§ 45-10-8 - Notice of engagement of accountants – Failure to provide notice of engagement to director of revenue.
SECTION 45-10-8
§ 45-10-8 Notice of engagement ofaccountants – Failure to provide notice of engagement to director ofrevenue. – Notice of the engagement of the certified public accountant or accountantspursuant to § 45-10-4, shall be mailed by the city or town clerk to thedirector of revenue and the auditor general by registered or certified mailduring 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 oftheir failure to notify, and failure to receive the notice of the engagement ofthe certified public accountant or accountants within thirty (30) daysfollowing the registered or certified mailing shall permit the director to filenotice for the withholding of state funds pursuant to § 45-10-12.