Rhode Island General Laws 44-65-6. Surcharge on available information – Interest on delinquencies – Penalties – Collection powers
If any provider shall fail to file a return within the time required by this chapter, or shall file an insufficient or incorrect return, or shall not pay the surcharge imposed by this chapter when it is due, the tax administrator shall assess upon the information as may be available, which shall be payable upon demand and shall bear interest at the annual rate provided by § 44-1-7 of the Rhode Island general laws, as amended, from the date when the surcharge should have been paid. If any part of the surcharge made is due to negligence or intentional disregard of the provisions of this chapter, a penalty of ten percent (10%) of the amount of the determination shall be added to the tax. The tax administrator shall collect the surcharge with interest in the same manner and with the same powers as are prescribed for collection of taxes in this title.
History of Section.
P.L. 2007, ch. 73, art. 11, § 3.
Terms Used In Rhode Island General Laws 44-65-6
- Administrator: means the tax administrator within the department of administration. See Rhode Island General Laws 44-65-2
- Provider: means any person who furnishes imaging services for the purposes of patient diagnosis, assessment or treatment, excluding any person licensed as a hospital or a rehabilitation hospital center or a not-for-profit organization ambulatory care facility, pursuant to the provisions of chapter 17 of Title 23 of the Rhode Island general laws, as amended or not performing more than two hundred (200) radiological procedures per month. See Rhode Island General Laws 44-65-2
- Surcharge: means the assessment imposed upon net patient revenue pursuant to this chapter. See Rhode Island General Laws 44-65-2