R.I. Gen. Laws § 44-30.2-2 — Entry into reciprocal agreements — Scope of agreements

The governor is authorized, with the advice of the board, to enter into reciprocal
agreements, on behalf of the state, with the appropriate authorities of any state
in the United States of America, or of the District of Columbia, with respect to the
setoff of refunds of the personal income tax established or to be established by the
laws and regulations of this state and by the laws and regulations of any other state
or the District of Columbia permitting a similar setoff of refunds of income or other
taxes. The purpose of the reciprocal agreements is to facilitate the interstate filing
of certified debt claims for setoff against income or other tax refunds, and the interstate
transfer of debt payment funds after setoff. It is the duty of the board to study
and advise the governor in respect to all matters affecting any reciprocal agreements.