Rhode Island § 44-72-9 - Non-Owner Occupied Property Tax Act
Full text of Rhode Island Rhode Island General Laws § 44-72-9 — Non-Owner Occupied Property Tax Act, with citation guidance and answers to common questions.
§ 44-72-9. Non-Owner Occupied Property Tax Act
R.I. Gen. Laws § 44-72-9
§ 44-72-9. Tax on available information — Interest on delinquencies — Penalties — Collection powers.
If any taxpayer shall fail to file a return within the time required by this chapter, or shall file an insufficient or incorrect return, or shall not pay the tax imposed by this chapter when it is due, the tax administrator shall assess the tax upon the information as may be available, which shall be payable upon demand and shall bear interest at the annual rate provided by § 44-1-7, from the date when the tax should have been paid. If any part of the tax not paid 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 the tax. The tax administrator shall collect the tax with interest in the same manner and with the same powers as are prescribed for collection of taxes in this title.
History of Section.
P.L. 2025, ch. 278, art. 5, § 18, effective June 29, 2025.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-72-9
What does Rhode Island General Laws § 44-72-9 cover?
Section 44-72-9 ("Non-Owner Occupied Property Tax 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 § 44-72-9?
A common citation format is "Rhode Island General Laws § 44-72-9" (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 § 44-72-9 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.