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2012 -- H 7214 | |
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LC00677 | |
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STATE OF RHODE ISLAND | |
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IN GENERAL ASSEMBLY | |
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JANUARY SESSION, A.D. 2012 | |
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A N A C T | |
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RELATING TO MOTOR VEHICLES AND OPERATOR LICENSES - STATE TAX | |
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PAYMENTS | |
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Introduced By: Representatives O`Grady, Valencia, Ajello, Cimini, and Ferri | |
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Date Introduced: January 24, 2012 | |
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Referred To: House Finance | |
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It is enacted by the General Assembly as follows: | |
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SECTION 1. Section 31-3-6.1 of the General Laws in Chapter 31-3 entitled "Registration |
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of Vehicles" is hereby amended to read as follows: |
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31-3-6.1. List of vehicles and licenses on which taxes delinquent -- Denial of renewal |
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of registration and licenses. -- (a) The administrator/division of motor vehicles shall furnish to |
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the Tax Administrator a listing showing the names, addresses and social security numbers of |
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persons whose operator's license and/or motor vehicle registration is subject to renewal within |
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ninety (90) days. If within ninety (90) days prior to the renewal date the tax administrator |
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determines that any person seeking to renew his/her operator's license and/or registration has |
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neglected or refused to file any tax returns or to pay any tax administered by the tax administrator |
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and that such tax matter is not pending administrative or appellate review, the tax administrator |
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shall send a written notice to such person informing him/her of the tax administrator's intention to |
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inform the division of motor vehicles not to renew the person's operator license and/or motor |
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vehicle registration and of the procedures available to the person to contest that determination. |
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(b) Within twenty-one (21) days from the date of such notice, the licensee or registrant |
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may request, in writing, a conference with the tax administrator or his/her designee, in order to |
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show proof of payment of all taxes or for the purpose of entering into a time payment agreement |
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for the delinquent taxes satisfactory to the tax administrator. Notwithstanding any general or |
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public law to the contrary, if the licensee or registrant provides proof of involuntary |
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unemployment and proof that employment is being actively sought to the tax administrator during |
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the course of such a conference, this shall be considered sufficient reason to allow license or |
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registration renewal during the verifiable period of involuntary unemployment. |
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(c) If upon the expiration of twenty-one (21) days from the date of the notice to the |
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licensee or registrant or, if a conference has been requested, after a conference has been held, the |
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licensee or registrant has not demonstrated to the satisfaction of the tax administrator that he/she |
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has filed all required returns and paid all required taxes, or that the licensee or registrant has not |
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entered into time payment arrangement satisfactory to the tax administrator, the tax administrator |
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shall notify the administrator/division of motor vehicles that the licensee or registrant is |
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delinquent in filing tax returns and/or remitting taxes due. The tax administrator shall send a copy |
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of the notification to the licensee or registrant. |
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(d) The administrator/division of motor vehicles shall not renew any operator's license or |
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registration upon expiration thereof until all state taxes, interest and attendant penalties have been |
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paid in full or the licensee or registrant has entered into a time payment agreement satisfactory to |
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the tax administrator. |
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(e) If the licensee thereafter files an overdue return and/or remits past taxes due or enters |
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into a satisfactory time payment agreement with respect to any and all returns due and taxes |
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payable, the tax administrator shall, within five (5) business days of a licensee's request, provide |
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the appropriate agency or authority the certificate of good standing specified in section 5-76-5. |
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Within five (5) business days of receiving such a certificate, the agency or authority shall |
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reinstate, reissue, renew or otherwise extend the licensee's license. |
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(f) Payment of tax not an admission. - If the licensee or registrant files an overdue return |
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and/or remits past due taxes in order to apply for or renew a license or registration, said late filing |
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and/or payment shall not be an admission of a violation of any criminal tax statute regarding late |
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filing and/or late payment. The tax administrator shall not refer such person to the Attorney |
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General for prosecution based solely upon said late filing and/or payment of past due taxes. |
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SECTION 2. This act shall take effect upon passage. |
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LC00677 | |
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EXPLANATION | |
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BY THE LEGISLATIVE COUNCIL | |
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OF | |
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A N A C T | |
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RELATING TO MOTOR VEHICLES AND OPERATOR LICENSES - STATE TAX | |
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PAYMENTS | |
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*** | |
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This act would allow those who are subject to license or registration non-renewal as a |
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result of failure to pay taxes to obtain a conditional renewal during their period of unemployment. |
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This act would take effect upon passage. |
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LC00677 | |
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