Title 44
Taxation

Chapter 51
Nursing Facility Provider Assessment Act

R.I. Gen. Laws § 44-51-5

§ 44-51-5. Set-off for delinquent assessments.

If a provider shall fail to pay an assessment within thirty (30) days of its due date, the tax administrator may request any agency of state government making payments to the provider to set off the amount of the delinquency against any payment due the provider from the agency of state government and remit the sum to the tax administrator. Upon receipt of the set off request from the tax administrator, any agency of state government is authorized and empowered to set off the amount of the delinquency against any payment or amounts due the provider. The amount of set-off shall be credited against the assessment due from the provider.

History of Section.
P.L. 1992, ch. 133, art. 75, § 1.