Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-33-7 — Satisfaction of outstanding liabilities
The amount of any claim payable under this chapter may be applied by the division
of taxation against any outstanding liability on the books of the division or against
any debt owed to a âclaimant agency,â as defined in § 44-30.1-1, subject to the collection by setoff of a personal income tax refund pursuant to
chapter 30.1 of this title. The application of debt or setoff shall be effective against
the claimant or against anyone who was a member of the claimantâs household in the
year to which the claim relates.
Source: official text