2015 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-19 - Sales and Use Taxes – Enforcement and Collection
Section 44-19-17 - Hearing by administrator on application.
§ 44-19-17 Hearing by administrator on application. – Any person aggrieved by any assessment, deficiency, or otherwise, shall notify the tax administrator, in writing, within thirty (30) days from the date of mailing by the tax administrator of the notice of the assessment and request a hearing relative to the assessment; and the tax administrator shall, as soon as practicable, fix a time and place for a hearing and shall, after the hearing, determine the correct amount of the tax, interest, and penalties. When a jeopardy assessment or determination is made, thehearing is not had unless the jeopardy assessment with penalties and interest has been paid.
History of Section.
(P.L. 1947, ch. 1887, art. 2, § 41; G.L. 1956, § 44-19-17; P.L. 1962, ch. 102, § 1; P.L. 1993, ch. 459, § 7.)
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