Rhode Island § 44-11-26.1 § 44-11-26.1. Revocation of articles or authority to transact business for nonpayment of tax.

Rhode Island Statutes

§ 44-11-26.1 — § 44-11-26.1. Revocation of articles or authority to transact business for nonpayment of tax.

Rhode Island § 44-11-26.1

Title 44Taxation

Ch. 44-11Business Corporation Tax

This text of Rhode Island § 44-11-26.1 (§ 44-11-26.1. Revocation of articles or authority to transact business for nonpayment of tax.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-11-26.1 (2026).

Text

§ 44-11-26.1. Revocation of articles or authority to transact business for nonpayment of tax.
(a) The tax administrator may, after July 15 of each year, compile a list of all corporations
            that have failed to pay the corporate tax defined in § 44-11-2 for one year after the tax became due and payable, and the failure is not the subject
            of a pending appeal. The tax administrator shall certify to the correctness of the
            list. Upon receipt of the certified list, the secretary of state shall issue notice
            and initiate revocation proceedings as defined in §§ 7-1.2-1310 and 7-1.2-1414.
         
(b) With respect to any information provid

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§ 44-11-26.1. Revocation of articles or authority to transact business for nonpayment of tax.

(a) The tax administrator may, after July 15 of each year, compile a list of all corporations that have failed to pay the corporate tax defined in § 44-11-2 for one year after the tax became due and payable, and the failure is not the subject of a pending appeal. The tax administrator shall certify to the correctness of the list. Upon receipt of the certified list, the secretary of state shall issue notice and initiate revocation proceedings as defined in §§ 7-1.2-1310 and 7-1.2-1414.

(b) With respect to any information provided by the division of taxation to the secretary of state's office pursuant to this chapter, the secretary of state, together with the employees or agents thereof, shall be subject to all state and federal tax confidentiality laws applying to the division of taxation and the officers, agents, and employees thereof, and which restrict the acquisition, use, storage, dissemination, or publication of confidential taxpayer data.

(c) Notwithstanding the provisions of subsection (a) or (b) of this section, the notice of revocation may state as the basis for revocation that the taxpayer has failed to pay state fees and/or taxes to the division of taxation as required by § 44-11-2. However, the secretary of state's office must otherwise protect all state and federal tax information in its custody as required by subsection (b) of this section and refrain from disclosing any other specific tax information.

Legislative History

P.L. 2017, ch. 371, § 4; P.L. 2017, ch. 376, § 4; P.L. 2024, ch. 148, § 6, effective January 1, 2025; P.L. 2024, ch. 150, § 6, effective January 1, 2025.