Rhode Island § 44-19-5.1 § 44-19-5.1. Injunctive relief — Jurisdiction of court.

Rhode Island Statutes

§ 44-19-5.1 — § 44-19-5.1. Injunctive relief — Jurisdiction of court.

Rhode Island § 44-19-5.1

Title 44Taxation

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

This text of Rhode Island § 44-19-5.1 (§ 44-19-5.1. Injunctive relief — Jurisdiction of court.) 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 § 44-19-5.1 (2026).

Text

§ 44-19-5.1. Injunctive relief — Jurisdiction of court.
(a) The superior court of this state has jurisdiction to restrain and enjoin any person
            from engaging in business as a retailer in this state without a retail sales permit
            or permits or after a retail sales permit has been suspended or revoked.
         
(b) The tax administrator may institute proceedings to prevent and restrain violations
            of this chapter as provided in subsection (a) of this section.
         
(c) In any proceeding instituted under this section, proof that a person continues to
            operate a business from the location to w

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§ 44-19-5.1. Injunctive relief — Jurisdiction of court.

(a) The superior court of this state has jurisdiction to restrain and enjoin any person from engaging in business as a retailer in this state without a retail sales permit or permits or after a retail sales permit has been suspended or revoked.

(b) The tax administrator may institute proceedings to prevent and restrain violations of this chapter as provided in subsection (a) of this section.

(c) In any proceeding instituted under this section, proof that a person continues to operate a business from the location to which a revoked retail sales permit was assigned is prima facie evidence that the person is engaging in business as a retailer without a retail sales permit.