R.I. Gen. Laws § 5-76-6

Current through 2024 Public Law 457

Section 5-76-6 - Payment of tax not an admission

If the licensee files an overdue return and/or remits past due taxes in order to apply for or renew a license, the late filing and/or payment shall not be an admission of a violation of any criminal tax statute regarding late filing and/or late payment. The tax administrator shall not refer the person to the attorney general for prosecution based solely upon said late filing and/or payment of past-due taxes.

P.L. 2004 , ch. 595, art. 39, § 1.