Every licensee under this chapter, upon filing an application for renewal or transfer
of a license, shall submit with the application a certificate executed by the tax
administrator, or some employee designated by the tax administrator, that taxes due
the state have been paid. For the purposes of this section, “taxes due the state”
shall include contributions due including taxes, interest and penalties due to the
department of labor and training pursuant to the employment security act, chapters
42-44 of title 28, and temporary disability insurance act, chapters 39-41 of title
28. No license under this chapter shall be renewed or transferred without that certificate.
Notes of Decisions
632 Metacom Assocs. v. Pub Dennis of Warren, Inc., 591 A.2d 379 (R.I. 1991).
· cites it 43× “” The District Court stated that the “substantial question which confronts this court reduces to a black-or-white determination of whether R.I.Gen.Laws § 3-7-24 qualifies as an exercise of the state’s police or regulatory power.”
In Re Hoffman, 65 B.R. 985 (D.R.I. 1986).
· cites it 33× “, R.I. Gen.Laws § 3-7-24, which provides as follows: Every licensee under this chapter, upon filing an application for renewal or transfer of such license, shall submit with such application a certificate executed by the tax administrator, or some employee designated by the tax…”
In Re Hoffman, 53 B.R. 874 (Bankr. D.R.I. 1985).
· cites it 2× “LAWS § 3-7-24 1 prohibits this Court from authorizing the transfer of a liquor license unless a certificate of good standing has first been issued by the State Division of Taxation stating that all taxes have been paid.”
Gillson v. Town of Middletown (In re Gillson), 134 B.R. 702 (D.R.I. 1991).
· cites it 2× “Instead, we ORDER the Town of Middle-town to renew and to issue the liquor license to the Greenhouse Inn, or however styled, effective December 1,1991, notwithstanding the absence of a certificate of payment by the Rhode Island Division of Taxation, as required by R.I.Gen. Laws…”
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