§ 44-1-11.1 - Set-off for delinquent taxes – Trust funds.
SECTION 44-1-11.1
§ 44-1-11.1 Set-off for delinquent taxes– Trust funds. – If the tax administrator determines that any person, firm, corporation,partnership, or other entity doing business with the state or a state agencyhas neglected or refused to pay over to the tax administrator trust fund taxesas defined in § 44-19-35 or 44-30-76 and/or has failed to file tax returnsfor those trust funds, the tax administrator shall notify the state controllerof the delinquency. The state controller, upon certification of the amount ofthe tax delinquency by the tax administrator, shall set-off the amount of thetax delinquency against any payment due that person or entity, and the taxadministrator shall credit that amount against the tax due.
Provided, that the tax administrator may not seek set-offuntil time that a delinquency determination for the trust funds has beendirected to the person or entity. Provided, further, that if a person or entityassessed a deficiency determination for the trust funds has requested a hearingon the assessment within the applicable statutory period, no request forset-off may be made while the matter is pending in hearing or from any appeal.