280-20-70 R.I. Code R. § 58.5

Current through June 20, 2024
Section 280-RICR-20-70-58.5 - Cancellation or Surrender of the Original Permit or Certificate of Authority
A. The original permit or certificate of authority will be cancelled and must be surrendered in the following cases:
1. When a business is discontinued.
2. When a business is transferred to new owners or leased.
3. When an unincorporated business is changed to a partnership, or when a partnership changes members.
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:
1. Change of business or trade name (but no change in ownership).
2. Change of business location, or of mailing address.
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.

280 R.I. Code R. § 280-RICR-20-70-58.5