§ 44-6.1-5 - Amnesty provisions not applicable. - Rhode-island Statutes

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Statutes > Rhode-island > Title-44 > Chapter-44-6-1 > 44-6-1-5

SECTION 44-6.1-5

§ 44-6.1-5 Amnesty provisions notapplicable. – The provisions of § 44-6.1-3 shall not apply to the underpayment of anytax imposed by any law for the state of Rhode Island, payable to the state ofRhode Island for any taxable period to the extent that before the writtenapplication for amnesty is filed:

(1) The taxable period for which a written application foramnesty has been filed is currently under audit by the tax administrator; or

(2) A notice of deficiency or bill with respect to theunderpayment was mailed to the taxpayer.

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-6-1 > 44-6-1-5

SECTION 44-6.1-5

§ 44-6.1-5 Amnesty provisions notapplicable. – The provisions of § 44-6.1-3 shall not apply to the underpayment of anytax imposed by any law for the state of Rhode Island, payable to the state ofRhode Island for any taxable period to the extent that before the writtenapplication for amnesty is filed:

(1) The taxable period for which a written application foramnesty has been filed is currently under audit by the tax administrator; or

(2) A notice of deficiency or bill with respect to theunderpayment was mailed to the taxpayer.

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State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-6-1 > 44-6-1-5

SECTION 44-6.1-5

§ 44-6.1-5 Amnesty provisions notapplicable. – The provisions of § 44-6.1-3 shall not apply to the underpayment of anytax imposed by any law for the state of Rhode Island, payable to the state ofRhode Island for any taxable period to the extent that before the writtenapplication for amnesty is filed:

(1) The taxable period for which a written application foramnesty has been filed is currently under audit by the tax administrator; or

(2) A notice of deficiency or bill with respect to theunderpayment was mailed to the taxpayer.