Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-19-20
Interest and penalties on delinquent payments
Any person who fails to pay any tax to the state or any amount of tax required to be collected and paid to the state, except amounts of determinations made by the tax administrator under §§ 44-19-11 â 44-19-14 within the required time shall pay a penalty of ten percent (10%) of the tax or amount of the tax, in addition to the tax or amount of the tax, plus interest at the annual rate provided by § 44-1-7 from the date on which the tax or amount of the tax required to be collected became due and payable to the state until date of payment.
Amendment history
History of Section. P.L. 1947, ch. 1887, art. 2, § 42; G.L. 1956, § 44-19-20; P.L. 1974, ch. 81, § 1; P.L. 1992, ch. 388, § 7.
Source: view the official text
In this chapter (40 sections)
- 44-19-5 · Suspension or revocation of permit â New permit
- 44-19-5.1 · Injunctive relief â 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 â Monthly reports by show…
- 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 â Interest
- 44-19-12 · Pecuniary penalties for deficiencies
- 44-19-13 · Notice of determination
- 44-19-14 · Determination without return â Interest and penalties
- 44-19-15 · Jeopardy determinations
- 44-19-15.2 · Flea markets
- 44-19-16 · Finality of determination â 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 â Lien on real estate
- 44-19-22 · Notice of transfer of business â Taxes due immediately
- 44-19-23 · Collection powers â Surety bond to pay
- 44-19-24 · Disposition of proceeds
- 44-19-25 · Claims for refund â Hearing â Judicial review
- 44-19-26 · Payment of refunds
- 44-19-27 · Records required â Users â Collectors of taxes â…
- 44-19-27.1 · Examination of taxpayerâs records â 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 â 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 â Forms