§ 31-36.1-13 Computation of tax byadministrator. – (a) If the administrator is not satisfied with any report or return of a motorcarrier subject to the tax imposed by this chapter, or with the amount of thetax to be paid by the motor carrier, the administrator may compute and assessthe amount of the tax on the basis of facts contained in the report and returnor on the basis of any other information available to the administrator. One ormore deficiency assessments may be made with respect to any return for the taximposed by this chapter.
(b) The amount of the deficiency assessment, exclusive ofpenalties, shall bear interest at the annual rate provided by § 44-1-7, asamended, from the last day of the month succeeding the quarterly period forwhich the amount of any portion of it should have been returned until the dateof payment.
(c) If any part of the deficiency for which a deficiencyassessment is made is due to negligence or intentional disregard of theprovisions of this chapter, a penalty of ten percent (10%) of the amount of thedeficiency assessment shall be added to it. If any part of the deficiency forwhich a deficiency assessment is made is due to fraud or intent to evade theprovisions of this chapter, a penalty of fifty percent (50%) of the amount ofthe deficiency assessment shall be added to it.
(d) The administrator shall give written notice to any motorcarrier of the deficiency assessment. If the notice is served by mail, it shallbe addressed to the motor carrier at the address appearing in the records ofthe division of taxation. Except in the case of fraud, intent to evade theprovisions of this chapter, or failure to submit a return, the notice of adeficiency assessment shall be mailed within three (3) years after the last dayof the month following the quarterly period for which the amount is assessed orwithin three (3) years after the return for the period is filed, whichever islater.
(e) If, prior to the expiration of the time prescribed insubsection (d) of this section for the mailing of the notice of a deficiencyassessment, the taxpayer has consented in writing to the mailing of noticeafter that time, the notice may be mailed at any time prior to the expirationof the period agreed upon for the mailing. The period agreed upon may beextended by subsequent agreements in writing made before the expiration of theperiod.
§ 31-36.1-13 Computation of tax byadministrator. – (a) If the administrator is not satisfied with any report or return of a motorcarrier subject to the tax imposed by this chapter, or with the amount of thetax to be paid by the motor carrier, the administrator may compute and assessthe amount of the tax on the basis of facts contained in the report and returnor on the basis of any other information available to the administrator. One ormore deficiency assessments may be made with respect to any return for the taximposed by this chapter.
(b) The amount of the deficiency assessment, exclusive ofpenalties, shall bear interest at the annual rate provided by § 44-1-7, asamended, from the last day of the month succeeding the quarterly period forwhich the amount of any portion of it should have been returned until the dateof payment.
(c) If any part of the deficiency for which a deficiencyassessment is made is due to negligence or intentional disregard of theprovisions of this chapter, a penalty of ten percent (10%) of the amount of thedeficiency assessment shall be added to it. If any part of the deficiency forwhich a deficiency assessment is made is due to fraud or intent to evade theprovisions of this chapter, a penalty of fifty percent (50%) of the amount ofthe deficiency assessment shall be added to it.
(d) The administrator shall give written notice to any motorcarrier of the deficiency assessment. If the notice is served by mail, it shallbe addressed to the motor carrier at the address appearing in the records ofthe division of taxation. Except in the case of fraud, intent to evade theprovisions of this chapter, or failure to submit a return, the notice of adeficiency assessment shall be mailed within three (3) years after the last dayof the month following the quarterly period for which the amount is assessed orwithin three (3) years after the return for the period is filed, whichever islater.
(e) If, prior to the expiration of the time prescribed insubsection (d) of this section for the mailing of the notice of a deficiencyassessment, the taxpayer has consented in writing to the mailing of noticeafter that time, the notice may be mailed at any time prior to the expirationof the period agreed upon for the mailing. The period agreed upon may beextended by subsequent agreements in writing made before the expiration of theperiod.
§ 31-36.1-13 Computation of tax byadministrator. – (a) If the administrator is not satisfied with any report or return of a motorcarrier subject to the tax imposed by this chapter, or with the amount of thetax to be paid by the motor carrier, the administrator may compute and assessthe amount of the tax on the basis of facts contained in the report and returnor on the basis of any other information available to the administrator. One ormore deficiency assessments may be made with respect to any return for the taximposed by this chapter.
(b) The amount of the deficiency assessment, exclusive ofpenalties, shall bear interest at the annual rate provided by § 44-1-7, asamended, from the last day of the month succeeding the quarterly period forwhich the amount of any portion of it should have been returned until the dateof payment.
(c) If any part of the deficiency for which a deficiencyassessment is made is due to negligence or intentional disregard of theprovisions of this chapter, a penalty of ten percent (10%) of the amount of thedeficiency assessment shall be added to it. If any part of the deficiency forwhich a deficiency assessment is made is due to fraud or intent to evade theprovisions of this chapter, a penalty of fifty percent (50%) of the amount ofthe deficiency assessment shall be added to it.
(d) The administrator shall give written notice to any motorcarrier of the deficiency assessment. If the notice is served by mail, it shallbe addressed to the motor carrier at the address appearing in the records ofthe division of taxation. Except in the case of fraud, intent to evade theprovisions of this chapter, or failure to submit a return, the notice of adeficiency assessment shall be mailed within three (3) years after the last dayof the month following the quarterly period for which the amount is assessed orwithin three (3) years after the return for the period is filed, whichever islater.
(e) If, prior to the expiration of the time prescribed insubsection (d) of this section for the mailing of the notice of a deficiencyassessment, the taxpayer has consented in writing to the mailing of noticeafter that time, the notice may be mailed at any time prior to the expirationof the period agreed upon for the mailing. The period agreed upon may beextended by subsequent agreements in writing made before the expiration of theperiod.
