§ 23-63-4.6. Deficiency determination — Determination without return.
If any retailer fails to file a return or to keep records described in § 23-63-4.5, or if the tax administrator is not satisfied with the amount of fees paid to him or her, the tax administrator may compute and determine the amount required by this chapter to be paid to him or her upon the basis of the facts contained in the returns which have been filed or upon the basis of any information in the tax administrator’s possession or that may come into his or her possession.
History of Section.P.L. 1992, ch. 133, art. 85, § 2.
Structure Rhode Island General Laws
Chapter 23-63 - Vehicle Tire Storage and Recycling
Section 23-63-1. - Legislative findings and policy.
Section 23-63-1.1. - Definitions.
Section 23-63-2. - Disposal of used vehicle rubber tires — Burning prohibited — Storage restricted.
Section 23-63-3. - Environmental impact statement — Necessity — Approval of director.
Section 23-63-4. - Licensing of tire recyclers.
Section 23-63-4.1. - Tire site remediation account.
Section 23-63-4.2. - Allocation of funds.
Section 23-63-4.3. - Repealed.
Section 23-63-4.4. - Penalties on delinquent payments.
Section 23-63-4.5. - Records required.
Section 23-63-4.6. - Deficiency determination — Determination without return.
Section 23-63-4.7. - Notice of determination.
Section 23-63-4.8. - Pecuniary penalties for deficiencies.
Section 23-63-4.9. - Tire deposit system.