§ 44-7-9. Delegated authority.
(a) Pursuant to an agreement made under § 44-7-8, the administrator of the division of motor vehicles may delegate to a tax collector or finance director of any city and/or town, the authority to issue motor vehicle registrations, to collect motor vehicle registration fees, to retain a portion of the fee for administrative expenses, and/or to withhold the issuance of a motor vehicle registration until either the delinquent excise tax and interest on the tax has been paid in full to the tax collector, or the appropriate pro rata quarterly excise tax has been paid in full to the tax collector.
(b) Any tax collector or finance director may delegate to the administrator of the division of motor vehicles the authority to collect its excise taxes on motor vehicles at the time of registration and may reimburse the administrator a reasonable percentage of the tax collected for the cost of collection.
History of Section.P.L. 1984, ch. 381, art. VI, § 1.
Structure Rhode Island General Laws
Chapter 44-7 - Collection of Taxes Generally
Section 44-7-1. - Definitions.
Section 44-7-2. - Duty of collector to collect and pay over.
Section 44-7-3. - Collector’s records.
Section 44-7-4. - Continuance in force of collection warrants.
Section 44-7-5. - Removal of collector from office — New collection warrant.
Section 44-7-6. - City or town treasurer as collector.
Section 44-7-7. - Notice by collector to taxpayer of amount of tax.
Section 44-7-7.1. - Taxpayer information.
Section 44-7-7.2. - Portsmouth — Tax bill contents.
Section 44-7-8. - Permissive excise tax collection agreement.
Section 44-7-9. - Delegated authority.
Section 44-7-10. - Priority of city or town taxes in insolvency.
Section 44-7-11. - Collectors to furnish statements of liens.
Section 44-7-12. - Action for recovery of tax.
Section 44-7-13. - Judgment for collector — Execution and levy.
Section 44-7-15. - Certificate of cancellation — Attachment to tax list.
Section 44-7-16. - Action by city or town treasurer against delinquent collector.
Section 44-7-17. - Execution against delinquent collectors.
Section 44-7-18. - Execution against sureties of delinquent collector.
Section 44-7-19. - Action by co-tenant for contribution to tax.
Section 44-7-20. - Actions for refund of taxes.
Section 44-7-21. - Severability.
Section 44-7-22. - Remedy not exclusive.
Section 44-7-23. - Exemption on uninhabited buildings.
Section 44-7-25. - Sale of rights to uncollected taxes that are due and payable.
Section 44-7-26. - Jeopardy collections of taxes.
Section 44-7-27. - Newport — Cancellation of real property taxes in the city.