(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.
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