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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-1-36

Contracts

Official textwebserver.rilegislature.govlast amended

# (a)

Except as set forth in section (b) below, the division of taxation may enter into contracts with persons (defined herein as individuals, firms, fiduciaries, partnerships, corporations, trusts, or associations, however formed) to be paid on a contingent fee basis, for services rendered to the division of taxation where the contract is for the collection of taxes, interest, or penalty or the reduction of refunds claimed.
Under such contracts the contingent fee shall be based on the actual amount of taxes, interest and/or penalties collected and/or the amount by which the claimed refund is reduced.

# (b)

The division of taxation may not enter into a contingent fee contract under which the person directly conducts a field audit.

# (c)

The division of taxation shall publish an annual report setting forth the number of contracts entered into under paragraph (a), the amount collected and the percentage of the contingency fee arrangement of each contract.

Amendment history

History of Section. P.L. 2015, ch. 141, art. 11, § 5.

Source: view the official text

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In this chapter (38 sections)
  1. 44-1-1 · Tax administrator — Appointment
  2. 44-1-2 · Powers and duties of tax administrator
  3. 44-1-3 · Delegation of power to collect fees
  4. 44-1-4 · Rules and regulations
  5. 44-1-5 · Repealed
  6. 44-1-6 · Additional collection powers — Nonresident contractors
  7. 44-1-7 · Interest on delinquent payments
  8. 44-1-7.1 · Interest on overpayments
  9. 44-1-8 · Taxes and fees as debt to state
  10. 44-1-9 · Extension of time for filing of reports
  11. 44-1-10 · Compromise or abatement of uncollectible or excessive taxes
  12. 44-1-11 · Refund or credit for overpayments
  13. 44-1-11.1 · Set-off for delinquent taxes — Trust funds
  14. 44-1-12 · Reports under oath — False statements
  15. 44-1-13 · Notice to administrator of constitutional or construction…
  16. 44-1-14 · Disclosure of information to tax officials of federal…
  17. 44-1-14.1 · Joint examinations of returns with other jurisdictions
  18. 44-1-15 · Destruction of obsolete records — Preservation of corporate…
  19. 44-1-23 · Release of tax liens
  20. 44-1-24 · Acquisition of property for delinquent state taxes
  21. 44-1-25 · Priority of state tax actions
  22. 44-1-26 · Reciprocal enforcement of tax liabilities between this state…
  23. 44-1-27 · Uncollectible checks
  24. 44-1-28 · Mailing as timely tax filing and payment
  25. 44-1-29 · Collection by writ of execution
  26. 44-1-30 · Repealed
  27. 44-1-31 · Taxes and child support to be paid by electronic funds…
  28. 44-1-31.1 · Returns to be filed by paid tax return preparers…
  29. 44-1-31.2 · Electronic filing of large entity tax returns, electronic…
  30. 44-1-32 · Hearing on application by taxpayer
  31. 44-1-33 · Indemnification
  32. 44-1-34 · Tax administrator to prepare list of delinquent taxpayers —…
  33. 44-1-35 · Outside collection agencies
  34. 44-1-36 · Contracts
  35. 44-1-37 · Administrative penalties and attorney’s fees
  36. 44-1-38 · Jeopardy determinations
  37. 44-1-39 · Information deemed state property
  38. 44-1-40 · Tax administrator to prepare list of licensed taxpayers —…
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