2019 -- H 5615 | |
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LC001383 | |
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STATE OF RHODE ISLAND | |
IN GENERAL ASSEMBLY | |
JANUARY SESSION, A.D. 2019 | |
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A N A C T | |
RELATING TO TAXATION -- ELECTRONIC PAYMENT OF SALES TAXES | |
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Introduced By: Representatives Noret, Serpa, Hawkins, Caldwell, and Canario | |
Date Introduced: February 27, 2019 | |
Referred To: House Finance | |
It is enacted by the General Assembly as follows: | |
1 | SECTION 1. Chapter 44-1 of the General Laws entitled "State Tax Officials" is hereby |
2 | amended by adding thereto the following section: |
3 | 44-1-28.1. Electronic payment of taxes. |
4 | Notwithstanding any inconsistent language to the contrary in this chapter, all sales and |
5 | use tax payments made electronically shall be credited to the taxpayer when received, irrespective |
6 | of the day of the week or time of day they are received. |
7 | SECTION 2. This act shall take effect upon passage. |
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LC001383 | |
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EXPLANATION | |
BY THE LEGISLATIVE COUNCIL | |
OF | |
A N A C T | |
RELATING TO TAXATION -- ELECTRONIC PAYMENT OF SALES TAXES | |
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1 | This act would require that the tax administrator credit electronic sales and use tax |
2 | payments made electronically exactly when received. |
3 | This act would take effect upon passage. |
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LC001383 | |
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