Collections
Rhode Island General Laws
Title 44
Chapter 44-1
R.I. Gen. Laws tit. 44, ch. 1
State Tax Officials
Learn More
Log In
Sign Up
44-1-1
Tax administrator — Appointment
44-1-2
Powers and duties of tax administrator
44-1-3
Delegation of power to collect fees
44-1-4
Rules and regulations
44-1-5
Repealed
Repealed
44-1-6
Additional collection powers — Nonresident contractors
44-1-7
Interest on delinquent payments
44-1-7.1
Interest on overpayments
44-1-8
Taxes and fees as debt to state
44-1-9
Extension of time for filing of reports
44-1-10
Compromise or abatement of uncollectible or excessive taxes
44-1-11
Refund or credit for overpayments
44-1-11.1
Set-off for delinquent taxes — Trust funds
44-1-12
Reports under oath — False statements
44-1-13
Notice to administrator of constitutional or construction questions in court
44-1-14
Disclosure of information to tax officials of federal government or other states, or to other persons
44-1-14.1
Joint examinations of returns with other jurisdictions
44-1-15
Destruction of obsolete records — Preservation of corporate returns
44-1-16 — 44-1-22
Repealed
Repealed
44-1-23
Release of tax liens
44-1-24
Acquisition of property for delinquent state taxes
44-1-25
Priority of state tax actions
44-1-26
Reciprocal enforcement of tax liabilities between this state and other states
44-1-27
Uncollectible checks
44-1-28
Mailing as timely tax filing and payment
44-1-29
Collection by writ of execution
44-1-30
Repealed
Repealed
44-1-31
Taxes and child support to be paid by electronic funds transfer
44-1-31.1
Returns to be filed by paid tax return preparers electronically
44-1-31.2
Electronic filing of large entity tax returns, electronic payments, and penalties
44-1-32
Hearing on application by taxpayer
44-1-33
Indemnification
44-1-34
Tax administrator to prepare list of delinquent taxpayers — Notice — Public inspection
44-1-35
Outside collection agencies
44-1-36
Contracts
44-1-37
Administrative penalties and attorney’s fees
44-1-38
Jeopardy determinations
44-1-39
Information deemed state property
44-1-40
Tax administrator to prepare list of licensed taxpayers — Notice — Public inspection