| Chapter 348 |
| 2023 -- H 5602 SUBSTITUTE A AS AMENDED Enacted 06/26/2023 |
| A N A C T |
| RELATING TO TAXATION -- LEVY AND ASSESSMENT OF LOCAL TAXES |
Introduced By: Representatives Slater, Diaz, Potter, Cruz, J. Brien, Solomon, Bennett, Felix, Hull, and J. Lombardi |
| Date Introduced: February 15, 2023 |
| It is enacted by the General Assembly as follows: |
| SECTION 1. Chapter 44-5 of the General Laws entitled "Levy and Assessment of Local |
| Taxes" is hereby amended by adding thereto the following section: |
| 44-5-88. Tax amnesty. |
| (a) Notwithstanding any other provision in this chapter to the contrary, any municipality |
| may, by ordinance, duly enacted, authorize two (2) separate sixty-(60)day (60) periods during fiscal |
| years 2024 or 2025, during which a waiver of interest and penalties on overdue tangible tax |
| payments and motor vehicle tax payments may be made if the request for a waiver of interest and |
| penalties is in writing, signed, and dated by the taxpayer and submitted within the two (2) sixty- |
| (60)day (60) waiver periods. |
| (b) Decisions of the tax assessor or collector shall be in writing and contain a notice to the |
| city or town council. If the taxpayer receives an adverse decision from the tax assessor or collector, |
| the taxpayer shall pay the interest and penalties and may file a claim for reimbursement with the |
| city or town council within ten (10) days of the decision. |
| (c) Any request for a waiver of taxes and penalties that meets criteria established by this |
| section, pursuant to a duly enacted ordinance, may be granted by the city or town. |
| (d) Waivers of interest and penalties shall not be granted for any taxes owed for the tax |
| year during which the amnesty periods are offered. |
| SECTION 2. This act shall take effect upon passage. |
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| LC001589/SUB A |
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