(a) The tax administrator may, after July 15 of each year, make up a list of all corporations
that have failed to pay the corporate tax defined in § 44-11-2 for one year after the tax became due and payable, and the failure is not the subject
of a pending appeal. The tax administrator shall certify to the correctness of the list. Upon receipt of the certified list, the secretary of state may initiate revocation
proceedings as defined in §§ 7-1.2-1310 and 7-1.2-1414.
(b) With respect to any information provided by the division of taxation to the secretary
of state pursuant to this chapter, the secretary of state, together with the employees
or agents thereof, shall be subject to all state and federal tax confidentiality laws
applying to the division of taxation and the officers, agents, and employees thereof,
and which restrict the acquisition, use, storage, dissemination, or publication of
confidential taxpayer data.
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