Section 44-67-5 Setoff for delinquent payment of surcharge.

RI Gen L § 44-67-5 (2019) (N/A)
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§ 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.

History of Section. (P.L. 2011, ch. 151, art. 19, § 17.)