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