Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-11-28
Collection of pecuniary penalties
Official textwebserver.rilegislature.govlast amended
The amount added to any tax under §§ 44-11-26 and 44-11-27 shall be collected as a part of and at the same time and in the same manner as the tax, unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the amount so added shall be collected in the same manner as the tax.
Amendment history
History of Section. G.L. 1938, ch. 37, § 12; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-28.
Source: view the official text
In this chapter (40 sections)
- 44-11-11.3 · Accelerated amortization deductions for certain…
- 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…
- 44-11-14.3 · Credit card banks â Allocation and apportionment of…
- 44-11-14.4 · Allocation and apportionment â Retirement and pension…
- 44-11-14.5 · International investment management service income
- 44-11-14.6 · Allocation and apportionment â Manufacturers
- 44-11-15 · Variation of method of allocating income
- 44-11-19 · Supplemental returns â Additional tax or refund
- 44-11-20 · Claims for refund â Hearing upon denial
- 44-11-21 · Information confidential â Types of disclosure authorized…
- 44-11-22 · Tax administratorâs 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…
- 44-11-26.1 · Revocation of articles or authority to transact business…
- 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 â Tax due
- 44-11-29.1 · Letters of good standing â Fees
- 44-11-30 · Examination of taxpayerâs records â 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…
- 44-11-42 · Repealed
- 44-11-43 · Passive investment treatment
- 44-11-44 · Annual Rhode Island corporate income and tax data report
- 44-11-45 · Repealed