§ 44-49-16. Abatement.
Notwithstanding any provisions within this chapter, the tax administrator shall have the authority for cause shown to abate any taxes assessed pursuant to §§ 44-49-9.1 and 44-49-10. Cause shown shall include a request for an abatement by the department of attorney general for dealers who have cooperated with law enforcement authorities in the investigation and prosecution of violations of the Rhode Island Controlled Substances Act, chapter 28 of title 21.
History of Section.P.L. 1992, ch. 284, § 2.
Structure Rhode Island General Laws
Chapter 44-49 - Controlled Substances Taxation Act
Section 44-49-1. - Short title.
Section 44-49-2. - Definitions.
Section 44-49-3. - Administration.
Section 44-49-5. - Tax payment required for possession.
Section 44-49-6. - No immunity.
Section 44-49-7. - Pharmaceuticals.
Section 44-49-8. - Measurement.
Section 44-49-9.1. - Imposition of tax, interest and liens.
Section 44-49-10. - Penalties — Criminal provisions.
Section 44-49-11. - Stamp price.
Section 44-49-12. - Payment due.
Section 44-49-13. - Injunction prohibited — Burden of proof.
Section 44-49-13.1. - Hearings by tax administrator on application, appeals.
Section 44-49-14. - Confidential nature of information.