2012 -- H 7214

=======

LC00677

=======

STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2012

____________

A N A C T

RELATING TO MOTOR VEHICLES AND OPERATOR LICENSES - STATE TAX

PAYMENTS

     

     

     Introduced By: Representatives O`Grady, Valencia, Ajello, Cimini, and Ferri

     Date Introduced: January 24, 2012

     Referred To: House Finance

It is enacted by the General Assembly as follows:

1-1

     SECTION 1. Section 31-3-6.1 of the General Laws in Chapter 31-3 entitled "Registration

1-2

of Vehicles" is hereby amended to read as follows:

1-3

     31-3-6.1. List of vehicles and licenses on which taxes delinquent -- Denial of renewal

1-4

of registration and licenses. -- (a) The administrator/division of motor vehicles shall furnish to

1-5

the Tax Administrator a listing showing the names, addresses and social security numbers of

1-6

persons whose operator's license and/or motor vehicle registration is subject to renewal within

1-7

ninety (90) days. If within ninety (90) days prior to the renewal date the tax administrator

1-8

determines that any person seeking to renew his/her operator's license and/or registration has

1-9

neglected or refused to file any tax returns or to pay any tax administered by the tax administrator

1-10

and that such tax matter is not pending administrative or appellate review, the tax administrator

1-11

shall send a written notice to such person informing him/her of the tax administrator's intention to

1-12

inform the division of motor vehicles not to renew the person's operator license and/or motor

1-13

vehicle registration and of the procedures available to the person to contest that determination.

1-14

      (b) Within twenty-one (21) days from the date of such notice, the licensee or registrant

1-15

may request, in writing, a conference with the tax administrator or his/her designee, in order to

1-16

show proof of payment of all taxes or for the purpose of entering into a time payment agreement

1-17

for the delinquent taxes satisfactory to the tax administrator. Notwithstanding any general or

1-18

public law to the contrary, if the licensee or registrant provides proof of involuntary

1-19

unemployment and proof that employment is being actively sought to the tax administrator during

2-1

the course of such a conference, this shall be considered sufficient reason to allow license or

2-2

registration renewal during the verifiable period of involuntary unemployment.

2-3

      (c) If upon the expiration of twenty-one (21) days from the date of the notice to the

2-4

licensee or registrant or, if a conference has been requested, after a conference has been held, the

2-5

licensee or registrant has not demonstrated to the satisfaction of the tax administrator that he/she

2-6

has filed all required returns and paid all required taxes, or that the licensee or registrant has not

2-7

entered into time payment arrangement satisfactory to the tax administrator, the tax administrator

2-8

shall notify the administrator/division of motor vehicles that the licensee or registrant is

2-9

delinquent in filing tax returns and/or remitting taxes due. The tax administrator shall send a copy

2-10

of the notification to the licensee or registrant.

2-11

      (d) The administrator/division of motor vehicles shall not renew any operator's license or

2-12

registration upon expiration thereof until all state taxes, interest and attendant penalties have been

2-13

paid in full or the licensee or registrant has entered into a time payment agreement satisfactory to

2-14

the tax administrator.

2-15

      (e) If the licensee thereafter files an overdue return and/or remits past taxes due or enters

2-16

into a satisfactory time payment agreement with respect to any and all returns due and taxes

2-17

payable, the tax administrator shall, within five (5) business days of a licensee's request, provide

2-18

the appropriate agency or authority the certificate of good standing specified in section 5-76-5.

2-19

Within five (5) business days of receiving such a certificate, the agency or authority shall

2-20

reinstate, reissue, renew or otherwise extend the licensee's license.

2-21

      (f) Payment of tax not an admission. - If the licensee or registrant files an overdue return

2-22

and/or remits past due taxes in order to apply for or renew a license or registration, said late filing

2-23

and/or payment shall not be an admission of a violation of any criminal tax statute regarding late

2-24

filing and/or late payment. The tax administrator shall not refer such person to the Attorney

2-25

General for prosecution based solely upon said late filing and/or payment of past due taxes.

2-26

     SECTION 2. This act shall take effect upon passage.

     

=======

LC00677

=======

EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N A C T

RELATING TO MOTOR VEHICLES AND OPERATOR LICENSES - STATE TAX

PAYMENTS

***

3-1

     This act would allow those who are subject to license or registration non-renewal as a

3-2

result of failure to pay taxes to obtain a conditional renewal during their period of unemployment.

3-3

     This act would take effect upon passage.

     

=======

LC00677

=======

H7214