§ 5-76-4 - Notice of intent to inform agency. - Rhode Island Statutes

SECTION 5-76-4

   § 5-76-4  Notice of intent to informagency. – (a) If the tax administrator determines from the information furnished pursuantto § 5-76-3, or otherwise, that any person who holds a license issued byany agency has neglected or refused to file any tax returns or to pay any taxadministered by the tax administrator and that such tax matter is not pendingadministrative or appellate review, the tax administrator shall send a writtennotice to such person informing him/her of the tax administrator's intention torequest such agency or authority not to renew such license upon expirationthereof.

   (b) Within twenty-one (21) days from the date of such notice,the licensee may request in writing a conference with the tax administrator orhis/her designee, in order to show proof of payment of all taxes or for thepurpose of entering into a time payment agreement for the delinquent taxes thatis satisfactory to the tax administrator.

   (c) If upon the expiration of twenty-one (21) days from thedate of the notice to the licensee, or, if a conference has been requested,after a conference has been held the licensee has not demonstrated to thesatisfaction of the tax administrator that he/she has filed all requiredreturns and paid all required taxes, or that the licensee has not entered intotime payment arrangement satisfactory to the tax administrator, the taxadministrator shall notify the agency or authority in writing that the licenseeis delinquent in filing tax returns and/or remitting taxes due. The taxadministrator shall send a copy of the notification to the licensee.