§ 44-20-47 - Hearings by tax administrator. - Rhode Island Statutes

SECTION 44-20-47

   § 44-20-47  Hearings by tax administrator.– Any person aggrieved by any action under this chapter of the tax administratoror his or her authorized agent for which a hearing is not elsewhere providedmay apply to the tax administrator, in writing, within thirty (30) days of theaction for a hearing, stating the reasons why the hearing should be granted andthe manner of relief sought. The tax administrator shall notify the applicantof the time and place fixed for the hearing. After the hearing, the taxadministrator may make the order in the premises as may appear to the taxadministrator just and lawful and shall furnish a copy of the order to theapplicant. The tax administrator may, by notice in writing, at any time, ordera hearing on his or her own initiative and require the taxpayer or any otherindividual whom the tax administrator believes to be in possession ofinformation concerning any manufacture, importation, or sale of cigarettes toappear before the tax administrator or his or her authorized agent with anyspecific books of account, papers, or other documents, for examination relativeto the hearing.