Section 44-6.1-1. – Short title.

§ 44-6.1-1. Short title. This chapter shall be known as the “Rhode Island Tax Amnesty Act”. History of Section.P.L. 1986, ch. 103, § 1.

Section 44-6.1-2. – Definitions.

§ 44-6.1-2. 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 and for which no […]

Section 44-6.1-3. – Establishment of tax amnesty.

§ 44-6.1-3. 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 44-6.1-4. – Interest under tax amnesty.

§ 44-6.1-4. 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 eleven and one-half percent (11.50%) annually from due date to time of payment. History of Section.P.L. 1986, ch. […]

Section 44-6.1-5. – Amnesty provisions not applicable.

§ 44-6.1-5. Amnesty provisions not applicable. The provisions of § 44-6.1-3 shall not apply to the underpayment of any tax imposed by any law for the state of Rhode Island, payable to the state of Rhode Island for any taxable period to the extent that before the written application for amnesty is filed: (1) The […]

Section 44-6.1-6. – Appropriation.

§ 44-6.1-6. Appropriation. There is appropriated, out of any money in the treasury not otherwise appropriated for the fiscal year 1986-1987, the sum of one hundred thousand dollars ($100,000) to the division of taxation to carry out the purposes of this chapter and the state controller is authorized and directed to draw his or her […]

Section 44-6.1-7. – Implementation.

§ 44-6.1-7. 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 § 44-6.1-6. History of Section.P.L. […]

Section 44-6.1-8. – Disposition of monies — Rules and regulations.

§ 44-6.1-8. Disposition of monies — Rules and regulations. (a) 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) The tax administrator shall promulgate rules and regulations as are necessary to implement […]