R.I. Gen. Laws § 44-72-8 — Set-off for delinquent payment of tax

If a taxpayer shall fail to pay a tax within thirty (30) days of its due date, the
tax administrator may request any agency of state government making payments to the
taxpayer to set-off the amount of the delinquency against any payment due the taxpayer
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 taxpayer. The amount of set-off shall be credited against the tax
due from the taxpayer.