R.I. Gen. Laws § 44-67-5 — Setoff for delinquent payment of surcharge

If a compassion center fails to pay a surcharge, penalty or late filing charge within
thirty (30) days of its due date, the tax administrator may request any agency of
state government to setoff the amount of the delinquency against any payment due the
compassion center from the agency and to remit to the tax administrator the amount
of the surcharge, penalty and/or late filing charge from any such payment owed the
compassion center. Upon receipt of a request for setoff from the tax administrator,
any agency of state government is authorized and empowered to setoff the amount of
any delinquency against any payment due the compassion center. The amount of setoff
shall be credited against the surcharge, penalty and/or late filing charge due from
the compassion center.