2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-1 - State Tax Officials
§ 44-1-10 - Compromise or abatement of uncollectible or excessive taxes.
SECTION 44-1-10
§ 44-1-10 Compromise or abatement of uncollectible or excessive taxes. – Whenever the tax administrator determines that any tax, excise, fee, penalty, interest, or other charge payable to the tax administrator is un-collectible, illegal, or excessive, in whole or in part, the tax administrator may, with the approval of the director of revenue, compromise, abate, or cancel the charge, as the circumstances may warrant.
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