§ 44-11-6 - Determination and payment of tax due – Hearings and redeterminations. - Rhode Island Statutes

SECTION 44-11-6

   § 44-11-6  Determination and payment of taxdue – Hearings and redeterminations. – (a) At the time of the filing of the return, the taxpayer shall pay to the taxadministrator the amount of the tax as computed by it on the basis of its netincome under § 44-11-2(a) or other provision as applicable. As soon aspossible after the filing of the return, the tax administrator shall determinethe correct tax payable under this chapter by the taxpayer, and if the taxdetermined shall exceed the amount which the taxpayer has paid at the time offiling its return, the tax administrator shall mail to the taxpayer a notice ofthe additional tax due indicating the basis on which the tax was determined.

   (b) If any taxpayer is not satisfied with the amount of taxdetermined, the tax administrator, upon being notified, in writing, withinthirty (30) days from the date of the mailing of the notice, shall fix an earlydate at his or her office when the taxpayer can be heard to show cause why thetax should be changed, and after which the tax administrator may redeterminethe amount of that tax.

   (c) If it shall appear subsequent to the mailing of anynotice that the amount of the tax was erroneously stated, the tax administratorshall mail a corrected notice and fix a day when the taxpayer can be heard.

   (d) The additional tax required to be paid by any taxpayershall be due and payable within thirty (30) days after the mailing of thenotice or corrected notice by the tax administrator.