Title 35
Public Finance

Chapter 3
State Budget

R.I. Gen. Laws § 35-3-14

§ 35-3-14. Receipts credited to general fund — Credit of special receipts to specific appropriations — Fees of attorneys for collection of taxes.

(a) Except as otherwise provided, all revenues of the state, with the exception of funds either exempted in the constitution or held in trust, shall be credited to the general fund, subject to appropriations for all operating expenditures of the state.

(b) The governor and the director of administration, upon the petition of the public works division of the department of transportation, may credit the appropriation accounts of the division, under the proper code designations, with the portions of specific receipts of the division deposited by it with the general treasurer; being sums of money derived from the sale of materials or sums of money received from the various cities and towns for highway work or sums of money received from private sources for highway work, as in the judgment of the director of administration are necessary to prevent a depletion of the specific appropriation account under the code designation.

(c) The state controller may credit the appropriation accounts of the general fund or any special funds of the state with the receipts from the sale of salvage or surplus items of value when the receipts are the direct result of the activity for which the account or fund is established, unless disposition of the receipts is otherwise provided for by law.

(d) Where the director of administration determines that he or she shall engage attorneys to collect delinquent taxes for the tax administrator, authorization to so engage being confirmed hereby, and enters into a written agreement with the attorneys to compensate them on a fee basis for services which they render in effecting the collections, the director is further authorized to permit the attorneys to first deduct the agreed amount of the fee or fees from the amount of collections effected by them, which amount, less the agreed amount of the fee or fees, shall be remitted by the attorneys to the tax administrator within thirty (30) days, and after the deductions, all the remittances shall be credited to the general fund.

History of Section.
P.L. 1935, ch. 2250, § 12; P.L. 1937, ch. 2512, § 1; G.L. 1938, ch. 7, § 4; P.L. 1954, ch. 3375, § 1; G.L. 1956, § 35-3-14; P.L. 1964, ch. 58, § 1.