§ 44-1-32 - Hearing on application by taxpayer. - Rhode Island Statutes

SECTION 44-1-32

   § 44-1-32  Hearing on application bytaxpayer. – Any taxpayer aggrieved by the action of the tax administrator in determiningthe amount of any tax, any surcharge that is required to be remitted to the taxdivision pursuant to § 39-21.1-14 or penalty for which a hearing is notprovided may apply to the tax administrator, in writing, within thirty (30)days after notice of the assessment is mailed to the taxpayer, for a hearingrelative to the tax or penalty. The tax administrator shall, as soon aspracticable, fix a time and place for the hearing and shall, after the hearing,determine the correct amount of the tax, interest, and penalty.