§ 44-51-6 - Assessment on available information – Interest on delinquencies – Penalties – Collection powers. - Rhode-island Statutes

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Statutes > Rhode-island > Title-44 > Chapter-44-51 > 44-51-6

SECTION 44-51-6

§ 44-51-6 Assessment on availableinformation – Interest on delinquencies – Penalties – Collectionpowers. – If any provider shall fail to file a return within the time required by thischapter, or shall file an insufficient or incorrect return, or shall not paythe assessment imposed by this chapter when it is due, the tax administratorshall assess upon the information as may be available, which shall be payableupon demand and shall bearinterest at the annual rate provided by § 44-1-7from the date when the assessment should have been paid. If any part of theassessment made is due to negligence or intentional disregard of the provisionsof this chapter, a penalty of ten percent (10%) of the amount of thedetermination shall be added to the assessment. The tax administrator shallcollect the assessment with interest in the same manner and with the samepowers as are prescribed for collection of taxes in this title.

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-51 > 44-51-6

SECTION 44-51-6

§ 44-51-6 Assessment on availableinformation – Interest on delinquencies – Penalties – Collectionpowers. – If any provider shall fail to file a return within the time required by thischapter, or shall file an insufficient or incorrect return, or shall not paythe assessment imposed by this chapter when it is due, the tax administratorshall assess upon the information as may be available, which shall be payableupon demand and shall bearinterest at the annual rate provided by § 44-1-7from the date when the assessment should have been paid. If any part of theassessment made is due to negligence or intentional disregard of the provisionsof this chapter, a penalty of ten percent (10%) of the amount of thedetermination shall be added to the assessment. The tax administrator shallcollect the assessment with interest in the same manner and with the samepowers as are prescribed for collection of taxes in this title.

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State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-51 > 44-51-6

SECTION 44-51-6

§ 44-51-6 Assessment on availableinformation – Interest on delinquencies – Penalties – Collectionpowers. – If any provider shall fail to file a return within the time required by thischapter, or shall file an insufficient or incorrect return, or shall not paythe assessment imposed by this chapter when it is due, the tax administratorshall assess upon the information as may be available, which shall be payableupon demand and shall bearinterest at the annual rate provided by § 44-1-7from the date when the assessment should have been paid. If any part of theassessment made is due to negligence or intentional disregard of the provisionsof this chapter, a penalty of ten percent (10%) of the amount of thedetermination shall be added to the assessment. The tax administrator shallcollect the assessment with interest in the same manner and with the samepowers as are prescribed for collection of taxes in this title.