Rhode Island § 44-19-2 § 44-19-2. Issuance of permit — Assignment prohibited — Display.

Rhode Island Statutes

§ 44-19-2 — § 44-19-2. Issuance of permit — Assignment prohibited — Display.

Rhode Island § 44-19-2

Title 44Taxation

Ch. 44-19Sales and Use Taxes â€” Enforcement and Collection

This text of Rhode Island § 44-19-2 (§ 44-19-2. Issuance of permit — Assignment prohibited — Display.) 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 § 44-19-2 (2026).

Text

§ 44-19-2. Issuance of permit — Assignment prohibited — Display.
Upon receipt of the required application and permit fee, the tax administrator shall
            issue to the applicant a separate permit for each place of business within the state.
            If the applicant, at the time of making the application, owes any tax, penalty, or
            interest imposed under this title, then before a permit is issued the applicant shall
            pay the amount owed. A permit is not assignable and is valid only for the person in
            whose name it is issued and for the transaction of business at the place designated
            in the permit. The permit shall at all times be conspicuously displayed at the place

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§ 44-19-2. Issuance of permit — Assignment prohibited — Display.

Upon receipt of the required application and permit fee, the tax administrator shall issue to the applicant a separate permit for each place of business within the state. If the applicant, at the time of making the application, owes any tax, penalty, or interest imposed under this title, then before a permit is issued the applicant shall pay the amount owed. A permit is not assignable and is valid only for the person in whose name it is issued and for the transaction of business at the place designated in the permit. The permit shall at all times be conspicuously displayed at the place for which issued.

Legislative History

P.L. 1947, ch. 1887, art. 2, § 18; G.L. 1956, § 44-19-2; P.L. 1960, ch. 74, § 22; P.L. 1993, ch. 138, art. 39, § 1; P.L. 2021, ch. 162, art. 6, § 6, effective July 1, 2021; P.L. 2021, ch. 162, art. 6, § 6, effective July 1, 2021; P.L. 2021, ch. 309, § 1, effective July 1, 2021; P.L. 2021, ch. 310, § 1, effective July 9, 2021.