SECTION 44-12-4

   § 44-12-4  Assessment of tax – Noticeof amount. – The tax administrator, as soon as possible after the filing of the return,shall assess, as of the last day of its next preceding taxable year, a tax uponeach corporation as provided in this chapter and shall mail a notice of theamount of the tax to each corporation, but failure to receive the notice shallnot invalidate the tax or excuse the nonpayment of the tax.