2005 -- H 6104 SUBSTITUTE A
A N A C T
RELATING TO STATUTES AND STATUTORY CONSTRUCTION
Introduced By: Representative Gordon D. Fox
Date Introduced: March 01, 2005
It is enacted by the General Assembly as follows:
SECTION 1. Section 5-6-28 of the General Laws in Chapter 5-6 entitled "Electricians" is
hereby amended to read as follows:
5-6-28. Penalties for unlicensed work. -- Any person, firm, association, corporation, or
these any person, firm, association or corporation, and any
or officer of any firm, association, or corporation individually entering upon or engaging in the
previously defined business and work, without having complied with the provisions of this
chapter, shall be assessed penalties pursuant to section 5-6-32.
SECTION 2. Section 5-23-2 of the General Laws in Chapter 5-23 entitled “Sunday
Business” is hereby amended to read as follows:
5-23-2. Licenses for Sunday and holiday business. - - (a) The city or town council of
any city or town shall grant licenses for the sale by retail establishments at any places in that town
or city designated in those licenses, on the first day of the week, Sunday, and on holidays
enumerated in section 5-23-1. No license shall be issued on December 25 of any year or on
Thanksgiving Day, except to:
Pharmacies licensed under chapter
19 19.1 of this title [repealed,
see chapter 19.1 of this
title]; provided, however, that no
drug (as defined in section 5-19.1-2) or controlled substance
(as defined in section 5-19.1-2) requiring a prescription (as defined in section 5-19.1-2) shall be
dispensed or sold unless a licensed pharmacist-incharge (as defined in section 5-19.1-2) is
available on the premises;
(2) Retail establishments which principally sell food products as defined in § 44-18-30(9)
and which employ fewer than six (6) employees per shift at any one location;
(3) Retail establishments principally engaged in the sale of cut flowers, floral products,
plants, shrubs, trees, fertilizers, seeds, bulbs, and garden accessories;
(4) Retail establishments principally engaged in the sale and/or rental of video cassette
(5) Retail establishments principally engaged in the preparation and/or sale of bakery
(b) Retail establishments licensed pursuant to this section may be permitted to open for
business on Sundays between the hours of 12:00 noon and 6:00 P.M., except that pharmacies
19 19.1 of this title [repealed, see chapter
19.1 of this title] and retail
establishments which principally sell food products as defined in § 44-18-30(9), and retail
establishments engaged in the sale of pools and pool supplies for the period beginning on March
1st and ending on November 30, may be open during their normal working hours. Retail
establishments licensed pursuant to this section may be permitted to open for business during
holidays on their normal business working hours. The city of Newport and the towns of Westerly,
Cumberland and Glocester each may, by ordinance, authorize the retail establishments within
their respective jurisdictions, which are licensed pursuant to this section, to remain open for
business on Sundays between the hours of 9:00 A.M. and 10:00 P.M. or any portion of those
(c) The town of New Shoreham may, by ordinance, authorize the retail establishments
within its jurisdiction which are licensed pursuant to this section to remain open for business on
Sundays between the hours set by the ordinance.
(d) Retail establishments licensed pursuant to this section shall be exempt from the
chapter 40 of title 11 [repealed],entitled ‘‘Sunday Laws’’, and
chapter 1 of title 25,
entitled ‘‘Holidays and Days of Special Observance’’, and those establishments may sell any and
all items sold in the ordinary course of business with the exception of alcoholic beverages.
(e) All retail establishments may sell any and all items sold in the ordinary course of
business with the exception of alcoholic beverages after obtaining a license on those Sundays
between Thanksgiving day and Christmas between the hours of 10:00 A.M. and 7:00 P.M.
(f) Retail establishments engaged in the sale of cut flowers, floral products, plants,
shrubs, trees, fertilizer, seeds, bulbs and gardening accessories, metal goods, locks, tools, and
cutlery including any concession operated by or on the premises of a larger establishment, shall
be licensed, prior to the sale of those products, in accordance with this section; provided, that the
hours of operation on Sundays or holidays shall be between the hours of 9:00 A.M. and 6:00 P.M.
(g) Retail establishments engaged primarily in the sale and/or rental of video cassette
tapes shall be licensed in accordance with this section; provided, that the hours of operation on
Sundays and holidays may be between the hours of 10:00 A.M. and 10:00 P.M.
(h) All employees engaged in work during Sundays or holidays pursuant to the provisions
of this section shall receive from their employer no less than time and a half for the work so
performed and shall be guaranteed at least a minimum of four (4) hours employment; except
those employees referred to in § 28-12-4.3(a)(4), provided that the work performed by the
employee is strictly voluntary and refusal to work for any retail establishment on a Sunday or
holiday is not a ground for discrimination, dismissal, or discharge or any other penalty upon the
employee. The city or town council may fix and cause to be paid into the city or town treasury for
each license issued pursuant to this section a fee not to exceed the sum of one hundred dollars
($100) and may fix the time or times when the license granted terminates; provided, that the city
or town council shall not charge a licensing fee to any charitable, benevolent, educational,
philanthropic, humane, patriotic, social service, civic, fraternal, police, fire, labor, or religious
organization which is not operated for profit.
(i) Retail establishments engaged principally in the preparation and/or sale of bakery
products and pharmacies shall be licensed prior to the sale of those products in accordance with
this section; provided, that the time and one half and voluntary work provisions do not apply.
(j) Each city or town council shall fix, limit and specify those rules, regulations, and
conditions relating to the granting, holding and exercising those licenses as it deems necessary or
advisable and as are not inconsistent with law, and may suspend or revoke any license granted by
it for more than two (2) violations of those rules, regulations, and conditions, during a calendar
(k) Retail establishments engaged in the sale of bait and recreational fishing products
shall be licensed prior to the sale of those products in accordance with this section; provided, that
the hours of operation on Sundays and holidays shall be between the hours of 5:00 A.M. and 8:00
P.M. or any portion of those hours.
(l) Each city or town shall grant Class A licenses authorizing retail establishments which
sell alcoholic beverages for consumption off of the premises within its jurisdiction to sell on
Sundays, alcoholic beverages in accordance with the terms of this chapter and that of title 3 of the
general laws, provided that it shall not permit such sale prior to the hour of twelve noon (12:00
p.m.) or on Christmas day, if Christmas shall occur on a Sunday; provided further, that no
employee shall be required to work and refusal to work on a Sunday shall not be the grounds for
discrimination, dismissal, discharge, deduction of hours, or any other penalty.
(m) Retail establishments engaged in the sale of furniture shall be licensed prior to the
sale of those products in accordance with this section; provided that the hours of operation on
Sundays and holidays shall be between the hours of 11:00 A.M. and 6:00 P.M. or any portion of
SECTION 3. Section 5-34.2-2 of the General Laws in Chapter 5-34.2 entitled “Nurse
Anesthetists” is hereby amended to read as follows:
5-34.2-2. Definitions. -- (a) ‘‘Board’’ means the board of nurse registration and nurse
education established in section 5-34-4.
(b) ‘‘Certified registered nurse anesthetist’’ (CRNA) means a registered nurse who has
successfully met the requirements stated in this chapter.
(c) ‘‘Practice of certified registered nurse anesthesia’’ means providing certain health
care services under the supervision of anesthesiologists, licensed physicians, or licensed dentists
accordance with section 5-31.1-1
(14) (16) which requires
substantial specialized knowledge,
judgment and skill related to the administration of anesthesia, including preoperative and
postoperative assessment of patients; administering anesthetics; monitoring patients during
anesthesia; management of fluid in intravenous therapy and management of respiratory care.
SECTION 4. Section 5-37.6-3 of the General Laws in Chapter 5-37.6 entitled “Pain
Assessment Act” is hereby amended to read as follows:
5-37.6-3. Definitions. -- As used in this chapter, the following terms have the following
(1) ‘‘Assessment of pain’’ means the act of assessing an unpleasant sensation occurring
in varying degrees of severity as a consequence of injury, disease, or emotional disorder;
(2) ‘‘Director’’ means the director of the department of health;
‘‘Health care facilities’’ is defined in the same manner as in
23-17-2(5) [section 23-17-2(6) ];
(4) ‘‘Health care provider’’ means any person licensed by this state to provide or lawfully
providing health care services, including, but not limited to, a physician, dentist, optometrist,
nurse, podiatrist, physical therapist, nurse practitioner or physician’s assistant;
(5) ‘‘Person’’ means any individual, trust or estate, partnership, limited liability
corporation, corporation (including associations, joint stock companies, and insurance
companies), state, or political subdivision or instrumentality of a state;
(6) ‘‘Regular basis’’ means a procedure done on a customary, usual, normal, orderly,
even, or symmetrical schedule.
SECTION 5. Section 5-49-6 of the General Laws in Chapter 5-49 entitled “Hearing Aid
Dealers and Fitters” is hereby amended to read as follows:
5-49-6. Issuance of licenses and certificates of endorsement. -- (a) The department
shall register each applicant without discrimination who passes an examination as provided in
and upon Upon the applicant’s payment of
twenty-five dollars ($25.00) per
annum for each year of the term of license, the department shall issue to the applicant a license
signed by the department. The total fee for the entire term of licensure shall be paid prior to the
issuance of the license.
(1) Whenever the board determines that another state or jurisdiction has requirements
equivalent to or higher than those in effect pursuant to this chapter, and that this state or
jurisdiction has a program equivalent to or stricter than the program for determining whether
applicants pursuant to this chapter are qualified to dispense and fit hearing aids, the department
may issue certificates of endorsement to applicants who hold current, unsuspended, and
unrevoked certificates or licenses to fit and sell hearing aids in that other state or jurisdiction.
(2) No applicant for certificate of endorsement shall be required to submit to or undergo a
qualifying examination, etc., other than the payment of fees, pursuant to section 5-49-11.
(3) The holder of a certificate of endorsement shall be registered in the same manner as a
licensee. The fee for an initial certificate of endorsement shall be the same as the fee for an initial
license. Fees, grounds for renewal, and procedures for the suspension and revocation of
certificates of endorsement shall be the same as for renewal, suspension, and revocation of a
SECTION 6. Section 5-63.2-13 of the General Laws in Chapter 5-63.2 entitled “Mental
Health Counselors and Marriage and Family Therapists” is hereby amended to read as follows:
5-63.2-13. Licensure application. -- (a) Each person desiring to obtain a license as a
practicing marriage and family therapist or clinical mental health counselor shall make
application to the board upon the form and in the manner that the board prescribes and shall
furnish satisfactory evidence to the board that she or he:
(1) Is of good moral character;
(2) Has not engaged or is not engaged in any practice or conduct which would be a
ground for refusing to issue a license under section 5-63.2-21 of this chapter;
(3) Is qualified for licensure pursuant to the requirements of this chapter, or is currently
certified by the Rhode Island department of health as a mental health counselor or a marriage and
family therapist. The transition from certification to licensure does not require an additional fee
Applications before January 1, 1998. Any person who applied on or before
January 1, 1998,
shall be issued a license by the board if she or he meets the qualifications
stated in subdivisions
(a)(1), (2),and (3) of this section and provides evidence to the board that she
or he meets
educational and experience qualifications as follows: (1)
Education requirements: an appropriate graduate degree, as defined by the
board, from a
regionally accredited institution recognized at the time of granting the
Experience requirements: at least five (5) years of clinical experience in the
marriage and family therapy or mental health counseling, and membership in or
certification by an
appropriate professional organization, as defined by the board.
Applications after January 1, 1998. Any person who applies to the board after
1998, shall be issued a license by
the board if she or he meets the qualifications stated in
subdivisions (a)(1), (2), and (3) of this section and provides satisfactory evidence to the board that
she or he:
(1) Meets educational experience qualifications as follows:
(i) Educational requirements: a master’s degree or certificate in advanced graduate
studies or a doctoral degree in marriage and family therapy or mental health counseling from a
recognized educational institution, or a graduate degree in an allied field from a recognized
educational institution and graduate level course work which is equivalent to a master’s degree in
marriage and family therapy or mental health counseling, as determined by the board.
(ii) Experience requirements: successful completion of two (2) calendar years of work
experience in marriage and family therapy or mental health counseling under qualified
supervision following receipt of a qualifying degree.
(2) Passes an examination administered by the board.
SECTION 7. Sections 11-37.1-3, 11-37.1-13, and 11-37.1-14 of the General Laws in
Chapter 11-37.1 entitled “Sexual Offender Registration and Community Notification” are hereby
amended to read as follows:
11-37.1-3. Registration required - Persons covered. -- (a) Any person who, in this or
any other jurisdiction: (1) has been convicted of a criminal offense against a victim who is a
minor, (2) has been convicted of a sexually violent offense, (3) has been determined to be a
sexually violent predator, (4) has committed an aggravated offense as defined in section 11-37.1-
2, or (5) is a recidivist, as defined in section 11-37.1-4, shall be required to register his or her
current address with the local law enforcement agency having jurisdiction over the city or town in
which the person having the duty to register resides for the time period specified in section 11-
(b) Any person who is: (1) a nonresident worker who has committed an offense that is
subject to registration in the state of his or her residence and who is employed or carrying on a
vocation in Rhode Island as defined in section 11-37.1-2(g), or (2) a nonresident student as
section 11-37.1-2(l) [section 11-37.1-2(m) ] who has committed
an offense that is
subject to registration in the state of his or her residence and who is attending an educational
institution in Rhode Island, shall be required to register his or her current address and the address
of his or her place of employment or school attended with the local law enforcement agency
having jurisdiction over the city or town in which the nonresident worker or student is employed
or attending school.
(c) Any person having a duty to register as a sex offender in subsection (a) of this section
who is enrolled at, employed at or carrying on a vocation at an institution of higher education
shall have an additional duty to register the information described in subsection (a) of this section
with the local law enforcement agency in the city or town where the primary campus of the
institution of higher education at which the person is enrolled, employed or carrying on a
vocation who is located for the period of time they are enrolled at, employed at or carrying on a
vocation at the institution of higher education.
11-37.1-13. Notification procedures for tiers two (2) and three (3). -- If after review of
the evidence pertaining to a person required to register according to the criteria set forth in section
11-37.1-12, the board is satisfied that risk of re-offense by the person required to register is either
moderate or high, the sex offender community notification unit of the parole board shall notify
the person, in writing, by letter or other documentation:
(1) That community notification will be made not less than ten (10) business days from
the date of the letter or other document evidencing an intent to promulgate a community notice in
section 11-37.1-12(c)(2)(ii) or (iii) [section 11-37.1-12(b) ],
together with the
level, form and nature that the notification will take;
(2) That unless an application for review of the action is filed within the time specified by
the letter or other documentation, which in any case shall not be less than ten (10) business days,
by the adult offender subject to community notification, with the criminal calendar judge of the
superior court for the county in which the adult offender who is the subject of notification resides
or intends to reside upon release, or by the juvenile offender subject to community notification
over whom the family court exercises jurisdiction, with the clerk of the family court for the
county in which the juvenile offender resides or intends to reside upon release, whose name shall
be specified in the letter or other document, requesting a review of the determination to
promulgate a community notification, that notification will take place;
(3) That should the person subject to community notification, file an application
for review on or before the date specified by the letter or other documentation, that no
community notification will take place, unless and until affirmed by the court or, if
reversed, until the time that the attorney general or his or her designee provides for a
notification in accord with the reasons specified for the reversal by the court;
(4) That the person has a right to be represented by counsel of their own choosing or by
an attorney appointed by the court, if the court determines that he or she cannot afford counsel;
(5) That the filing of an application for review may be accomplished, in the absence of
counsel, by delivering a letter objecting to the notification and/or its level, form or nature,
together with a copy of the letter or other documentation describing the proposed community
notification, addressed to the judge described in the communication to the clerk of the superior
court in the county in which the adult offender resides or intends to reside upon release, or in the
case of juvenile offenders over whom the family court exercises jurisdiction, addressed to the
judge described in the communication to the clerk of the family court in the county in which the
juvenile offender resides or intends to reside upon release.
11-37.1-14. Preliminary proceedings on objection to community notification -
Procedures. -- Upon receipt of a request from a person subject to community notification under
11-37.1-12(c)(2)(ii) or (iii) [section
11-37.1-12(b) ], the superior court, or the family court
of the county in which the person resides or intends to reside upon release, shall:
(1) Set a date for hearing and decision on the matter;
(2) Provide notice of the date for the hearing to both the applicant or his or her counsel
and to the attorney general;
(3) Appoint counsel for the applicant if he or she cannot afford one; and
(4) Direct that the attorney general promptly provide copies of all papers, documents and
other materials which formed the basis for the determination of the level and manner of
community notification be provided to the court and the applicant or his or her counsel.
SECTION 8. Section 15-21-2 of the General Laws in Chapter 15-21 entitled “Child
Support Lien Act” is hereby amended to read as follows:
15-21-2. Creation of lien. -- (a) A child support obligation or reimbursement order
which is enforceable by the department of administration, division of taxation, child support
enforcement, in accordance with Title IV Part D of the Social Security Act, 42 U.S.C. section 651
et seq., and which is unpaid in whole or in part shall, as of the date on which it was due, be a lien
in favor of the obligee or assignee in an amount sufficient to satisfy unpaid child support, whether
the amount due is a fixed sum or is accruing periodically. Once a child support lien arises, the lien
shall incorporate any unpaid child support which may accrue in the future and shall not terminate
as provided in
15-21-4(f) [section 15-21-4(g) ]. The lien shall
encumber all tangible and
intangible property, whether real or personal, and rights to property, whether legal or equitable,
belonging to the obligor including, but not limited to, the obligor's interest in any jointly held
property. An interest in personal property acquired by the obligor after the child support lien
arises shall be subject to the lien. Without limiting the forgoing, "property" as used in this chapter
shall also include insurance and workers' compensation payments.
(b) In any case where a lien arises in jointly held property, a non-obligor joint party
whose interest appears of record or is otherwise known to the department shall receive notice of
intent to lien and may request an administrative hearing with the department to contest the scope
of the property interests of the lien or may seek judicial review by motion to the family court.
Service of the notice shall be made by first class mail.
[See section 12-1-15 of the General Laws.]
SECTION 9. Section 15-22-5 of the General Laws in Chapter 15-22 entitled “Exchange
of Information in Support of Child Support Collection” is hereby amended to read as follows:
15-22-5. Disclosure of personal data prohibited - Petition for disclosure - Motion to
seal court files - Determination of harm - Limited disclosure. -- (a) A person or agency,
including the IV-D agency, seeking personal data which the IV-D agency is prohibited from
disclosing because of a history of domestic violence but which could otherwise be disclosed
15-22-2(a) [section 15-22-1(a) ], or which the Federal Parent
established pursuant to title IV, part D of the Social Security Act is prohibited from disclosing
because the secretary of the federal department of health and human services has been notified
that there is reasonable evidence of a history of domestic violence, may file a petition with the
family court to request disclosure of the personal data. The petition shall specify the purposes for
which the personal data is required. When a petition is filed under this section, or when the court
receives notice from the IV-D agency through a motion to seal the file or otherwise, that the IV-D
agency has been notified of a history of domestic violence pursuant to section 15-22-4, the court
shall determine whether disclosure of personal data could be harmful to the parent or child before
releasing the data to any other person or agency. The parent may provide the information in
writing and shall not be required to appear in person to contest the release of information. The
court shall also notify the IV-D agency of any petition to disclose files pursuant to this section,
and the IV-D agency shall provide the court with any reasonable evidence of a history of
domestic violence when it has been provided to the IV-D agency pursuant to section 15-22-4. The
court may also request information directly from the Federal Parent Locator Service, from the IV-
D agency of another state, and from any other source.
(b) (1) In determining whether disclosure of personal data meets the definition of a
history of domestic violence and could be harmful to the parent or child, the court shall consider
any relevant information provided by the parent or child, any information provided by the IV-D
agency or by the IV-D agency of another state, any evidence provided by the person seeking the
personal data, whether the address of the parent or child has been impounded, and any other
relevant evidence, including information contained in the records of the statewide domestic
violence record keeping system. Documentary evidence transmitted to the court by facsimile,
telecopier, or other means that do not provide an original writing may not be excluded from
evidence on an objection based on the means of transmission. The court may permit a party or
witness to be deposed or to testify by telephone, audiovisual means, or other electronic means.
(2) The court shall not enter an order to disclose personal data without reviewing all of
the information that has been provided to the court and shall not draw an adverse inference from
the failure of the parent to appear in person to contest disclosure of information.
(3) The court may, upon motion by any party, or the division of taxation, child support
enforcement, or on its own, enter an order:
(i) Sealing the file and prohibiting any disclosure of confidential information by the court
or its agents;
(ii) Obliterating location information contained in the court file;
(iii) Permitting disclosure by the court or its agents to a specific person or persons;
(iv) Prohibiting disclosure by the court or its agents to a specific person or persons; or
(v) Removing any restrictions on disclosure by the court and its agents.
(4) An order permitting disclosure of personal data may specify the purposes for which
the data may be used and may prohibit a person to whom the data is disclosed from making
further disclosures to any other person. The court shall notify the IV-D agency of any order
entered pursuant to this section. Any person or agency who violates an order issued pursuant to
this section may be held in contempt of court and subject to the penalties provided in section 15-
(5) The court may disclose location information about a parent for the limited purpose of
notifying the parent of a proceeding under this section or of any other proceeding in the probate
and family court, provided that the information shall not be disclosed to another party unless the
court issues an order pursuant to this section permitting the disclosure.
SECTION 10. Sections 17-20-4 and 17-20-6.1 of the General Laws in Chapter 17-20
entitled “Mail Ballots” are hereby amended to read as follows:
17-20-4. Exemption from registration. -- Any member of the armed forces or of the
merchant marine of the United States in active service, any person absent from the state in the
of "services intimately connected with military operations", as
section 17- 20-3(c)
[section 17-20-3(d) ], and any
person employed outside of the United States, as defined in section
17-20-3(d) [section 17-20-3(c) ]
who, except for registration, would be a qualified elector
of this state, shall be exempt during the period of his or her service or employment and for two
(2) years thereafter from the registration requirements of the Constitution of this state.
17-20-6.1. Alternative methods of voting by citizens covered by the Uniformed and
Overseas Citizens Absentee Voting Act (UOCAVA). -- (a) It is the intent and purpose that the
provisions set forth in this section are designed to facilitate the federal mandate of the Uniformed
and Overseas Citizens Absentee Voting Act (UOCAVA), 42 U.S.C. section 1973ff et seq.
(b) The Federal Post Card Application (FPCA) may be used as a request for an absentee
(1) A member of the armed forces who is absent from the state by reason of being in
(2) Any person absent from the state in performance of "services intimately connected
military operations" as defined in
§ 17-20-3(c) [section 17-20-3(d) ];
Any person who is employed outside of the United States as defined in
[section 17-20-3(c) ].
(c) The single FPCA card shall permit the person to request an absentee ballot for each
primary and election through the next two (2) regularly scheduled general elections for federal
office in which the voter is eligible to vote.
(d) The FPCA card must be received by the local board of canvassers where the person
last maintains his/her residence for voting purposes within the time frame for applying for
absentee ballots as set forth in this title.
(e) If the FPCA, when used in accordance with this section, is sent by the voter
through electronic transmission, it must be sent to the secretary of state and it must be
received by the secretary of state by the deadline for applying for absentee ballots as set
forth in this title. The secretary of state shall then forward the FPCA to the appropriate
local authority who shall immediately certify and return the FPCA to the secretary of
state with the notation that the corresponding ballots shall be sent by mail and electronic
transmission. The secretary of state shall transmit ballots only to the facsimile number
provided by the Federal Voter Assistance Program. The ballots sent by electronic
transmission shall be returned to the state board by electronic transmission. These ballots
will be counted at the state board in accordance with rules and regulations promulgated
by the state board.
(f) The voter's signature on the FPCA does not need to be witnessed or notarized, when
the FPCA is submitted as provided in this section.
(g) If a voter is casting a mail ballot received through the use of the FPCA card as
provided in this section, the voter's signature does not need to be witnessed or notarized on the
certifying envelope used for the return of the voted mail ballot.
SECTION 11. Sections 21-27-1 and 21-27-6.1 of the General Laws in Chapter 21-27
entitled “Sanitation in Food Establishments” are hereby amended to read as follows:
21-27-1. Definitions. -- Unless otherwise specifically provided in this chapter, the
following definitions apply to this chapter:
(1) "Approved" means approved by the director.
(2) "Commissary" means a central processing establishment where food is prepared for
sale or service off the premises or by mobile vendor.
(3) "Department" means the department of health.
(4) "Director" means the director of health or the director's duly appointed agents.
(5) "Farmers market" means a market where two (2) or more farmers are selling produce
exclusively grown on their own farms on a retail basis to consumers. Excluded from this term is
any market where farmers or others are selling produce at wholesale and/or any market in which
any individual is selling produce not grown on his or her own farm.
(6) "Farm home food manufacture" means the production in accordance with the
requirements of section 21-27-6.1 of food for retail sale in a residential kitchen on a farm which
produces agricultural products for human consumption and the operator of which is eligible for
from the sales and use tax in accordance with
section 44-18-30(33) section
(7) "Food" means: (i) articles used for food or drink for people or other animals, (ii)
chewing gum, and (iii) articles used for components of any food or drink article.
(8) "Food business" means and includes any establishment or place, whether fixed or
mobile, where food or ice is held, processed, manufactured, packaged, prepared, displayed,
served, transported, or sold.
(9) "Food service establishment" means any fixed or mobile restaurant, coffee shop,
cafeteria, short-order cafe, luncheonette, grill, tearoom, sandwich shop, soda fountain, tavern; bar,
cocktail lounge, night club, roadside stand, industrial feeding establishment, private, public or
nonprofit organization or institution routinely serving food, catering kitchen, commissary or
similar place in which food or drink is prepared for sale or for service on the premises or
elsewhere, and any other eating or drinking establishment or operation where food is served or
provided for the public with or without charge.
(10) "Mobile food service unit" means a unit that prepares and/or sells food products for
(11) "Person" means any individual, firm, co-partnership, association, or private or
(12) "Processor" means one who combines, handles, manufactures or prepares, packages,
and stores food products.
(13) "Operator" in relation to food vending machines means any person who by contract,
agreement, lease, rental, or ownership sells food from vending machines.
(14) "Retail" means when eighty percent (80%) or more of sales are made directly to
(15) "Retail peddler" means a food business which sells meat, seafood, and dairy
products directly to the consumer, house to house or in a neighborhood.
(16) "Roadside farmstand" means a stand or location adjacent to a farm where produce
grown only on that farm is sold at the time of harvest.
(17) "Vending machine site or location" means the room, enclosure, space, or area where
one or more vending machines are installed and/or operated.
(18) "Warehouse" means a place for the storage of dried, fresh, or frozen food or food
products, not including those areas associated within or directly part of a food service
establishment or retail market.
(19) "Wholesale" means when eighty percent (80%) or more of the business is for resale
21-27-6.1. Farm home food manufacture. -- Notwithstanding the other provisions of
this chapter, the department of health shall permit farm home food manufacture and the sale of
the products of farm home food manufacture at farmers' markets, farmstands, and other markets
and stores operated by farmers for the purpose of the retail sale of the products of Rhode Island
farms, provided that the requirements of this section are met.
(1) The farm home food products shall be produced in a kitchen that is on the premises of
a farm and meets the standards for kitchens as provided for in minimum housing standards,
adopted pursuant to chapter 24.2 of title 45 and the Housing Maintenance and Occupancy Code,
adopted pursuant to chapter 24.3 of title 45, and in addition the kitchen shall:
(i) Be equipped at minimum with either a two (2) compartment sink or a dishwasher that
reaches one hundred fifty (150) degrees Fahrenheit after the final rinse and drying cycle and a one
(ii) Have sufficient area or facilities, such as portable dish tubs and drain boards, for the
proper handling of soiled utensils prior to washing and of cleaned utensils after washing so as not
to interfere with safe food handling; equipment, utensils, and tableware shall be air dried;
(iii) Have drain boards and food preparation surfaces that shall be of a nonabsorbent,
corrosion resistant material such as stainless steel, formica or other chip resistant, nonpitted
(iv) Have self-closing doors for bathrooms that open directly into the kitchen;
(v) If farm is on private water supply it must be tested once per year.
(2) The farm home food products are prepared and produced ready for sale under the
(i) Pets are kept out of food preparation and food storage areas at all times;
(ii) Cooking facilities shall not be used for domestic food purposes while farm home food
products are being prepared;
(iii) Garbage is placed and stored in impervious covered receptacles before it is removed
from the kitchen, which removal shall be at least once each day that the kitchen is used for farm
home food manufacture;
(iv) Any laundry facilities which may be in the kitchen shall not be used during farm
home food manufacture;
(v) Recipe(s) for each farm home food product with all the ingredients and quantities
listed, and processing times and procedures, are maintained in the kitchen for review and
(vi) List ingredients on product;
(vii) Label with farm name, address and telephone number.
(3) Farm home food manufacture shall be limited to the production of nonpotentially
hazardous food and foods that do not require refrigeration, including:
(i) Jams, jellies, preserves and acid foods, such as vinegars, that are prepared using fruits,
vegetables and/or herbs that have been grown locally;
(ii) Double crust pies that are made with fruit grown locally;
(iii) Yeast breads;
(iv) Maple syrup from the sap of trees on the farm or of trees within a twenty (20) mile
radius of the farm;
(v) Candies and fudges;
(vi) Dried herbs and spices.
(4) Each farm home kitchen shall be registered with the department of health and shall
require a notarized affidavit of compliance, in any form that the department may require, from the
owner of the farm that the requirements of this section have been met and the operation of the
kitchen shall be in conformity with the requirements of this section. A certificate of registration
shall be issued by the department upon the payment of a fifty dollar ($50.00) fee and the
submission of an affidavit of compliance. The certificate of registration shall be valid for one year
after the date of issuance; provided, however, that the certificate may be revoked by the director
at any time for noncompliance with the requirements of the section. The certificate of registration,
with a copy of the affidavit of compliance, shall be kept in the kitchen where the farm home food
manufacture takes place. The director of health shall have the authority to develop and issue a
standard form for the affidavit of compliance to be used by persons applying for a certificate of
registration; the form shall impose no requirements or certifications beyond those set forth in this
section and section 21-27-1(6). No certificates of registration shall be issued by the department
prior to September 1, 2002.
(5) Income from farm home food manufacture shall not be included in the calculation of
farm income for the purposes of obtaining an exemption from the sales and use tax pursuant to
44-18-30(33) section 44-18-30(32),
nor shall any equipment, utensils, or supplies
acquired for the purpose of creating or operating farm home food manufacture be exempt from
sales and use tax as provided for in
section 44-18-30(33) section
SECTION 12. Section 27-8.1-2.1 of the General Laws in Chapter 27-8.1 entitled
“Information Reporting and Immunity Relating to Fire Losses” is hereby amended to read as
27-8.1-2.1. Statement to fire department concerning burned motor vehicle. -- (a)
a motor vehicle as defined in
section 31-1-3(p) section 31-1-3 (o)
is burned, the owner
of record of the vehicle shall submit to the fire department for the city or town in which the
vehicle is located a statement signed under the penalties of perjury containing any information
concerning the burning of the vehicle that the state fire marshal or his or her designee shall
(b) The state fire marshal or his or her designee is empowered and directed to develop
and adopt an appropriate form upon which to enter the owner's statement, which form shall
contain the requisite information as provided in section 27-8.1-3.
SECTION 13. Section 27-54-8 of the General Laws in Chapter 27-54 entitled “Insurance
Fraud Prevention Act” is hereby amended to read as follows:
27-54-8. Disclosure of arson conviction. -- (a) Every insurance provider doing business
within this state shall require applicants for property insurance, real or personal, to disclose
whether or not the applicant or applicants have been convicted of any degree of the crime of
arson as described in chapter 4 of title 11 within ten (10) years of the application date.
(b) An insurance provider may use the existence of an arson conviction within ten (10)
years as a reason to deny coverage.
(c) Failure to disclose the existence of an arson conviction when requested upon an
insurance application shall be a misdemeanor punishable by a sentence of not more than one year
(d) The insurance application form shall indicate the existence of a criminal penalty for
failure to disclose a conviction for arson.
(e) For the purpose of this section, "applicant" means a natural person, trust, partnership,
association, corporation or other form of business organization; provided, that if the applicant is a
trust, the beneficiaries of the trust shall be included, and if the applicant is a partnership,
association, corporation or other form of business organization, each member, director,
shareholder owning more than twenty percent (20%) of the common stock issued by the
corporation, and the principal officer of the corporation shall be included.
(f) The provisions of this section do not apply to any policy with respect to highly
risks as defined in
section 27-5-2.1(a)(4) section 27-65-1(a)(4)(i).
SECTION 14. Section 28-33-47 of the General Laws in Chapter 28-33 entitled
“Workers’ Compensation -- Benefits” is hereby amended to read as follows:
28-33-47. Reinstatement of injured worker. -- (a) A worker who has sustained a
compensable injury shall be reinstated by the worker's employer to the worker's former position
of employment upon written demand for reinstatement, if the position exists and is available and
the worker is not disabled from performing the duties of the position with reasonable
accommodation made by the employer in the manner in which the work is to be performed. A
workers' former position is "available" even if that position has been filled by a replacement
while the injured worker was absent as a result of the worker's compensable injury. If the former
position is not available, the worker shall be reinstated in any other existing position that is vacant
and suitable. A certificate by the treating physician that the physician approves the worker's
return to the worker's regular employment or other suitable employment shall be prima facie
evidence that the worker is able to perform the duties.
(b) The right of reinstatement shall be subject to the provisions for seniority rights and
other employment restrictions contained in a valid collective bargaining agreement between the
employer and a representative of the employer's employees, and nothing shall exempt any
employer from or excuse full compliance with any applicable provisions of the Americans with
Disabilities Act, 42 U.S.C. section 12101 et seq., and chapter 87 of title 42.
(c) Notwithstanding subsection (a) of this section:
(1) The right to reinstatement to the worker's former position under this section
terminates upon any of the following:
(i) A medical determination by the treating physician, impartial medical examiner, or
comprehensive independent health care review team that the worker cannot, at maximum medical
improvement, return to the former position of employment or any other existing position with the
same employer that is vacant and suitable;
(ii) The approval by the workers' compensation court of a vocational rehabilitation
program for the worker to train the worker for alternative employment with another employer;
(iii) The worker's acceptance of suitable employment with another employer after
reaching maximum medical improvement;
(iv) The worker's refusal of a bona fide offer from the employer of light duty employment
or suitable alternative employment, prior to reaching maximum medical improvement;
(v) The expiration of ten (10) days from the date that the worker is notified by the insurer
or self-insured employer by mail at the address to which the weekly compensation benefits are
mailed that the worker's treating physician has released the worker for employment unless the
worker requests reinstatement within that time period;
(vi) The expiration of thirty (30) days after the employee reaches maximum medical
improvement or concludes or ceases to participate in an approved program of rehabilitation, or
one year from the date of injury, whichever is sooner, provided, in the event a petition to establish
liability for an injury is filed, but not decided within one year of the date of injury, within twenty-
one (21) days from the first finding of liability. Notwithstanding the foregoing, where the
employee is participating in an approved program of rehabilitation specifically designed to
provide the employee with the ability to perform a job for which he or she would be eligible
under subsection (a) of this section, the right of reinstatement shall terminate when the employee
concludes or ceases to participate in the program or eighteen (18) months from the date of injury,
whichever is sooner;
(vii) Except where otherwise provided under a collective bargaining agreement, the
approval by the court of a settlement pursuant to chapters 29 - 38 of this title.
(2) The right to reinstatement under this section does not apply to:
(i) A worker hired on a temporary basis;
(ii) A worker employed in a seasonal occupation;
(iii) A worker who works out of a hiring hall operating pursuant to a collective
(iv) A worker whose employer employs nine (9) or fewer workers at the time of the
(v) A worker who is on a probationary period of less than ninety-one (91) days.
(d) Any violation of this section is deemed an unlawful employment practice. If the
employee applies for reinstatement under this section and the employer in violation of this section
refuses to reinstate the employee, the workers' compensation court is authorized to order
reinstatement and award back pay and the cost of fringe benefits lost during the period as
appropriate. Determinations of reinstatement disputes shall be rendered by the workers'
compensation court in accordance with this section and chapters 29 - 38 of this title, and the rules
of practice of the workers' compensation court.
(e) When an employee is entitled to reinstatement under this section, but the position to
which reinstatement is sought does not exist or is not available, the employee may file for
unemployment benefits as if then laid off from that employment, and unemployment benefits
calculated pursuant to
section 28-42-3(1) [section 28-42-3(4) ];
provided, that an
employee cannot collect both workers' compensation indemnity benefits and unemployment
benefits under this section.
(f) The education division of the department of labor and training shall provide
information to employees who receive benefits under this title of the provisions of this section.
(g) Any requests for reinstatement determinations pending before the director prior to
September 1, 2000, will remain at the department for resolution. Any requests after this date will
be heard by the workers' compensation court.
SECTION 15. Sections 31-22-11.2 and 31-22-11.7 of the General Laws in Chapter 31-
22 entitled “Miscellaneous Rules” are hereby amended to read as follows:
Maintenance of school buses. -- (a) All school buses, as defined in
31-1-3(v) section 31-1-3(t), shall be maintained in a
safe operating condition through an approved
systematic preventive maintenance program. Defects which could create a hazard for riders or
other road users shall be corrected before the vehicle transports children.
(b) The maintenance program shall be adequate to provide the proper care of all the
equipment owned, leased, or contracted, and a written record shall be kept for all repairs
conducted on each bus. The records shall be retained for the life of each vehicle and shall transfer
with the vehicle when sold, and the record shall be available for inspection by the director of
inspections during normal business hours. Included in these records shall be a record of any
torque pressure as recommended by the manufacturer.
31-22-11.7. Unauthorized school bus entry. -- (a) Any person over eighteen (18) years
who enters a school bus as defined in
§ 31-1-3(v) section 31-1-3(t)
authorization of the driver or a school official, and who refuses to disembark after being ordered
to do so by the driver, shall be guilty of a misdemeanor.
(b) A school district may place a notice at the entrance of the school bus that warns
against the unauthorized entry or refusal to disembark prohibited by this section.
SECTION 16. Section 31-24-54 of the General Laws in Chapter 31-54 entitled “Lighting
Equipment and Reflectors” is hereby amended to read as follows:
Strobe lights on school buses. -- All new school buses, as
§ 31-1- 3(v) section 31-1-3(t), shall at all times be
equipped with a rear-viewing, rear-mounted white
flashing strobe light, meeting the following requirements:
(1) A white flashing strobe light will be installed on the roof of a school bus; at a point
not to exceed one-third (1/3) the body length forward from the rear of the roof edge;
(2) The strobe light will have a single clear lens emitting light three hundred sixty (360)
degrees around its vertical axis and may not extend above the roof more than maximum legal
(3) The light will not exceed nine inches (9") in height or nine inches (9") in diameter;
(4) A manual switch and a pilot light will be included to indicate when light is in
(5) The strobe light will be wired to activate with the amber alternately flashing signal
lamps, continuing through the full loading or unloading cycle, with an override switch to allow
activation of the strobe at any time for use in inclement weather.
(6) Violations of this section are subject to fines enumerated in § 31-41.1-4.
SECTION 17. Section 31-25-26 of the General Laws in Chapter 31-25 entitled “Size,
Weight, and Load Limits” is hereby amended to read as follows:
31-25-26. Prohibition of commercial vehicles by local authorities. -- Local authorities
with respect to highways under their jurisdiction may, by ordinance or resolution, prohibit the
operation of trucks or other commercial vehicles, or may impose limitations as to the weight of
those vehicles on designated highways, which prohibitions and limitations shall be designated by
appropriate signs placed on the highways. For the purposes of this section, a suburban vehicle, as
§ 31-1-3(w) section 31-1-3(u), shall not be deemed to be a
truck or commercial
SECTION 18. Section 35-16-4 of the General Laws in Chapter 35-16 entitled “Revenue
Estimating Conferences” is hereby amended to read as follows:
35-16-4. Impact meetings. -- (a) The revenue estimating conference principals, along
with the appropriate participants, will meet from time to time to compare current fiscal statistics
most recent financial projection as required by
section 35-3-1(7) section
Any principal can call an impact meeting at any time.
(b) Following each legislative session, the principals, along with the appropriate
participants, shall meet and review all changes in tax legislation and shall amend the official
recommendations of the revenue estimating conference accordingly.
SECTION 19. Section 36-7-4 of the General Laws in Chapter 36-7 entitled “Federal
Old-Age and Survivors’ Insurance” is hereby amended to read as follows:
36-7-4. Application to state employees. -- The provisions of this chapter, insofar as the
provisions shall be applicable, shall apply in the case of employees in the agencies of the state as
section 36-7-2(1)(i) and (1)(ii) [section 36-7-2(3) ].
SECTION 20. Section 36-14-5 of the General Laws in Chapter 36-14 entitled “Code of
Ethics” is hereby amended to read as follows:
36-14-5. Prohibited activities. -- (a) No person subject to this code of ethics shall have
any interest, financial or otherwise, direct or indirect, or engage in any business, employment,
transaction, or professional activity, or incur any obligation of any nature, which is in substantial
conflict with the proper discharge of his or her duties or employment in the public interest and of
his or her responsibilities as prescribed in the laws of this state, as defined in section 36-14-7.
(b) No person subject to this code of ethics shall accept other employment which will
either impair his or her independence of judgment as to his or her official duties or employment
or require him or her, or induce him or her, to disclose confidential information acquired by him
or her in the course of and by reason of his or her official duties.
(c) No person subject to this code of ethics shall willfully and knowingly disclose, for
pecuniary gain, to any other person, confidential information acquired by him or her in the course
of and by reason of his or her official duties or employment or use any information for the
purpose of pecuniary gain.
(d) No person subject to this code of ethics shall use in any way his or her public office
or confidential information received through his or her holding any public office to obtain
financial gain, other than that provided by law, for him or herself or any person within his or her
family, any business associate, or any business by which the person is employed or which the
(e) No person subject to this code of ethics shall:
(1) Represent him or herself before any state or municipal agency of which he or she is a
member or by which he or she is employed. In cases of hardship, the ethics commission may
permit such representation upon application by the official provided that he or she shall first:
(i) Advise the state or municipal agency in writing of the existence and the nature of his
or her interest in the matter at issue;
(ii) Recuse him or herself from voting on or otherwise participating in the agency's
consideration and disposition of the matter at issue; and
(iii) Follow any other recommendations the ethics commission may make to avoid any
appearance of impropriety in the matter.
(2) Represent any other person before any state or municipal agency of which he or she is
a member or by which he or she is employed.
(3) Act as an expert witness before any state or municipal agency of which he or she is a
member or by which he or she is employed with respect to any matter the agency's disposition of
which will or can reasonably be expected to directly result in an economic benefit or detriment to
him or herself, or any person within his or her family, or any business associate of the person, or
any business by which that person is employed or which the person represents.
(4) Shall engage in any of the activities prohibited by subsection (e)(1), (e)(2), or (e)(3)
of this section for a period of one year after he or she has officially severed his or her position
with said state or municipal agency; provided, however, that this prohibition shall not pertain to a
matter of public record in a court of law.
(f) No business associate of any person subject to this code of ethics shall represent him
or herself or any other person, or act as an expert witness before the state or municipal agency of
which the person is a member or by which the person is employed unless:
(1) He or she shall first advise the state or municipal agency of the nature of his or her
business relationship with the person subject to this code of ethics; and
(2) The person subject to this code of ethics shall recuse him or herself from voting on or
otherwise participating in the agency's consideration and disposition of the matter at issue.
(g) No person subject to this code of ethics, or spouse (if not estranged), dependent child,
or business associate of the person, or any business by which the person is employed or which the
person represents, shall solicit or accept any gift, loan, political contribution, reward, or promise
of future employment based on any understanding that the vote, official action, or judgment of
the person would be influenced thereby.
(h) No person subject to this code of ethics, or any person within his or her family or
business associate of the person, or any business entity in which the person or any person within
his or her family or business associate of the person has a ten percent (10%) or greater equity
interest or five thousand dollars ($5,000) or greater cash value interest, shall enter into any
contract with any state or municipal agency unless the contract has been awarded through an open
and public process, including prior public notice and subsequent public disclosure of all proposals
considered and contracts awarded; provided, however, that contracts for professional services
which have been customarily awarded without competitive bidding shall not be subject to
competitive bidding if awarded through a process of public notice and disclosure of financial
(i) No person shall give or offer to any person covered by this code of ethics, or to any
candidate for public office, or to any person within his or her family or business associate of any
person, or to any business by which the person is employed or which the person represents, any
gift, loan, political contribution, reward, or promise of future employment based on any
understanding or expectation that the vote, official action, or judgment of the person would be
(j) No person shall use for any commercial purpose information copied from any
statements required by this chapter or from lists compiled from the statements.
(k) No person shall knowingly and willfully make a false or frivolous complaint under
(l) No candidate for public office, or any person within his or her family, business
associate of the candidate, or any business by which the candidate is employed or which the
candidate represents, shall solicit or accept any gift, loan, political contribution, reward, or
promise of future employment based on any understanding that the vote, official action, or
judgment of the candidate would be influenced thereby.
(m) No person subject to this code of ethics shall, either directly or indirectly, through
any government agency, or through a business associate, or through any other person, threaten or
intimidate any complainant or witness or any family member of any complainant or witness in
any proceeding before the state ethics commission.
(1) In addition to any rights a complainant or witness may have under the Rhode Island
Whistleblowers' Protection Act, chapter 50 of title 28 or under any other statute, a complainant or
witness may bring a civil action in superior court for appropriate injunctive relief, or actual
damages, or both and attorney's fees within three (3) years after the occurrence of the alleged
violation of subsection (m) above.
(2) The initiation of litigation by a complainant or witness pursuant to subsection (m)(1)
shall not constitute a violation of any confidentiality provisions of this chapter.
(n) (1) No state elected official, while holding state office and for a period of one year
after leaving state office, shall seek or accept employment with any other state agency, as defined
36-14-2(4)(a) section 36-14-2(8)(i), other than employment which was
held at the time
of the official's election or at the time of enactment of this subsection, except as provided herein.
(2) Nothing contained herein shall prohibit any general officer or the general assembly
from appointing any state elected official to a senior policy-making, discretionary, or confidential
position on the general officer's or the general assembly's staff, and in the case of the governor, to
a position as a department director; nor shall the provisions herein prohibit any state elected
official from seeking or accepting a senior policy-making, discretionary, or confidential position
on any general officer's or the general assembly's staff, or from seeking or accepting appointment
as a department director by the governor.
(3) Nothing contained herein shall prohibit a state elected official from seeking or being
elected for any other constitutional office.
(4) Nothing contained herein shall prohibit the Rhode Island ethics commission from
authorizing exceptions to this subsection where such exemption would not create an appearance
(o) (1) No person holding a senior policy-making, discretionary, or confidential position
on the staff of any state elected official or the general assembly shall seek or accept any other
by any state agency as defined in
section 36-14-2(4)(a) section
serving as such policy-making, discretionary, or confidential staff member and for a period of one
year after leaving that state employment as a member of the state elected official's or the general
assembly's senior policy-making, discretionary, or confidential staff.
(2) Notwithstanding the foregoing, a person holding a senior policy-making,
discretionary, or confidential staff position who has a minimum of five (5) years of uninterrupted
state service shall be exempt from the provisions of this section. "State service" as used herein
means service in the classified, unclassified and nonclassified services of the state, but shall not
include service in any state elective office.
(3) Nothing contained herein shall prohibit any general officer or the general assembly
from appointing any such senior policy-making, discretionary, or confidential member of the staff
of any state elected official or the general assembly to any other senior policymaking,
discretionary, or confidential position on any general officer's or the general assembly's staff, and
in the case of the governor, to a position as a department director; nor shall the provisions hereof
prohibit any senior policy-making, discretionary, or confidential member of the staff of any state
elected official or the general assembly from seeking or accepting any other senior policy-
making, discretionary, or confidential position on any general officer's or the general assembly's
staff, or from seeking or accepting appointment as a department director by the governor.
(4) Nothing contained herein shall prohibit a person holding a senior policy-making,
discretionary, or confidential staff position from seeking or being elected for any constitutional
(5) Nothing contained herein shall prohibit the Rhode Island ethics commission from
authorizing exceptions to this subsection where such exemption would not create an appearance
SECTION 21. Section 42-64.7-9 of the General Laws in Chapter 42-64.7 entitled “Mill
Building and Economic Revitalization Act” is hereby amended to read as follows:
42-64.7-9. Interest income. -- (a) A taxpayer is allowed a ten percent (10%) credit
against taxes due under the provisions of chapters 11, 13, 14, 17, or 30 of title 44 for interest
earned and paid on loans made to eligible businesses as defined in section 42-64.6-4 of this
chapter, solely and exclusively for expenditures within the certified building.
(b) The taxpayer is further allowed a one hundred percent (100%) credit against taxed
due under chapters 11, 13, 14, 17, or 30 of title 44 for interest earned on loans made solely and
exclusively for the purposes of substantial rehabilitation as defined in section 42-64.7-4.
(c) Any tax credit herein provided shall not offset any tax liability in taxable years other
than the year in which the taxpayer qualifies for the credit. The credit shall not reduce the tax
below the minimum, and, in the case of a corporation, shall only be allowed against the tax of that
corporation included in a consolidated return that qualifies for the credit and not against the tax of
other corporations that may join in the filing of a consolidated tax return.
(d) The taxpayer is allowed a maximum credit of ten thousand dollars ($10,000) per
taxable year under subdivision (a) of this section. The taxpayer is allowed a maximum credit of
twenty thousand dollars ($20,000) per taxable year under subdivision (b).
(e) In the event a certified building owner is also a qualified business under chapter 64.3
of this title, the lender/taxpayer must elect to treat the loan described in subdivision (a) and its
interest payments as pertaining to the interest credit provided in this section
or section 42- 64.3-8.1,
but not both.
SECTION 22. Section 42-64.9-9 of the General Laws in Chapter 42-64.9-9 entitled
“Mill Building and Economic Revitalization Act” is hereby amended to read as follows:
42-64.9-9. Interest income. -- (a) A taxpayer is allowed a ten percent (10%) credit
against taxes due under the provisions of chapter 11, 13, 14, 17, or 30 of title 44 for interest
earned and paid on loans made to eligible businesses as defined in section 42-64.9-4 of this
chapter, solely and exclusively for expenditures within the certified building.
(b) The taxpayer is further allowed a one hundred percent (100%) credit against taxes
due under chapter 11, 13, 14, 17, or 30 of title 44 for interest earned on loans made solely and
exclusively for the purposes of substantial rehabilitation as defined in section 42-64.9-4.
(c) Any tax credit herein provided shall not offset any tax liability in taxable years other
than the year in which the taxpayer qualifies for the credit. The credit shall not reduce the tax
below the minimum, and, in the case of a corporation, shall only be allowed against the tax of that
corporation included in a consolidated return that qualifies for the credit and not against the tax of
other corporations that may join in the filing of a consolidated tax return.
(d) The taxpayer is allowed a maximum credit of ten thousand dollars ($10,000) per
taxable year under subsection (a) of this section. The taxpayer is allowed a maximum credit of
twenty thousand dollars ($20,000) per taxable year under subsection (b).
(e) In the event a certified building owner is also a qualified business under chapter 64.3
of this title, the lender/taxpayer must elect to treat the loan described in subdivision (a) and its
interest payments as pertaining to the interest credit provided in this section
or section 42- 64.3-8.1,
but not both.
SECTION 23. Section 42-66.2-4.1 of the General Laws in Chapter 42-66.2 entitled
“Pharmaceutical Assistance to the Elderly Act” is hereby amended to read as follows:
42-66.2-4.1. Catastrophic illness coverage. -- The state shall pay one hundred percent
(100%) of the prescription drug costs for eligible drugs as defined in section 42-66.2-3(5) for any
consumer, as defined in section 42-66.2-3(1), who is eligible to receive pharmaceutical drug
section 42-66.2-5(1)(i) or section 42-66.2-5(2)(i) section
5(a)(1)(i) or (a)(2)(i) and who has expended at least one thousand five hundred dollars ($1,500) in
total co-payments within a state fiscal year. The initial one thousand five hundred dollars ($1,500)
paid by the consumer shall not be reimbursed by the state. The state shall make payments under
this section only until the end of the fiscal year.
SECTION 24. Section 42-66.3-4 of the General Laws in Chapter 42-66.3 entitled “Home
and Community Care Services to the Elderly” is hereby amended to read as follows:
42-66.3-4. Persons eligible. -- (a) To be eligible for this program the client must be
determined, through a functional assessment, to be in need of assistance with activities of daily
living or meets an institutional level of care;
(b) Medicaid eligible individuals age sixty-five (65) or older of the state who meet the
financial guidelines of the Rhode Island medical assistance program except that they may retain
cash and/or liquid resources not exceeding four thousand dollars ($4,000) for an individual and
six thousand dollars ($6,000) for a married couple, shall be provided the services without charge;
(c) Persons eligible for assistance under the provisions of this section, subject to the
annual appropriations deemed necessary by the general assembly to carry out the provisions of
this chapter, include: (1) any homebound unmarried resident or homebound married resident of
the state living separate and apart, who is at least sixty-five (65) years of age, ineligible for
Medicaid, and whose income does not exceed the income eligibility for persons eligible under
42-66.2-5(1)(i) and (2)(i) section
42-66.2-5(a)(1)(i) and (a)(2)(i) for the Rhode Island
pharmaceutical assistance to the elderly program; and (2) any married resident of the state who is
at least sixty-five (65) years of age, ineligible for Medicaid, and whose income when combined
with any income of that person's spouse does not exceed the income eligibility for persons
section 42-66.2-5(1)(i) and (2)(i) section 42-66.2-5(a)(1)(i)
and (a)(2)(i) for the
Rhode Island pharmaceutical assistance to the elderly program. Persons who meet the eligibility
requirement of this subsection shall be eligible for the co-payment portion as set forth in section
SECTION 25. Section 43-2-5 of the General Laws in Chapter 43-2 entitled “Publication
and Distribution of Acts” is hereby amended to read as follows:
43-2-5. Distribution of copies of proceedings. -- The joint committee on legislative
services shall, as soon as possible after publication of the public laws, acts of a local and private
nature, and resolutions as provided in section 22-11-3.3, transmit bound copies to each of the
following officers, libraries, or societies. The copies shall be transmitted by the recipients to their
successors in office:
(1) (a) One copy each to the governor, lieutenant governor,
justices of the supreme,
superior, family and district courts, general treasurer, state controller, the director of each state
department, administrator of the division of public utilities and carriers, tax administrator,
director of business regulation, the several town and city clerks, the several boards of canvassers
and registration, the several probate courts where the clerk of the court is other than the city or
town clerk, the several clerks or administrators of the supreme, superior, family and district
courts, reporter of opinions of the supreme court, the several sheriffs, adjutant general, state judge
advocate general, the division of occupational safety, the library of any accredited institution of
higher education in the state of Rhode Island, Redwood Library and Athenaeum, the People's
Library, Newport, Providence Athenaeum, Providence Public Library, Pawtucket Free Public
Library, any other incorporated library in the state or any library in the state receiving state aid
that may apply for a copy, the social law library at Boston, Massachusetts, the New York Public
Library, in New York, the library of the Worcester County Bar Association, Massachusetts, the
library of the Johns Hopkins University, Maryland, the library at Cornell University, New York,
the law schools at Cambridge and Boston in Massachusetts, at New York and at Albany in New
York, at New Haven in Connecticut, the library of the University of West Virginia, in West
Virginia, the bar library in Chicago, in Illinois, the library of the law school of Georgetown
University in Washington, D.C., the state libraries of the several states, the senate committees on
corporations commerce, housing and municipal government,
the house of
representatives committees on judiciary, finance and corporations
the house of representatives,
the legislative council and the house of representatives finance committee advisory staff, each
member of the general assembly, the associate justice of the Supreme Court of the United States
assigned to the First Circuit, each district judge of the United States for the District of Rhode
Island, the United States district attorney for the District of Rhode Island, the United States
Marshal, the referee in bankruptcy for the District of Rhode Island, and the clerk of the United
States District Court;
(2) (b) Four (4) copies to the Secretary of State of the United
States; (3) (c) Two (2) copies each to the state library, the state law
library, the secretary of
state, the attorney general, the public defender, the Legal Aid Society of Rhode Island, the Rhode
Island Historical Society, the Newport Historical Society, and the Warden's Court at New
(4) (d) The secretary of state shall keep two (2) copies for the
use of his or her office.
SECTION 26. Section 44-3-12 of the General Laws in Chapter 44-3 entitled “Property
Subject to Taxation” is hereby amended to read as follows:
44-3-12. Visually impaired persons - Exemption. -- (a) The property of each person
who has permanent impairment of both eyes of the following status: central visual acuity of
twenty / two hundred (20/200) or less in the better eye, with corrective glasses, or central visual
acuity of more than twenty / two hundred (20/200) if there is a field defect in which the peripheral
field has contracted to the extent that the widest diameter of visual field subtends an angular
distance no greater than twenty (20) degrees in the better eye, shall be exempted from taxation to
amount of six thousand dollars ($6,000), except for the
- which exemption shall be seven thousand five hundred dollars ($7,500);
for the town of Warren , -
which exemption shall be up to thirty-eight thousand five
fifty dollars ($38,550); and
except for the town of Barrington , -
which exemption shall
sixteen thousand dollars ($16,000) for real property
, . which
The exemption shall apply to the
property in the municipality where the person resides, and if there is not sufficient property to
exhaust the exemption, the person may proclaim the balance in any city or town where he or she
except for the town of Westerly , - which may
provide, by ordinance, an
exemption on the total value of real and personal property not to exceed thirteen thousand eight
;. provided further that the The
city or town council of any city or town
may, by ordinance, increase the exemption within the city or town to an amount not to exceed
thousand five hundred dollars ($22,500)
;. and further
provided, however, that the The
exemption shall not be allowed in favor of any person who is not a legal resident of the state, or
unless the person entitled to the exemption shall have presented to the assessors, on or before the
last day on which sworn statements may be filed with the assessors for the year for which
exemption is claimed, due evidence that he or she is so entitled, which evidence shall stand so
his or her legal residence remains unchanged
;. and provided,
further, that the The
herein provided for in this section, to the extent that it shall
apply to any city or town,
shall be applied in full to the total value of the person’s real and tangible personal property
located in the city or town and shall be applied to intangible personal property only to the extent
that there is not sufficient real property or tangible personal property to exhaust the exemption.
This exemption shall be in addition to any other exemption provided by law except as provided in
(b) In each city or town that has not increased the exemption provided by subsection (a)
section above the minimum of six thousand dollars ($6,000), except for the
, - which exemption shall be
seven thousand five hundred dollars ($7,500); and except for
the town of Barrington , -
which exemption shall be sixteen thousand dollars ($16,000) for
, . the The exemption shall increase
automatically each year by the same percentage
as the percentage increase in the total amount of taxes levied by the city or town. The automatic
increase shall not apply to cities or towns that have increased the exemption provided by
subsection (a) of this section above the minimum of six thousand dollars ($6,000), except for the
town towns of: Tiverton , -
which exemption shall be seven thousand five hundred dollars
except for the town of Barrington , - which exemption
shall be sixteen thousand
($16,000) for real property
;. provided, that if If
the application of the automatic increase
to an exemption of six thousand dollars ($6,000) on a continuous basis from December 31, 1987,
to any subsequent assessment date would result in a higher exemption than the exemption enacted
by the city or town council, then the amount provided by the automatic increase applies.
SECTION 27. Section 44-4-4.1 of the General Laws in Chapter 44-4 entitled “Situs and
Ownership of Taxable Property” is hereby amended to read as follows:
44-4-4.1. State property taxed to lessee or tenant. -- Any property owned by the state,
except land and piers but including any other real property, buildings, improvements, and tangible
personal property attached to, contained in, or used in connection with the property, which is
leased or rented for a term of ten (10) or more years, including any options to renew or extend the
term, shall be taxed to the person, partnership, corporation, joint stock company, or association
leasing or renting the property, who, for the purposes of taxation is deemed the owner of the
property; but excluding:
Property acquired by the state from the United States pursuant to
1622(g) [49 U.S.C. section 47151 et
seq. ], and managed for it by the Rhode Island
economic development corporation;
(2) State property which is leased by any corporation, association, or organization which
is exempt from property taxation;
(3) State property which is leased for purposes of nonprofit public use or service;
(4) Portions of buildings which are owned by the state, the portions being of a size,
shape, or other unique character which makes them impossible to measure or separate for
purposes of taxation; and
(5) State property leased for purposes which are necessary to the operation of an airport.
SECTION 28. Section 44-4.1-2 of the General Laws in Chapter 44-4.1 entitled “Historic
Residence Tax Credit” is hereby amended to read as follows:
44-4.1-2. Definitions. -- As used in this chapter:
(1) ‘‘Certified maintenance or rehabilitation’’ means any maintenance or rehabilitation of
a historic residence consistent with the character of that property or district as determined in
accordance with commission guidelines.
(2) ‘‘Commission’’ means the Rhode Island historical preservation commission created
pursuant to section 42-45-2.
(3) ‘‘Historic residence’’ means a historic residential property which is not of a character
subject to federal depreciation allowance pursuant to 26 U.S.C. section 167 or 168 and which is:
(i) Listed individually in the state register of historic places; or
(ii) Located in a district listed in the state register of historic places and certified by the
commission as contributing to the historic character of that district; or
(iii) Located in a local historic district zone as designated by a city or town under chapter
24.1 of title 45 and certified by the commission as contributing to the character of that historic
district zone; or
(iv) Designated by a city or town as an individual structure subject to regulation by a
historic district commission under
section 45-24.1-1 chapter 24.1 of
SECTION 29. Sections 44-5-7, 44-5-11.1, 44-5-13.2.5, 44-5-48, 44-5-50, and 44-5-58
of the General Laws in Chapter 44-5 entitled “Levy and Assessment of Local Taxes” are hereby
amended to read as follows:
44-5-7. Provision for municipal installment payments. -- (a) (1) Every city and town
shall make provision for the payment in installments of any tax levied under the provisions of
section 44-5-1 by adding to and making a part of the resolution ordering the assessment and the
collection of the tax an option permitting persons assessed to pay their taxes in equal quarterly
installments if they so desire, free of any charges, interest, penalties, or other assessments, the
amounts and dates for payment of the installments to be specified in the resolution; provided,
that the city or town may provide that the option contained in the resolution does not apply to any
tax levied in an amount not in excess of one hundred dollars ($100) in which case the tax is
payable in a single installment.
(2) As used in this section,‘‘person assessed’’ includes: (i) the person named in the
assessment, the record owner of the property assessed, and any attorney, property manager, or
other person acting on behalf of the person assessed, or the record owner of the property assessed;
and (ii) Any mortgagee or other person having a lien or other security interest in the
propertyassessed of any mortgage servicer, tax servicer, or agent of any such mortgagee or
(b) If, prior to July 8, 1999, a mortgagee, holder of a security interest, mortgage servicer,
tax servicer, or agent has been required by the tax collector of the city or town where the property
is situated to pay the tax levied under the provisions of section 44-5-1 in a single installment, the
tax collector, city or town, mortgagee, holder, mortgage servicer, tax servicer, or agent will be
deemed, with respect to the single installment payment, to have complied with applicable law.
(c) No tax collector of the city or town where the property assessed is situated shall
impose or attempt to impose different requirements relating to payment of taxes based upon
whether the person who actually pays the tax is:
1) The person named in the assessment, the record owner of the property
any attorney, property manager, or other person acting on behalf of the person assessed, or the
record owner of the property assessed; or
2) A mortgagee or other person having a lien or other security interest
in the property
assessed or any mortgage servicer, tax servicer or agent of any mortgagee or lienholder.
This section shall take effect [July 8, 1999] provided, that a A
person assessed as
subsection paragraph (a) (2) (ii) of this section may
opt to continue to pay the tax
assessed as of December 31, 1996, in a single installment if the tax collector of the city or town
where the property assessed is situated required those persons to pay the tax levied under the
of section 44-5-1 in a single installment.
The first sentence of paragraph
subsection applies notwithstanding that, prior to July 8, 1999, the tax collector of the city or town
the property assessed is located
permits permitted the person to
pay the tax levied under
the provisions of section 44-5-1 in installments, but only upon payment of a charge, interest,
penalty, or other assessment.
(e) Compliance within this section is mandatory with respect to the tax assessed as of
December 31, 1999, and thereafter.
This law is not applicable to any city or town that as of July 8, 1999,
offered a discount in exchange for a single installment payment.
44-5-11.1. Certification of businesses and employees engaged in revaluing property.
-- (a) All persons, firms, associations, partnerships, and corporations engaged in the business of
property for any town or city pursuant to the provisions of section
44-5-11.6 shall be certified by the department of administration.
(b) All employees of persons, firms, associations, partnerships, and corporations referred
to in subsection (a) of this section shall, prior to revaluing property for any town or city pursuant
provisions of section
44-5-11 [repealed] 44-5-11.6, be certified
by the department of
administration as qualified to perform the services.
(c) Each person, firm, association, partnership, or corporation referred to in subsection (a)
of this section shall, prior to revaluing property for any town or city pursuant to the provisions of
[repealed] 44-5-11.6, disclose to the town or city council of that
standards to be used in conducting the revaluation and secure approval of the town or city
(d)(1) The director of administration shall promulgate rules and regulations as are
necessary to carry out the purposes of this section.
(2) The rules and regulations shall include, but shall not be limited to, the following
(i) The person, firm, association, partnership, or corporation:
(A) Must demonstrate experience in the field of assessing, revaluation, and ad valorem
(B) Must list all officers engaged in the revaluation process in Rhode Island;
(C) Must list all project managers, field supervisors, reviewers, appraisers, and other
personnel engaged in the revaluation process in Rhode Island;
(D) Must provide a list of the five (5) most recent revaluation projects performed within
the preceding ten (10) years, including the municipality and state in which the work was
performed as well as the project supervisor for each project;
(E) Must post a performance surety bond;
(F) Demonstrate financial solvency of the company;
(G) List all pending litigation, if any, to which the company is a party;
(ii) The rules and regulations shall require ad valorem appraisers to have either proper
designations from recognized professional organizations or written examinations by the licensing
44-5-13.2.5. Pawtucket - Exemption for residential improvements and alterations. - -
(a) The tax assessor of the city of Pawtucket is authorized to grant an exemption from real
property taxation equal to any increase in assessed valuation not exceeding fifteen thousand
dollars ($15,000) cumulatively resulting from alterations and improvements made to existing
dwellings used for residential purposes and shall include mobile and manufactured homes.
For the purpose of this section, ‘‘dwelling’’ has the meaning defined in section 45-24.3-5(10).
and manufactured home’’ has the meaning defined in
section 31-44-1(i) [section
The exemption is granted for three (3) years commencing with the tax roll
assessed as of
the assessment date which immediately follows the completion of the alterations and
improvements or which next occurs eighteen (18) months after the date of issuance of the
building permit for the alterations and improvements, whichever occurs first.
(b) In order to be eligible for exemption, the dwelling must be an existing residential
dwelling and be at least five (5) years of age at the time of issuance of the building permit for the
alterations and improvements, all real estate taxes and other assessments and fees assessed against
the dwelling must be paid up to date, and the dwelling must meet all minimum housing building
code and zoning requirements or the alterations and improvements must be that which will
improve the dwelling to meet code requirements. The tax assessor shall require a certificate from
the building inspector that the dwelling meets all minimum housing, building code and zoning
requirements and regulations including the number of dwelling units allowed. The certificate
from the building inspector shall be provided to the tax assessor at the time that the application
for an exemption is filed.
(c) The exemption provided for in this section is allowed only for owner-occupied
residential dwellings including up to five (5) units, including the owner-occupied unit, and
include owner-occupied residential condominium units. The exemption is not allowed for any
property used for professional or business use or other commercial or income-producing purposes
than owner-occupied dwellings of five (5) units or
(d) Alterations and improvements which qualify for the exemption provided for in this
section include the following:
(1) Installations of additional plumbing facilities, electrical fixtures or re-wiring of the
electrical system, heating system, hot water system or the replacement of any of these items;
(2) Inside and outside painting or redecorating;
(3) Repairing, repainting or replacing existing masonry;
(4) Reshingling or installation of siding on exterior walls;
(5) Replacing or repairing roofs, gutters, downspouts;
(6) Weather stripping, insulating or replacing of existing windows and sashes;
(7) Adding a bedroom, bathroom, recreation room, fireplace or garage;
(8) Converting basement into amusement or rumpus room;
(9) Enclosing open porches or breezeways;
(10) New basement or incinerator;
(11) Adding new fences or stone walls;
(12) Repairing or replacing or adding porches, steps, sidewalks or driveways;
(13) Adding any built-ins, kitchen cabinets or closets;
(14) Any other improvement, alteration, or addition which the city council may provide
for by ordinance which does not materially affect the character and use of the property and is of
such a nature that the property retains its basic structural design and is improved to a condition
comparable to similar structures and housing standards.
(e) An exemption will not be allowed if a building permit and/or zoning approval is
granted after the alteration or improvement is made. The following are not deemed to be
alterations and improvements which qualify for exemption under this section:
(1) Any increase in the number of dwelling units;
(2) The addition of recreational facilities including, but not limited to, swimming pool
and/or pool cabana, a tennis court or basketball court;
(3) Any change in connection with, or enabling the operation of a business or profession
from a residence;
(4) Any alteration or improvement which in the opinion of the tax assessor is of such a
nature that the property does not retain its basic structural design or that the character and use of
the property has changed;
(5) Any alteration or improvement made without a building permit issued by the building
(f) No person is entitled to any exemption under this section without first filing an
application with the tax assessor on forms furnished by the tax assessor. The application requires
information as to cost, construction, ownership, occupancy, use and any other information
required by the tax assessor to determine compliance with the terms of this section. The tax
assessor may require the applicant to provide recipients and other evidence of the cost of the
alteration or improvement. The city council of the city of Pawtucket may, by ordinance, adopt
rules and regulations not inconsistent with this section concerning the exemption provided for
under this section, the manner and form of application for the exemption, the proof required for
the dwelling to be considered ‘‘owner-occupied’’ and the determination by the tax assessor of the
cost, valuation, and amount of exemption allowed for the alterations and improvements.
Applications for exemption must be filed by December 31 of the year in which the alterations and
improvements are completed and may be approved by the tax assessor prior to certification of the
subsequent tax roll.
(g) Any exemption under this section terminates upon the conveyance of the subject
property, except for a conveyance or transfer to a member of the immediate family of the owner
without consideration. For the purposes of this section, ‘‘member of the immediate family of the
owner’’ includes the owner’s spouse, parents, children, grandchildren and brothers and sisters.
Any exemption terminates when this property subject to exemption is no longer owner-occupied
for residential purposes or if the original conditions and qualifications for the granting of the
exemption no longer exist. A person’s residence for the purpose of this section is his or her fixed
and established domicile. The tax assessor may challenge a person’s residency based upon the
criteria established in chapter 1 of title 17 relating to residency for voting purposes.
(h) Any person aggrieved by a decision of the tax assessor pursuant to this section has the
right to an appeal pursuant to the terms of this chapter to the city of Pawtucket board of tax
(i) Notwithstanding the grant of an exemption under this section, the property is still
subject to any general revaluation on a city-wide basis. An owner of an owner-occupied dwelling
is allowed one exemption under this section during each revaluation period.
(j) No exemption is granted for alterations and improvements made pursuant to a building
permit issued prior to December 31, 1995.
(k) An exemption shall not be allowed if a building permit and/or zoning approval is
granted after the alteration or improvement is made.
44-5-48. Municipal revaluation - Registration. -- All persons, firms, partnerships,
corporations, or other business entities seeking to perform a municipal revaluation as is described
44-5-11 [repealed] 44-5-11.6 shall first register with
the department of administration
and shall conform to the rules and regulations promulgated by the director of the department of
administration in order to do business in this state.
44-5-50. Contract for revaluation - Certified copy. -- Within ten (10) days after
of a contract for revaluation as described in section
city or town clerk shall submit a duly authorized and certified copy of the contract to the
department of administration.
44-5-58. North Providence - Property tax classification - Duties of assessor. - - (a)
of the town of North Providence, on or before June 1 of each year,
which case the time is on or before July 1, 1995, shall make a full and fair cash valuation of all
the estate, real and personal, including motor vehicles and trailers, subject to taxation, and
determine the assessed valuation of each property class.
(b) The assessor has the authority to apply different rates of taxation against class one,
class two, class three and class four property to determine the tax due and payable on the
property; provided, that the rate of taxation is uniform within each class.
SECTION 30. Sections 44-9-47, 44-9-48, 44-9-53, 44-9-54, and 44-9-55 of the General
Laws in Chapter 44-9 entitled “Tax Sales” are hereby amended to read as follows:
44-9-47. Definitions. -- As used in sections 44-9-47 - 44-9-53, unless the context requires
‘‘Goods’’ means goods as defined in
section 6A-9-105(1)(h) [section
(2) ‘‘Lien’’ means the lien to secure the payment of personal property taxes described in
(3) ‘‘Municipality’’ means any town or city of the state.
‘‘Proceeds’’ means proceeds as defined in
section 6A-9-306(1) [section
(5) ‘‘Purchase money security interest’’ means purchase money security interest as
6A-9-107 [section 6A-9-103 ].
(6) ‘‘Secured party’’ means a municipality.
(7) ‘‘Tax collector’’ means the person receiving the tax list of a municipality and the
warrant to collect the tax list.
(8) ‘‘Taxpayer’’ means a person with respect to whom personal property taxes have been
levied by a municipality.
44-9-48. Lien - Perfection – Priority. - - If any personal property tax, other than a tax on
a motor vehicle, due any municipality is not paid within the time limited by law following the
assessment date for the tax, then the municipality shall have a lien, upon perfection, upon the
goods situated in this state and owned by the taxpayer upon the date of perfection, or upon the
goods thereafter acquired by the taxpayer. The lien shall attach and become perfected at the time
notice of lien is filed pursuant to the filing provisions of
part 4 [part
5 ] of chapter 9 of title
6A, except that the signature of the taxpayer against whose property the lien is claimed shall not
be required on the notice of lien. Except as provided in this chapter, upon perfection, the lien shall
have priority over all subsequently perfected liens and security interests. The lien shall not attach
to or be applicable to proceeds nor shall the municipality filing the notice of lien have the status
lien creditor, as defined in
section 6A-9-301(3) [section
44-9-53. Rights and remedies of municipality and taxpayer. -- A municipality which
has filed a notice of tax lien and the taxpayer against whom the lien has been filed shall have the
rights and remedies of a secured party and debtor, respectively, as provided for in chapter 9 of
title 6A, except that the municipality shall not have the right to propose to retain any property in
of the obligation as provided in
section 6A-9-505 [section 6A-9-620 ].
In a proceeding
to enforce the lien, the municipality shall observe the procedures applicable to a secured party
6A-9-501 6A-9-507 [part 6 of chapter 9 of title 6A ].
44-9-54. Validity of liens. -- Even though notice of a lien has been filed by a
municipality, the lien is not valid:
(1) With respect to tangible personal property purchased at retail, as against a purchaser
in the ordinary course of the seller’s trade or business, unless at the time of the purchase the
purchaser intends the purchase to, or knows the purchase will, hinder, evade, or defeat the
of any tax under
sections 6A-9-501 6A-9-507 [part 6 of chapter 9 of
title 6A ].
(2) With respect to a purchase money security interest, if the purchase money security
would be prior to a conflicting security interest in the same collateral under
6A-9- 312[section 6A-9-324 ].
44-9-55. Discharge. -- If any lien created under sections 44-9-47 - 44-9-55 is discharged,
then a certificate of discharge shall promptly be filed by the tax collector of the municipality
which originally filed the notice of lien, or by the tax collector’s successor, in the office of the
of state in the same manner as termination statements are filed under
6A-9-404 [section 6A-9-513 ]. The municipal officer who
has filed the notice of lien shall file a notice of
discharge of the lien in the manner provided in this section if:
(1) the taxes for which the lien has been filed are fully paid together with all interest due
on the taxes; or
(2) a cash bond or surety company bond is furnished to the municipality conditioned
upon the payment of the amount of the taxes together with interest due on the taxes, for which the
notice of lien has been filed, within the effective period of the lien; or
(3) a final judgment is rendered in favor of the taxpayer or others claiming an interest in
the property subject to the lien determining that the tax is not owed, or that the lien is not valid. If
the judgment determines that the tax is partially owed, then the officer who filed the notice of lien
or his or her successor shall within ten (10) days of the rendition of the final judgment of the
court file an amended tax lien for the actual amount of tax found to be due by the court, which
amended lien shall be effective as to the revised amount of the lien as of the date of the filing of
the original notice of tax lien, and the officer or his or her successor at the time of the filing of the
amended tax lien shall also file a discharge of the original tax lien.
SECTION 31. Section 44-18-30C of the General Laws in Chapter 44-18 entitled “Sales
and Use Taxes – Liability and Computation” is hereby amended to read as follows:
44-18-30C. Exemption from or stabilization of sales and use taxes for municipal
economic development zones - West Warwick.
(a) Findings. The general assembly makes the following findings of fact:
(1) Various sections of several towns in the state, including, but not limited to, the town
of West Warwick, are deteriorated, blighted areas which have created very difficult challenges to
(2) Several areas of the state are in a distressed financial condition as defined by section
through (4) and cannot finance economic development projects on its own
the participation of private enterprise;
(3) The general assembly has found that it is nearly impossible for private enterprise
alone to meet these challenges;
(4) In certain sections of financially distressed communities, the serious challenges of
economic development and/or redevelopment have not been met by private enterprise alone and
the impact is being felt throughout the community;
(5) Legislation enacted to encourage redevelopment of the deteriorated, blighted areas
through the formation of local redevelopment agencies has had very limited success;
(6) Various states, such as New Jersey, Pennsylvania and Michigan have had a great deal
of success in generating economic development by exercising the authority to exempt and/or
(7) The state of Rhode Island has generated economic growth by redirecting and/or
exempting certain commercial and retail activity from the imposition of sales, use and income
taxes with recent examples being the Providence Place Mall, the Arts Districts in the cities of
Providence, Pawtucket and Westerly, and financial services and acquaculture industries;
(8) Most recently, municipalities in our state have had great success in attracting large
commercial development, including financial services, manufacturing, and major energy
facilities, due in large part to the authority to exempt and/or stabilize property, tangible and/or
(9) Attracting large non-residential developments or encouraging expansion of existing
commercial entities can be extremely important to municipalities, where the quality of public
education is largely dependent on the local tax base, thereby expanding the commercial tax base
and reducing reliance upon the residential tax base;
(10) The ability to attract this development and increase the non-residential tax base, in
turn, improves municipalities' ability to finance school systems, municipal services and
infrastructure, thereby improving the quality of life;
(11) In addition to increasing the local non-residential tax base, this development creates
construction jobs, permanent jobs, and spurs additional investment by private enterprises; and
(12) Providing authority to offer tax exemptions from, or to stabilize, the imposition of
sales and use taxes will attract and assist in expanding, revitalizing and redeveloping the tax base
in our municipalities, thereby providing long-term economic benefits and development.
(b) Exemption or stabilization of sales and use taxes imposed on sales from businesses
located in a municipal economic development zone.
(1) In order to attract new construction and development in a municipal economic
development zone (MED) as provided in this section, upon the designation of such a zone as set
forth in subsection (c) of this section, all businesses engaging in qualifying sales and located in
new construction in a MED zone (a MED zone business) shall be exempt from the requirement to
charge and collect fifty percent (50%) of the current sales and use tax pursuant to sections 44-18-
18 and 44-18-20 for a period of ten (10) years. Sales and use taxes collected in a MED zone shall
be returned to the same MED zone in accordance with the provisions of this section. The ten (10)
year exemption period for all MED zone businesses shall begin to run from the latest to occur of:
date that is three (3) years from the effective date of the January session
[July 17, 2003]; or (ii) the date that is two (2) years from the date upon which the city or town
council designates the MED zone for its municipality; or (iii) the date the first MED zone
business obtains a certification of exemption as set forth in subdivision (c)(6) of this section.
(2) For purposes of this section, "qualifying sales" for a MED zone business shall not
include gambling activities, or the retail sales of motor vehicles, furniture, home furnishings
including mattresses and oriental rugs, tobacco products, or packaged alcoholic beverages.
Furthermore,"qualifying “Qualifying sales" shall be
sales at which the point of sale is
located within the same MED zone and point of delivery is located within the same MED zone.
(c) Creation of the municipal economic development zone.
(1) The city or town council of a financially distressed community may designate in
accordance with the provisions of this section one MED zone in the municipality, provided that
the municipality is:
(i) A financially distressed community as defined by section 45-13-12(b), using the
criteria set forth in section 45-13-12(b)(1) through (4);
(ii) Has a population less than fifty thousand (50,000) persons; and
(iii) The MED zone shall be a parcel of or contiguous parcels of land consisting in total
of not less than ten (10) acres, but not more than thirty (30) acres in the area served by adequate
utilities and transportation facilities.
(2) The city or town council of any financially distressed city or town, as set forth in
subdivision (1) of this subsection, in creating a MED zone, shall have the power and authority of
redevelopment agency, as provided in
section 45-32-1 45-32-50 [chapter
32 of title 45 ], to
undertake the redevelopment of a MED zone.
(3) The city or town council, in designating a MED zone, shall after public notice,
hearing and vote as provided by section 45-32-4, comply with the plan requirements of section
45-32-8 and shall be responsible for carrying on the plan. The city or town council in
implementing the MED zone plan shall have the power of eminent domain as set forth in section
45-32-24, and the provisions of sections 45-32-25 - 45-32-41 shall apply to all such
(4) All sales and use taxes collected within a MED zone shall be reimbursed to the
municipality in which the MED zone is located, and may be expended by the municipality to
implement the capital improvement component of the MED zone plan for MED zone property or
for property located within one mile of the MED zone or for such other capital improvements as
the municipality may determine are required to mitigate MED zone impacts.
(5) West Warwick. The following area or portions of them of the town of West Warwick
may be designated as the town's municipal economic development zone by the town council of
the town of West Warwick after public notice, hearing and vote as provided in section 45-32-4:
The area bounded generally by the East Coast Bike Path in the east, Archambault and
Gardner Avenue in the north, Payan Street to Curson Street, Curson Street to McNiff, McNiff to
Barnes Street, Barnes Street to Nowicki Street to East Street, East Street to Blanchard Street,
Blanchard Street to West Street in the west, West Street to Washington Street, Washington Street
to Nolan Street, Nolan Street to the East Coast Bike Path in the south, all as more particularly
described on the West Warwick municipal economic development zone map on file with the town
(6) The tax administrator shall issue a certification of exemption to the MED zone
business at the time the business applies for its permit to make sales at retail and provides the tax
administrator with a MED zone business certificate issued by the town clerk stating that the
business is located in new construction in the MED zone. The duration of the certificate shall be
determined in accordance with subdivision (b)(1) of this section.
(7) No business shall be permitted to become a MED zone business or to receive a
certificate of exemption pursuant to subdivision (6) of this subsection by relocating from any area
within the state of Rhode Island but outside the MED zone to new construction within the MED
zone, unless the relocation results in the creation of new permanent employment positions that
increase the total employment of the business by not less than fifty percent (50%) of its average
total employment for the two (2) year period immediately preceding the year in which it applies
for its certificate of exemption. Any business that expands its operations by adding a new location
within the MED zone and then ceases to operate any of its locations within the state of Rhode
Island that existed prior to the establishment of the MED zone location shall immediately have its
certificate of exemption for the MED zone location revoked.
SECTION 32. Section 44-20-12.2 of the General Laws in Chapter 44-20 entitled
“Cigarette Tax” is hereby amended to read as follows:
44-20-12.2. Prohibited acts - Penalty. -- (a) No person or other legal entity shall sell or
distribute in the state, acquire, hold, own, possess, or transport for sale or distribution in this state,
or import or cause to be imported into the state for sale or distribution in this state nor shall tax
stamps be affixed to any cigarette package:
(1) That bears any label or notice prescribed by the United States Department of Treasury
to identify cigarettes exempt from tax by the United States pursuant to section 5704 of title 26 of
the United States Code, 26 U.S.C. section 5704(b) (concerning cigarettes intended for shipment
to a foreign country, Puerto Rico, the Virgin Islands, or a possession of the United States), or for
consumption beyond the jurisdiction of the internal revenue laws of the United States, including
notice or label described in section
290.185 [44.185 ] of title 27
of the Code of Federal
27 CFR 290.185 [27 CFR 44.185 ];
(2) That is not labeled in conformity with the provisions of the Federal Cigarette Labeling
and Advertising Act, 15 U.S.C. section 1331 et seq., or any other federal requirement for the
placement of labels, warnings and other information, applicable to cigarette packages intended for
(3) The packaging of which has been modified or altered by a person other than the
original manufacturer of the cigarettes, including by the placement of a sticker to cover
information on the package. For purposes of this subsection, a cigarette package shall not be
construed to have been modified or altered by a person other than the manufacturer if the most
recent modification to, or alteration of, the package was by the manufacturer or by a person
authorized by the manufacturer;
(4) Imported into the United States in violation of 26 U.S.C. section 5754 or any other
federal law, or implementing federal regulations;
(5) That the person otherwise knows or has reason to know the manufacturer did not
intend to be sold, distributed, or used in the United States; or
(6) That has not been submitted to the secretary of the U.S. Department of Health and
Human Services the list or lists of the ingredients added to tobacco in the manufacture of those
cigarettes required by the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. section
(b) The tax administrator is authorized to obtain and exchange information with the
United States Customs Service for the purpose of enforcing this section.
(c) Any person who affixes or distributes a tax stamp in violation of this section shall be
fined not more than five hundred dollars ($500) for the first offense, and for each subsequent
offense shall be fined not more than one thousand dollars ($1,000), or be imprisoned not more
than one year, or be both fined and imprisoned.
(d) Any cigarettes found in violation of this section shall be declared to be contraband
goods and may be seized by the tax administrator or his or her agents, or by any sheriff or his or
her deputy or any police officer, without a warrant. The tax administrator shall promulgate rules
and regulations for the destruction of contraband goods pursuant to this section.
(e) The prohibitions of this section do not apply to:
(1) Tobacco products that are allowed to be imported or brought into the United States
free of tax and duty under subsection IV of chapter 98 of the harmonized tariff schedule of the
United States (see 19 U.S.C. section 1202); or
(2) Tobacco products in excess of the amounts described in subdivision (1) of this
subsection if the excess amounts are voluntarily abandoned to the tax administrator at the time of
entry, but only if the tobacco products were imported or brought into the United States for
personal use and not with intent to defraud the United States or any state.
(f) If any part or provision of this section or the application of any part to any person or
circumstance is held invalid, the remainder of the section, including the application of that part or
provision to other persons or circumstances, shall not be affected by that invalidity and shall
continue in full force and effect. To this end, the provisions of this section are severable.
SECTION 33. Sections 44-30-1, 44-30-25, and 44-30-83 of the General Laws in Chapter
44-30 entitled “Personal Income Tax” are hereby amended to read as follows:
44-30-1. Persons subject to tax. -- (a) Imposition of tax. A Rhode Island personal
income tax determined in accordance with the rates set forth in section 44-30-2 is imposed for
each taxable year (which shall be the same as the taxable year for federal income tax purposes) on
the Rhode Island income of every individual, estate, and trust.
(b) Partners and partnerships. A partnership as such shall not be subject to the Rhode
Island personal income tax. Persons carrying on business as partners shall be liable for the Rhode
Island personal income tax only in their separate or individual capacities.
(c) Associations taxable as corporations. An association, trust, or other unincorporated
organization, which is taxable as a corporation under the provisions of chapter 11 of this title,
shall not be subject to the Rhode Island personal income tax.
(d) Exempt trusts and organizations. A trust or other unincorporated organization, which
by reason of its purposes or activities is exempt from federal income tax, shall be exempt from
the Rhode Island personal income tax, except with respect to its unrelated business taxable
(e) Cross references. For definitions of Rhode Island income of:
Resident individuals, see section
44-30-11 [section 44-30-12 ].
(2) Resident estate or trust, see section 44-30-16.
(3) Nonresident individual, see section 44-30-32.
(4) Nonresident estate or trust, see section 44-30-35.
44-30-25. Modification relating to family education accounts. -- (a) "Family education
account" means an account created by an individual taxpayer for the purpose of providing
qualified educational benefits to a qualified beneficiary, but only if the account is created by a
written governing instrument as prescribed by the tax administrator that designates the account as
a Rhode Island family education account and that meets the following requirements:
(1) The depositary is a qualified depositary.
(2) The assets of the account will not be commingled with other property except in a
common trust fund or common investment fund.
(3) The account balance deemed to be distributed to the taxpayer not later than the last
day of any taxable year of the taxpayer unless the beneficiary remained qualified with respect to
the taxpayer on at least one day during such year.
(4) In the case of an account having a qualified beneficiary described in subdivision
(b)(1) of this section, no contributions to the account may be made after the taxpayer has attained
age twenty-one (21), and in the case of an account having a qualified beneficiary described in
subdivision (b)(2) of this section, no contribution may be made to the account unless the
beneficiary is a dependent of the taxpayer.
(b) "Qualified beneficiary" means an individual designated by name or class in the
instrument creating the account who is:
(1) The taxpayer; or
(2) A dependent of the taxpayer as defined in 26 U.S.C. section 152. In the case of an
individual whose parents are divorced and who is a dependent of one of the parents, the
individual shall be treated as the qualified beneficiary of each parent. No person shall be a
qualified beneficiary after obtaining a bachelor's degree, any degree equivalent thereto, or any
more advanced degree.
(c) "Qualified depositary" means:
(1) Any national bank, federal savings and loan association, federal savings bank, federal
insured credit union, or other institution chartered by the United States of America authorized to
accept deposits which has its principal business office in the state of Rhode Island;
(2) Any institution incorporated under the laws of the state of Rhode Island authorized to
accept insured deposits; and
(3) Any other person who demonstrates to the satisfaction of the tax administrator that it
will administer the account in a manner consistent with the requirements of this section and who
submits to the jurisdiction of this state for the purposes of enforcing these requirements.
(d) (1) "Qualified educational benefits" means post-secondary education provided by an
educational institution which by virtue of law or charter is a public or other nonprofit educational
institution empowered to provide a program of education beyond the high school level and which
is accredited by a nationally recognized educational accrediting agency or association and awards
an associate's, a bachelor's or advanced degree or provides a program of not less than two (2)
years' duration which is acceptable for full credit toward a bachelor's degree.
(2) For the purposes of this section, the cost to provide qualified educational benefits
means applicable tuition and fees, room and board charges not in excess of the median amounts
charged by the institution providing the qualified educational benefits to students living in
institution-provided housing, and fees, books, supplies, and equipment required for courses of
instruction at the institution.
(e) "Qualified withdrawal" means any withdrawal from a family education account:
(1) The amount of which does not exceed the amount of the cost paid during the taxable
year to provide qualified educational benefits to one or more qualified beneficiaries; or
(2) Occurring within sixty (60) days after the death of any qualified beneficiary if there is
no qualified beneficiary younger than the decedent at the time of his or her death;
(3) To purchase tax exempt bonds issued by the state of Rhode Island having a maturity
of not more than twenty (20) years from the date of purchase;
(4) Which transfers the entire balance of a particular family education account from one
qualified depository to another; or
(5) Which transfers all or a portion of the balance of a particular family education
account from an account in the name of one qualified or unqualified beneficiary to an account in
the name of another qualified beneficiary of the same taxpayer.
(f) Income, including gains and losses, on a qualified family education account shall be
exempt from taxation under this chapter, but the assets thereof shall be deemed a part of the estate
of the taxpayer for purposes of chapter 22 of this title.
(g) (1) Except as provided in this subsection, any amount withdrawn or deemed to be
withdrawn from a family education account other than as a qualified withdrawal shall be a
modification increasing federal adjusted gross income of the taxpayer in the year of the
nonqualified withdrawal, but the amount of the modification shall not exceed the net
modifications reducing the taxpayer's federal adjusted gross income pursuant to this section for
prior years plus any modification pursuant to subsection (f) of this section for the year of the
nonqualified withdrawal. If any amount shall not be distributed as required by subdivision (a)(3)
of this section, the amount required to be distributed shall nevertheless be taken into account as a
withdrawal in the year the amount was required to be distributed. If a non-qualified withdrawal
shall be made from a family education account at a time when the taxpayer is not a resident of
Rhode Island, the portion of the modification deemed to be Rhode Island source income shall be
the amount of the modification multiplied by a fraction the numerator of which shall be the
number of taxable years during which the taxpayer maintained the account and was a resident of
Rhode Island and the denominator of which shall be the number of years the taxpayer maintained
(2) (i) Any portion of a family education account used in a prohibited transaction shall be
deemed to be withdrawn on the date the portion is so used. The term "prohibited transaction"
any transaction which would be described in
26 U.S.C. section 4975(d)(1)(A),
(B), (C), or (D) [26 U.S.C. section 4975(c)(1)(A), (B), (C), or (D) ]
if the term "plan" as used in that section
a family education account. For purposes of applying
26 U.S.C. section
] to this section, the term "disqualified
person" as used in that section
has the meaning set forth in 26 U.S.C. section 4975(e)(2) disregarding, subparagraphs (A) and
(B) of that paragraph.
(ii) If any portion of the account shall be invested in any "collectible" as defined in 26
U.S.C. section 408(m)(2), the collectible shall be deemed withdrawn on the first day that any
disqualified person shall obtain physical possession of the collectible.
(h) Upon the death of the taxpayer creating a family education account, the account shall
not terminate unless otherwise provided by the instrument creating the account and the person
entitled to the residue of the family education account, as provided in the instrument creating the
account, or if not so provided, as provided in the taxpayer's will or as otherwise provided by law,
shall succeed to the rights and obligations of the taxpayer hereunder, but no person other than a
posthumous child of the taxpayer delivered alive within eleven (11) months from the date of
death shall become a qualified beneficiary after the date of the taxpayer's death. Any individual
who was a qualified beneficiary with respect to the deceased taxpayer shall continue as a
qualified beneficiary until any time that the individual would have ceased to be a qualified
beneficiary with respect to the taxpayer if: (1) the taxpayer had continued to live; (2) the taxpayer
had continued to provide the individual with the same level of support, adjusted for inflation in
the same manner as is described in 26 U.S.C. section 1(f), as the taxpayer provided to the
individual in the last taxable year ending before the taxpayer's date of death; and (3) the
individual had continued to have as his or her principal place of abode the taxpayer's home and
had remained a member of the taxpayer's household; provided, that the individual had the
taxpayer's home as his or her principal place of abode and was a member of the taxpayer's
household at all times during the period beginning on the first day of the taxpayer's last taxable
year ending before the taxpayer's date of death and ending on the taxpayer's date of death.
(i) Every taxpayer establishing a family education account shall file the returns and
provide statements with respect to that account as the tax administrator may require. Every
taxpayer claiming a modification by reason of subsection (f) of this section shall file information
as the tax administrator may require. The information shall be filed for each year until all
amounts in all family education accounts created by the taxpayer have been withdrawn or
(j) Amounts contributed to a family education account and income earned on that
account shall not be subject to involuntary alienation or assignment by the taxpayer and shall be
exempt from levy and attachment with respect to debts of the taxpayer except that this subsection
shall not operate to bar any assignment, alienation, attachment or levy:
(1) Arising out of a bankruptcy suit instituted with respect to the taxpayer;
(2) To pay a debt owing to the United States of America;
(3) To pay expenses of providing qualified educational benefits to a qualified beneficiary
whom the taxpayer has a legal obligation to support;
(4) To pay child support; or
(5) To pay any other debt to the extent the taxpayer has made contributions while
44-30-83. Limitations on assessment. -- (a) General. Except as otherwise provided in
this section the amount of the Rhode Island personal income tax shall be assessed within three (3)
years after the return was filed, whether or not the return was filed on or after the prescribed date.
For this purpose a tax return filed before the due date shall be considered as filed on the due date;
and a return of withholding tax for any period ending with or within a calendar year filed before
April 15 of the succeeding calendar year shall be considered filed on April 15 of the succeeding
(1) Assessment at any time. The tax may be assessed at any time if:
(i) No return is filed;
(ii) A false or fraudulent return is filed with intent to evade tax; or
(iii) The taxpayer fails to file a report, pursuant to section 44-30-59, of a change,
correction, or amended return, increasing his or her federal taxable income as reported on his or
her federal income tax return or to report a change or correction which is treated in the same
manner as if it were a deficiency for federal income tax purposes.
(2) Extension by agreement. Where, before the expiration of the time prescribed in this
section for the assessment of tax, or before the time as extended pursuant to this section, both the
tax administrator and the taxpayer have consented in writing to its assessment after that time, the
tax may be assessed at any time prior to the expiration of the period agreed upon.
(3) Report of changed or corrected federal income. If the taxpayer shall, pursuant to
section 44-30-59, file an amended return, or report a change or correction increasing his or her
federal taxable income or report a change or correction which is treated in the same manner as if
it were a deficiency for federal income tax purposes, an assessment may be made at any time
prior to two (2) years after the report or amended return was filed. This assessment of Rhode
Island personal income tax shall not exceed the amount of the increase attributable to the federal
change, correction, or items amended on the taxpayer's amended federal income tax return. The
provisions of this paragraph shall not affect the time within which or the amount for which an
assessment may otherwise be made.
(4) Deficiency attributable to net operating loss carryback. If a taxpayer's deficiency is
attributable to an excessive net operating loss carryback allowance, it may be assessed at any time
that a deficiency for the taxable year of the loss may be assessed.
(5) Recovery of erroneous refund. An erroneous refund shall be considered to create an
underpayment of tax on the date made. An assessment of a deficiency arising out of an erroneous
refund may be made at any time within three (3) years thereafter, or at any time if it appears that
any part of the refund was induced by fraud or misrepresentation of a material fact.
Armed forces relief. For purposes of this tax, the date appearing in
U.S.C. section 692(1)
[26 U.S.C. section 692(a) ]
shall be January 1, 1971.
(c) Omission of income on return. Notwithstanding the foregoing provisions of this
section, the tax may be assessed at any time within six (6) years after the return was filed if an
individual omits from his or her Rhode Island income an amount properly includible therein
which is in excess of twenty-five percent (25%) of the amount of Rhode Island income stated in
the return. For this purpose there shall not be taken into account any amount which is omitted in
the return if the amount is disclosed in the return, or in a statement attached to the return, in a
manner adequate to apprise the tax administrator of the nature and amount of the item.
(d) Suspension of limitation. The running of the period of limitations on assessment or
collection of tax or other amount (or of a transferee's liability) shall, after the mailing of a notice
of deficiency, be suspended for the period during which the tax administrator is prohibited under
section 44-30-81(c) from making the assessment or from collecting by levy, and for sixty (60)
(e) Limitations exclusive. No period of limitations specified in any other law shall apply
to the assessment or collection of Rhode Island personal income tax.
SECTION 34. Section 44-56-1 of the General Laws in Chapter 44-56 entitled
“Renewable Energy Sales Credit” is hereby amended to read as follows:
44-56-1. Renewable energy sales tax refund - Sales tax refund on sales of qualifying
renewable energy systems. --
(a) (1) The division of taxation shall refund any tax paid pursuant to the provisions of
chapter 18 of this title resulting from the sale of any qualifying renewable energy system.
(2) As used in this section, a "qualifying renewable energy system" shall be either a
photovoltaic system, a solar domestic hot water system, solar space heating system, or wind-
(i) For photovoltaic systems, the system shall be able to generate electricity directly from
sunlight and be able to have it provide electricity for the home. These systems shall either be
"stand alone" systems that use batteries for storage of electricity or "grid interconnected" systems
that allow the electric meter to spin backwards during periods where the photovoltaic system is
generating more electricity than the load of the house. These systems shall have an electrical
permit that has had a final inspection done by the electrical inspector for the city or town of the
(ii) For solar domestic hot water systems, the system shall consist of solar collectors,
pump, heat exchanger, and storage tank designed to heat water. These systems must have a
plumbing permit that has had a final inspection done by the plumbing inspector for the city or
town of the installation.
(iii) For solar space heating systems, the system shall consist of solar collectors, pump,
heat exchanger, storage tank(s), and a method of distributing the heat to areas of the house that
need heat. These systems shall have a mechanical permit that has had a final inspection done by
the mechanical/plumbing inspector for the city or town of the installation.
(iv) For wind energy systems, the system shall produce electricity through the use of
wind generators or wind turbines that can be used directly as in water pumping applications, or
can be stored in batteries for household usage. Wind energy systems can be used alone, or can be
used as part of a hybrid system in which their output is combined with photovoltaics, and/or a
fossil fuel generator.
(b) Purchasers of qualifying renewable energy systems shall receive a sales tax refund
upon application to the state division of taxation upon submission of:
(1) A form prescribed by the tax administrator containing;
(i) A list of equipment purchased;
(ii) The names and addresses of vendor and purchaser; and
(iii) Addresses of the building upon which the equipment has been installed;
(2) Copies of appropriate receipts; and
A systems certification pursuant to
section 44-57-5 [section 44-57-6 ]
to verify that the
purchased items were actually used in qualifying systems.
(c) For purposes of local municipal property tax assessment, qualifying renewable energy
systems shall not be assessed at more than the value of a conventional heating, conventional hot
domestic hot water systems, or energy production capacity that otherwise could be necessary to
install in the building. "Qualifying systems" shall include photovoltaic systems (renewable energy
systems), solar domestic hot water systems, and active solar space heating systems.
SECTION 35. This act shall take effect upon passage.