§ 44-29-1 Definitions
§ 44-29-2 Imposition of tax
§ 44-29-3 Filing of returns – Date due – Interest and penalty
§ 44-29-4 Deficiency determination – Interest
§ 44-29-5 Pecuniary penalties for deficiencies
§ 44-29-6 Notice of determination
§ 44-29-7 Determination without return – Interest and penalties
§ 44-29-8 Taxes as debt to state – Lien on real estate
§ 44-29-9 Collection powers
§ 44-29-10 Payment of refunds
§ 44-29-11 Hearing by administrator on application
§ 44-29-12 Appeals
§ 44-29-13 Judgment on review
§ 44-29-14 Penalty for violations generally
§ 44-29-15 Records required
§ 44-29-16 Rules and regulations – Forms
§ 44-29-17 Taxes imposed as additional to other taxes
§ 44-29-18 Severability

Terms Used In Rhode Island General Laws > Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted

  • Admission: means all charges established for admission except those specifically designated as service charges;

    (2)  "Licensee" means a person conducting racing events at which betting under the pari-mutuel system is permitted;

    (3)  "Person" includes, but is not limited to, individuals, associations, and corporations;

    (4)  "Racing event" means a racing event at which pari-mutuel betting is permitted;

    (5)  "Seller" means a person required by this chapter to collect any tax imposed under this chapter. See Rhode Island General Laws 44-29-1

  • 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.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • 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
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Person: includes , but is not limited to, individuals, associations, and corporations;

    (4)  "Racing event" means a racing event at which pari-mutuel betting is permitted;

    (5)  "Seller" means a person required by this chapter to collect any tax imposed under this chapter. See Rhode Island General Laws 44-29-1

  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Summons: Another word for subpoena used by the criminal justice system.
  • 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.