The purpose of this regulation is to allow the Tax Administrator to, pursuant to R. I. Gen. Laws § 44-1-10, with the approval of the Director of Revenue, compromise, abate, or cancel any tax, excise, fee, penalty, interest or other charge payable to the Tax Administrator if he/she determines that said charge is uncollectible, illegal or excessive in whole or in part.
280 R.I. Code R. 280-RICR-20-00-6.1