Title 44
Taxation

Chapter 19
Sales and Use Taxes — Enforcement and Collection

R.I. Gen. Laws 44-19-16



 44-19-16.  Finality of determination — Time payment due.

Unless a hearing has been requested as provided in 44-19-17, any determination made by the tax administrator under 44-19-11 — 44-19-14 becomes final and shall be paid within ten (10) days after mailing by the tax administrator of the notice of that determination. If that determination is not paid, a further penalty of ten percent (10%) of the amount of the determination, exclusive of interest and other penalties, is added to it.

History of Section.
P.L. 1947, ch. 1887, art. 2, 41; G.L. 1956, 44-19-16.