TITLE 44
Taxation
Index Of Chapters
CHAPTER 44-1 State Tax Officials
CHAPTER 44-2 Tax Officials Generally
CHAPTER 44-3 Property Subject to Taxation
CHAPTER 44-4 Situs and Ownership of Taxable Property
CHAPTER 44-4.1 Historic Residence – Tax Credit
CHAPTER 44-4.2 Historic Industrial Building – Tax Deferment
CHAPTER 44-5 Levy and Assessment of Local Taxes
CHAPTER 44-5.1 Real Estate Nonutilization Tax
CHAPTER 44-6 Assessment and Collection of State Taxes
CHAPTER 44-6.1 Tax Amnesty
CHAPTER 44-6.2 Rhode Island Tax Amnesty Act
CHAPTER 44-6.3 2006 Rhode Island Tax Amnesty Act
CHAPTER 44-6.4 Rhode Island Tax Amnesty Act
CHAPTER 44-7 Collection of Taxes Generally
CHAPTER 44-8 Collection by Distress
CHAPTER 44-9 Tax Sales
CHAPTER 44-10 Unincorporated Business Tax
CHAPTER 44-11 Business Corporation Tax
CHAPTER 44-11.1 Political Organization Tax
CHAPTER 44-12 Franchise Tax
CHAPTER 44-13 Public Service Corporation Tax
CHAPTER 44-13.1 Taxation of Railroad Corporations
CHAPTER 44-14 Taxation of Banks
CHAPTER 44-15 Tax on Bank Deposits Generally
CHAPTER 44-16 Tax on Deposits in National Banks
CHAPTER 44-17 Taxation of Insurance Companies
CHAPTER 44-18 Sales and Use Taxes – Liability and Computation
CHAPTER 44-18.1 Adoption of the Streamlined Sales and Use Tax Agreement
CHAPTER 44-19 Sales and Use Taxes – Enforcement and Collection
CHAPTER 44-20 Cigarette Tax
CHAPTER 44-20.1 Delivery Sales of Cigarettes
CHAPTER 44-20.2 Little Cigar Tax
CHAPTER 44-21 Duty on Auction Sales
CHAPTER 44-22 Estate and Transfer Taxes – Liability and Computation
CHAPTER 44-23 Estate and Transfer Taxes – Enforcement and Collection
CHAPTER 44-23.1 Uniform Estate Tax Apportionment
CHAPTER 44-24 Gift Tax
CHAPTER 44-25 Real Estate Conveyance Tax
CHAPTER 44-26 Declaration of Estimated Tax by Corporations
CHAPTER 44-27 Taxation of Farm, Forest, and Open Space Land
CHAPTER 44-28 Investment Tax
CHAPTER 44-29 Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted
CHAPTER 44-30 Personal Income Tax
CHAPTER 44-30.1 Setoff of Refund of Personal Income Tax
CHAPTER 44-30.2 Reciprocity Agreements – Setoff of Refund of Personal Income Tax
CHAPTER 44-30.3 Residential Lead Abatement Income Tax Credit
CHAPTER 44-31 Investment Tax Credit
CHAPTER 44-31.1 Film Production Tax Credit
CHAPTER 44-31.2 Motion Picture Production Tax Credits
CHAPTER 44-31.3 Musical and Theatrical Production Tax Credits
CHAPTER 44-32 Elective Deduction for Research and Development Facilities
CHAPTER 44-33 Property Tax Relief
CHAPTER 44-33.1 Historic Homeownership Assistance Act
CHAPTER 44-33.2 Historic Structures – Tax Credit
CHAPTER 44-33.3 Newport Senior Resident Property Tax Services Credit Program
CHAPTER 44-33.4 Cumberland Senior Resident Property Tax Services Credit Program
CHAPTER 44-33.5 Bristol Senior Resident Property Tax Services Credit Program
CHAPTER 44-34 Excise on Motor Vehicles and Trailers
CHAPTER 44-34.1 Motor Vehicle and Trailer Excise Tax Elimination Act of 1998
CHAPTER 44-35 Property Tax and Fiscal Disclosure – Municipal Budgets
CHAPTER 44-36 Energy Tax Credits for Residential Rental Properties
CHAPTER 44-37 Energy Tax Credits for Industrial and Commercial Properties
CHAPTER 44-38 Energy Conservation Grants for the Elderly
CHAPTER 44-39 Energy Tax Credits for Renewable Energy Systems
CHAPTER 44-39.1 Employment Tax Credit
CHAPTER 44-39.2 Alternative Fueled Vehicle and Filling Station Tax Credit
CHAPTER 44-39.3 Exclusion for Qualifying Options
CHAPTER 44-40 Generation Skipping Transfer Tax
CHAPTER 44-41 Gross Earnings Tax of Petroleum Companies
CHAPTER 44-42 Education Assistance and Development Tax Credit
CHAPTER 44-43 Tax Incentives for Capital Investment in Small Businesses
CHAPTER 44-43.1 Small Business Tax Credit
CHAPTER 44-44 Taxation of Beverage Containers, Hard-to-Dispose Material and Litter Control Participation Permittee
CHAPTER 44-45 Omnibus Property Tax Relief and Replacement Act
CHAPTER 44-46 Adult Education Tax Credit
CHAPTER 44-47 Adult and Child Day Care Assistance and Development Tax Credit
CHAPTER 44-48 Tax Expenditure Pilot Project
CHAPTER 44-48.1 Tax Expenditure Reporting
CHAPTER 44-49 Taxation of Marijuana and Controlled Substances
CHAPTER 44-50 Health Care Provider Assessment Act
CHAPTER 44-51 Nursing Facility Provider Assessment Act
CHAPTER 44-52 Outpatient Health Care Facility Provider Assessment
CHAPTER 44-53 Levy and Distraint
CHAPTER 44-54 Disabled Access Credit For Small Businesses
CHAPTER 44-55 Tax Incentives for Employers
CHAPTER 44-56 Renewable Energy Sales Tax Credit
CHAPTER 44-57 Residential Renewable Energy System Tax Credit
CHAPTER 44-58 Streamlined Sales Tax System
CHAPTER 44-59 Uniform Sales And Use Tax Administration Act
CHAPTER 44-60 Borrowing in Anticipation of Taxes
CHAPTER 44-61 Relating To Depreciation of Assets and Net Operating Loss Deduction
CHAPTER 44-62 Tax Credits for Contributions to Scholarship Organizations
CHAPTER 44-63 Incentives for Innovation and Growth
CHAPTER 44-64 The Outpatient Health Care Facility Surcharge
CHAPTER 44-65 Imaging Services Surcharge
CHAPTER 44-66 Recognition of Income from Discharge of Business Indebtedness
CHAPTER 44-67 The Compassion Center Surcharge Act