There are two, if you are talking about state income
(1) The limitation on assessments
(how long they have to assess the taxes
(2) The limitation on liens
§ 44-30-83 Limitations on assessment. - http://www.rilin.state.ri.us
(a) General. Except as otherwise provided in this section the amount of the Rhode Island personal income
tax shall be assessed within three (3) years after the return
was filed, whether or not the return was filed on or after the prescribed date
(c) Omission of income on return. Notwithstanding the foregoing provisions of this section, the tax may be assessed at any time within six (6) years after the return was filed if an individual
omits from his or her Rhode Island income an amount properly includible therein which is in excess of twenty-five percent (25%) of the amount of Rhode Island income stated in the return.
(e) Limitations exclusive. No period of limitations specified in any other law
shall apply to the assessment or collection
of Rhode Island personal income tax.
§ 44-30-92 Collection, levy, and lien. - http://www.rilin.state.ri.us/Statutes/TITLE44/44-30/44-30-92.HTM
(c) Collection by writ of execution. If any tax or penalty imposed by this chapter is not paid within thirty (30) days after assessment is made and notice and demand for it therefor is given, the tax administrator in addition to any other powers provided by law may within three (3) years thereafter petition the sixth division of the district court for a writ of execution, setting forth the nonpayment of the tax or penalty.
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