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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-11-9

Records, statements, and rules and regulations

Official textwebserver.rilegislature.govlast amended

Each taxpayer shall keep records, render statements, make returns, and comply with rules and regulations, not inconsistent with law, as the tax administrator may from time to time prescribe to carry into effect the provisions of this chapter.

Amendment history

History of Section. G.L. 1938, ch. 37, § 4; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-9.

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In this chapter (40 sections)
  1. 44-11-1 · Definitions
  2. 44-11-2 · Imposition of tax
  3. 44-11-2.1 · Surtax
  4. 44-11-2.2 · Pass-through entities — Definitions — Withholding —…
  5. 44-11-2.3 · Pass-through entities — Election to pay state income tax…
  6. 44-11-3 · Filing of returns — Due date
  7. 44-11-4 · Returns of affiliated groups of corporations
  8. 44-11-4.1 · Combined reporting
  9. 44-11-5 · Extension of time for filing of returns
  10. 44-11-6 · Determination and payment of tax due — Hearings and…
  11. 44-11-7 · Interest on delinquency payments
  12. 44-11-7.1 · Limitations on assessment
  13. 44-11-8 · Lien on real estate
  14. 44-11-9 · Records, statements, and rules and regulations
  15. 44-11-10 · Returns and statements required to show whether corporation…
  16. 44-11-11 · “Net income” defined
  17. 44-11-11.1 · Amortization of air or water pollution prevention or…
  18. 44-11-11.2 · Definition of “treatment facility”
  19. 44-11-11.3 · Accelerated amortization deductions for certain…
  20. 44-11-12 · Dividends and interest excluded from net income
  21. 44-11-13 · Entire net income of business wholly within state
  22. 44-11-14 · Allocation of income from business partially within state
  23. 44-11-14.1 · Certified facility apportionment exclusion
  24. 44-11-14.2 · Allocation and apportionment of regulated investment…
  25. 44-11-14.3 · Credit card banks — Allocation and apportionment of…
  26. 44-11-14.4 · Allocation and apportionment — Retirement and pension…
  27. 44-11-14.5 · International investment management service income
  28. 44-11-14.6 · Allocation and apportionment — Manufacturers
  29. 44-11-15 · Variation of method of allocating income
  30. 44-11-19 · Supplemental returns — Additional tax or refund
  31. 44-11-20 · Claims for refund — Hearing upon denial
  32. 44-11-21 · Information confidential — Types of disclosure authorized…
  33. 44-11-22 · Tax administrator’s power to summon witnesses and evidence
  34. 44-11-23 · Service of summons
  35. 44-11-24 · Enforcement of summons
  36. 44-11-25 · Determination of tax without return
  37. 44-11-26 · Pecuniary penalty for failure to file return or to pay tax…
  38. 44-11-26.1 · Revocation of articles or authority to transact business…
  39. 44-11-27 · Pecuniary penalty for fraud
  40. 44-11-28 · Collection of pecuniary penalties
Full table of contents →