§ 44-11.1-1 Definitions
§ 44-11.1-2 Imposition of tax
§ 44-11.1-3 Filing of tax returns – Due date
§ 44-11.1-4 Extension of time for filing of returns
§ 44-11.1-5 Determination and payment of tax due – Hearings and redeterminations
§ 44-11.1-6 Interest on delinquency payments
§ 44-11.1-7 Lien on real estate
§ 44-11.1-8 Records, statements, and rules and regulations
§ 44-11.1-9 Returns and statements required to show whether political organization is liable
§ 44-11.1-10 Supplemental returns – Additional tax or refund
§ 44-11.1-11 Claims for refund – Hearing upon denial
§ 44-11.1-12 Information confidential – Types of disclosure authorized – Penalties for unauthorized disclosure
§ 44-11.1-13 Tax administrator’s power to summon witnesses and evidence
§ 44-11.1-14 Service of summons
§ 44-11.1-15 Enforcement of summons
§ 44-11.1-16 Determination of tax without return
§ 44-11.1-17 Pecuniary penalty for failure to file return or to pay tax or for negligence
§ 44-11.1-18 Pecuniary penalty for fraud
§ 44-11.1-19 Collection of pecuniary penalties
§ 44-11.1-20 Examination of taxpayer’s records – Witnesses
§ 44-11.1-21 Violations by political organizations
§ 44-11.1-22 Violations by individuals
§ 44-11.1-23 Criminal penalty for failure to file return
§ 44-11.1-24 Appeals
§ 44-11.1-25 General collection powers
§ 44-11.1-26 Collection by writ of execution
§ 44-11.1-27 Tax as debt to state
§ 44-11.1-28 Severability

Terms Used In Rhode Island General Laws > Chapter 44-11.1 - Political Organization Tax

  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • in writing: include printing, engraving, lithographing, and photo-lithographing, and all other representations of words in letters of the usual form. See Rhode Island General Laws 43-3-16
  • Interrogatories: Written questions asked by one party of an opposing party, who must answer them in writing under oath; a discovery device in a lawsuit.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6
  • real estate: may be construed to include lands, tenements, and hereditaments and rights thereto and interests therein. See Rhode Island General Laws 43-3-10
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Testify: Answer questions in court.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • United States: include the several states and the territories of the United States. See Rhode Island General Laws 43-3-8
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • Writ of certiorari: An order issued by the Supreme Court directing the lower court to transmit records for a case for which it will hear on appeal.