Section 44-1-23 - Release of tax liens(a) The tax administrator is authorized and empowered to release any lien on a taxpayer's property by any law levying a tax to be assessed and collected by the tax administrator, whenever in his or her discretion the release of lien will not impair the state's ability to collect the amount of the taxes and interest and penalties constituting the lien. The tax administrator, before giving any release of lien, may accept a tentative return from the taxpayer in the form the tax administrator may require, and accept payment of the tentative taxes, if any, disclosed by the return, plus interest and penalties, and the tax administrator may demand any security that the tax administrator may deem appropriate for the payment of the taxes and interest and penalties constituting the lien.(b) The acceptance of any tentative return, the payment of any tentative taxes and interest and penalties, or the acceptance of any security, shall not impair the tax administrator's right to collect from the taxpayer any unpaid portion of the taxes and interest and penalties nor affect the liability of the taxpayer to pay the taxes and interest and penalties.R. P.L. 1957, ch. 153, § 1.