Rhode Island General Laws 44-6.1-5. Amnesty provisions not applicable
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The provisions of § 44-6.1-3 shall not apply to the underpayment of any tax imposed by any law for the state of Rhode Island, payable to the state of Rhode Island for any taxable period to the extent that before the written application for amnesty is filed:
(1) The taxable period for which a written application for amnesty has been filed is currently under audit by the tax administrator; or
(2) A notice of deficiency or bill with respect to the underpayment was mailed to the taxpayer.
History of Section.
P.L. 1986, ch. 103, § 1.
Terms Used In Rhode Island General Laws 44-6.1-5
- Taxable period: means any period for which a tax return is required by law to be filed with the tax administrator and for which no return has been previously filed or for which an erroneous return has been filed. See Rhode Island General Laws 44-6.1-2
- Taxpayer: means any person, corporation, or other entity subject to any tax imposed by any law of the state of Rhode Island and payable to the state of Rhode Island and collected by the tax administrator. See Rhode Island General Laws 44-6.1-2