Rhode Island § 44-72-8 - Non-Owner Occupied Property Tax Act
Full text of Rhode Island Rhode Island General Laws § 44-72-8 — Non-Owner Occupied Property Tax Act, with citation guidance and answers to common questions.
§ 44-72-8. Non-Owner Occupied Property Tax Act
R.I. Gen. Laws § 44-72-8
§ 44-72-8. Set-off for delinquent payment of tax.
If a taxpayer shall fail to pay a tax within thirty (30) days of its due date, the tax administrator may request any agency of state government making payments to the taxpayer to set-off the amount of the delinquency against any payment due the taxpayer from the agency of state government and remit the sum to the tax administrator. Upon receipt of the set-off request from the tax administrator, any agency of state government is authorized and empowered to set-off the amount of the delinquency against any payment or amounts due the taxpayer. The amount of set-off shall be credited against the tax due from the taxpayer.
History of Section.
P.L. 2025, ch. 278, art. 5, § 18, effective June 29, 2025.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-72-8
What does Rhode Island General Laws § 44-72-8 cover?
Section 44-72-8 ("Non-Owner Occupied Property Tax Act") is part of the Rhode Island General Laws, the codified statutory law of Rhode Island. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Rhode Island § 44-72-8?
A common citation format is "Rhode Island General Laws § 44-72-8" (Rhode Island). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Rhode Island law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Rhode Island official source linked on this page or consult a licensed Rhode Island attorney.
How does Rhode Island § 44-72-8 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Rhode Island can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Rhode Island.