Rhode Island § 44-1-40 - State Tax Officials
Full text of Rhode Island Rhode Island General Laws § 44-1-40 — State Tax Officials, with citation guidance and answers to common questions.
§ 44-1-40. State Tax Officials
R.I. Gen. Laws § 44-1-40
§ 44-1-40. Tax administrator to prepare list of licensed taxpayers — Notice — Public inspection.
(a) Notwithstanding any other provision of law, the tax administrator may, on a periodic basis:
(1) Prepare and publish for public distribution a list of entities and their active licenses administered under this title.
(2) Prepare and publish for public distribution a list of entities and licenses for the current year, as administered by a city or town under chapter 5 of title 3.
(3) Prepare and publish for public distribution a list of entities and licenses for the upcoming year, as administered by a city or town under chapter 5 of title 3.
(4) Each list may contain the license type, name, and address of each registered entity with a license.
(b) The tax administrator shall not list any taxpayers that do not have an active license.
(c) Any such list prepared by the tax division shall be available to the public for inspection by any person and may be published by the tax administrator on the tax division website.
History of Section.
P.L. 2019, ch. 88, art. 3, § 10.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-1-40
What does Rhode Island General Laws § 44-1-40 cover?
Section 44-1-40 ("State Tax Officials") is part of the Rhode Island General Laws, the codified statutory law of Rhode Island. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Rhode Island § 44-1-40?
A common citation format is "Rhode Island General Laws § 44-1-40" (Rhode Island). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Rhode Island law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Rhode Island official source linked on this page or consult a licensed Rhode Island attorney.
How does Rhode Island § 44-1-40 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Rhode Island can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Rhode Island.