§ 44-69-3. Administration.
(a) The department of administration and all political subdivisions shall, not later than
August 1, 2014, and August 1 of each year thereafter, provide to the tax administrator
a list of all public employees as of the preceding July 1 and such identifying information
as may be required by the tax administrator. Such list and information shall be used
by the tax administrator exclusively for the purpose of collection of income taxes
due to the state of Rhode Island.
(b) The tax administrator shall, not later than December 1, 2014, and December 1 of each
year thereafter, notify any public employee who is not in compliance with the income
tax laws of this state. Such notification shall include:
(1) A statement that the employee will be subject to mandatory garnishment of wages by
the state controller, unless the taxpayer is deemed by the tax administrator to be
in compliance with the income tax laws of this state;
(2) The reasons that the taxpayer is considered to be out of compliance with the income
tax laws of this state, including a statement of the amount of any tax, penalties
and interest due, or a list of the tax years for which income tax returns have not
been filed, as required by law;
(3) An explanation of the rights of the taxpayer and the procedures which must be followed
by the taxpayer in order to come into compliance with the income tax laws of this
state; and
(4) Such other information as may be deemed necessary by the tax administrator.
(c) A public employee who has entered into and is abiding by a payment agreement, or who
has requested relief as an innocent spouse, which request is pending or has been granted,
shall be deemed to be in compliance with the state income tax laws for purposes of
this section.
(d) If the tax administrator notifies a public employee who is not in compliance with
the income tax laws of this state as required in this section and such public employee
does not respond to such notification or fails to come into compliance with the income
tax laws of this state after an assessment has been made final or after the tax administrator
determines that every reasonable effort has been made to assist the public employee
to come into compliance with the income tax laws of this state, the tax administrator
shall so notify the state controller or political subdivision, which shall commence
mandatory garnishment of the public employee's wages and shall notify the employee
of the reason for such action. If a public employee, who has been previously reported
by the tax administrator to a state agency or the political subdivision as being out
of compliance, comes into compliance, the tax administrator shall immediately notify
the state controller or the political subdivision. Neither a state agency or the political
subdivision nor an appointing authority shall be held liable for any action with respect
to a public employee pursuant to the provisions of this section.