Rhode Island General Laws|CHAPTER 44-19 Sales and Use Taxes — Enforcement and Collection

§ 44-19-1. Annual permit required — Retail business subject to sales tax — Promotion of shows — Revocation of show permit.

§ 44-19-2. Issuance of permit — Assignment prohibited — Display.

§ 44-19-3. Temporary permits.

§ 44-19-4. Return of permit on cessation of business — Cancellation.

§ 44-19-5. Suspension or revocation of permit — New permit.

§ 44-19-5.1. Injunctive relief — Jurisdiction of court.

§ 44-19-6. Penalty for business without permit.

§ 44-19-7. Registration of retailers.

§ 44-19-8. Separate listing of tax in price.

§ 44-19-9. Advertisement as to assumption of tax by retailer.

§ 44-19-10. Monthly returns and payments — Monthly reports by show promoters.

§ 44-19-10.1. Prepayment of sales tax on cigarettes.

§ 44-19-10.2. Floor stock tax on inventory.

§ 44-19-10.3. Electronic filing of sales tax returns.

§ 44-19-11. Deficiency determinations — Interest.

§ 44-19-12. Pecuniary penalties for deficiencies.

§ 44-19-13. Notice of determination.

§ 44-19-14. Determination without return — Interest and penalties.

§ 44-19-15. Jeopardy determinations.

§ 44-19-15.2. Flea markets.

§ 44-19-16. Finality of determination — Time payment due.

§ 44-19-17. Hearing by administrator on application.

§ 44-19-18. Appeals.

§ 44-19-19. Judgment on review.

§ 44-19-20. Interest and penalties on delinquent payments.

§ 44-19-20.1. Interest on overpayments.

§ 44-19-21. Taxes as debt to state — Lien on real estate.

§ 44-19-22. Notice of transfer of business — Taxes due immediately.

§ 44-19-23. Collection powers — Surety bond to pay.

§ 44-19-24. Disposition of proceeds.

§ 44-19-25. Claims for refund — Hearing — Judicial review.

§ 44-19-26. Payment of refunds.

§ 44-19-27. Records required — Users — Collectors of taxes — Promoters — Inspection and preservation of records.

§ 44-19-27.1. Examination of taxpayer's records — Witnesses.

§ 44-19-27.2. Power to summon witnesses and evidence.

§ 44-19-27.3. Service of summons.

§ 44-19-27.4. Enforcement of summons.

§ 44-19-28. Reports required as to use tax.

§ 44-19-29. Access to records of state agencies.

§ 44-19-30. Information confidential — Types of disclosure authorized.

§ 44-19-30.1. Waiver of confidentiality.

§ 44-19-31. Penalty for violations generally.

§ 44-19-32. Deposit in mail as sufficient notice.

§ 44-19-33. Rules and regulations — Forms.

§ 44-19-34. Service of process — Director of business regulation as agent of nonresident seller.

§ 44-19-35. Tax collection as property held in trust for the state.

§ 44-19-36. Notice to segregate trust funds.

§ 44-19-37. Penalty for misappropriation.

§ 44-19-38. Remedy not exclusive.

§ 44-19-39. Exclusion of certain small sales.

§ 44-19-40. Disposition of revenue.

§ 44-19-41. Materialperson — Definitions and applicability.

§ 44-19-42. Suppression of sales — Definitions and applicability.

§ 44-19-43. Managed audit program.

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