(a)  Notwithstanding any other provision of law, the tax administrator may, on a periodic basis:

(1)  Prepare and publish for public distribution a list of entities and their active licenses administered under this title.

(2)  Prepare and publish for public distribution a list of entities and licenses for the current year, as administered by a city or town under chapter 5 of Title 3.

(3)  Prepare and publish for public distribution a list of entities and licenses for the upcoming year, as administered by a city or town under chapter 5 of Title 3.

(4)  Each list may contain the license type, name, and address of each registered entity with a license.

Terms Used In Rhode Island General Laws 44-1-40

  • person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6
  • town: may be construed to include city; the words "town council" include city council; the words "town clerk" include city clerk; the words "ward clerk" include clerk of election district; the words "town treasurer" include city treasurer; and the words "town sergeant" include city sergeant. See Rhode Island General Laws 43-3-9

(b)  The tax administrator shall not list any taxpayers that do not have an active license.

(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.

History of Section.
P.L. 2019, ch. 88, art. 3, § 10.