R.I. Gen. Laws § 44-64-5 — Set-off for delinquent payment of surcharge

If a provider shall fail to pay a surcharge within thirty (30) days of its due date,
the tax administrator may request any agency of state government to set off the amount
of the delinquency against any payment they might be due the provider from the agency
and to remit any such payment to the tax administrator. Upon receipt of a request
for set-off from the tax administrator, any agency of state government is authorized
and empowered to set off the amount of any delinquency against any payment that is
due the provider. The amount of set-off shall be credited against the surcharge due
from the provider.