Tax Credit [Repealed.]

• 44-43.1-1 Repealed Repealed

Chapter 44 Taxation of Beverage Containers and Hard-To-Dispose Material

• 44-44-1 Purpose
• 44-44-2 Definitions
• 44-44-3 Imposition of tax on beverage containers
• 44-44-3.1 Repealed
• 44-44-3.2 Repealed
• 44-44-3.3 Repealed
• 44-44-3.4 Repealed
• 44-44-3.5 Repealed
• 44-44-3.6 Exemption
• 44-44-3.7 Imposition of tax on hard-to-dispose material
• 44-44-3.8 Hard-to-dispose material control and recycling oversight commission
• 44-44-4 Filing of returns and extensions of time for filing returns
• 44-44-4.1 Penalties on delinquent payments
• 44-44-7 Collection powers
• 44-44-8 Records required — Inspection of records
• 44-44-9 Repealed Repealed
• 44-44-10 Deposit of moneys
• 44-44-13 Contingency provision
• 44-44-16 Rules and regulations — Forms
• 44-44-17 Deficiency determination — Determination without return
• 44-44-18 Notice of determination
• 44-44-18.1 Pecuniary penalties for deficiencies
• 44-44-19 Payment of refunds
• 44-44-20 Hearing on application
• 44-44-21 Judicial review
• 44-44-22 Information confidential
• 44-44-23 Severability

Chapter 45 Omnibus Property Tax Relief and Replacement Act

• 44-45-1 Short title
• 44-45-2 Legislative findings

Chapter 46 Adult Education Tax Credit

• 44-46-1 Adult education tax credit
• 44-46-2 Definitions
• 44-46-3 Credits
• 44-46-4 Administration
• 44-46-5 Accounting
• 44-46-6 Severability
• 44-46-7 Limit
• 44-46-8 Certificates

Chapter 47 Adult and Child Day Care Assistance and Development Tax Credit

• 44-47-1 Tax credit
• 44-47-2 “Amount expended” defined
• 44-47-3 Limitation on credit — Carry over
• 44-47-4 Administration

Chapter 48 Tax Expenditure Pilot Project [Repealed.]

• 44-48-1 Repealed Repealed

Chapter 48.1 Tax Expenditure Reporting

• 44-48.1-1 Tax expenditure reporting

Chapter 48.2 Rhode Island Economic Development Tax Incentives Evaluation Act of 2013

• 44-48.2-1 Short title
• 44-48.2-2 Legislative findings and purpose
• 44-48.2-3 Economic development tax incentive defined
• 44-48.2-4 Economic development tax incentive evaluations — Schedule
• 44-48.2-5 Economic development tax incentive evaluations — Analysis
• 44-48.2-6 Consideration by the governor

Chapter 48.3 Rhode Island New Qualified Jobs Incentive Act 2015

• 44-48.3-1 Short title
• 44-48.3-2 Findings and declaration
• 44-48.3-3 Definitions
• 44-48.3-4 Rhode Island qualified jobs incentive program
• 44-48.3-5 Incentive agreement required prior to issuance of tax credits
• 44-48.3-6 Total amount of tax credit for eligible business
• 44-48.3-7 Documentation
• 44-48.3-8 Carry forward, transfer or redemption of tax credits, redemption fund
• 44-48.3-9 Administration
• 44-48.3-10 Limitations
• 44-48.3-11 Program integrity
• 44-48.3-12 Discontinuance of further rate reductions and future beneficiaries under the jobs development act
• 44-48.3-13 Reporting requirements
• 44-48.3-14 Sunset Repealed

Chapter 49 Controlled Substances Taxation Act

• 44-49-1 Short title
• 44-49-2 Definitions
• 44-49-3 Administration
• 44-49-4 Rules
• 44-49-5 Tax payment required for possession
• 44-49-6 No immunity
• 44-49-7 Pharmaceuticals
• 44-49-8 Measurement
• 44-49-9 Tax rate
• 44-49-9.1 Imposition of tax, interest and liens
• 44-49-10 Penalties — Criminal provisions
• 44-49-11 Stamp price
• 44-49-12 Payment due
• 44-49-13 Injunction prohibited — Burden of proof
• 44-49-13.1 Hearings by tax administrator on application, appeals
• 44-49-14 Confidential nature of information
• 44-49-15 Investigatory powers
• 44-49-16 Abatement

Chapter 51 Nursing Facility Provider Assessment Act

• 44-51-1 Short title
• 44-51-2 Definitions
• 44-51-3 Imposition of assessment — Nursing facilities
• 44-51-4 Returns
• 44-51-5 Set-off for delinquent assessments
• 44-51-6 Assessment on available information — Interest on delinquencies — Penalties — Collection powers
• 44-51-7 Claims for refund — Hearing upon denial
• 44-51-8 Hearing by administrator on application
• 44-51-9 Appeals
• 44-51-10 Provider records
• 44-51-11 Method of payment and deposit of assessment
• 44-51-12 Rules and regulations
• 44-51-13 Release of assessment information
• 44-51-14 Severability

Chapter 52 Outpatient Health Care Facility Provider Assessment

• 44-52-1 Short title. [Contingent repeal — See notes.]
• 44-52-2 Definitions. [Contingent repeal — See notes following § 44-52-1.]
• 44-52-3 Imposition of provider assessment — Outpatient health care facility. [Contingent repeal — See notes following § 44-52-1.]
• 44-52-4 Returns. [Contingent repeal — See notes following § 44-52-1.]
• 44-52-5 Set-off for delinquent provider assessment. [Contingent repeal — See notes following § 44-52-1.]
• 44-52-6 Provider assessment on available information — Interest on delinquencies — Penalties — Collection powers. [Contingent repeal — See notes following § 44-52-1.]
• 44-52-7 Claims for refund — Hearing upon denial. [Contingent repeal — See notes following § 44-52-1.]
• 44-52-8 Hearing by tax administrator on application. [Contingent repeal — See notes following § 44-52-1.]
• 44-52-9 Appeals. [Contingent repeal — See notes following § 44-52-1.]
• 44-52-10 Provider records. [Contingent repeal — See notes following § 44-52-1.]
• 44-52-11 Method of payment and deposit of provider assessment. [Contingent repeal — See notes following § 44-52-1.]
• 44-52-12 Rules and regulations. [Contingent repeal — See notes following § 44-52-1.]
• 44-52-13 Release of provider assessment information. [Contingent repeal — See notes following § 44-52-1.]
• 44-52-14 Severability. [Contingent repeal — See notes following § 44-52-1.]

Chapter 53 Levy and Distraint

• 44-53-1 Levy upon property
• 44-53-2 “Levy” defined
• 44-53-3 Successive seizures
• 44-53-4 Notice before levy
• 44-53-5 Continuing levy on salary and wages
• 44-53-6 Surrender of property
• 44-53-7 Records on property subject to levy
• 44-53-8 Exemptions
• 44-53-9 Notice of seizure — Sale of property
• 44-53-10 Appraised value of seized property
• 44-53-11 Redemption of levied property
• 44-53-12 Certificate of sale
• 44-53-13 Ramifications of certificate of sale
• 44-53-14 Records of sales and redemption
• 44-53-15 Determination of expenses of levy and sale
• 44-53-16 Disposition of money from sale of property
• 44-53-17 Release of levy
• 44-53-18 Financial institution data match system for state tax collection purposes

Chapter 54 Disabled Access Credit for Small Businesses

• 44-54-1 Tax credit

Chapter 55 Tax Incentives for Employers

• 44-55-1 Short title
• 44-55-2 Tax incentives
• 44-55-3 Definitions
• 44-55-4 Criteria for tax incentives
• 44-55-4.1 Incentive provisions
• 44-55-5 Certification
• 44-55-6 Certificates
• 44-55-7 Administration
• 44-55-8 Adding back the domestic production activities deduction

Chapter 56 Renewable Energy Sales Tax Credit [Repealed.]

• 44-56-1 Repealed Repealed

Chapter 57 Residential Renewable Energy System Tax Credit

• 44-57-1 Tax credit for principal or secondary residence
• 44-57-2 Definitions
• 44-57-3 Eligibility
• 44-57-4 Eligible devices
• 44-57-5 Computation of tax credit
• 44-57-6 Application for system certification
• 44-57-7 Forms of application for system certification
• 44-57-8 Contractor Certification
• 44-57-9 Review of applications
• 44-57-10 Rules and regulations
• 44-57-11 Enforcement
• 44-57-12 Administrative process for review and revocation of contractor certification

Chapter 58 Streamlined Sales Tax System

• 44-58-1 Short title
• 44-58-2 Legislative findings and intent — Legislative declaration
• 44-58-3 “Tax administrator” defined
• 44-58-4 Legislative authorization to enter into multi-state discussions
• 44-58-5 Limited test authorization — Optional provision for state electing to participate in early test of simplified system
• 44-58-6 Confidentiality of taxpayer information
• 44-58-7 Legislative oversight
• 44-58-8 Final report to the governor and the legislature

Chapter 59 Uniform Sales and Use Tax Administration Act

• 44-59-1 Short title
• 44-59-2 Legislative finding and intent
• 44-59-3 Definitions
• 44-59-4 Authority to enter agreement
• 44-59-5 Relationship to state law
• 44-59-6 Agreement requirements
• 44-59-7 Cooperating sovereigns
• 44-59-8 Limited binding and beneficial effect
• 44-59-9 Seller and third party liability
• 44-59-10 Repealed Repealed

Chapter 60 Borrowing in Anticipation of Taxes

• 44-60-1 Borrowing in anticipation of receipts from taxes

Chapter 61 Relating to Depreciation of Assets and Net Operating Loss Deduction

• 44-61-1 Depreciation of assets
• 44-61-1.1 Expensing in lieu of depreciation of assets
• 44-61-1.2 Annual report

Chapter 62 Tax Credits for Contributions to Scholarship Organizations

• 44-62-1 Tax credit for contributions to a scholarship organization — General
• 44-62-2 Qualification of scholarship organization
• 44-62-3 Application for tax credit program
• 44-62-4 Calculation of tax credit and issuance of tax credit certificate
• 44-62-5 Limitations
• 44-62-6 Definitions
• 44-62-7 Miscellaneous — Lists

Chapter 63 Incentives for Innovation and Growth [Repealed.]

• 44-63-1 Repealed Repealed
• 44-63-2 Repealed Repealed
• 44-63-3 Repealed Repealed
• 44-63-4 Repealed Repealed
• 44-63-5 Repealed Repealed

Chapter 64 The Outpatient Health Care Facility Surcharge

• 44-64-1 Short title
• 44-64-2 Definitions
• 44-64-3 Repealed Repealed
• 44-64-4 Returns
• 44-64-5 Set-off for delinquent payment of surcharge
• 44-64-6 Surcharge on available information — Interest on delinquencies — Penalties — Collection powers
• 44-64-7 Claims for refund — Hearing upon denial
• 44-64-8 Hearing by tax administrator on application
• 44-64-9 Appeals
• 44-64-10 Provider records
• 44-64-11 Method of payment and deposit of surcharge
• 44-64-12 Rules and regulations
• 44-64-13 Severability

Chapter 65 Imaging Services Surcharge

• 44-65-1 Short title
• 44-65-2 Definitions
• 44-65-3 Repealed Repealed
• 44-65-4 Returns
• 44-65-5 Set-off for delinquent payment of surcharge
• 44-65-6 Surcharge on available information — Interest on delinquencies — Penalties — Collection powers
• 44-65-7 Claims for refund — Hearing upon denial
• 44-65-8 Hearing by tax administrator on application
• 44-65-9 Appeals
• 44-65-10 Provider records
• 44-65-11 Method of payment and deposit of surcharge
• 44-65-12 Rules and regulations
• 44-65-13 Severability

Chapter 66 Recognition of Income from Discharge of Business Indebtedness

• 44-66-1 Recognition of income from discharge of business indebtedness

Chapter 67 The Compassion Center Surcharge Act

• 44-67-1 Short title
• 44-67-2 Definitions
• 44-67-3 Imposition of surcharge — Compassion centers
• 44-67-4 Returns
• 44-67-5 Setoff for delinquent payment of surcharge
• 44-67-6 Surcharge on available information — Interest on delinquencies — Penalties — Collection powers
• 44-67-7 Claims for refund — Hearing upon denial
• 44-67-8 Hearing by tax administrator on application
• 44-67-9 Appeals
• 44-67-10 Compassion center records
• 44-67-11 Method of payment and deposit of surcharge
• 44-67-12 Rules and regulations
• 44-67-13 Severability

Chapter 68 Tax Preparers Act of 2013

• 44-68-1 Short title
• 44-68-2 Definitions
• 44-68-3 Duties and responsibilities
• 44-68-4 Civil penalties
• 44-68-5 Criminal penalties
• 44-68-6 Regulations
• 44-68-7 Severability

Chapter 69 Compliance of Public Employees with State Income Tax Act

• 44-69-1 Short title
• 44-69-2 Definitions
• 44-69-3 Administration

Chapter 70 Cannabis Tax

• 44-70-1 Definitions
• 44-70-2 State cannabis excise tax — Rate — Payment
• 44-70-3 Local cannabis excise tax
• 44-70-4 Exemptions
• 44-70-5 Application of tax revenue
• 44-70-6 Rates of taxation
• 44-70-7 Returns
• 44-70-8 Sale of contraband products prohibited
• 44-70-9 Recordkeeping
• 44-70-10 Inspections and investigations
• 44-70-11 Suspension or revocation of license
• 44-70-12 Seizure and destruction
• 44-70-13 Penalties
• 44-70-14 Claim for refund
• 44-70-15 Hearings and appeals
• 44-70-16 Disclosure of confidential information
• 44-70-17 Transfer of revenue
• 44-70-18 Rules and regulations
• 44-70-19 Severability

Chapter 71 Low-Income Housing Tax Credits

• 44-71-1 Short title
• 44-71-2 Findings and declarations
• 44-71-3 Definitions
• 44-71-4 Establishment of Rhode Island low-income housing tax credit program
• 44-71-5 Rhode Island low-income housing tax credits
• 44-71-6 Administration
• 44-71-7 Recapture
• 44-71-8 Transferability
• 44-71-9 Rules and regulations
• 44-71-10 Reporting
• 44-71-11 Low-Income Housing Tax Credit Fund
• 44-71-12 Sunset Repealed

Chapter 72 Non-Owner Occupied Property Tax Act

• 44-72-1 Short title
• 44-72-2 Purpose
• 44-72-3 Definitions
• 44-72-4 Imposition and proceeds of tax
• 44-72-5 Exemptions
• 44-72-6 Rate of tax
• 44-72-7 Returns
• 44-72-8 Set-off for delinquent payment of tax
• 44-72-9 Tax on available information — Interest on delinquencies — Penalties — Collection powers
• 44-72-10 Claims for refund — Hearing upon denial
• 44-72-11 Hearing by tax administrator on application
• 44-72-12 Appeals
• 44-72-13 Taxpayer records
• 44-72-14 Rules and regulations
• 44-72-15 Severability