§ 44-6.2-3. Establishment of tax amnesty. (a) The tax administrator shall establish a tax amnesty program for all taxpayers owing any tax imposed by reason of or pursuant to authorization by any law of the state of Rhode Island and collected by the tax administrator. Amnesty tax return forms shall be prepared by the tax administrator and shall provide for specificity by the taxpayer of the tax and the taxable period for which amnesty is being sought by the taxpayer.

(b) The amnesty program shall be conducted for a seventy-five (75) day period established by the tax administrator in the state fiscal year 1995-1996. The amnesty program shall provide that upon written application by any taxpayer and payment by the taxpayer of all taxes and interest due from the taxpayer to the state of Rhode Island for any taxable period ending prior to December 31, 1995, the tax administrator shall not seek civil or criminal prosecution for any taxpayer for the taxable period for which amnesty has been granted. Amnesty shall be granted only to those taxpayers applying for amnesty during the amnesty period, which have paid the tax and interest due upon filing the amnesty tax return, or who has entered into an installment payment agreement for reasons of financial hardship upon the terms and conditions set by the tax administrator. In the case of the failure of a taxpayer to pay any installment at the time the installment payment is due under the agreement, the agreement shall cease to be effective and the balance of the amounts required to be paid under this agreement shall be due immediately. Failure to pay all amounts due to the state of Rhode Island shall invalidate any amnesty granted pursuant to this chapter. Amnesty shall be granted for only the taxable period specified in the application and only if all amnesty conditions are satisfied by the taxpayer.

(c) The provisions of this section shall include a taxable period for which a notice of deficiency determination or bill has been sent to the taxpayer and/or a taxable period in which an audit is completed but has not yet been billed.

(d) Amnesty shall not be granted to taxpayers who are a party to any criminal investigation or to any civil or criminal litigation which is pending in any court of the United States or the state of Rhode Island for fraud in relation to any state tax imposed by any law of the state and collected by the tax administrator.

History of Section. (P.L. 1996, ch. 13, § 1.)