It is enacted by the General Assembly as follows:

SECTION 1. Chapter 44-1 of the General Laws entitled "State Tax Officials" is hereby amended by adding thereto the following section:

{ADD 44-1-33. Indemnification. -- ADD} {ADD The state shall indemnify the tax administrator for any recovery against him/her in his/her personal capacity arising out of any act or omission occurring within the scope of his/her duties as Tax Administrator provided that such act or omission was not the result of actual fraud, willful misconduct or actual malice. ADD}

SECTION 2. This act shall take effect upon passage.