§ 44-30-95 - General powers of tax administrator.
SECTION 44-30-95
§ 44-30-95 General powers of taxadministrator. – (a) General. The tax administrator shall administer and enforce theRhode Island personal income tax and is authorized to make any rules andregulations, and to require any facts and information to be reported, that heor she may deem necessary to enforce the tax. The provisions of chapter 1 ofthis title relating to the tax administrator shall be applicable to the RhodeIsland personal income tax.
(b) Examination of books and witnesses. The taxadministrator, for the purpose of ascertaining the correctness of any return,or for the purpose of making an estimate of Rhode Island income of any personwhere information has been obtained, shall have the power to examine or tocause to have examined, by any agent or representative designated by the taxadministrator for that purpose, any books, papers, records, or memorandabearing upon the matters required to be included in the return, and may requirethe attendance of the person rendering the return or any officer or employee ofthe person, or the attendance of any other person having knowledge in thepremises, and may take testimony and require proof material for itsinformation, with power to administer oaths to the person or persons.
(c) Secrecy requirement. It shall be unlawful for anystate official or employee to divulge or to make known to any person in anymanner whatever not provided by law the amount or source of income, profits,losses, expenditures, or any particular of them set forth or disclosed in anyreturn, or to permit any return or copy of the return or any book containingany abstract or particulars thereof to be seen or examined by any person exceptas provided by law. It shall be unlawful for any person to print or publish inany manner whatever not provided by law any return or any part thereof orsource of income, profits, losses, or expenditures appearing in any return. Anyoffense against the foregoing provision shall be punished by a fine notexceeding one thousand dollars ($1,000), or by imprisonment not exceeding oneyear, or both, at the discretion of the court. If the offender is an officer oremployee of the state of Rhode Island, the offender may be dismissed fromoffice or discharged from employment.
(d) Interstate and federal agreements. The governor orthe tax administrator may enter into agreements with tax officials of otherstates and the federal government to provide for the exchange of informationand to apportion or otherwise equitably determine taxes for the purposes ofcarrying out the provisions of § 44-30-18 and otherwise avoiding multipletaxation.
(e) Income tax claims of other states. The courts ofthis state shall recognize and enforce liabilities for personal income taxeslawfully imposed by any other state which extends a like comity to this state,and the duly authorized officer of any other state may sue for the collectionof a tax in the courts of this state. A certificate by the secretary of stateof the other state that an officer suing for the collection of a tax is dulyauthorized to collect the tax shall be conclusive proof of that authority. Forthe purposes of this section, the word "taxes" shall include additions to tax,interest, and penalties, and liability for taxes, additions to tax, interestand penalties shall be recognized and enforced by the courts of this state tothe same extent that the laws of the other state permit the enforcement in itscourts of liability for taxes, additions to tax, interest, and penalties duethis state under this part.
(f) Small tax balances. The tax administrator isauthorized to abate the unpaid portion of the assessment of any tax, or anyliability in respect thereof, if the administrator determines under uniformrules prescribed by him or her that the administration and collection costsinvolved would not warrant collection of the amount due.
(g) Limited disclosure of information – Retirementboard. The tax administrator shall disclose to the retirement board of thestate of Rhode Island information needed by the board to implement theprovisions of §§ 36-10-17 and 45-21-24. The content and nature of theinformation to be disclosed shall be determined and approved by the taxadministrator and shall be kept confidential by the board.
(h) Limited disclosure of information – JuryCommissioner. The tax administrator shall disclose to the jurycommissioners of the State of Rhode Island information needed by him or her toimplement provisions of § 9-9-1(d).