AG U96-08.

• Case Date: October 23, 1996
• Court: Rhode Island

Rhode Island Attorney General Opinions 1996. AG U96-08. UNOFFICIAL OPINION U96-08October 23, 1996Mr. Vito SaritelliChairman Rhode Island Arts and Tourism Commission 22 Hart Street Providence, Rhode Island 02906 Dear Mr. Saritelli: I write in response to your request, on behalf of the Rhode Island Arts and Tourism Commission (the "Commission") for an advisory opinion concerning a 1995 amendment to R.I. Gen. Laws § 42-75.1-1. That amendment eliminates the "restricted receipt account" previously attributed to the Arts and Tourism Development Fund. As background, in 1984, the General Assembly enacted R.I. Gen. Laws § 42-75.1-1 et. seq. (the "Act"), which provided that Rhode Island taxpayers receiving a tax refund could designate a portion of that refund as a contribution to an arts and tourism development fund (the "fund"). The Division of Taxation was to, and indeed did, print income tax forms which permitted a taxpayer to check a box designating a contribution to the fund. In 1995, the legislature amended the Act. In pertinent part, the amendment eliminated the separate fund (restricted receipt account), and provided that taxpayer contributions could be made to arts and tourism "appropriations". Such donations were to be deposited as general revenues. § 42-75.1-1. The amendment also eliminated language which had provided that the taxpayer donations were not to be construed to be in lieu of annual appropriations. § 42-75.1-1(b). The Commission questions the legality of removing the restricted receipt account for monies donated by taxpayers for the specific programs and purposes of the Commission. It is the Commission's belief that elimination of the "fund" results in misrepresentation to donors because the monies donated are going into the general revenue and not into a restricted account. The power to create or eliminate a "restricted receipt account" rests with the legislature. City of Providence v. Moulton, 52 R.I. 236, 160 A. 75 (1932) (legislature has plenary power in accordance with Constitution); Gorham v. Robinson, 57 R.I. 1, 186 A. 832 (1936) (one legislature may repeal or modify any act of former legislature); In re Opinion to the Senate, 108 R.I. 302, 275 A.2d 256 (1971) (legislature has right to alter or amend any act adopted by it, including acts appropriating monies, unless such right is expressly or by necessary...