Rhode Island Tax Amnesty Act
§ 44-6.4-3 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 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.
History of Section.
(P.L. 2012, ch. 241, art. 21, § 2.)