Title 41
Sports, Racing, and Athletics

Chapter 4
Mutuel Betting and License Fees

R.I. Gen. Laws § 41-4-8

§ 41-4-8. Collection of taxes — Interest on delinquencies — Failure to pay on demand.

The tax administrator shall assess and collect the taxes imposed by this chapter under such rules and regulations as he or she may prescribe. All taxes hereby imposed shall be due and payable at the close of each day’s racing and any tax not paid upon demand of the tax administrator shall bear interest at the rate of six percent (6%) per annum from the time of the demand. Failure to pay any tax upon demand shall be cause for revocation of a license.

History of Section.
G.L. 1938, ch. 12; P.L. 1942, ch. 1212, art. 11, § 1; P.L. 1944, ch. 1449, § 1; P.L. 1947, ch. 1887, art. 8, § 1; P.L. 1951, ch. 2733, art. 3, § 1; P.L. 1952, ch. 3026, art. 3, § 1; P.L. 1953, ch. 3150, art. 3, § 1; P.L. 1954, ch. 3254, art. 3, § 1; P.L. 1955, ch. 3521, art. 3, § 1; P.L. 1956, ch. 3739, art. 3, § 1; G.L. 1956, § 41-4-8; R.P.L. 1957, ch. 44, art. 3, § 1.