§ 28-40-16 - Collection powers. - Rhode Island Statutes

SECTION 28-40-16

   § 28-40-16  Collection powers. – (a) The director shall have, for the collection of the contributions imposed bythis chapter, all powers as are prescribed for collection of contributions inthis title. The director may require any person subject to the taxes imposed bythis chapter to file with him or her a bond, issued by a surety companyauthorized to transact business in this state, in such an amount as thedirector may fix, to secure the payment of the contributions, penalties, andinterest due or which may become due from that employer.

   (b) The director may require the employer to deposit with thegeneral treasurer a bond by way of cash or other security satisfactory to thedirector in an amount to be determined by the director, but not greater than anamount equal to double the amount of the estimated tax that would normally bedue from the employer each month under this chapter, but in no case shall thedeposit be less than one hundred dollars ($100).

   (2) Where an employer who has deposited a bond with thegeneral treasurer under subdivision (1) of this subsection has failed tocollect or remit contributions in accordance with this chapter, the directormay, upon giving written notice to the employer by registered mail or personalservice, apply the bond in whole or in part to the amount that should have beencollected, remitted, or paid by the employer.