Title 5
Businesses and Professions

Chapter 76
Issuance of License upon Payment of Taxes

R.I. Gen. Laws § 5-76-6

§ 5-76-6. Payment of tax not an admission.

If the licensee files an overdue return and/or remits past due taxes in order to apply for or renew a license, the late filing and/or payment shall not be an admission of a violation of any criminal tax statute regarding late filing and/or late payment. The tax administrator shall not refer the person to the attorney general for prosecution based solely upon said late filing and/or payment of past-due taxes.

History of Section.
P.L. 2004, ch. 595, art. 39, § 1.