R.I. Gen. Laws tit. 44, ch. 11.1 – Political Organization Tax | Midpage

Collections
Rhode Island General Laws

Chapter 44-11.1

R.I. Gen. Laws tit. 44, ch. 11.1

Political Organization Tax

44-11.1-1Definitions 44-11.1-2Imposition of tax 44-11.1-3Filing of tax returns — Due date 44-11.1-4Extension of time for filing of returns 44-11.1-5Determination and payment of tax due — Hearings and redeterminations 44-11.1-6Interest on delinquency payments 44-11.1-7Lien on real estate 44-11.1-8Records, statements, and rules and regulations 44-11.1-9Returns and statements required to show whether political organization is liable 44-11.1-10Supplemental returns — Additional tax or refund 44-11.1-11Claims for refund — Hearing upon denial 44-11.1-12Information confidential — Types of disclosure authorized — Penalties for unauthorized disclosure 44-11.1-13Tax administrator’s power to summon witnesses and evidence 44-11.1-14Service of summons 44-11.1-15Enforcement of summons 44-11.1-16Determination of tax without return 44-11.1-17Pecuniary penalty for failure to file return or to pay tax or for negligence 44-11.1-18Pecuniary penalty for fraud 44-11.1-19Collection of pecuniary penalties 44-11.1-20Examination of taxpayer’s records — Witnesses 44-11.1-21Violations by political organizations 44-11.1-22Violations by individuals 44-11.1-23Criminal penalty for failure to file return 44-11.1-24Appeals 44-11.1-25General collection powers 44-11.1-26Collection by writ of execution 44-11.1-27Tax as debt to state 44-11.1-28Severability