State Codes and Statutes
Statutes > Rhode-island > Title-44 > Chapter-44-19 > 44-19-14SECTION 44-19-14
§ 44-19-14 Determination without return– Interest and penalties. – If any person fails to make a return, the tax administrator shall make anestimate of the amount of the gross receipts of the person or, as the case maybe, of the amount of the total sales price of tangible personal property soldor purchased by the person, the storage, use, or other consumption of which inthis state is subject to the use tax. The estimate shall be made for the monthor months in respect to which the person failed to make a return and is basedupon any information, which is in the tax administrator's possession or maycome into his or her possession. Upon the basis of this estimate, the taxadministrator computes and determines the amount required to be paid to thestate, adding to the sum arrived at a penalty equal to ten percent (10%) ofthat amount. One or more determinations may be made for one or for more thanone month. The amount of the determination, exclusive of penalties, bearsinterest at the annual rate provided by § 44-1-7 from the fifteenth (15th)day after the close of the month for which the amount or any portion of theamount should have been paid until the date of payment. If the failure of anyperson to file a return is due to fraud or an intent to evade the provisions ofthis chapter and chapter 18 of this title, a penalty of fifty percent (50%) ofthe amount required to be paid by the person, exclusive of penalties, is addedto the amount in addition to the ten percent (10%) penalty provided in thissection. After making his or her determination, the tax administrator shallmail a written notice of the estimate, determination, and penalty.
