§ 44-6.1-3. Establishment of tax amnesty.
(a) The tax administrator shall establish a tax amnesty program for all taxpayers owing
any tax imposed by reason of or pursuant to authorization by any law of the state
of Rhode Island and collected by the tax administrator. Amnesty tax return forms shall
be prepared by the tax administrator and shall provide for specification by the taxpayer
of the tax and the taxable period for which amnesty is being sought by the taxpayer.
(b) The amnesty program shall be conducted for a ninety (90) day period established by
the tax administrator in the state fiscal year 1986-19
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§ 44-6.1-3. Establishment of tax amnesty.
(a) The tax administrator shall establish a tax amnesty program for all taxpayers owing
any tax imposed by reason of or pursuant to authorization by any law of the state
of Rhode Island and collected by the tax administrator. Amnesty tax return forms shall
be prepared by the tax administrator and shall provide for specification by the taxpayer
of the tax and the taxable period for which amnesty is being sought by the taxpayer.
(b) The amnesty program shall be conducted for a ninety (90) day period established by
the tax administrator in the state fiscal year 1986-1987. The amnesty program shall
provide that upon written application by any taxpayer and payment by the taxpayer
of all taxes and interest due from the taxpayer to the state of Rhode Island for any
taxable period ending prior to April 1, 1986, the tax administrator shall not seek
to collect any penalties which may be applicable and shall not seek civil or criminal
prosecution for any taxpayer for the taxable period for which amnesty has been granted.
Amnesty shall be granted only to those taxpayers applying for amnesty during the amnesty
period, who have paid the tax and interest due upon filing the amnesty tax return,
or who have entered into an installment payment agreement for reasons of financial
hardship upon the terms and conditions set by the tax administrator. In the case of
the failure of a taxpayer to pay any installment at the time the installment payment
is due under the agreement, the agreement shall cease to be effective and the balance
of the amounts required to be paid under this agreement shall be due immediately.
Failure to pay all amounts due to the state of Rhode Island shall invalidate any amnesty
granted pursuant to this chapter. Amnesty shall be granted for only the taxable period
specified in the application and only if all amnesty conditions are satisfied by the
taxpayer.
(c) Amnesty shall not be granted to taxpayers who are a party to any criminal investigations
or to any civil or criminal litigation which is pending in any court of the United
States or the state of Rhode Island for nonpayment, delinquency, or fraud in relation
to any state tax imposed by any law of the state and collected by the tax administrator.