R.I. Gen. Laws § 44-30.1-10 — Purpose

The purpose of this chapter is to establish a policy that the claimant agencies and
the division of taxation cooperate in identifying debtors who owe money to the state
through its various claimant agencies and who qualify for a refund from the division
of taxation. It is also the intent of this chapter that procedures are established
for setting off against the refund the sum of any debt owed to the state. Furthermore,
it is the legislative intent of this chapter to be liberally construed as to effectuate
these purposes as far as legally and practically possible.