§ 44-19-13 - Notice of determination. - Rhode Island Statutes

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 orher determination. Except in the case of fraud, intent to evade the provisionsof this article, failure to make a return, or claim for additional amountpursuant to §§ 44-19-16 – 44-19-19, every notice of a deficiencydetermination shall be mailed within three (3) years after the fifteenth (15th)day of the calendar month following the month for which the amount is proposedto be determined or within three (3) years after the return is filed, whicheverperiod expires later, unless a longer period is agreed upon by the taxadministrator and the taxpayer.