§ 44-30-81 Notice of deficiency
§ 44-30-82 Assessment date
§ 44-30-83 Limitations on assessment
§ 44-30-84 Interest on underpayment
§ 44-30-85 Additions to tax and civil penalties
§ 44-30-85.1 Electronic filing of withholding tax returns and penalties
§ 44-30-86 Overpayment
§ 44-30-87 Limitations on credit or refund
§ 44-30-87.1 Net operating loss — Limitation
§ 44-30-88 Interest on overpayment
§ 44-30-89 Administrative petition
§ 44-30-90 Review of tax administrator’s decision
§ 44-30-91 Mailing rules — Holidays
§ 44-30-92 Collection, levy, and lien
§ 44-30-93 Transferees
§ 44-30-94 Criminal penalties
§ 44-30-95 General powers of tax administrator
§ 44-30-95.1 Rules and regulations
§ 44-30-96 Severability
§ 44-30-97 Repealed
§ 44-30-98 Repealed
§ 44-30-99 Personal income tax law
§ 44-30-100 Lookup table to report use tax on personal income tax return
§ 44-30-101 Requirements concerning qualifying health insurance coverage
§ 44-30-102 Reporting requirement for applicable entities providing minimum essential coverage
§ 44-30-103 Child tax rebates

Terms Used In Rhode Island General Laws > Chapter 44-30 > Part VI - Procedure and Administration

  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • 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.
  • Dependent: A person dependent for support upon another.
  • Director: means the director of environmental management. See Rhode Island General Laws 4-10-1
  • Donee: The recipient of a gift.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • 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.
  • Fiduciary: A trustee, executor, or administrator.
  • 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
  • Indictment: The formal charge issued by a grand jury stating that there is enough evidence that the defendant committed the crime to justify having a trial; it is used primarily for felonies.
  • Legatee: A beneficiary of a decedent
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • License: means the certificate issued by the director to any person, firm, partnership, or corporation regularly engaged in the business of buying, selling and/or transporting live poultry to be sold or used for food. See Rhode Island General Laws 4-10-1
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • 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.
  • 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.