Chapter 295

2009 -- S 0405

Enacted 11/13/09

A N A C T

RELATING TO TAXATION

Introduced By: Senator Dennis L. Algiere

Date Introduced: February 12, 2009 

It is enacted by the General Assembly as follows:

SECTION 1. Section 44-1-10 of the General Laws in Chapter 44-1 entitled "State Tax

Officials" is hereby amended to read as follows:

44-1-10. Compromise or abatement of uncollectible or excessive taxes. -- Whenever

the tax administrator determines that any tax, excise, fee, penalty, interest, or other charge

payable to the tax administrator is un-collectible, illegal, or excessive, in whole or in part, the tax

administrator may, with the approval of the director of administration, revenue, compromise,

abate, or cancel the charge, as the circumstances may warrant.

SECTION 2. This act shall take effect upon passage.

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LC01458

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