Rhode Island § 28-40-3.4 § 28-40-3.4. Setoff for delinquent contributions.

Rhode Island Statutes

§ 28-40-3.4 — § 28-40-3.4. Setoff for delinquent contributions.

Rhode Island § 28-40-3.4

Title 28Labor and Labor Relations

Ch. 28-40Temporary Disability Insurance â€” Contributions

This text of Rhode Island § 28-40-3.4 (§ 28-40-3.4. Setoff for delinquent contributions.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 28-40-3.4 (2026).

Text

§ 28-40-3.4. Setoff for delinquent contributions.
If the director determines that any individual, or employing unit or its agent, has
            failed or refused to transmit contributions withheld from the wages of employees in
            accordance with chapters 39 — 41 of this title, the director shall notify the state
            controller of this delinquency. The state controller, upon certification of the amount
            of the delinquency by the director, shall set off the amount of the delinquency against
            any payment due that person or entity and the director shall credit that amount against
            the contributions due. The director may not seek setoff until such time as a delinquency
   

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§ 28-40-3.4. Setoff for delinquent contributions.

If the director determines that any individual, or employing unit or its agent, has failed or refused to transmit contributions withheld from the wages of employees in accordance with chapters 39 — 41 of this title, the director shall notify the state controller of this delinquency. The state controller, upon certification of the amount of the delinquency by the director, shall set off the amount of the delinquency against any payment due that person or entity and the director shall credit that amount against the contributions due. The director may not seek setoff until such time as a delinquency determination for the contributions has been directed to the person or entity. If a person or entity assessed a delinquency determination for contributions has requested a hearing on the assessment within the applicable statutory period, no request for setoff may be made while the matter is pending in the hearing or from any appeal from the hearing.