Title 7
Corporations, Associations, and Partnerships

Chapter 13.1
Uniform Limited Partnership Act

Part 2
Formation — Certificate of Limited Partnership and Other Filings

§ 7-13.1-214. Confirmation of state fees and taxes. [Effective until January 1, 2025.]

(a) Notwithstanding any other provisions of state law to the contrary, when any section of this chapter refers to state fees and/or taxes paid, the division of taxation is authorized to respond and share tax information with the secretary of state’s office in response to a request from that office regarding an entity’s tax status as compliant or noncompliant.

(b) If the secretary of state’s office receives notice from the division of taxation that the limited liability company has failed to pay any fees or taxes due this state, the secretary of state shall begin revocation proceedings in accordance with the provisions of § 7-13.1-811.

(c) The notice of revocation may state as the basis for revocation that the taxpayer failed to pay state fees and/or taxes to the division of taxation. However, the secretary of state’s office must otherwise protect all state and federal tax information in its custody as required by § 7-13.1-215 and refrain from disclosing any other specific tax information.

§ 7-13.1-214. Confirmation of state fees and taxes. [Effective January 1, 2025.]

(a) Notwithstanding any other provisions of the general laws, when any section of this chapter refers to state fees and/or taxes paid as required by § 7-13.1-213, the division of taxation is authorized to respond and share tax information with the secretary of state’s office in response to a request from that office regarding an entity’s tax status as compliant or noncompliant.

(b) If the secretary of state’s office receives notice from the division of taxation that the limited partnership has failed to pay any fees or taxes due this state, the secretary of state shall issue notice and begin revocation proceedings in accordance with the provisions of § 7-13.1-811.

(c) The notice of revocation may state as the basis for revocation that the taxpayer failed to pay state fees and/or taxes to the division of taxation. However, the secretary of state’s office must otherwise protect all state and federal tax information in its custody as required by § 7-13.1-215 and refrain from disclosing any other specific tax information.

(d) The secretary of state’s office may request from the division of taxation a tax status check as outlined in subsection (a) of this section. If the secretary of state’s office receives notice from the division of taxation that the limited partnership has failed to pay any fees or taxes due to this state as required by § 7-13.1-213, the secretary of state shall issue notice and begin revocation proceedings in accordance with subsections (b) and (c) of this section.