Rhode Island § 44-19-36 - Sales and Use Taxes — Enforcement and Collection
Full text of Rhode Island Rhode Island General Laws § 44-19-36 — Sales and Use Taxes — Enforcement and Collection, with citation guidance and answers to common questions.
§ 44-19-36. Sales and Use Taxes — Enforcement and Collection
R.I. Gen. Laws § 44-19-36
§ 44-19-36. Notice to segregate trust funds.
If the tax administrator believes that the payment to the state of the trust fund established under § 44-19-35 will be jeopardized by delay, neglect, or misappropriation, the administrator shall notify the retailer that the trust fund shall be segregated, and kept separate and apart from all other funds and assets of the retailer and shall not be commingled with any other funds or assets. The notice shall be given by either hand delivery or by registered mail, return receipt requested. Within four (4) days after the sending of the notice, all of the taxes which thereafter either become collectible or are collected shall be deposited daily in any financial institution in the state as defined in title 19 and those taxes designated as a special fund in trust for the state and payable to the state by the retailer as trustee of that fund.
History of Section.
P.L. 1962, ch. 92, § 1.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-19-36
What does Rhode Island General Laws § 44-19-36 cover?
Section 44-19-36 ("Sales and Use Taxes — Enforcement and Collection") is part of the Rhode Island General Laws, the codified statutory law of Rhode Island. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Rhode Island § 44-19-36?
A common citation format is "Rhode Island General Laws § 44-19-36" (Rhode Island). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Rhode Island law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Rhode Island official source linked on this page or consult a licensed Rhode Island attorney.
How does Rhode Island § 44-19-36 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Rhode Island can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Rhode Island.