§ 31-36-9 Assessment on determination ofincorrectness of report or on failure to file report. – (1) Deficiency determination; interest. If the tax administrator is notsatisfied with any statement or report or the amount of tax paid to the taxadministrator by any person, the tax administrator may compute and determinethe amount required to be paid upon the basis of the facts contained in thestatement or report or upon the basis of any information in the taxadministrator's possession or that may come into the tax administrator'spossession. One or more deficiency determinations may be made of the amount duefor one or for more than one month. The amount of the determination, exclusiveof penalties, shall bear interest at the annual rate provided by § 44-1-7,as amended, from the twenty-fifth day after the close of the month for whichthe amount, or any portions of it, should have been paid until the date ofpayment.
(2) Pecuniary penalties for deficiencies. If any partof the deficiency for which a deficiency determination is made is due tonegligence or intentional disregard of the provisions of this chapter, apenalty of ten percent (10%) of the amount of the determination shall be addedto it. If any part of the deficiency for which a deficiency determination ismade is due to fraud or an intent to evade the provisions of this chapter, apenalty of fifty percent (50%) of the amount of the determination shall beadded to it.
(3) Notice of determination. The tax administratorshall give to the distributor or other person against whom any claim isasserted a written notice of the tax administrator's determination. Except inthe case of fraud, intent to evade the provisions of this article, failure tomake a return, or claim for additional amount pursuant to subsections (6) to(9) of this section, every notice of a deficiency determination shall be mailedwithin three (3) years after the twenty-fifth day of the calendar monthfollowing the month for which the amount is proposed to be determined or withinthree (3) years after the return is filed, whichever period expires later,unless a longer period is agreed upon by the tax administrator and the taxpayer.
(4) Determination without report; interest andpenalties. If any person fails to file a report, the tax administratorshall make an estimate of the amount (number of gallons) of fuels purchased,sold or used which is subject to tax. The estimate shall be made for the monthor months in respect to which the person failed to file a report and shall bebased upon any information which is in the tax administrator's possession ormay come into the tax administrator's possession. Upon the basis of thisestimate, the tax administrator shall compute and determine the amount requiredto be paid to the state, adding to the sum thus arrived at a penalty equal toten percent (10%) of it. One or more determinations may be made for one or formore than one month. The amount of the determination, exclusive of penalties,shall bear interest at the annual rate provided by § 44-1-7, as amended,from the twenty-fifth day after the close of the month for which the amount orany portion of it should have been paid until the date of payment. If thefailure of any person to file a report is due to fraud or an intent to evadethe provisions of this chapter, a penalty of fifty percent (50%) of the amountrequired to be paid by the person, exclusive of penalties, shall be added to itin addition to the ten percent (10%) penalty provided in this section. Aftermaking his or her determination the tax administrator shall mail a writtennotice of the estimate, determination, and penalty.
(5) Jeopardy determinations. If the tax administratorbelieves that collection of any tax or any amount of tax required to becollected and paid to the state or of any determination will be jeopardized bydelay, the tax administrator shall thereupon make a determination of the tax oramount of tax required to be collected, including interest and penalties, ifany, noting that fact upon the determination. The amount so determined shall bedue and payable immediately upon the mailing by the tax administrator of thenotice of that determination.
(6) Finality of determination; time payment due.Unless a hearing shall have been requested as provided in subsection (7) ofthis section, any determination made by the tax administrator under subsections(1) – (4) of this section shall become final and shall be paid within ten(10) days after mailing by the tax administrator of the notice of thedetermination. If the determination is not so paid, a further penalty of tenpercent (10%) of the amount of the determination, exclusive of interest andother penalties, shall be added to it.
(7) Hearing by administrator on application. Anyperson aggrieved by any assessment, deficiency, or otherwise, shall notify thetax administrator in writing within thirty (30) days from the date of mailingby the tax administrator of the notice of the assessment and shall request ahearing relative to it. The tax administrator shall, as soon as practicable,fix a time and place for the hearing and shall, after the hearing, determinethe correct amount of the tax, interest, and penalties; provided, that when ajeopardy assessment or determination shall be made the hearing shall not be hadunless the jeopardy assessment with penalties and interest shall have beenpaid. The tax administrator may decrease or increase the amount of anydetermination.
(8) Petition for judicial review; citation andhearing. After a hearing, and provided all taxes, interest, and penaltiesas determined by the tax administrator have been paid, any person aggrieved bythe determination may, within fifteen (15) days from the date of mailing by thetax administrator of the determination, petition the sixth division of thedistrict court, setting forth the reasons why the assessment is alleged to beerroneous and praying relief from it. The clerk of the court shall then issue acitation, substantially in the form provided in § 44-5-26, to summon thetax administrator to answer the petition, and the court shall proceed to hearthe petition and to determine the correct amount of the tax, interest, andpenalties.
(9) Judgment on review. If, upon final determinationof the petition, it shall appear that the tax administrator's assessment wascorrect, the court shall confirm the assessment; or, if incorrect, the courtshall determine the proper amount of the tax, interest, and penalties, and itshall appear that the petitioner, by reason of the payment of the tax,interest, and penalties, is entitled to recover the payment or any part of it,the court may order a refund with interest at the annual rate provided by§ 44-1-7, as amended, or order a credit, as the circumstances may warrant.If a refund is so ordered, it shall be paid by the general treasurer uponcertification of the tax administrator with the approval of the director ofadministration. If it shall appear that the state is entitled to a greateramount of tax, interest, and penalties than assessed or determined by the taxadministrator and paid by the petitioner, the court shall order the payment bythe petitioner of any additional amount that the court shall determine, and thepetitioner shall immediately pay the amount to the tax administrator. A partyaggrieved by a final order of the court may seek review thereof in the supremecourt by writ of certiorari in accordance with the procedures contained in§ 8-8-32.
(10) Interest and penalties on delinquent payments.Any person who fails to pay any tax to the state or any amount of tax requiredto be collected and paid to the state, except amounts of determinations made bythe tax administrator under subsections (1) – (4) of this section withinthe time required, shall pay a penalty of ten percent (10%) of the tax oramount of the tax, in addition to the tax or amount of the tax, plus interestat the annual rate provided by § 44-1-7, as amended, from the date onwhich the tax or amount of the tax required to be collected became due andpayable to the state until date of payment.
§ 31-36-9 Assessment on determination ofincorrectness of report or on failure to file report. – (1) Deficiency determination; interest. If the tax administrator is notsatisfied with any statement or report or the amount of tax paid to the taxadministrator by any person, the tax administrator may compute and determinethe amount required to be paid upon the basis of the facts contained in thestatement or report or upon the basis of any information in the taxadministrator's possession or that may come into the tax administrator'spossession. One or more deficiency determinations may be made of the amount duefor one or for more than one month. The amount of the determination, exclusiveof penalties, shall bear interest at the annual rate provided by § 44-1-7,as amended, from the twenty-fifth day after the close of the month for whichthe amount, or any portions of it, should have been paid until the date ofpayment.
(2) Pecuniary penalties for deficiencies. If any partof the deficiency for which a deficiency determination is made is due tonegligence or intentional disregard of the provisions of this chapter, apenalty of ten percent (10%) of the amount of the determination shall be addedto it. If any part of the deficiency for which a deficiency determination ismade is due to fraud or an intent to evade the provisions of this chapter, apenalty of fifty percent (50%) of the amount of the determination shall beadded to it.
(3) Notice of determination. The tax administratorshall give to the distributor or other person against whom any claim isasserted a written notice of the tax administrator's determination. Except inthe case of fraud, intent to evade the provisions of this article, failure tomake a return, or claim for additional amount pursuant to subsections (6) to(9) of this section, every notice of a deficiency determination shall be mailedwithin three (3) years after the twenty-fifth day of the calendar monthfollowing the month for which the amount is proposed to be determined or withinthree (3) years after the return is filed, whichever period expires later,unless a longer period is agreed upon by the tax administrator and the taxpayer.
(4) Determination without report; interest andpenalties. If any person fails to file a report, the tax administratorshall make an estimate of the amount (number of gallons) of fuels purchased,sold or used which is subject to tax. The estimate shall be made for the monthor months in respect to which the person failed to file a report and shall bebased upon any information which is in the tax administrator's possession ormay come into the tax administrator's possession. Upon the basis of thisestimate, the tax administrator shall compute and determine the amount requiredto be paid to the state, adding to the sum thus arrived at a penalty equal toten percent (10%) of it. One or more determinations may be made for one or formore than one month. The amount of the determination, exclusive of penalties,shall bear interest at the annual rate provided by § 44-1-7, as amended,from the twenty-fifth day after the close of the month for which the amount orany portion of it should have been paid until the date of payment. If thefailure of any person to file a report is due to fraud or an intent to evadethe provisions of this chapter, a penalty of fifty percent (50%) of the amountrequired to be paid by the person, exclusive of penalties, shall be added to itin addition to the ten percent (10%) penalty provided in this section. Aftermaking his or her determination the tax administrator shall mail a writtennotice of the estimate, determination, and penalty.
(5) Jeopardy determinations. If the tax administratorbelieves that collection of any tax or any amount of tax required to becollected and paid to the state or of any determination will be jeopardized bydelay, the tax administrator shall thereupon make a determination of the tax oramount of tax required to be collected, including interest and penalties, ifany, noting that fact upon the determination. The amount so determined shall bedue and payable immediately upon the mailing by the tax administrator of thenotice of that determination.
(6) Finality of determination; time payment due.Unless a hearing shall have been requested as provided in subsection (7) ofthis section, any determination made by the tax administrator under subsections(1) – (4) of this section shall become final and shall be paid within ten(10) days after mailing by the tax administrator of the notice of thedetermination. If the determination is not so paid, a further penalty of tenpercent (10%) of the amount of the determination, exclusive of interest andother penalties, shall be added to it.
(7) Hearing by administrator on application. Anyperson aggrieved by any assessment, deficiency, or otherwise, shall notify thetax administrator in writing within thirty (30) days from the date of mailingby the tax administrator of the notice of the assessment and shall request ahearing relative to it. The tax administrator shall, as soon as practicable,fix a time and place for the hearing and shall, after the hearing, determinethe correct amount of the tax, interest, and penalties; provided, that when ajeopardy assessment or determination shall be made the hearing shall not be hadunless the jeopardy assessment with penalties and interest shall have beenpaid. The tax administrator may decrease or increase the amount of anydetermination.
(8) Petition for judicial review; citation andhearing. After a hearing, and provided all taxes, interest, and penaltiesas determined by the tax administrator have been paid, any person aggrieved bythe determination may, within fifteen (15) days from the date of mailing by thetax administrator of the determination, petition the sixth division of thedistrict court, setting forth the reasons why the assessment is alleged to beerroneous and praying relief from it. The clerk of the court shall then issue acitation, substantially in the form provided in § 44-5-26, to summon thetax administrator to answer the petition, and the court shall proceed to hearthe petition and to determine the correct amount of the tax, interest, andpenalties.
(9) Judgment on review. If, upon final determinationof the petition, it shall appear that the tax administrator's assessment wascorrect, the court shall confirm the assessment; or, if incorrect, the courtshall determine the proper amount of the tax, interest, and penalties, and itshall appear that the petitioner, by reason of the payment of the tax,interest, and penalties, is entitled to recover the payment or any part of it,the court may order a refund with interest at the annual rate provided by§ 44-1-7, as amended, or order a credit, as the circumstances may warrant.If a refund is so ordered, it shall be paid by the general treasurer uponcertification of the tax administrator with the approval of the director ofadministration. If it shall appear that the state is entitled to a greateramount of tax, interest, and penalties than assessed or determined by the taxadministrator and paid by the petitioner, the court shall order the payment bythe petitioner of any additional amount that the court shall determine, and thepetitioner shall immediately pay the amount to the tax administrator. A partyaggrieved by a final order of the court may seek review thereof in the supremecourt by writ of certiorari in accordance with the procedures contained in§ 8-8-32.
(10) Interest and penalties on delinquent payments.Any person who fails to pay any tax to the state or any amount of tax requiredto be collected and paid to the state, except amounts of determinations made bythe tax administrator under subsections (1) – (4) of this section withinthe time required, shall pay a penalty of ten percent (10%) of the tax oramount of the tax, in addition to the tax or amount of the tax, plus interestat the annual rate provided by § 44-1-7, as amended, from the date onwhich the tax or amount of the tax required to be collected became due andpayable to the state until date of payment.
§ 31-36-9 Assessment on determination ofincorrectness of report or on failure to file report. – (1) Deficiency determination; interest. If the tax administrator is notsatisfied with any statement or report or the amount of tax paid to the taxadministrator by any person, the tax administrator may compute and determinethe amount required to be paid upon the basis of the facts contained in thestatement or report or upon the basis of any information in the taxadministrator's possession or that may come into the tax administrator'spossession. One or more deficiency determinations may be made of the amount duefor one or for more than one month. The amount of the determination, exclusiveof penalties, shall bear interest at the annual rate provided by § 44-1-7,as amended, from the twenty-fifth day after the close of the month for whichthe amount, or any portions of it, should have been paid until the date ofpayment.
(2) Pecuniary penalties for deficiencies. If any partof the deficiency for which a deficiency determination is made is due tonegligence or intentional disregard of the provisions of this chapter, apenalty of ten percent (10%) of the amount of the determination shall be addedto it. If any part of the deficiency for which a deficiency determination ismade is due to fraud or an intent to evade the provisions of this chapter, apenalty of fifty percent (50%) of the amount of the determination shall beadded to it.
(3) Notice of determination. The tax administratorshall give to the distributor or other person against whom any claim isasserted a written notice of the tax administrator's determination. Except inthe case of fraud, intent to evade the provisions of this article, failure tomake a return, or claim for additional amount pursuant to subsections (6) to(9) of this section, every notice of a deficiency determination shall be mailedwithin three (3) years after the twenty-fifth day of the calendar monthfollowing the month for which the amount is proposed to be determined or withinthree (3) years after the return is filed, whichever period expires later,unless a longer period is agreed upon by the tax administrator and the taxpayer.
(4) Determination without report; interest andpenalties. If any person fails to file a report, the tax administratorshall make an estimate of the amount (number of gallons) of fuels purchased,sold or used which is subject to tax. The estimate shall be made for the monthor months in respect to which the person failed to file a report and shall bebased upon any information which is in the tax administrator's possession ormay come into the tax administrator's possession. Upon the basis of thisestimate, the tax administrator shall compute and determine the amount requiredto be paid to the state, adding to the sum thus arrived at a penalty equal toten percent (10%) of it. One or more determinations may be made for one or formore than one month. The amount of the determination, exclusive of penalties,shall bear interest at the annual rate provided by § 44-1-7, as amended,from the twenty-fifth day after the close of the month for which the amount orany portion of it should have been paid until the date of payment. If thefailure of any person to file a report is due to fraud or an intent to evadethe provisions of this chapter, a penalty of fifty percent (50%) of the amountrequired to be paid by the person, exclusive of penalties, shall be added to itin addition to the ten percent (10%) penalty provided in this section. Aftermaking his or her determination the tax administrator shall mail a writtennotice of the estimate, determination, and penalty.
(5) Jeopardy determinations. If the tax administratorbelieves that collection of any tax or any amount of tax required to becollected and paid to the state or of any determination will be jeopardized bydelay, the tax administrator shall thereupon make a determination of the tax oramount of tax required to be collected, including interest and penalties, ifany, noting that fact upon the determination. The amount so determined shall bedue and payable immediately upon the mailing by the tax administrator of thenotice of that determination.
(6) Finality of determination; time payment due.Unless a hearing shall have been requested as provided in subsection (7) ofthis section, any determination made by the tax administrator under subsections(1) – (4) of this section shall become final and shall be paid within ten(10) days after mailing by the tax administrator of the notice of thedetermination. If the determination is not so paid, a further penalty of tenpercent (10%) of the amount of the determination, exclusive of interest andother penalties, shall be added to it.
(7) Hearing by administrator on application. Anyperson aggrieved by any assessment, deficiency, or otherwise, shall notify thetax administrator in writing within thirty (30) days from the date of mailingby the tax administrator of the notice of the assessment and shall request ahearing relative to it. The tax administrator shall, as soon as practicable,fix a time and place for the hearing and shall, after the hearing, determinethe correct amount of the tax, interest, and penalties; provided, that when ajeopardy assessment or determination shall be made the hearing shall not be hadunless the jeopardy assessment with penalties and interest shall have beenpaid. The tax administrator may decrease or increase the amount of anydetermination.
(8) Petition for judicial review; citation andhearing. After a hearing, and provided all taxes, interest, and penaltiesas determined by the tax administrator have been paid, any person aggrieved bythe determination may, within fifteen (15) days from the date of mailing by thetax administrator of the determination, petition the sixth division of thedistrict court, setting forth the reasons why the assessment is alleged to beerroneous and praying relief from it. The clerk of the court shall then issue acitation, substantially in the form provided in § 44-5-26, to summon thetax administrator to answer the petition, and the court shall proceed to hearthe petition and to determine the correct amount of the tax, interest, andpenalties.
(9) Judgment on review. If, upon final determinationof the petition, it shall appear that the tax administrator's assessment wascorrect, the court shall confirm the assessment; or, if incorrect, the courtshall determine the proper amount of the tax, interest, and penalties, and itshall appear that the petitioner, by reason of the payment of the tax,interest, and penalties, is entitled to recover the payment or any part of it,the court may order a refund with interest at the annual rate provided by§ 44-1-7, as amended, or order a credit, as the circumstances may warrant.If a refund is so ordered, it shall be paid by the general treasurer uponcertification of the tax administrator with the approval of the director ofadministration. If it shall appear that the state is entitled to a greateramount of tax, interest, and penalties than assessed or determined by the taxadministrator and paid by the petitioner, the court shall order the payment bythe petitioner of any additional amount that the court shall determine, and thepetitioner shall immediately pay the amount to the tax administrator. A partyaggrieved by a final order of the court may seek review thereof in the supremecourt by writ of certiorari in accordance with the procedures contained in§ 8-8-32.
(10) Interest and penalties on delinquent payments.Any person who fails to pay any tax to the state or any amount of tax requiredto be collected and paid to the state, except amounts of determinations made bythe tax administrator under subsections (1) – (4) of this section withinthe time required, shall pay a penalty of ten percent (10%) of the tax oramount of the tax, in addition to the tax or amount of the tax, plus interestat the annual rate provided by § 44-1-7, as amended, from the date onwhich the tax or amount of the tax required to be collected became due andpayable to the state until date of payment.
