R.I. Gen. Laws § 44-19-22
The sale or transfer by any taxpayer other than receivers, assignees under a voluntary assignment for the benefit of creditors, trustees in bankruptcy, debtors in possession in bankruptcy, or public officers acting under judicial process of the major part in value of the assets of the taxpayer, other than in the ordinary course of trade and the regular and usual prosecution of the taxpayer's business, is fraudulent and void as against the state, unless the taxpayer, at least five (5) days before the sale or transfer, notifies the tax administrator of the proposed sale or transfer and of the price, terms, and conditions of the sale or transfer and of the character and location of those assets by requesting a letter of good standing from the tax division. Whenever the taxpayer makes a sale or transfer, any and all tax returns required to be filed under this title must be filed and any and all taxes imposed under this title must be paid at the time the tax administrator is so notified of the sale or transfer, or, if the administrator is not so notified, at the time when he or she should have been notified of the sale or transfer.
R.I. Gen. Laws § 44-19-22