§ 44-6.3-3. 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 that the taxpayer clearly specify
the tax due and the taxable period for which amnesty is being sought by the taxpayer.
(b) The amnesty program shall be conducted for a seventy-five (75) day period ending on
September 30, 2006. The amnesty program shall provid
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§ 44-6.3-3. 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 that the taxpayer clearly specify
the tax due and the taxable period for which amnesty is being sought by the taxpayer.
(b) The amnesty program shall be conducted for a seventy-five (75) day period ending on
September 30, 2006. The amnesty program shall provide that, upon written application
by a 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 December 31, 2005,
the tax administrator shall not seek to collect any penalties which may be applicable
and shall not seek the civil or criminal prosecution of 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 and upon terms and conditions
set by the tax administrator. In the case of the failure of a taxpayer to pay any
installment due under the agreement, such an agreement shall cease to be effective
and the balance of the amounts required to be paid thereunder shall be due immediately.
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) The provisions of this section shall include a taxable period for which a bill or
notice of deficiency determination has been sent to the taxpayer and a taxable period
in which an audit has been completed but has not yet been billed.
(d) Amnesty shall not be granted to taxpayers who are under any criminal investigation
or are a party to any civil or criminal proceeding, pending in any court of the United
States or the state of Rhode Island, for fraud in relation to any state tax imposed
by the law of the state and collected by the tax administrator.