· RI legislature · 2025

AN ACT RELATING TO TAXATION -- STATE TAX OFFICIALS

Caps delinquent tax interest rate at 12%. Prohibits audits beyond 3 years from date of tax filing, 7 years for fraudulent filings, and in no event beyond 10 years from date of filing or required filing date, whichever is later.

Sponsor

Lauren Carson (D-RI)

Introduced

2025-02-26

Policy area

Taxation

Latest action

04/09/2025 Committee recommended measure be held for further study