§ 44-1-34. Tax administrator to prepare list of delinquent taxpayers — Notice — 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 — 15 and
17, 18, and 20 of this title, who owe
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§ 44-1-34. Tax administrator to prepare list of delinquent taxpayers — Notice — 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 — 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) days' notice of intent to publish
the taxpayer's delinquency. Said notice shall be sent to the taxpayer's 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taxpayer shall not be published as long as the taxpayer does not default on any payment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.