Section 31-3-6 List of vehicles on which taxes delinquent - Denial of registration.

RI Gen L § 31-3-6 (2019) (N/A)
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§ 31-3-6. List of vehicles on which taxes delinquent - Denial of registration. (a) On or before October 31 in each year, the collector of taxes of each city or town shall furnish the division of motor vehicles, with a listing showing the registration plate numbers, names, and addresses of the taxpayers of the city or town whose personal property and/or excise tax on motor vehicles, the assessment of which were made the prior December 31 in the case of the property tax, and the tax levied in the current year in the case of the excise tax, remained unpaid as of the date of the list. Subsequently, the collector of taxes in each city or town shall, at the times and in the manner prescribed by the administrator of the division of motor vehicles, furnish to the division of motor vehicles the names and addresses of those persons whose names appeared on that list who have subsequently paid the personal property, and/or excise taxes on motor vehicles, and the division shall remove from the list the names and addresses of those persons. No city or town treasurer or tax collector shall refuse to accept personal property, and/or excise taxes on a motor vehicle, or refuse to remove the names and addresses of the owners of the vehicle from the list because of any other taxes owing the city or town. No person, corporation, partnership, joint stock company, or association whose name appears on the list and whose name has not been subsequently removed from the list shall be permitted to register any motor vehicle until all the excise and attendant penalties have been paid in full and the payment has been certified to the division of motor vehicles by the tax collector. The provisions of this section shall not be construed so as to prevent the payment of taxes on motor vehicles in quarterly installments as provided in chapter 5 of title 44. The provisions of this section shall apply in all respects in the case of taxes assessed upon motor vehicles by any fire district.

(b) The division of motor vehicles (the "division") shall provide a written notice to those persons or other taxpayers (the "person") whose name appears on the list generated in accordance with the provisions of subsection (a). This notice shall include:

(1) The name of the municipality or other entity providing the person's name to the division; and

(2) A statement that the person identified on the list shall not be permitted to register any motor vehicle until the tax matter has been resolved and the person's name is removed from the list as provided for under subsection (a).

History of Section. (P.L. 1950, ch. 2595, art. 2, § 7; P.L. 1956, ch. 3714, § 1; P.L. 1956, ch. 3714, § 3; G.L. 1956, § 31-3-6; R.P.L. 1957, ch. 142, § 1; P.L. 1978, ch. 341, § 6; P.L. 1979, ch. 379, § 2; P.L. 1988, ch. 84, § 61; P.L. 2018, ch. 175, § 1; P.L. 2018, ch. 293, § 1.)