Partnertax.ai
Start free trial →

Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-5-9

Deductions and penalties to insure prompt payment

Official textwebserver.rilegislature.govlast amended

Any city or town may provide for a deduction from the tax assessed against any person, if paid by an appointed time, or for the penalties by way of percentage on a tax, if not paid at the time appointed, not exceeding eighteen percent (18%) per annum, as it deems necessary to insure punctual payment; provided, that the city of Cranston may charge a penalty not exceeding twelve percent (12%) per annum.

Amendment history

History of Section. G.L. 1896, ch. 50, § 1; G.L. 1909, ch. 62, § 1; G.L. 1923, ch. 64, § 1; G.L. 1938, ch. 36, § 1; G.L. 1956, § 44-5-9; P.L. 1982, ch. 143, § 2; P.L. 1982, ch. 343, § 2.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 44-5-1 · Powers of city or town electors to levy — Date of assessment…
  2. 44-5-2 · Maximum levy
  3. 44-5-2.1 · Jamestown — Maximum levy
  4. 44-5-2.2 · West Warwick — Maximum levy
  5. 44-5-2.3 · Scituate — Maximum levy
  6. 44-5-2.4 · Woonsocket — Maximum levy
  7. 44-5-3 · Ratable property of a city or town — Definitions
  8. 44-5-4 · Purpose of tax levied by city or town electors
  9. 44-5-5 · Determination of date on which taxes due — Penalties on…
  10. 44-5-6 · Repealed
  11. 44-5-7 · Provision for municipal installment payments
  12. 44-5-8 · Form of option for quarterly payment
  13. 44-5-8.1 · Waiver of interest on overdue quarterly tax payments
  14. 44-5-8.2 · Johnston — Tax amnesty period
  15. 44-5-8.3 · Coventry — Tax amnesty period
  16. 44-5-8.4 · Woonsocket — Tax amnesty periods
  17. 44-5-8.5 · Woonsocket — Tax amnesty periods
  18. 44-5-8.6 · East Providence — Tax amnesty periods — Real property…
  19. 44-5-8.7 · East Providence — Tax amnesty periods — Tangible and…
  20. 44-5-9 · Deductions and penalties to insure prompt payment
  21. 44-5-10 · Interest forgiven during wartime military service
  22. 44-5-10.1 · Tax payment relief during periods of governmental cessation…
  23. 44-5-11 · Repealed
  24. 44-5-11.1 · Certification of businesses and employees engaged in…
  25. 44-5-11.2 · Purpose of training and certification provisions
  26. 44-5-11.3 · Annual training institute for tax assessors
  27. 44-5-11.4 · Technology grants for property tax administration
  28. 44-5-11.5 · Legislative findings — Revaluation cycle
  29. 44-5-11.6 · Assessment of valuations — Apportionment of levies
  30. 44-5-11.7 · Permanent legislative oversight commission
  31. 44-5-11.8 · Tax classification
  32. 44-5-11.9 · West Warwick — Residential real estate classification
  33. 44-5-11.10 · Real estate tax classification — East Providence
  34. 44-5-11.11 · Residential real estate classification — West Greenwich
  35. 44-5-11.12 · Residential real estate classification — Glocester
  36. 44-5-11.13 · Homestead exemption in the town of Glocester
  37. 44-5-11.14 · Commercial/residential real estate classification —…
  38. 44-5-11.15 · Authority to extend homestead exemption
  39. 44-5-11.16 · Tax classification — Cumberland
  40. 44-5-11.17 · Division of municipal finance classification exemption…
Full table of contents →