TITLE 44
Taxation
CHAPTER 44-6.2
Rhode Island Tax Amnesty Act
SECTION 44-6.2-3
§ 44-6.2-3 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 administrator and shall
provide for specificity by the taxpayer of the tax 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 established by the tax administrator in the state fiscal year
1995-1996. The amnesty program shall provide that upon written application by
any 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 prior to
December 31, 1995, the tax administrator shall not seek civil or criminal
prosecution for 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, which have paid the tax and interest due upon filing
the amnesty tax return, or who has entered into an installment payment
agreement for reasons of financial hardship upon the terms and conditions set
by the tax administrator. In the case of the failure of a taxpayer to pay any
installment at the time the installment payment is due under the agreement, the
agreement shall cease to be effective and the balance of the amounts required
to be paid under this agreement shall be due immediately. Failure to pay all
amounts due to the state of Rhode Island shall invalidate any amnesty granted
pursuant to this chapter. 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 notice of deficiency determination or bill has been sent to
the taxpayer and/or a taxable period in which an audit is completed but has not
yet been billed.
(d) Amnesty shall not be granted to taxpayers who are a party
to any criminal investigation or to any civil or criminal litigation which is
pending in any court of the United States or the state of Rhode Island for
fraud in relation to any state tax imposed by any law of the state and
collected by the tax administrator.
History of Section.
(P.L. 1996, ch. 13, § 1.)