R.I. Gen. Laws § 36-12-2.3: Health insurance benefits — Administrative services fees for continued coverage requirements of group health plans.

In accordance with the Tax Reform Act of 1986 (P.L. 99-514), amending § 162(k) of the Federal Internal Revenue Code, 26 U.S.C. § 162(k), in the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA), 42 U.S.C. § 403, a general revenue receipt account is created to be used solely for deposit of any applicable administrative services fees.