Title 7
Corporations, Associations, and Partnerships

Chapter 12.1
Uniform Partnership Act

Article 9
Limited Liability Partnership

R.I. Gen. Laws § 7-12.1-915

§ 7-12.1-915. Confirmation of state fees and taxes.

(a) Notwithstanding any other provisions of the Rhode Island general laws, when any section of this chapter refers to state fees and/or taxes paid, the division of taxation is authorized to respond and share tax information with the secretary of state’s office in response to a request from that office regarding an entity’s tax status as compliant or noncompliant.

(b) If the secretary of state’s office receives notice from the division of taxation that the limited liability partnership has failed to pay any fees or taxes due this state, the secretary of state shall begin revocation proceedings in accordance with the provisions of § 7-12.1-903.

(c) The notice of revocation may state as the basis for revocation that the taxpayer failed to pay state fees and/or taxes to the division of taxation. However, the secretary of state’s office must otherwise protect all state and federal tax information in its custody as required by § 7-12.1-916 and refrain from disclosing any other specific tax information.

History of Section.
P.L. 2022, ch. 123, § 2, effective January 1, 2023; P.L. 2022, ch. 124, § 2, effective January 1, 2023.