Title 44
Taxation

Chapter 30
Personal Income Tax

Part VI
Procedure and Administration

§ 44-30-95. General powers of tax administrator.

(a) General.  The tax administrator shall administer and enforce the Rhode Island personal income tax and is authorized to make any rules and regulations, and to require any facts and information to be reported, that he or she may deem necessary to enforce the tax. The provisions of chapter 1 of this title relating to the tax administrator shall be applicable to the Rhode Island personal income tax.

(b) Examination of books and witnesses.  The tax administrator, for the purpose of ascertaining the correctness of any return, or for the purpose of making an estimate of Rhode Island income of any person where information has been obtained, shall have the power to examine or to cause to have examined, by any agent or representative designated by the tax administrator for that purpose, any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person rendering the return or any officer or employee of the person, or the attendance of any other person having knowledge in the premises, and may take testimony and require proof material for its information, with power to administer oaths to the person or persons.

(c) Secrecy requirement.  It shall be unlawful for any state official or employee to divulge or to make known to any person in any manner whatever not provided by law the amount or source of income, profits, losses, expenditures, or any particular of them set forth or disclosed in any return, or to permit any return or copy of the return or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law. It shall be unlawful for any person to print or publish in any manner whatever not provided by law any return or any part thereof or source of income, profits, losses, or expenditures appearing in any return. Any offense against the foregoing provision shall be punished by a fine not exceeding one thousand dollars ($1,000), or by imprisonment not exceeding one year, or both, at the discretion of the court. If the offender is an officer or employee of the state of Rhode Island, the offender may be dismissed from office or discharged from employment.

(d) Interstate and federal agreements.  The governor or the tax administrator may enter into agreements with tax officials of other states and the federal government to provide for the exchange of information and to apportion or otherwise equitably determine taxes for the purposes of carrying out the provisions of § 44-30-18 and otherwise avoiding multiple taxation.

(e) Income tax claims of other states.   The courts of this state shall recognize and enforce liabilities for personal income taxes lawfully imposed by any other state which extends a like comity to this state, and the duly authorized officer of any other state may sue for the collection of a tax in the courts of this state. A certificate by the secretary of state of the other state that an officer suing for the collection of a tax is duly authorized to collect the tax shall be conclusive proof of that authority. For the purposes of this section, the word “taxes” shall include additions to tax, interest, and penalties, and liability for taxes, additions to tax, interest and penalties shall be recognized and enforced by the courts of this state to the same extent that the laws of the other state permit the enforcement in its courts of liability for taxes, additions to tax, interest, and penalties due this state under this part.

(f) Small tax balances.   The tax administrator is authorized to abate the unpaid portion of the assessment of any tax, or any liability in respect thereof, if the administrator determines under uniform rules prescribed by him or her that the administration and collection costs involved would not warrant collection of the amount due.

(g) Limited disclosure of information — Retirement board.  The tax administrator shall disclose to the retirement board of the state of Rhode Island information needed by the board to implement the provisions of §§ 16-16-19, 16-16-24, 36-10-17, 36-10-36, 45-21-24, and 45-21-54. The content and nature of the information to be disclosed shall be determined and approved by the tax administrator and shall be kept confidential by the board.

(h) Limited disclosure of information — Jury Commissioner.  The tax administrator shall disclose to the jury commissioners of the State of Rhode Island information needed by him or her to implement provisions of § 9-9-1(d).

(i) Limited disclosure of information — Unclaimed Property Administrator.  The tax administrator shall disclose to the unclaimed property administrator of the state of Rhode Island, who is the administrator as defined in § 33-21.1-1, information needed by the unclaimed property administrator to implement the provisions of § 33-21.1-24. The content and nature of the information to be disclosed shall be determined and approved by the tax administrator, but shall be the minimum necessary to implement § 33-21.1-24 and shall be kept confidential by the unclaimed property administrator. The unclaimed property administrator and their employees or agents shall be subject to the same state and federal tax confidentiality laws restricting the acquisition, use, storage, dissemination or publication of confidential taxpayer data that apply to Rhode Island division of taxation officers, agents and employees. Such provisions, include, but are not limited to, §§ 44-1-14, 44-11-21, 44-14-23, 44-19-30, this section, and § 44-44-22; 26 U.S.C. § 6103, and 26 U.S.C. § 7213. It is the unclaimed property administrator’s responsibility to ensure that their employees and agents are aware of these obligations.

(j) Limited disclosure of information — Division of motor vehicles.  The tax administrator shall disclose to the division of motor vehicles information needed to implement the provisions of § 31-10.4-1(a)(1). The content and nature of the information to be disclosed shall be determined and approved by the tax administrator, but shall be the minimum necessary to implement § 31-10.4-1(a)(1) and shall be kept confidential by the division of motor vehicles.