§ 44-65-6 - Surcharge on available information – Interest on delinquencies – Penalties – Collection powers. - Rhode-island Statutes

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Statutes > Rhode-island > Title-44 > Chapter-44-65 > 44-65-6

SECTION 44-65-6

§ 44-65-6 Surcharge 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 surcharge 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 bear interest at the annual rate provided by §44-1-7 of the Rhode Island general laws, as amended, from the date when thesurcharge should have been paid. If any part of the surcharge 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 the tax. The tax administrator shall collect the surcharge with interest inthe same manner and with the same powers as are prescribed for collection oftaxes in this title.

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-65 > 44-65-6

SECTION 44-65-6

§ 44-65-6 Surcharge 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 surcharge 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 bear interest at the annual rate provided by §44-1-7 of the Rhode Island general laws, as amended, from the date when thesurcharge should have been paid. If any part of the surcharge 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 the tax. The tax administrator shall collect the surcharge with interest inthe same manner and with the same powers as are prescribed for collection oftaxes in this title.

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State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-65 > 44-65-6

SECTION 44-65-6

§ 44-65-6 Surcharge 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 surcharge 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 bear interest at the annual rate provided by §44-1-7 of the Rhode Island general laws, as amended, from the date when thesurcharge should have been paid. If any part of the surcharge 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 the tax. The tax administrator shall collect the surcharge with interest inthe same manner and with the same powers as are prescribed for collection oftaxes in this title.