Rhode Island § 44-72-8 § 44-72-8. Set-off for delinquent payment of tax.

Rhode Island Statutes

§ 44-72-8 — § 44-72-8. Set-off for delinquent payment of tax.

Rhode Island § 44-72-8

Title 44Taxation

Ch. 44-72Non-Owner Occupied Property Tax Act

This text of Rhode Island § 44-72-8 (§ 44-72-8. Set-off for delinquent payment of tax.) 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 § 44-72-8 (2026).

Text

§ 44-72-8. Set-off for delinquent payment of tax.
If a taxpayer shall fail to pay a tax within thirty (30) days of its due date, the
            tax administrator may request any agency of state government making payments to the
            taxpayer to set-off the amount of the delinquency against any payment due the taxpayer
            from the agency of state government and remit the sum to the tax administrator. Upon
            receipt of the set-off request from the tax administrator, any agency of state government
            is authorized and empowered to set-off the amount of the delinquency against any payment
            or amounts due the taxpayer. The amount of set-off shall be credited against the tax
    

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§ 44-72-8. Set-off for delinquent payment of tax.

If a taxpayer shall fail to pay a tax within thirty (30) days of its due date, the tax administrator may request any agency of state government making payments to the taxpayer to set-off the amount of the delinquency against any payment due the taxpayer from the agency of state government and remit the sum to the tax administrator. Upon receipt of the set-off request from the tax administrator, any agency of state government is authorized and empowered to set-off the amount of the delinquency against any payment or amounts due the taxpayer. The amount of set-off shall be credited against the tax due from the taxpayer.