Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-1-34
Tax administrator to prepare list of delinquent taxpayers â Notice â Public inspection
# (a)
Notwithstanding any other provision of law, the tax administrator may, on a quarterly basis:
# (1)
Prepare a list of the delinquent taxpayers under chapter 30 of this title who owe at least fifty thousand dollars ($50,000) of state tax and whose taxes have been unpaid for a period in excess of ninety (90) days following the date their tax was due.
# (2)
Prepare a list of the delinquent taxpayers collectively under chapters 11 â 15 and 17, 18, and 20 of this title, who owe at least fifty thousand dollars ($50,000) of state tax and whose taxes have been unpaid for a period in excess of ninety (90) days following the date their tax was due.
# (3)
Each list may contain the name and address of each delinquent taxpayer, the type of tax levied, and the amount of the delinquency, including interest and penalty, as of the end of the quarter. No taxpayer shall be included on such list if the tax assessment in question is the subject of an appeal.
# (b)
The tax administrator shall not list any delinquent taxpayer until such time as he or she gives the delinquent taxpayer thirty (30) daysâ notice of intent to publish the taxpayerâs delinquency. Said notice shall be sent to the taxpayerâs last known address by regular and certified mail. If during said thirty-day (30) period the taxpayer makes satisfactory arrangement for payment of the delinquent tax, the name of such taxpayer shall not be published as long as the taxpayer does not default on any payment agreement entered into with the division of taxation.
# (c)
Any such list prepared by the tax division shall be available to the public for inspection by any person and may be published by the tax administrator on the tax division website.
Amendment history
History of Section. P.L. 2003, ch. 376, art. 7, § 8; P.L. 2011, ch. 151, art. 19, § 18; P.L. 2024, ch. 117, art. 6, § 9, effective June 17, 2024.
Source: view the official text
In this chapter (38 sections)
- 44-1-1 · Tax administrator â Appointment
- 44-1-2 · Powers and duties of tax administrator
- 44-1-3 · Delegation of power to collect fees
- 44-1-4 · Rules and regulations
- 44-1-5 · Repealed
- 44-1-6 · Additional collection powers â Nonresident contractors
- 44-1-7 · Interest on delinquent payments
- 44-1-7.1 · Interest on overpayments
- 44-1-8 · Taxes and fees as debt to state
- 44-1-9 · Extension of time for filing of reports
- 44-1-10 · Compromise or abatement of uncollectible or excessive taxes
- 44-1-11 · Refund or credit for overpayments
- 44-1-11.1 · Set-off for delinquent taxes â Trust funds
- 44-1-12 · Reports under oath â False statements
- 44-1-13 · Notice to administrator of constitutional or construction…
- 44-1-14 · Disclosure of information to tax officials of federal…
- 44-1-14.1 · Joint examinations of returns with other jurisdictions
- 44-1-15 · Destruction of obsolete records â Preservation of corporate…
- 44-1-23 · Release of tax liens
- 44-1-24 · Acquisition of property for delinquent state taxes
- 44-1-25 · Priority of state tax actions
- 44-1-26 · Reciprocal enforcement of tax liabilities between this state…
- 44-1-27 · Uncollectible checks
- 44-1-28 · Mailing as timely tax filing and payment
- 44-1-29 · Collection by writ of execution
- 44-1-30 · Repealed
- 44-1-31 · Taxes and child support to be paid by electronic funds…
- 44-1-31.1 · Returns to be filed by paid tax return preparers…
- 44-1-31.2 · Electronic filing of large entity tax returns, electronic…
- 44-1-32 · Hearing on application by taxpayer
- 44-1-33 · Indemnification
- 44-1-34 · Tax administrator to prepare list of delinquent taxpayers â…
- 44-1-35 · Outside collection agencies
- 44-1-36 · Contracts
- 44-1-37 · Administrative penalties and attorneyâs fees
- 44-1-38 · Jeopardy determinations
- 44-1-39 · Information deemed state property
- 44-1-40 · Tax administrator to prepare list of licensed taxpayers â…