Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-1-40
Tax administrator to prepare list of licensed taxpayers â Notice â Public inspection
# (a)
Notwithstanding any other provision of law, the tax administrator may, on a periodic basis:
# (1)
Prepare and publish for public distribution a list of entities and their active licenses administered under this title.
# (2)
Prepare and publish for public distribution a list of entities and licenses for the current year, as administered by a city or town under chapter 5 of title 3.
# (3)
Prepare and publish for public distribution a list of entities and licenses for the upcoming year, as administered by a city or town under chapter 5 of title 3.
# (4)
Each list may contain the license type, name, and address of each registered entity with a license.
# (b)
The tax administrator shall not list any taxpayers that do not have an active license.
# (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. 2019, ch. 88, art. 3, § 10.
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- 44-1-5 · Repealed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…