§ 31-3-6.1 - List of vehicles and licenses on which taxes delinquent – Denial of renewal of registration and licenses.
SECTION 31-3-6.1
§ 31-3-6.1 List of vehicles and licenseson which taxes delinquent – Denial of renewal of registration andlicenses. – (a) The administrator/division of motor vehicles shall furnish to the TaxAdministrator a listing showing the names, addresses and social securitynumbers of persons whose operator's license and/or motor vehicle registrationis subject to renewal within ninety (90) days. If within ninety (90) days priorto the renewal date the tax administrator determines that any person seeking torenew his/her operator's license and/or registration has neglected or refusedto file any tax returns or to pay any tax administered by the tax administratorand that such tax matter is not pending administrative or appellate review, thetax administrator shall send a written notice to such person informing him/herof the tax administrator's intention to inform the division of motor vehiclesnot to renew the person's operator license and/or motor vehicle registrationand of the procedures available to the person to contest that determination.
(b) Within twenty-one (21) days from the date of such notice,the licensee or registrant may request, in writing, a conference with the taxadministrator or his/her designee, in order to show proof of payment of alltaxes or for the purpose of entering into a time payment agreement for thedelinquent taxes satisfactory to the tax administrator.
(c) If upon the expiration of twenty-one (21) days from thedate of the notice to the licensee or registrant or, if a conference has beenrequested, after a conference has been held, the licensee or registrant has notdemonstrated to the satisfaction of the tax administrator that he/she has filedall required returns and paid all required taxes, or that the licensee orregistrant has not entered into time payment arrangement satisfactory to thetax administrator, the tax administrator shall notify theadministrator/division of motor vehicles that the licensee or registrant isdelinquent in filing tax returns and/or remitting taxes due. The taxadministrator shall send a copy of the notification to the licensee orregistrant.
(d) The administrator/division of motor vehicles shall notrenew any operator's license or registration upon expiration thereof until allstate taxes, interest and attendant penalties have been paid in full or thelicensee or registrant has entered into a time payment agreement satisfactoryto the tax administrator.
(e) If the licensee thereafter files an overdue return and/orremits past taxes due or enters into a satisfactory time payment agreement withrespect to any and all returns due and taxes payable, the tax administratorshall, within five (5) business days of a licensee's request, provide theappropriate agency or authority the certificate of good standing specified in§ 5-76-5. Within five (5) business days of receiving such a certificate,the agency or authority shall reinstate, reissue, renew or otherwise extend thelicensee's license.
(f) Payment of tax not an admission. If the licenseeor registrant files an overdue return and/or remits past due taxes in order toapply for or renew a license or registration, said late filing and/or paymentshall not be an admission of a violation of any criminal tax statute regardinglate filing and/or late payment. The tax administrator shall not refer suchperson to the Attorney General for prosecution based solely upon said latefiling and/or payment of past due taxes.