§ 44-6.1-3 - Establishment of tax amnesty.
SECTION 44-6.1-3
§ 44-6.1-3 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 for specification by the taxpayer of the tax and the taxable period forwhich amnesty is being sought by the taxpayer.
(b) The amnesty program shall be conducted for a ninety (90)day period established by the tax administrator in the state fiscal year1986-1987. The amnesty program shall provide that upon written application byany taxpayer and payment by the taxpayer of all taxes and interest due from thetaxpayer to the state of Rhode Island for any taxable period ending prior toApril 1, 1986, the tax administrator shall not seek to collect any penaltieswhich may be applicable and shall not seek civil or criminal prosecution forany taxpayer for the taxable period for which amnesty has been granted. Amnestyshall be granted only to those taxpayers applying for amnesty during theamnesty period, who have paid the tax and interest due upon filing the amnestytax return, or who have entered into an installment payment agreement forreasons of financial hardship upon the terms and conditions set by the taxadministrator. In the case of the failure of a taxpayer to pay any installmentat the time the installment payment is due under the agreement, the agreementshall cease to be effective and the balance of the amounts required to be paidunder this agreement shall be due immediately. Failure to pay all amounts dueto the state of Rhode Island shall invalidate any amnesty granted pursuant tothis chapter. Amnesty shall be granted for only the taxable period specified inthe application and only if all amnesty conditions are satisfied by thetaxpayer.
(c) Amnesty shall not be granted to taxpayers who are a partyto any criminal investigations or to any civil or criminal litigation which ispending in any court of the United States or the state of Rhode Island fornonpayment, delinquency, or fraud in relation to any state tax imposed by anylaw of the state and collected by the tax administrator.