Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 00 - General Administration
Part 6 - Offers in Compromise (280-RICR-20-00-6)
Section 280-RICR-20-00-6.9 - Failure to Comply
Universal Citation: 280 RI Code of Rules 20 00 6.9
Current through December 26, 2024
If the taxpayer fails to comply with all provisions of state law relating to the filing of returns and paying required taxes for five (5) years from the date the offer was accepted, the Tax Administrator may treat the offer as defaulted and reinstate the unpaid balance. Interest shall accrue from the date of default.
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