§ 44-1-34 - Tax Administrator to prepare list of delinquent taxpayers – Notice – Public inspection.
SECTION 44-1-34
§ 44-1-34 Tax Administrator to preparelist of delinquent taxpayers – Notice – Public inspection. – (a) Notwithstanding any other provision of law, the tax administrator may, on aquarterly basis, prepare a list of the one hundred (100) delinquent taxpayerswho owe the largest amount of state tax and whose taxes have been unpaid for aperiod in excess of ninety (90) days following the date their tax was due. Thelist may contain the name and address of each delinquent taxpayer, the type oftax levied, and the amount of the delinquency, including interest and penalty,as of the end of the quarter. No taxpayer shall be included on such list if thetax assessment in question is the subject of an appeal.
(b) The tax administrator shall not list any delinquenttaxpayer until such time as he or she gives the delinquent taxpayer thirty (30)days notice of intent to publish the taxpayer's delinquency. Said notice shallbe sent to the taxpayer's last known address by regular and certified mail. Ifduring said thirty (30) day period the taxpayer makes satisfactory arrangementfor payment of the delinquent tax, the name of such taxpayer shall not bepublished as long as the taxpayer does not default on any payment agreemententered into with the division of taxation.
(c) Any such list prepared by the tax division shall beavailable to the public for inspection by any person and may be published bythe tax administrator on the tax division website.