Confirmation of state fees and taxes.
R.I. Gen. Laws § 7-13.1-214
in effect7-13.1-214. Confirmation of state fees and taxes.
(a) Notwithstanding any other provisions of the general laws, when any section of this
chapter refers to state fees and/or taxes paid as required by § 7-13.1-213, 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 partnership has failed to pay any fees or taxes due this state, the secretary
of state shall issue notice and begin revocation proceedings in accordance with the
provisions of § 7-13.1-811.
(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 § 7-13.1-215 and refrain from disclosing any other specific tax information.
(d) The secretary of state’s office may request from the division of taxation a tax status
check as outlined in subsection (a) of this section. If the secretary of state’s office
receives notice from the division of taxation that the limited partnership has failed
to pay any fees or taxes due to this state as required by § 7-13.1-213, the secretary of state shall issue notice and begin revocation proceedings in accordance
with subsections (b) and (c) of this section.
P.L. 2022, ch. 121, § 2, effective January 1, 2023; P.L. 2022, ch. 122, § 2, effective
January 1, 2023; P.L. 2024, ch. 148, § 3, effective January 1, 2025; P.L. 2024, ch.
150, § 3, effective January 1, 2025.
Source: State of Rhode Island General Assembly (rilegislature.gov)URL: https://webserver.rilegislature.gov/Statutes/TITLE7/7-13.1/7-2/7-13.1-214.htmFetched: 10/20/2026