State Codes and Statutes
Statutes > Rhode-island > Title-44 > Chapter-44-6-3 > 44-6-3-3SECTION 44-6.3-3
§ 44-6.3-3 Establishment of tax amnesty.– (a) The tax administrator shall establish a tax amnesty program for alltaxpayers owing any tax imposed by reason of or pursuant to authorization byany 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 shallprovide that the taxpayer clearly specify the tax due and the taxable periodfor which amnesty is being sought by the taxpayer.
(b) The amnesty program shall be conducted for a seventy-five(75) day period ending on September 30, 2006. The amnesty program shall providethat, upon written application by a taxpayer and payment by the taxpayer of alltaxes and interest due from the taxpayer to the state of Rhode Island for anytaxable period ending prior to December 31, 2005, the tax administrator shallnot seek to collect any penalties which may be applicable and shall not seekthe civil or criminal prosecution of any taxpayer for the taxable period forwhich amnesty has been granted. Amnesty shall be granted only to thosetaxpayers applying for amnesty during the amnesty period who have paid the taxand interest due upon filing the amnesty tax return, or who have entered intoan installment payment agreement for reasons of financial hardship and uponterms and conditions set by the tax administrator. In the case of the failureof a taxpayer to pay any installment due under the agreement, such an agreementshall cease to be effective and the balance of the amounts required to be paidthereunder shall be due immediately. Amnesty shall be granted for only thetaxable period specified in the application and only if all amnesty conditionsare satisfied by the taxpayer.
(c) The provisions of this section shall include a taxableperiod for which a bill or notice of deficiency determination has been sent tothe taxpayer and a taxable period in which an audit has been completed but hasnot yet been billed.
(d) Amnesty shall not be granted to taxpayers who are underany 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, forfraud in relation to any state tax imposed by the law of the state andcollected by the tax administrator.
