§ 44-30-82 - Assessment date. - Rhode Island Statutes

SECTION 44-30-82

   § 44-30-82  Assessment date. – (a) General. The amount of tax that a return shows to be due shall bedeemed to be assessed upon the filing of the return, including any amendedreturn showing an increase of tax. If a return was properly filed withoutcomputation of tax, the tax computed by the tax administrator shall be deemedto be assessed upon the date on which payment is due. If a notice of deficiencyhas been mailed, the amount of the deficiency shall be deemed to be assessed atthe time provided in § 44-30-81(b) if no administrative petition is filed,or if an administrative petition is filed, then upon the date when a decisionof the tax administrator establishing the amount of the deficiency becomesfinal. Any amount not previously assessed and which is paid as a tax or inrespect of a tax shall be deemed to be assessed upon the receipt of thepayment, notwithstanding any provisions otherwise restricting assessment.

   (b) Failure to file return. If a taxpayer fails tofile any required Rhode Island personal income tax return, the taxadministrator is authorized to estimate the taxpayer's Rhode Island taxableincome and tax thereon from any available information, and notwithstanding therestrictions of § 44-30-81(c) the tax, additions to tax, civil penalties,and interest shall be deemed to be assessed on the date of mailing to thetaxpayer of notice of the assessment.

   (c) Other assessment powers. The tax administrator mayprescribe by regulations the manner or time for the assessment of tax,interest, additions to tax, and assessable penalties if not otherwise providedfor.

   (d) Estimated income tax. No unpaid amount ofestimated tax under § 44-30-56 shall be assessed.