§ 44-23-9.1 - Hearing by tax administrator on application. - Rhode Island Statutes

SECTION 44-23-9.1

   § 44-23-9.1  Hearing by tax administratoron application. – An executor, administrator, trustee, legatee or other person aggrieved by afinal assessment of the tax administrator as to the amount of the tax imposedby chapter 22 of this title on any estate or any part of the estate shallnotify the tax administrator, in writing, within thirty (30) days from the dateof mailing by the tax administrator of the notice of the final assessment ordate tax is due, whichever is later, and shall request a hearing relative tothe tax; and the tax administrator shall, as soon as practicable, fix a timeand place for the hearing and shall, after the hearing, determine the correctamount of the tax, interest, and penalties.