Taxation of Beverage Containers, Hard-to-Dispose Material and Litter Control Participation Permittee

SECTION 44-44-20

§ 44-44-20. Hearing on application by beverage wholesaler or litter control participation permittee.

Any person aggrieved by any assessment or decision of the tax administrator shall notify the tax administrator and request a hearing, in writing, within thirty (30) days from the date of mailing of the assessment or decision. The tax administrator or a hearing officer designated by the tax administrator shall, as soon as practicable, fix a time and place for the hearing and, after the hearing, determine the correct amount of the tax and interest.

History of Section.
(P.L. 1988, ch. 241, § 4; P.L. 1993, ch. 459, § 11.)