PocketLaw | Rhode Island General Laws | Sales and Use Taxes -

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.