Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 70 - Sales and Use Tax
Part 58 - Cancellation and Amendment of Sales Tax Permit or of a Certificate of Authority to Collect the Use Tax (280-RICR-20-70-58)
Section 280-RICR-20-70-58.5 - Cancellation or Surrender of the Original Permit or Certificate of Authority
Current through September 18, 2024
A. The original permit or certificate of authority will be cancelled and must be surrendered in the following cases:
B. In the above cases, where the business is to be continued, but under a different form of ownership (under §§ 58.5(A)(1) and (2) of this Part) a new application must be made, and a new permit or certificate of authority will be issued.
C. The original permit or certificate of authority will be continued, but must be corrected in the following cases:
D. In the above cases, the original permit or certificate of authority should be returned to the Tax Division for correction, but the same registration number will be reissued, and a corrected permit or certificate will be given the registrant without further application.