Whenever the tax administrator determines that any tax, excise, fee, penalty, interest, or other charge payable to the tax administrator is un-collectible, illegal, or excessive, in whole or in part, the tax administrator may, with the approval of the director of revenue, compromise, abate, or cancel the charge, as the circumstances may warrant.
R.I. Gen. Laws § 44-1-10
Compromise or abatement of uncollectible or excessive taxes
G.L. 1938, ch. 28, § 10; P.L. 1942, ch. 1239, § 2; impl. am
Official source: Rhode Island General Assembly. Reproduced from public-domain Rhode Island statutes; confirm against the official source for the current text. Not legal advice.