§ 44-17-4 - Assessment of tax on available information – Interest on delinquencies – Collection powers. - Rhode-island Statutes

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Statutes > Rhode-island > Title-44 > Chapter-44-17 > 44-17-4

SECTION 44-17-4

§ 44-17-4 Assessment of tax on availableinformation – Interest on delinquencies – Collection powers. –If any company fails to file a return within the time and as required by thischapter, or files an insufficient or incorrect return, or does not pay when duethe tax imposed by this chapter, the tax administrator shall assess the taxupon the available information. The tax or the part of the tax that has notbeen paid is payable upon demand and shall bear interest at the annual rateprovided by § 44-1-7 from the date when the tax should have been paid, andthe tax administrator shall collect the assessed tax with interest in the samemanner and with the same powers as are prescribed for and given to collectorsof taxes by chapters 7 – 9 of this title.

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-17 > 44-17-4

SECTION 44-17-4

§ 44-17-4 Assessment of tax on availableinformation – Interest on delinquencies – Collection powers. –If any company fails to file a return within the time and as required by thischapter, or files an insufficient or incorrect return, or does not pay when duethe tax imposed by this chapter, the tax administrator shall assess the taxupon the available information. The tax or the part of the tax that has notbeen paid is payable upon demand and shall bear interest at the annual rateprovided by § 44-1-7 from the date when the tax should have been paid, andthe tax administrator shall collect the assessed tax with interest in the samemanner and with the same powers as are prescribed for and given to collectorsof taxes by chapters 7 – 9 of this title.

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State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-17 > 44-17-4

SECTION 44-17-4

§ 44-17-4 Assessment of tax on availableinformation – Interest on delinquencies – Collection powers. –If any company fails to file a return within the time and as required by thischapter, or files an insufficient or incorrect return, or does not pay when duethe tax imposed by this chapter, the tax administrator shall assess the taxupon the available information. The tax or the part of the tax that has notbeen paid is payable upon demand and shall bear interest at the annual rateprovided by § 44-1-7 from the date when the tax should have been paid, andthe tax administrator shall collect the assessed tax with interest in the samemanner and with the same powers as are prescribed for and given to collectorsof taxes by chapters 7 – 9 of this title.