§ 44-6.2-3 - Establishment of tax amnesty.
SECTION 44-6.2-3
§ 44-6.2-3 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 specificity 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 seventy-five(75) day period established by the tax administrator in the state fiscal year1995-1996. 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 toDecember 31, 1995, the tax administrator shall not seek civil or criminalprosecution for any taxpayer for the taxable period for which amnesty has beengranted. Amnesty shall be granted only to those taxpayers applying for amnestyduring the amnesty period, which have paid the tax and interest due upon filingthe amnesty tax return, or who has entered into an installment paymentagreement for reasons of financial hardship upon the terms and conditions setby the tax administrator. In the case of the failure of a taxpayer to pay anyinstallment at the time the installment payment is due under the agreement, theagreement shall cease to be effective and the balance of the amounts requiredto be paid under this agreement shall be due immediately. Failure to pay allamounts due to the state of Rhode Island shall invalidate any amnesty grantedpursuant to this chapter. Amnesty shall be granted for only the taxable periodspecified in the application and only if all amnesty conditions are satisfiedby the taxpayer.
(c) The provisions of this section shall include a taxableperiod for which a notice of deficiency determination or bill has been sent tothe taxpayer and/or a taxable period in which an audit is completed but has notyet been billed.
(d) Amnesty shall not be granted to taxpayers who are a partyto any criminal investigation or to any civil or criminal litigation which ispending in any court of the United States or the state of Rhode Island forfraud in relation to any state tax imposed by any law of the state andcollected by the tax administrator.