State Codes and Statutes
Statutes > Rhode-island > Title-44 > Chapter-44-1 > 44-1-27SECTION 44-1-27
§ 44-1-27 Uncollectible checks. – Whenever any taxpayer liable for the payment of any tax, interest, penalty, orother charge imposed under the provisions of any law administered by the taxadministrator presents or causes to be presented a check to the taxadministrator or to his or her agent or representative in payment of the tax,interest, penalty, or charge, and the check is returned as uncollectible, thetax administrator shall charge a fee of ten percent (10%) of the face amount ofthe check, plus any protest fees, to the taxpayer to cover the costs of itscollection, which fee is in addition to any interest and penalty charge imposedunder the provisions of the law; provided, that the amount of the fee imposedis not less than ten dollars ($10.00) nor exceed one hundred dollars ($100);and provided, further, that the tax administrator shall not charge the feeunless the tax administrator or his or her agent or representative has notifiedthe taxpayer by mail that the check was returned as uncollectible and makesdemand in the notice that full payment of the amount of the check be madewithin ten (10) days of the date of the giving of the notice, and the taxpayerfails to make the payment within the period.
