§ 44-30.2-2. Entry into reciprocal agreements - Scope of agreements. The governor is authorized, with the advice of the board, to enter into reciprocal agreements, on behalf of the state, with the appropriate authorities of any state in the United States of America, or of the District of Columbia, with respect to the setoff of refunds of the personal income tax established or to be established by the laws and regulations of this state and by the laws and regulations of any other state or the District of Columbia permitting a similar setoff of refunds of income or other taxes. The purpose of the reciprocal agreements is to facilitate the interstate filing of certified debt claims for setoff against income or other tax refunds, and the interstate transfer of debt payment funds after setoff. It is the duty of the board to study and advise the governor in respect to all matters affecting any reciprocal agreements.
History of Section. (P.L. 1984, ch. 145, § 1.)