§ 31-3-6 List of vehicles on which taxes
delinquent – Denial of registration. –
On or before October 31 in each year, the collector of taxes of each city or
town shall furnish the division of motor vehicles, with a listing showing the
registration plate numbers, names, and addresses of the taxpayers of the city
or town whose personal property and/or excise tax on motor vehicles, the
assessment of which were made the prior December 31 in the case of the property
tax, and the tax levied in the current year in the case of the excise tax,
remained unpaid as of the date of the list. Subsequently, the collector of
taxes in each city or town shall, at the times and in the manner prescribed by
the administrator of the division of motor vehicles, furnish to the division of
motor vehicles the names and addresses of those persons whose names appeared on
that list who have subsequently paid such personal property, and/or excise
taxes on motor vehicles, and the division shall remove from the list the names
and addresses of those persons. No city or town treasurer or tax collector
shall refuse to accept personal property, and/or excise taxes on a motor
vehicle, or refuse to remove the names and addresses of the owners of the
vehicle from the list because of any other taxes owing the city or town. No
person, corporation, partnership, joint stock company, or association whose
name appears on the list and whose name has not been subsequently removed from
the list shall be permitted to register any motor vehicle until all the excise
and attendant penalties have been paid in full and the payment has been
certified to the division of motor vehicles by the tax collector. The
provisions of this section shall not be construed so as to prevent the payment
of taxes on motor vehicles in quarterly installments as provided in chapter 5
of title 44. The provisions of this section shall apply in all respects in the
case of taxes assessed upon motor vehicles by any fire district.
(P.L. 1950, ch. 2595, art. 2, § 7; P.L. 1956, ch. 3714, § 1; P.L.
1956, ch. 3714, § 3; G.L. 1956, § 31-3-6; R.P.L. 1957, ch. 142,
§ 1; P.L. 1978, ch. 341, § 6; P.L. 1979, ch. 379, § 2; P.L.
1988, ch. 84, § 61.)