Section 44-6.3-1. – Short title.

§ 44-6.3-1. Short title. This chapter shall be known as the “2006 Rhode Island Tax Amnesty Act”. History of Section.P.L. 2006, ch. 246, art. 21, § 1.

Section 44-6.3-2. – Definitions.

§ 44-6.3-2. Definitions. As used in this chapter, the following terms have the meaning ascribed to them in this section, except when the context clearly indicates a different meaning: (1) “Taxable period” means any period for which a tax return is required by law to be filed with the tax administrator; (2) “Taxpayer” means any […]

Section 44-6.3-3. – Establishment of tax amnesty.

§ 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 […]

Section 44-6.3-4. – Interest under tax amnesty.

§ 44-6.3-4. Interest under tax amnesty. Notwithstanding any general or specific statute to the contrary, interest on any taxes paid for periods covered under the amnesty provisions of this chapter shall be computed at the rate of twelve percent (12%) annually from the due date to the time of payment. History of Section.P.L. 2006, ch. […]

Section 44-6.3-5. – Appropriation.

§ 44-6.3-5. Appropriation. There is hereby appropriated, out of any money in the treasury not otherwise appropriated for the 2007 fiscal year, the sum of two hundred thousand dollars ($200,000) to the division of taxation to carry out the purposes of this chapter. The state controller is hereby authorized and directed to draw his or […]

Section 44-6.3-6. – Implementation.

§ 44-6.3-6. Implementation. Notwithstanding any provision of law to the contrary, the tax administrator may do all things necessary in order to provide for the timely implementation of this chapter, including but not limited to procurement of printing and other services and expenditure of appropriated funds as provided for in § 44-6.3-5. History of Section.P.L. […]

Section 44-6.3-7. – Disposition of monies.

§ 44-6.3-7. Disposition of monies. (a) Except as provided in subsection (b) within, all monies collected pursuant to any tax imposed by the state of Rhode Island under the provisions of this chapter shall be accounted for separately and paid into the general fund. (b) Monies collected for the establishment of the TDI Reserve Fund […]

Section 44-6.3-8. – Analysis of amnesty program by tax administrator.

§ 44-6.3-8. Analysis of amnesty program by tax administrator. The tax administrator shall provide an analysis of the amnesty program to the chairpersons of the house finance committee and senate finance committee, with copies to the members of the revenue estimating conference, by November 1, 2006. The report shall include an analysis of revenues received […]

Section 44-6.3-9. – Rules and regulations.

§ 44-6.3-9. Rules and regulations. The tax administrator shall promulgate such rules and regulations as are necessary to implement the provisions of this chapter. History of Section.P.L. 2006, ch. 246, art. 21, § 1.