Rhode Island § 44-44-18 - Taxation of Beverage Containers and Hard-To-Dispose Material
Full text of Rhode Island Rhode Island General Laws § 44-44-18 — Taxation of Beverage Containers and Hard-To-Dispose Material, with citation guidance and answers to common questions.
§ 44-44-18. Taxation of Beverage Containers and Hard-To-Dispose Material
R.I. Gen. Laws § 44-44-18
§ 44-44-18. Notice of determination.
The tax administrator shall give written notice of the tax administrator’s determination to the beverage wholesaler or hard-to-dispose material wholesaler or hard-to-dispose material retailer or person. Except in the case of fraud or failure to make a return, or noncompliance with § 44-44-8, every notice of determination shall be mailed within three (3) years of the date the taxes first became due. The amount of this determination shall bear interest at the rate prescribed in § 44-1-7 from the date when taxes should have been paid until the date of payment.
History of Section.
P.L. 1988, ch. 241, § 4; P.L. 1989, ch. 514, § 3; P.L. 1990, ch. 317, § 1; P.L. 2023,
ch. 79, art. 4, § 6, effective January 1, 2024.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-44-18
What does Rhode Island General Laws § 44-44-18 cover?
Section 44-44-18 ("Taxation of Beverage Containers and Hard-To-Dispose Material") 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 § 44-44-18?
A common citation format is "Rhode Island General Laws § 44-44-18" (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 § 44-44-18 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.