Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-1-10 — Compromise or abatement of uncollectible or excessive taxes

Whenever the tax administrator determines that any tax, excise, fee, penalty, interest,
or other charge payable to the tax administrator is un-collectible, illegal, or excessive,
in whole or in part, the tax administrator may, with the approval of the director
of revenue, compromise, abate, or cancel the charge, as the circumstances may warrant.

Last amended: History of Section. G.L. 1938, ch. 28, Â§ 10; P.L. 1942, ch. 1239, Â§ 2; impl. am. P.L. 1951, ch. 2727, art. 1, Â§ 3; G.L. 1956, Â§ 44-1-10; P.L. 2009, ch. 295, Â§ 1; P.L. 2009, ch. 296, Â§ 1.

Source: official text