2012 -- H 7214

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LC00677

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STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2012

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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:

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

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of Vehicles" is hereby amended to read as follows:

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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registration renewal during the verifiable period of involuntary unemployment.

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

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

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

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

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

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

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

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of the notification to the licensee or registrant.

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

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

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

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the tax administrator.

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

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

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

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

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

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

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

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

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

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

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

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     SECTION 2. This act shall take effect upon passage.

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LC00677

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N A C T

RELATING TO MOTOR VEHICLES AND OPERATOR LICENSES - STATE TAX

PAYMENTS

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

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

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     This act would take effect upon passage.

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LC00677

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