Chapter
Sales and Use Taxes — Enforcement and Collection
- R.I. Gen. Laws § 44-19-1— Annual permit required — Retail business subject to sales tax — Promotion of shows — Revocation of show permit
- R.I. Gen. Laws § 44-19-2— Issuance of permit — Assignment prohibited — Display
- R.I. Gen. Laws § 44-19-3— Temporary permits
- R.I. Gen. Laws § 44-19-4— Return of permit on cessation of business — Cancellation
- R.I. Gen. Laws § 44-19-5— Suspension or revocation of permit — New permit
- R.I. Gen. Laws § 44-19-5.1— Injunctive relief — Jurisdiction of court
- R.I. Gen. Laws § 44-19-6— Penalty for business without permit
- R.I. Gen. Laws § 44-19-7— Registration of retailers
- R.I. Gen. Laws § 44-19-8— Separate listing of tax in price
- R.I. Gen. Laws § 44-19-9— Advertisement as to assumption of tax by retailer
- R.I. Gen. Laws § 44-19-10— Monthly returns and payments — Monthly reports by show promoters
- R.I. Gen. Laws § 44-19-10.1— Prepayment of sales tax on cigarettes
- R.I. Gen. Laws § 44-19-10.2— Floor stock tax on inventory
- R.I. Gen. Laws § 44-19-10.3— Electronic filing of sales tax returns
- R.I. Gen. Laws § 44-19-11— Deficiency determinations — Interest
- R.I. Gen. Laws § 44-19-12— Pecuniary penalties for deficiencies
- R.I. Gen. Laws § 44-19-13— Notice of determination
- R.I. Gen. Laws § 44-19-14— Determination without return — Interest and penalties
- R.I. Gen. Laws § 44-19-15— Jeopardy determinations
- R.I. Gen. Laws § 44-19-15.2— Flea markets
- R.I. Gen. Laws § 44-19-16— Finality of determination — Time payment due
- R.I. Gen. Laws § 44-19-17— Hearing by administrator on application
- R.I. Gen. Laws § 44-19-18— Appeals
- R.I. Gen. Laws § 44-19-19— Judgment on review
- R.I. Gen. Laws § 44-19-20— Interest and penalties on delinquent payments
- R.I. Gen. Laws § 44-19-20.1— Interest on overpayments
- R.I. Gen. Laws § 44-19-21— Taxes as debt to state — Lien on real estate
- R.I. Gen. Laws § 44-19-22— Notice of transfer of business — Taxes due immediately
- R.I. Gen. Laws § 44-19-23— Collection powers — Surety bond to pay
- R.I. Gen. Laws § 44-19-24— Disposition of proceeds
- R.I. Gen. Laws § 44-19-25— Claims for refund — Hearing — Judicial review
- R.I. Gen. Laws § 44-19-26— Payment of refunds
- R.I. Gen. Laws § 44-19-27— Records required — Users — Collectors of taxes — Promoters — Inspection and preservation of records
- R.I. Gen. Laws § 44-19-27.1— Examination of taxpayer’s records — Witnesses
- R.I. Gen. Laws § 44-19-27.2— Power to summon witnesses and evidence
- R.I. Gen. Laws § 44-19-27.3— Service of summons
- R.I. Gen. Laws § 44-19-27.4— Enforcement of summons
- R.I. Gen. Laws § 44-19-28— Reports required as to use tax
- R.I. Gen. Laws § 44-19-29— Access to records of state agencies
- R.I. Gen. Laws § 44-19-30— Information confidential — Types of disclosure authorized
- R.I. Gen. Laws § 44-19-30.1— Waiver of confidentiality
- R.I. Gen. Laws § 44-19-31— Penalty for violations generally
- R.I. Gen. Laws § 44-19-32— Deposit in mail as sufficient notice
- R.I. Gen. Laws § 44-19-33— Rules and regulations — Forms
- R.I. Gen. Laws § 44-19-34— Service of process — Director of business regulation as agent of nonresident seller
- R.I. Gen. Laws § 44-19-35— Tax collection as property held in trust for the state
- R.I. Gen. Laws § 44-19-36— Notice to segregate trust funds
- R.I. Gen. Laws § 44-19-37— Penalty for misappropriation
- R.I. Gen. Laws § 44-19-38— Remedy not exclusive
- R.I. Gen. Laws § 44-19-39— Exclusion of certain small sales
- R.I. Gen. Laws § 44-19-40— Disposition of revenue
- R.I. Gen. Laws § 44-19-41— Materialperson — Definitions and applicability
- R.I. Gen. Laws § 44-19-42— Suppression of sales — Definitions and applicability
- R.I. Gen. Laws § 44-19-43— Managed audit program