Title 44
Taxation

Chapter 30.3
Residential Lead Abatement Income Tax Credit

R.I. Gen. Laws § 44-30.3-7

§ 44-30.3-7. Satisfaction of outstanding liabilities.

The amount of any claim payable under this chapter may be applied by the division of taxation against any outstanding liability on the books of the division or against any debt owed to a “claimant agency,” as defined in § 44-30.1-1, subject to the collection by setoff of a personal income tax refund pursuant to chapter 30.1 of this title. The application of debt or setoff is effective against the claimant or against anyone who was a member of the claimant’s household in the year to which the claim relates.

History of Section.
P.L. 2004, ch. 595, art. 17, § 11.