(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 November 15, 2012. 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 on or prior to December 31, 2011, 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.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?
Welcome to FindLaw's Cases & Codes
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.