§ 44-44-1 Purpose
§ 44-44-2 Definitions
§ 44-44-3 Imposition of tax on beverage containers
§ 44-44-3.1 Permit required
§ 44-44-3.2 Penalty for operation without a permit – Injunctive relief
§ 44-44-3.3 Partial periods
§ 44-44-3.4 Issuance of permit – Assignment prohibited – Display
§ 44-44-3.5 Application due date – Weekends and holidays – Mailing
§ 44-44-3.6 Exemption
§ 44-44-3.7 Imposition of tax on hard-to-dispose material
§ 44-44-3.8 Hard-to-dispose material control and recycling oversight commission
§ 44-44-4 Filing of returns and extensions of time for filing returns
§ 44-44-4.1 Penalties on delinquent payments
§ 44-44-7 Collection powers
§ 44-44-8 Records required – Inspection of records
§ 44-44-9 Repealed
§ 44-44-10 Deposit of moneys
§ 44-44-13 Contingency provision
§ 44-44-16 Rules and regulations – Forms
§ 44-44-17 Deficiency determination – Determination without return
§ 44-44-18 Notice of determination
§ 44-44-18.1 Pecuniary penalties for deficiencies
§ 44-44-19 Payment of refunds
§ 44-44-20 Hearing on application by beverage wholesaler or litter control participation permittee
§ 44-44-21 Judicial review
§ 44-44-22 Information confidential
§ 44-44-23 Severability

Terms Used In Rhode Island General Laws > Chapter 44-44 - Taxation of Beverage Containers, Hard-To-Dispose Material and Litter Control Participation Permittee

  • 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.
  • Beverage: means all non-alcoholic drinks for human consumption, except milk but including beer and other malt beverages. See Rhode Island General Laws 44-44-2
  • Beverage container: means any sealable bottle, can, jar, or carton which contains a beverage. See Rhode Island General Laws 44-44-2
  • Beverage retailer: means any person who engages in the sale of a beverage container to a consumer within the state of Rhode Island, including any operator of a vending machine. See Rhode Island General Laws 44-44-2
  • Beverage wholesaler: means any person who engages in the sale of beverage containers to beverage retailers in this state, including any brewer, manufacturer, or bottler who engages in those sales. See Rhode Island General Laws 44-44-2
  • Case: means :

    (i)  Forty-eight (48) beverage containers sold or offered for sale within this state when each beverage container has a liquid capacity of seven (7) fluid ounces or less;

    (ii)  Twenty-four (24) beverage containers sold or offered for sale within this state when each beverage container has a liquid capacity in excess of seven (7) fluid ounces but less than or equal to sixteen and nine tenths (16. See Rhode Island General Laws 44-44-2

  • Consumer: means any person who purchases a beverage in a beverage container for use or consumption with no intent to resell that filled beverage container. See Rhode Island General Laws 44-44-2
  • 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.
  • 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.
  • Gross receipts: means those receipts reported for each location to the tax administrator included in the measure of tax imposed under chapter 18 of this title, as amended. See Rhode Island General Laws 44-44-2
  • 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
  • Hard-to-dispose material wholesaler: means any person, wherever located, who engages in the sale of hard-to-dispose material (as defined in § 37-15. See Rhode Island General Laws 44-44-2
  • 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.
  • Oversight: Committee review of the activities of a Federal agency or program.
  • 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: means any natural person, corporation, partnership, joint venture, association, proprietorship, firm, or other business entity. See Rhode Island General Laws 44-44-2
  • Prior calendar year: means the period beginning with January 1 and ending with December 31 immediately preceding the permit application due date. See Rhode Island General Laws 44-44-2
  • 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.
  • United States: include the several states and the territories of the United States. See Rhode Island General Laws 43-3-8
  • Vending machine: means a self-contained automatic device that dispenses for sale foods, beverages, or confection products. See Rhode Island General Laws 44-44-2