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2013 -- H 6113 | |
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LC01375 | |
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STATE OF RHODE ISLAND | |
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IN GENERAL ASSEMBLY | |
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JANUARY SESSION, A.D. 2013 | |
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A N A C T | |
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RELATING TO TAXATION -- SALES AND USE TAXES--LIABILITY AND | |
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COMPUTATION | |
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Introduced By: Representative Michael J. Marcello | |
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Date Introduced: May 14, 2013 | |
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Referred To: House Finance | |
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It is enacted by the General Assembly as follows: | |
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SECTION 1. Chapter 44-18 of the General Laws entitled "Sales and Use Taxes - |
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Liability and Computation" is hereby amended by adding thereto the following section: |
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44-18-41. Business community statute of limitations. -- (a) Notwithstanding any public |
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or general law to the contrary, the tax administrator shall establish a ten (10) year statute of |
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limitations on the collection of any tax imposed by reason of or pursuant to authorization by any |
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law of the state of Rhode Island and collected by the tax administrator. |
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(b) The statute of limitations provided for herein shall begin to toll at the time the tax is |
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deemed owed to the division of taxation. |
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SECTION 2. This act shall take effect upon passage. |
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LC01375 | |
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EXPLANATION | |
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BY THE LEGISLATIVE COUNCIL | |
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OF | |
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A N A C T | |
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RELATING TO TAXATION -- SALES AND USE TAXES--LIABILITY AND | |
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COMPUTATION | |
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This act would grant businesses a ten (10) year statute of limitations prior to any |
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enforcement of tax collection procedures. |
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This act would take effect upon passage. |
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LC01375 | |
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