280-20-00 R.I. Code R. § 6.7
Current through June 20, 2024
The offer may be withdrawn by the taxpayer at any time prior to its acceptance. If the offer is rejected, the taxpayer will be notified by the Tax Administrator in writing, and if payment of the compromise offer was made at the time of application, the payment remitted with the proposed compromise will be returned to the taxpayer without interest. An offer is considered accepted only when the taxpayer is notified in writing of its acceptance. Full payment must be made within thirty (30) days from date of notification that the offer is accepted. Accepting or rejecting an offer in compromise is a discretionary determination that does not give rise to a cause of action.
280 R.I. Code R. § 280-RICR-20-00-6.7