Chapter
State Tax Officials
- R.I. Gen. Laws § 44-1-1— Tax administrator — Appointment
- R.I. Gen. Laws § 44-1-2— Powers and duties of tax administrator
- R.I. Gen. Laws § 44-1-3— Delegation of power to collect fees
- R.I. Gen. Laws § 44-1-4— Rules and regulations
- R.I. Gen. Laws § 44-1-5— Repealed
- R.I. Gen. Laws § 44-1-6— Additional collection powers — Nonresident contractors
- R.I. Gen. Laws § 44-1-7— Interest on delinquent payments
- R.I. Gen. Laws § 44-1-7.1— Interest on overpayments
- R.I. Gen. Laws § 44-1-8— Taxes and fees as debt to state
- R.I. Gen. Laws § 44-1-9— Extension of time for filing of reports
- R.I. Gen. Laws § 44-1-10— Compromise or abatement of uncollectible or excessive taxes
- R.I. Gen. Laws § 44-1-11— Refund or credit for overpayments
- R.I. Gen. Laws § 44-1-11.1— Set-off for delinquent taxes — Trust funds
- R.I. Gen. Laws § 44-1-12— Reports under oath — False statements
- R.I. Gen. Laws § 44-1-13— Notice to administrator of constitutional or construction questions in court
- R.I. Gen. Laws § 44-1-14— Disclosure of information to tax officials of federal government or other states, or to other persons
- R.I. Gen. Laws § 44-1-14.1— Joint examinations of returns with other jurisdictions
- R.I. Gen. Laws § 44-1-15— Destruction of obsolete records — Preservation of corporate returns
- R.I. Gen. Laws § 44-1-16— Repealed
- R.I. Gen. Laws § 44-1-17— Repealed
- R.I. Gen. Laws § 44-1-18— Repealed
- R.I. Gen. Laws § 44-1-19— Repealed
- R.I. Gen. Laws § 44-1-20— Repealed
- R.I. Gen. Laws § 44-1-21— Repealed
- R.I. Gen. Laws § 44-1-22— Repealed
- R.I. Gen. Laws § 44-1-23— Release of tax liens
- R.I. Gen. Laws § 44-1-24— Acquisition of property for delinquent state taxes
- R.I. Gen. Laws § 44-1-25— Priority of state tax actions
- R.I. Gen. Laws § 44-1-26— Reciprocal enforcement of tax liabilities between this state and other states
- R.I. Gen. Laws § 44-1-27— Uncollectible checks
- R.I. Gen. Laws § 44-1-28— Mailing as timely tax filing and payment
- R.I. Gen. Laws § 44-1-29— Collection by writ of execution
- R.I. Gen. Laws § 44-1-30— Repealed
- R.I. Gen. Laws § 44-1-31— Taxes and child support to be paid by electronic funds transfer
- R.I. Gen. Laws § 44-1-31.1— Returns to be filed by paid tax return preparers electronically
- R.I. Gen. Laws § 44-1-31.2— Electronic filing of large entity tax returns, electronic payments, and penalties
- R.I. Gen. Laws § 44-1-32— Hearing on application by taxpayer
- R.I. Gen. Laws § 44-1-33— Indemnification
- R.I. Gen. Laws § 44-1-34— Tax administrator to prepare list of delinquent taxpayers — Notice — Public inspection
- R.I. Gen. Laws § 44-1-35— Outside collection agencies
- R.I. Gen. Laws § 44-1-36— Contracts
- R.I. Gen. Laws § 44-1-37— Administrative penalties and attorney’s fees
- R.I. Gen. Laws § 44-1-38— Jeopardy determinations
- R.I. Gen. Laws § 44-1-39— Information deemed state property
- R.I. Gen. Laws § 44-1-40— Tax administrator to prepare list of licensed taxpayers — Notice — Public inspection