Sales and Use Taxes — Enforcement and Collection
R.I. Gen. Laws § 44-19-5.1
§ 44-19-5.1. Injunctive relief — Jurisdiction of court.
(a) The superior court of this state has jurisdiction to restrain and enjoin any person from engaging in business as a retailer in this state without a retail sales permit or permits or after a retail sales permit has been suspended or revoked.
(b) The tax administrator may institute proceedings to prevent and restrain violations of this chapter as provided in subsection (a) of this section.
(c) In any proceeding instituted under this section, proof that a person continues to operate a business from the location to which a revoked retail sales permit was assigned is prima facie evidence that the person is engaging in business as a retailer without a retail sales permit.
History of Section.
P.L. 1981, ch. 159, § 1; P.L. 1990, ch. 314, § 1.