Rhode Island § 44-67-5 § 44-67-5. Setoff for delinquent payment of surcharge.

Rhode Island Statutes

§ 44-67-5 — § 44-67-5. Setoff for delinquent payment of surcharge.

Rhode Island § 44-67-5

Title 44Taxation

Ch. 44-67The Compassion Center Surcharge Act

This text of Rhode Island § 44-67-5 (§ 44-67-5. Setoff for delinquent payment of surcharge.) 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 § 44-67-5 (2026).

Text

§ 44-67-5. Setoff for delinquent payment of surcharge.
If a compassion center fails to pay a surcharge, penalty or late filing charge within
            thirty (30) days of its due date, the tax administrator may request any agency of
            state government to setoff the amount of the delinquency against any payment due the
            compassion center from the agency and to remit to the tax administrator the amount
            of the surcharge, penalty and/or late filing charge from any such payment owed the
            compassion center. Upon receipt of a request for setoff from the tax administrator,
            any agency of state government is authorized and empowered to setoff the amount of
            any 

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§ 44-67-5. Setoff for delinquent payment of surcharge.

If a compassion center fails to pay a surcharge, penalty or late filing charge within thirty (30) days of its due date, the tax administrator may request any agency of state government to setoff the amount of the delinquency against any payment due the compassion center from the agency and to remit to the tax administrator the amount of the surcharge, penalty and/or late filing charge from any such payment owed the compassion center. Upon receipt of a request for setoff from the tax administrator, any agency of state government is authorized and empowered to setoff the amount of any delinquency against any payment due the compassion center. The amount of setoff shall be credited against the surcharge, penalty and/or late filing charge due from the compassion center.