Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-15-9
Collection of pecuniary penalties
Official textwebserver.rilegislature.govlast amended
The amount added to any tax under §§ 44-15-7 and 44-15-8 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 added amount shall be collected in the same manner as the tax.
Amendment history
History of Section. G.L. 1956, §§ 44-15-5-D, 44-15-9; P.L. 1960, ch. 59, § 1; P.L. 1968, ch. 263, art. 13, § 1.
Source: view the official text
In this chapter (22 sections)
- 44-15-1 · Definitions
- 44-15-1.1 · âCredit Unionsâ and âdepositsâ defined
- 44-15-1.2 · Credit unions â Tax imposed
- 44-15-2 · Banking institutions â Tax imposed
- 44-15-3 · Repealed
- 44-15-4 · Credit for franchise tax
- 44-15-5 · Filing of return and reports â Determination and collection…
- 44-15-5.1 · Claims for refund â 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- 44-15-19 · Repealed