2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-19 - Sales and Use Taxes – Enforcement and Collection
§ 44-19-13 - Notice of determination.
SECTION 44-19-13
§ 44-19-13 Notice of determination. – The tax administrator shall give to the retailer or to the person storing, using, or consuming the tangible personal property a written notice of his or her determination. Except in the case of fraud, intent to evade the provisions of this article, failure to make a return, or claim for additional amount pursuant to §§ 44-19-16 – 44-19-19, every notice of a deficiency determination shall be mailed within three (3) years after the fifteenth (15th) day of the calendar month following the month for which the amount is proposed to be determined or within three (3) years after the return is filed, whichever period expires later, unless a longer period is agreed upon by the tax administrator and the taxpayer.
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