Rhode Island § 44-44-18.1 § 44-44-18.1. Pecuniary penalties for deficiencies.

Rhode Island Statutes

§ 44-44-18.1 — § 44-44-18.1. Pecuniary penalties for deficiencies.

Rhode Island § 44-44-18.1

Title 44Taxation

Ch. 44-44Taxation of Beverage Containers and Hard-To-Dispose Material

This text of Rhode Island § 44-44-18.1 (§ 44-44-18.1. Pecuniary penalties for deficiencies.) 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 § 44-44-18.1 (2026).

Text

§ 44-44-18.1. Pecuniary penalties for deficiencies.
If any part of the deficiency for which a deficiency determination is made is due
            to negligence or intentional disregard of the provisions of this chapter, a penalty
            of ten percent (10%) of the amount of the determination shall be added to this amount.
            If any part of the deficiency for which a deficiency determination is made is due
            to fraud or an intent to evade the provisions of this chapter, a penalty of fifty
            percent (50%) of the amount of the determination shall be added to this amount.
         

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§ 44-44-18.1. Pecuniary penalties for deficiencies.

If any part of the deficiency for which a deficiency determination is made is due to negligence or intentional disregard of the provisions of this chapter, a penalty of ten percent (10%) of the amount of the determination shall be added to this amount. If any part of the deficiency for which a deficiency determination is made is due to fraud or an intent to evade the provisions of this chapter, a penalty of fifty percent (50%) of the amount of the determination shall be added to this amount.