Chapter

Political Organization Tax

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