§ 44-40-10 - Notice of deficiency and penalty – Copies. - Rhode Island Statutes

SECTION 44-40-10

   § 44-40-10  Notice of deficiency andpenalty – Copies. – The administrator shall give notice of the deficiency determined, together withany penalty for failure to file a return or to show any transfer in the returnfiled, by personal service or by certified mail to the person filing the returnat the address stated in the return, or, if no return is filed, to the personliable for the tax. Copies of the notice of deficiency may in the same mannerbe given to other persons that the administrator deems advisable.