Rhode Island § 44-19-20 § 44-19-20. Interest and penalties on delinquent payments.

Rhode Island Statutes

§ 44-19-20 — § 44-19-20. Interest and penalties on delinquent payments.

Rhode Island § 44-19-20

Title 44Taxation

Ch. 44-19Sales and Use Taxes â€” Enforcement and Collection

This text of Rhode Island § 44-19-20 (§ 44-19-20. Interest and penalties on delinquent payments.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-19-20 (2026).

Text

§ 44-19-20. Interest and penalties on delinquent payments.
Any person who fails to pay any tax to the state or any amount of tax required to
            be collected and paid to the state, except amounts of determinations made by the tax
            administrator under §§ 44-19-11 — 44-19-14 within the required time shall pay a penalty of ten percent (10%) of the tax or amount
            of the tax, in addition to the tax or amount of the tax, plus interest at the annual
            rate provided by § 44-1-7 from the date on which the tax or amount of the tax required to be collected became
            due and payable to the state until date of payment.
         

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§ 44-19-20. Interest and penalties on delinquent payments.

Any person who fails to pay any tax to the state or any amount of tax required to be collected and paid to the state, except amounts of determinations made by the tax administrator under §§ 44-19-11 — 44-19-14 within the required time shall pay a penalty of ten percent (10%) of the tax or amount of the tax, in addition to the tax or amount of the tax, plus interest at the annual rate provided by § 44-1-7 from the date on which the tax or amount of the tax required to be collected became due and payable to the state until date of payment.