44-6.6-3. Establishment of tax amnesty.

(b) The amnesty program shall be conducted for a seventy-five (75) day period ending on

25 February 15, 2027. The amnesty program shall provide that, upon written application by a taxpayer

and payment by the taxpayer of all taxes and interest due from the taxpayer to the State of Rhode

Island for any taxable period ending on or before December 31, 2025, the tax administrator shall

not seek to collect any penalties that may be applicable and shall not seek the civil or criminal

prosecution of any taxpayer for the taxable period for which amnesty has been granted. Amnesty

shall be granted only to those taxpayers applying for amnesty during the amnesty period who have

paid the tax and interest due upon filing the amnesty tax return, or who have entered into an

installment payment agreement for reasons of financial hardship and upon terms and conditions set

by the tax administrator. In the case of the failure of a taxpayer to pay any installment due under

the agreement, such an agreement shall cease to be effective and the balance of the amounts

required to be paid thereunder shall be due immediately. Amnesty shall be granted for only the

taxable period specified in the application and only if all amnesty conditions are satisfied by the

taxpayer.

(c) The provisions of this section shall include a taxable period for which a bill or notice

of deficiency determination has been sent to the taxpayer.