Rhode Island General Laws 44-40-10. Notice of deficiency and penalty – Copies
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The administrator shall give notice of the deficiency determined, together with any penalty for failure to file a return or to show any transfer in the return filed, by personal service or by certified mail to the person filing the return at the address stated in the return, or, if no return is filed, to the person liable for the tax. Copies of the notice of deficiency may in the same manner be given to other persons that the administrator deems advisable.
History of Section.
P.L. 1981, ch. 264, § 1.
Terms Used In Rhode Island General Laws 44-40-10
- Administrator: means the director of the division of taxation. See Rhode Island General Laws 44-40-2
- person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6