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Sales and Use Taxes - Enforcement and Collection
Law
Rhode Island General Laws
Taxation
Sales and Use Taxes - Enforcement and Collection
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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.