§ 5-76-1. Declaration of purpose. It is found that in order to assure the effective and efficient administration of the tax laws of the State of Rhode Island, it is essential that the state collect taxes owed it in a timely manner. Failure to collect delinquent taxes is detrimental to the health and safety of […]
§ 5-76-2. Application for license to conduct business upon certification of taxes paid. (a) Any person applying to any department, board, commission, division, authority, or other agency of this state for any license or other authority to conduct a profession, trade, or business, shall certify upon such application, under penalties of perjury, that such person […]
§ 5-76-3. Information to be furnished to the tax administrator. Every department, board, commission, division, authority, or other agency of this state that issues or renews a license or other authority to conduct a profession, trade, or business shall annually, ninety (90) days prior to the renewal date of any license or on June 30 […]
§ 5-76-4. Notice of intent to inform agency. (a) If the tax administrator determines from the information furnished pursuant to § 5-76-3, or otherwise, that any person who holds a license issued by any agency has neglected or refused to file any tax returns or to pay any tax administered by the tax administrator and […]
§ 5-76-5. Action by agency regarding renewal of license. (a) Notwithstanding any other provision of any general law, if after opportunity for conference pursuant to § 5-76-4(b), an agency or authority has been notified by the tax administrator that a licensee is delinquent in filing returns and/or remitting taxes due, the agency or authority shall, […]
§ 5-76-6. Payment of tax not an admission. If the licensee files an overdue return and/or remits past due taxes in order to apply for or renew a license, the late filing and/or payment shall not be an admission of a violation of any criminal tax statute regarding late filing and/or late payment. The tax […]
§ 5-76-7. Provisions not applicable. The provisions of this chapter shall not apply to the certification of liquor license renewal governed by § 3-7-24, as amended, or the certification of employee leasing and payroll companies governed by § 44-30-71.4, as amended. History of Section.P.L. 2004, ch. 595, art. 39, § 1.
§ 5-76-8. Severability. If any provision of this chapter or the application thereof shall for any reason be judged invalid, that judgment shall not affect, impair, or invalidate the remainder of the law, but shall be confined in its effect to the provision or application directly involved in the controversy giving rise to the judgment. […]
