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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-19-2

Issuance of permit — Assignment prohibited — Display

Official textwebserver.rilegislature.govlast amended

Upon receipt of the required application and permit fee, the tax administrator shall issue to the applicant a separate permit for each place of business within the state.
If the applicant, at the time of making the application, owes any tax, penalty, or interest imposed under this title, then before a permit is issued the applicant shall pay the amount owed. A permit is not assignable and is valid only for the person in whose name it is issued and for the transaction of business at the place designated in the permit. The permit shall at all times be conspicuously displayed at the place for which issued.

Amendment history

History of Section. P.L. 1947, ch. 1887, art. 2, § 18; G.L. 1956, § 44-19-2; P.L. 1960, ch. 74, § 22; P.L. 1993, ch. 138, art. 39, § 1; P.L. 2021, ch. 162, art. 6, § 6, effective July 1, 2021; P.L. 2021, ch. 162, art. 6, § 6, effective July 1, 2021; P.L. 2021, ch. 309, § 1, effective July 1, 2021; P.L. 2021, ch. 310, § 1, effective July 9, 2021.

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In this chapter (40 sections)
  1. 44-19-1 · Annual permit required — Retail business subject to sales…
  2. 44-19-2 · Issuance of permit — Assignment prohibited — Display
  3. 44-19-3 · Temporary permits
  4. 44-19-4 · Return of permit on cessation of business — Cancellation
  5. 44-19-5 · Suspension or revocation of permit — New permit
  6. 44-19-5.1 · Injunctive relief — Jurisdiction of court
  7. 44-19-6 · Penalty for business without permit
  8. 44-19-7 · Registration of retailers
  9. 44-19-8 · Separate listing of tax in price
  10. 44-19-9 · Advertisement as to assumption of tax by retailer
  11. 44-19-10 · Monthly returns and payments — Monthly reports by show…
  12. 44-19-10.1 · Prepayment of sales tax on cigarettes
  13. 44-19-10.2 · Floor stock tax on inventory
  14. 44-19-10.3 · Electronic filing of sales tax returns
  15. 44-19-11 · Deficiency determinations — Interest
  16. 44-19-12 · Pecuniary penalties for deficiencies
  17. 44-19-13 · Notice of determination
  18. 44-19-14 · Determination without return — Interest and penalties
  19. 44-19-15 · Jeopardy determinations
  20. 44-19-15.2 · Flea markets
  21. 44-19-16 · Finality of determination — Time payment due
  22. 44-19-17 · Hearing by administrator on application
  23. 44-19-18 · Appeals
  24. 44-19-19 · Judgment on review
  25. 44-19-20 · Interest and penalties on delinquent payments
  26. 44-19-20.1 · Interest on overpayments
  27. 44-19-21 · Taxes as debt to state — Lien on real estate
  28. 44-19-22 · Notice of transfer of business — Taxes due immediately
  29. 44-19-23 · Collection powers — Surety bond to pay
  30. 44-19-24 · Disposition of proceeds
  31. 44-19-25 · Claims for refund — Hearing — Judicial review
  32. 44-19-26 · Payment of refunds
  33. 44-19-27 · Records required — Users — Collectors of taxes —…
  34. 44-19-27.1 · Examination of taxpayer’s records — Witnesses
  35. 44-19-27.2 · Power to summon witnesses and evidence
  36. 44-19-27.3 · Service of summons
  37. 44-19-27.4 · Enforcement of summons
  38. 44-19-28 · Reports required as to use tax
  39. 44-19-29 · Access to records of state agencies
  40. 44-19-30 · Information confidential — Types of disclosure authorized
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