Rhode Island General Laws 5-76-2. Application for license to conduct business upon certification of taxes paid
(a) Any person applying to any department, board, commission, division, authority, or other agency of this state for any license or other authority to conduct a profession, trade, or business, shall certify upon such application, under penalties of perjury, that such person has filed all required tax returns and paid all taxes due the state from the person or, if unpaid, is pursuing administrative or appellate review of such taxes. Such license shall not be issued unless such certification is made.
Terms Used In Rhode Island General Laws 5-76-2
- Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6
(b) “Person” shall mean and include any individual, corporation, limited-liability company, partnership, association, joint venture, or other entity.
(c) “License” shall mean any license or other certificate of authority, including the periodic registration of attorneys, required to conduct a profession, trade, or business in this state.
(d) For purposes of this chapter, “authority” shall also refer to the Rhode Island Supreme Court relating to the periodic registration of attorneys.
History of Section.
P.L. 2004, ch. 595, art. 39, § 1.