Rhode Island § 44-6.1-5 § 44-6.1-5. Amnesty provisions not applicable.

Rhode Island Statutes

§ 44-6.1-5 — § 44-6.1-5. Amnesty provisions not applicable.

Rhode Island § 44-6.1-5

Title 44Taxation

Ch. 44-6.1Tax Amnesty

This text of Rhode Island § 44-6.1-5 (§ 44-6.1-5. Amnesty provisions not applicable.) 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 § 44-6.1-5 (2026).

Text

§ 44-6.1-5. Amnesty provisions not applicable.
The provisions of § 44-6.1-3 shall not apply to the underpayment of any tax imposed by any law for the state of
            Rhode Island, payable to the state of Rhode Island for any taxable period to the extent
            that before the written application for amnesty is filed:
         
(1) The taxable period for which a written application for amnesty has been filed is currently
            under audit by the tax administrator; or
         
(2) A notice of deficiency or bill with respect to the underpayment was mailed to the
            taxpayer.
         

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§ 44-6.1-5. Amnesty provisions not applicable.

The provisions of § 44-6.1-3 shall not apply to the underpayment of any tax imposed by any law for the state of Rhode Island, payable to the state of Rhode Island for any taxable period to the extent that before the written application for amnesty is filed:

(1) The taxable period for which a written application for amnesty has been filed is currently under audit by the tax administrator; or

(2) A notice of deficiency or bill with respect to the underpayment was mailed to the taxpayer.