§ 23-63-4.7. Notice of determination.
The tax administrator shall give written notice of his or her determination to the retailer. Except in the case of fraud or failure to make a return, or noncompliance with § 23-63-4.5, every notice of determination shall be mailed within three (3) years of the date the fees first became due. The amount of this determination shall bear interest at the rate set forth in § 44-1-7 from the date when fees should have been paid to the tax administrator until the date of payment.
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 - Repealed.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.