§ 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.
History of Section.R.P.L. 1957, ch. 153, § 1.
Structure Rhode Island General Laws
Chapter 44-1 - State Tax Officials
Section 44-1-1. - Tax administrator — Appointment.
Section 44-1-2. - Powers and duties of tax administrator.
Section 44-1-3. - Delegation of power to collect fees.
Section 44-1-4. - Rules and regulations.
Section 44-1-6. - Additional collection powers — Nonresident contractors.
Section 44-1-7. - Interest on delinquent payments.
Section 44-1-7.1. - Interest on overpayments.
Section 44-1-8. - Taxes and fees as debt to state.
Section 44-1-9. - Extension of time for filing of reports.
Section 44-1-10. - Compromise or abatement of uncollectible or excessive taxes.
Section 44-1-11. - Refund or credit for overpayments.
Section 44-1-11.1. - Set-off for delinquent taxes — Trust funds.
Section 44-1-12. - Reports under oath — False statements.
Section 44-1-13. - Notice to administrator of constitutional or construction questions in court.
Section 44-1-14.1. - Joint examinations of returns with other jurisdictions.
Section 44-1-15. - Destruction of obsolete records — Preservation of corporate returns.
Section 44-1-16 - — 44-1-22. Repealed.
Section 44-1-23. - Release of tax liens.
Section 44-1-24. - Acquisition of property for delinquent state taxes.
Section 44-1-25. - Priority of state tax actions.
Section 44-1-26. - Reciprocal enforcement of tax liabilities between this state and other states.
Section 44-1-27. - Uncollectible checks.
Section 44-1-28. - Mailing as timely tax filing and payment.
Section 44-1-29. - Collection by writ of execution.
Section 44-1-31. - Taxes and child support to be paid by electronic funds transfer.
Section 44-1-31.1. - Returns to be filed by paid tax return preparers electronically.
Section 44-1-32. - Hearing on application by taxpayer.
Section 44-1-33. - Indemnification.
Section 44-1-35. - Outside collection agencies.
Section 44-1-37. - Administrative penalties and attorney’s fees.
Section 44-1-38. - Jeopardy determinations.