Rhode Island § 28-46-7 § 28-46-7. Tax liability and lien.

Rhode Island Statutes

§ 28-46-7 — § 28-46-7. Tax liability and lien.

Rhode Island § 28-46-7

Title 28Labor and Labor Relations

Ch. 28-46Private Nonvested Pension Benefits

This text of Rhode Island § 28-46-7 (§ 28-46-7. Tax liability and lien.) 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 § 28-46-7 (2026).

Text

§ 28-46-7. Tax liability and lien.
After the investigation of the employer, the director shall certify to the tax administrator
            the total amount of nonvested pension benefits that are includable in determining
            an employer's tax liability under this chapter and the amount of those benefits that
            have been compromised or settled to the satisfaction of the commissioner. The tax
            administrator shall determine the amount of an employer's tax liability under this
            chapter and shall notify the employer of the amount of the tax. The tax shall be due
            and payable to the tax administrator on the date that the employer ceases to operate
            its place of em

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§ 28-46-7. Tax liability and lien.

After the investigation of the employer, the director shall certify to the tax administrator the total amount of nonvested pension benefits that are includable in determining an employer's tax liability under this chapter and the amount of those benefits that have been compromised or settled to the satisfaction of the commissioner. The tax administrator shall determine the amount of an employer's tax liability under this chapter and shall notify the employer of the amount of the tax. The tax shall be due and payable to the tax administrator on the date that the employer ceases to operate its place of employment and shall be a lien upon all of the employer's assets within this state. If the tax is not paid when due, the employer shall be liable for interest on the amount due at the rate of six per cent (6%) per annum until the tax and interest are paid.