Offers in Compromise (280-RICR-20-00-6)

280-RICR-20-00-6 INACTIVE RULE

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Title	280	Department of Revenue
Chapter	20	Division of Taxation
Subchapter	00	General Administration
Part	6	Offers in Compromise (280-RICR-20-00-6)

Type of Filing	Amendment
Regulation Status	Inactive
Effective	10/03/2017 to 10/03/2017

Regulation Authority:

R.I. Gen. Laws §§ 4-1-4 and 44-1-10

Purpose and Reason:

This amendment changes Director of Administration to Director of Revenue, and adds a provision that accepting or rejecting an offer in compromise is a discretionary determination that does not give rise to a cause of action.

ACTIVE RULE Periodic Refile - effective from 01/04/2022

INACTIVE RULE Technical Revision - effective from 10/03/2017 to 01/04/2022

INACTIVE RULE Amendment - effective from 10/03/2017 to 10/03/2017

INACTIVE RULE Periodic Refile - effective from 12/20/2001 to 10/03/2017

Rulemaking Documents are organized by document type and are part of this rule’s rulemaking record (R.I. Gen. Laws § 42-35-2.3). If multiple documents of the same type are listed below, each is a unique document. If there are multiple Public Notice of Proposed Rulemaking documents, view each document to identify the most recently amended version, as it may be amended at any point during the Public Comment Period.

There are no electronic rulemaking documents for rules filed prior to August 14, 2018. For rulemaking documents for rules filed prior to this date, please contact the appropriate agency's Rules Coordinator.