§ 3-10-8 - Collection of delinquent taxes – Suspension of license.
SECTION 3-10-8
§ 3-10-8 Collection of delinquent taxes– Suspension of license. – If the tax provided for by this chapter is not paid to the general treasurerwithin fifteen (15) days after the tax becomes due and payable, the generaltreasurer, attorney general, and other officials shall proceed to collect thetax in the same manner as they are directed in other cases to proceed under§ 44-13-33. In addition to the procedure above directed, the generaltreasurer shall, if the tax remains unpaid for the period of thirty (30) daysafter the tax becomes due and payable, certify the fact of delinquency to thedepartment of business regulation, and it is the duty of that department toimmediately notify the delinquent that in case the tax is not paid to thegeneral treasurer within ten (10) days after the giving of the notice, thelicense of the delinquent will be and remain suspended until all delinquenttaxes of the licensee are paid. Upon the expiration of that ten (10) days thedepartment shall, in case all the licensee's taxes as provided for have notbeen paid, suspend the license of the delinquent until all of those taxes arepaid in full.