TITLE 44

Taxation

CHAPTER 44-6.1

Tax Amnesty

SECTION 44-6.1-3



   § 44-6.1-3  Establishment of tax amnesty.

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(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 specification 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 ninety (90)

day period established by the tax administrator in the state fiscal year

1986-1987. 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

April 1, 1986, the tax administrator shall not seek to collect any penalties

which may be applicable and 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, 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 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) Amnesty shall not be granted to taxpayers who are a party

to any criminal investigations or to any civil or criminal litigation which is

pending in any court of the United States or the state of Rhode Island for

nonpayment, delinquency, or 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. 1986, ch. 103, § 1.)