Rhode Island General Laws 44-65-8. Hearing by tax administrator on application
Current as of: 2023 | Check for updates
|
Other versions
Any provider aggrieved by the action of the tax administrator in determining the amount of any surcharge or penalty imposed under the provisions of this chapter may apply to the tax administrator, within thirty (30) days after the notice of the action is mailed to it, for a hearing relative to the surcharge or penalty. The tax administrator shall fix a time and place for the hearing and shall so notify the provider. Upon the hearing the tax administrator shall correct manifest errors, if any, disclosed at the hearing and thereupon assess and collect the amount lawfully due together with any penalty or interest thereon.
History of Section.
P.L. 2007, ch. 73, art. 11, § 3.
Terms Used In Rhode Island General Laws 44-65-8
- 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