Rhode Island General Laws 44-44-18. Notice of determination
The tax administrator shall give written notice of his or her determination to the beverage wholesaler or litter control participation permittee or hard-to-dispose material wholesaler or hard-to-dispose material retailer or person. Except in the case of fraud or failure to make a return, or noncompliance with § 44-44-8, every notice of determination shall be mailed within three (3) years of the date the taxes first became due. The amount of this determination shall bear interest at the rate prescribed in § 44-1-7 from the date when taxes should have been paid until the date of payment.
History of Section.
P.L. 1988, ch. 241, § 4; P.L. 1989, ch. 514, § 3; P.L. 1990, ch. 317, § 1.
Terms Used In Rhode Island General Laws 44-44-18
- Beverage: means all non-alcoholic drinks for human consumption, except milk but including beer and other malt beverages. See Rhode Island General Laws 44-44-2
- Case: means :
(i) Forty-eight (48) beverage containers sold or offered for sale within this state when each beverage container has a liquid capacity of seven (7) fluid ounces or less;
(ii) Twenty-four (24) beverage containers sold or offered for sale within this state when each beverage container has a liquid capacity in excess of seven (7) fluid ounces but less than or equal to sixteen and nine tenths (16. See Rhode Island General Laws 44-44-2
- Fraud: Intentional deception resulting in injury to another.
- Hard-to-dispose material: is a s defined in § 37-15. See Rhode Island General Laws 44-44-2
- Hard-to-dispose material retailer: means any person who engages in the retail sale of hard-to-dispose material (as defined in § 37-15. See Rhode Island General Laws 44-44-2
- Person: means any natural person, corporation, partnership, joint venture, association, proprietorship, firm, or other business entity. See Rhode Island General Laws 44-44-2