Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-51-5
Set-off for delinquent assessments
If a provider shall fail to pay an assessment within thirty (30) days of its due date, the tax administrator may request any agency of state government making payments to the provider to set off the amount of the delinquency against any payment due the provider from the agency of state government and remit the sum to the tax administrator.
Upon receipt of the set off request from the tax administrator, any agency of state government is authorized and empowered to set off the amount of the delinquency against any payment or amounts due the provider. The amount of set-off shall be credited against the assessment due from the provider.
Amendment history
History of Section. P.L. 1992, ch. 133, art. 75, § 1.
Source: view the official text
In this chapter (14 sections)
- 44-51-1 · Short title
- 44-51-2 · Definitions
- 44-51-3 · Imposition of assessment â Nursing facilities
- 44-51-4 · Returns
- 44-51-5 · Set-off for delinquent assessments
- 44-51-6 · Assessment on available information â Interest on…
- 44-51-7 · Claims for refund â Hearing upon denial
- 44-51-8 · Hearing by administrator on application
- 44-51-9 · Appeals
- 44-51-10 · Provider records
- 44-51-11 · Method of payment and deposit of assessment
- 44-51-12 · Rules and regulations
- 44-51-13 · Release of assessment information
- 44-51-14 · Severability