§ 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.
Structure Rhode Island General Laws
Title 5 - Businesses and Professions
Chapter 5-76 - Issuance of License upon Payment of Taxes
Section 5-76-1. - Declaration of purpose.
Section 5-76-2. - Application for license to conduct business upon certification of taxes paid.
Section 5-76-3. - Information to be furnished to the tax administrator.
Section 5-76-4. - Notice of intent to inform agency.
Section 5-76-5. - Action by agency regarding renewal of license.
Section 5-76-6. - Payment of tax not an admission.