Rhode Island General Laws 44-44-4.1. Penalties on delinquent payments
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Any hard-to-dispose material wholesaler or hard-to-dispose material retailer or person who fails to pay any tax to the state or any amount of tax required to be collected and/or paid to the state, except amounts of determinations made by the tax administrator under § 44-44-17, within the required time shall pay a penalty of ten percent (10%) of the tax or amount of the tax.
History of Section.
P.L. 1989, ch. 514, § 4; P.L. 1990, ch. 317, § 1.
Terms Used In Rhode Island General Laws 44-44-4.1
- Hard-to-dispose material: is a s defined in § 37-15. See Rhode Island General Laws 44-44-2
- Hard-to-dispose material retailer: means any person who engages in the retail sale of hard-to-dispose material (as defined in § 37-15. See Rhode Island General Laws 44-44-2
- Person: means any natural person, corporation, partnership, joint venture, association, proprietorship, firm, or other business entity. See Rhode Island General Laws 44-44-2