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R.I. Gen. Laws tit. 44, ch. 19 – Sales and Use Taxes — Enforcement and Collection | Midpage
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Rhode Island General Laws
Title 44
Chapter 44-19
R.I. Gen. Laws tit. 44, ch. 19
Sales and Use Taxes — Enforcement and Collection
44-19-1
Annual permit required — Retail business subject to sales tax — Promotion of shows — Revocation of show permit
44-19-2
Issuance of permit — Assignment prohibited — Display
44-19-3
Temporary permits
44-19-4
Return of permit on cessation of business — Cancellation
44-19-5
Suspension or revocation of permit — New permit
44-19-5.1
Injunctive relief — 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 — Monthly reports by show promoters
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 — Interest
44-19-12
Pecuniary penalties for deficiencies
44-19-13
Notice of determination
44-19-14
Determination without return — Interest and penalties
44-19-15
Jeopardy determinations
44-19-15.2
Flea markets
44-19-16
Finality of determination — 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 — Lien on real estate
44-19-22
Notice of transfer of business — Taxes due immediately
44-19-23
Collection powers — Surety bond to pay
44-19-24
Disposition of proceeds
44-19-25
Claims for refund — Hearing — Judicial review
44-19-26
Payment of refunds
44-19-27
Records required — Users — Collectors of taxes — Promoters — Inspection and preservation of records
44-19-27.1
Examination of taxpayer’s records — 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 — 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 — Forms
44-19-34
Service of process — Director of business regulation as agent of nonresident seller
44-19-35
Tax collection as property held in trust for the state
44-19-36
Notice to segregate trust funds
44-19-37
Penalty for misappropriation
44-19-38
Remedy not exclusive
44-19-39
Exclusion of certain small sales
44-19-40
Disposition of revenue
44-19-41
Materialperson — Definitions and applicability
44-19-42
Suppression of sales — Definitions and applicability
44-19-43
Managed audit program