Rhode Island General Laws 45-10-8. Notice of engagement of accountants – Failure to provide notice of engagement to director of revenue
Notice of the engagement of the certified public accountant or accountants pursuant to § 45-10-4, shall be mailed by the city or town clerk to the director of revenue and the auditor general by registered or certified mail during the period preceding the 60th day prior to the close of the fiscal year. If the notice is not received by the director of revenue during that period, the director shall notify the city or town by registered or certified mail of their failure to notify, and failure to receive the notice of the engagement of the certified public accountant or accountants within thirty (30) days following the registered or certified mailing shall permit the director to file notice for the withholding of state funds pursuant to § 45-10-12.
History of Section.
G.L. 1938, ch. 347, § 2; P.L. 1955, ch. 3414, § 1; impl. am. P.L. 1956, ch. 3717, § 1; G.L. 1956, § 45-10-9; P.L. 1985, ch. 181, art. 31, § 2; P.L. 2008, ch. 98, § 57; P.L. 2008, ch. 145, § 57.
Terms Used In Rhode Island General Laws 45-10-8
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- 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