Every licensee under this chapter, upon filing an application for renewal or transfer of a license, shall submit with the application a certificate executed by the tax administrator, or some employee designated by the tax administrator, that taxes due the state have been paid. For the purposes of this section, “taxes due the state” shall include contributions due including taxes, interest and penalties due to the department of labor and training pursuant to the employment security act, chapters 42-44 of title 28, and temporary disability insurance act, chapters 39-41 of title 28. No license under this chapter shall be renewed or transferred without that certificate.
R.I. Gen. Laws § 3-7-24
Certificate of payment of state taxes
Applied in 3 court decisions — leading case In Re Hoffman (1986)
Most recently applied in Gillson v. Town of Middletown (In re Gillson) (December 1991)
P.L. 1972, ch. 155, art. 6, § 1; P.L. 1985, ch. 278, § 1.
Official source: Rhode Island General Assembly. Reproduced from public-domain Rhode Island statutes; confirm against the official source for the current text. Not legal advice.