Rhode Island General Laws — Title 44 (Taxation)
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.
Amendment history
History of Section. P.L. 2007, ch. 73, art. 11, § 2.
Source: view the official text
In this chapter (13 sections)
- 44-64-1 · Short title
- 44-64-2 · Definitions
- 44-64-3 · Repealed
- 44-64-4 · Returns
- 44-64-5 · Set-off for delinquent payment of surcharge
- 44-64-6 · Surcharge on available information â Interest on…
- 44-64-7 · Claims for refund â Hearing upon denial
- 44-64-8 · Hearing by tax administrator on application
- 44-64-9 · Appeals
- 44-64-10 · Provider records
- 44-64-11 · Method of payment and deposit of surcharge
- 44-64-12 · Rules and regulations
- 44-64-13 · Severability