(a)  Notwithstanding any other provision of any general law, if after opportunity for conference pursuant to § 5-76-4(b), an agency or authority has been notified by the tax administrator that a licensee is delinquent in filing returns and/or remitting taxes due, the agency or authority shall, after notice and opportunity for hearing, refuse to re-issue, renew, or extend the license until the agency or authority receives a certificate issued by the tax administrator that the person is in good standing or has entered into a satisfactory time-payment agreement with respect to any and all returns due and taxes payable to the tax administrator as of the date of issuance of said certificate. That notification of delinquent tax status shall constitute grounds to refuse to re-issue, renew, extend, or deny any license issued under any title of the general laws.

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(b)  If a licensee thereafter files an overdue return and/or remits past taxes due or enters into a satisfactory time-payment agreement with respect to any and all returns due and taxes payable, the tax administrator shall, within five (5) business days of a licensee’s request, provide the appropriate agency or authority the certificate of good standing specified in this section. Within five (5) business days of receiving such a certificate, the agency or authority shall reinstate, reissue, renew, or otherwise extend the licensee’s license.