Rhode Island § 44-67-6 - The Compassion Center Surcharge Act
Full text of Rhode Island Rhode Island General Laws § 44-67-6 — The Compassion Center Surcharge Act, with citation guidance and answers to common questions.
§ 44-67-6. The Compassion Center Surcharge Act
R.I. Gen. Laws § 44-67-6
§ 44-67-6. Surcharge on available information — Interest on delinquencies — Penalties — Collection powers.
If any compassion center fails, within the time required by this chapter, to file a return, or files an insufficient or incorrect return, or does not pay the surcharge imposed by this chapter when it is due, the tax administrator shall make an assessment based upon available information, which assessment shall be payable upon demand and shall bear interest from the date when the surcharge should have been paid at the annual rate set forth in § 44-1-7. If any part of the surcharge is caused by the 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 the surcharge. The tax administrator shall collect the surcharge with interest, penalty and/or late filing charge in the same manner and with the same powers as prescribed for collection of taxes in this title.
History of Section.
P.L. 2011, ch. 151, art. 19, § 17.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-67-6
What does Rhode Island General Laws § 44-67-6 cover?
Section 44-67-6 ("The Compassion Center Surcharge Act") 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 § 44-67-6?
A common citation format is "Rhode Island General Laws § 44-67-6" (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 § 44-67-6 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.