Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
Rhode-Island
/
Title 44 - Taxation
/
Chapter 44-1 State Tax Officials
Chapter 44-1 State Tax Officials
Section 44-1-1 Tax administrator - Appointment.
Section 44-1-2 Powers and duties of tax administrator.
Section 44-1-3 Delegation of power to collect fees.
Section 44-1-4 Rules and regulations.
Section 44-1-5 Repealed.
Section 44-1-6 Additional collection powers - Nonresident contractors.
Section 44-1-7 Interest on delinquent payments.
Section 44-1-7.1 Interest on overpayments.
Section 44-1-8 Taxes and fees as debt to state.
Section 44-1-9 Extension of time for filing of reports.
Section 44-1-10 Compromise or abatement of uncollectible or excessive taxes.
Section 44-1-11 Refund or credit for overpayments.
Section 44-1-11.1 Set-off for delinquent taxes - Trust funds.
Section 44-1-12 Reports under oath - False statements.
Section 44-1-13 Notice to administrator of constitutional or construction questions in court.
Section 44-1-14 Disclosure of information to tax officials of federal government or other states, or to other persons.
Section 44-1-14.1 Joint examinations of returns with other jurisdictions.
Section 44-1-15 Destruction of obsolete records - Preservation of corporate returns.
Section 44-1-16 - 44-1-22 Repealed.
Section 44-1-23 Release of tax liens.
Section 44-1-24 Acquisition of property for delinquent state taxes.
Section 44-1-25 Priority of state tax actions.
Section 44-1-26 Reciprocal enforcement of tax liabilities between this state and other states.
Section 44-1-27 Uncollectible checks.
Section 44-1-28 Mailing as timely tax filing and payment.
Section 44-1-29 Collection by writ of execution.
Section 44-1-30 Repealed.
Section 44-1-31 Taxes and child support to be paid by electronic funds transfer.
Section 44-1-31.1 Returns to be filed by paid tax return preparers electronically.
Section 44-1-32 Hearing on application by taxpayer.
Section 44-1-33 Indemnification.
Section 44-1-34 Tax Administrator to prepare list of delinquent taxpayers - Notice - Public inspection.
Section 44-1-35 Outside collection agencies.
Section 44-1-36 Contracts.
Section 44-1-37 Administrative penalties and attorney's fees.
Section 44-1-38 Jeopardy determinations.
Section 44-1-39 Information deemed state property.
Section 44-1-40 Tax Administrator to prepare list of licensed taxpayers - Notice - Public inspection.