280-20-00 R.I. Code R. § 6.9
Current through June 20, 2024
If the taxpayer fails to comply with all provisions of state law relating to the filing of returns and paying required taxes for five (5) years from the date the offer was accepted, the Tax Administrator may treat the offer as defaulted and reinstate the unpaid balance. Interest shall accrue from the date of default.
280 R.I. Code R. § 280-RICR-20-00-6.9