Title 44
Taxation

Chapter 30.1
Setoff of Refund of Personal Income Tax

R.I. Gen. Laws § 44-30.1-10

§ 44-30.1-10. Purpose.

The purpose of this chapter is to establish a policy that the claimant agencies and the division of taxation cooperate in identifying debtors who owe money to the state through its various claimant agencies and who qualify for a refund from the division of taxation. It is also the intent of this chapter that procedures are established for setting off against the refund the sum of any debt owed to the state. Furthermore, it is the legislative intent of this chapter to be liberally construed as to effectuate these purposes as far as legally and practically possible.

History of Section.
P.L. 1983, ch. 102, § 1.