§ 28-40-11. Determination of unreported contributions due.
If an employer for any reporting period fails to make any report used for the purpose of determining the amount of contributions payable under chapters 39 — 41 of this title at the time and in the manner required by the prescribed rules and regulations, or if those reports when filed are incorrect or insufficient, and the employer fails to file a corrected or sufficient report within twenty (20) days after the director has required it by written notice, the director shall determine on the basis of such information as the director may be able to obtain, the amount of contributions due from that employer, and the director shall give written notice to any employer of the amount of contributions so determined. That determination shall finally and irrevocably fix the amount of contributions due unless the employer, within twenty (20) days after the giving of that notice, applies to the board of review for a hearing, or unless the director on his or her own volition reduces the amount.
History of Section.P.L. 1942, ch. 1200, § 11; P.L. 1949, ch. 2176, § 1; impl. am. P.L. 1953, ch. 3206, § 1; G.L. 1956, § 28-40-11.
Structure Rhode Island General Laws
Title 28 - Labor and Labor Relations
Chapter 28-40 - Temporary Disability Insurance — Contributions
Section 28-40-1. - Amount of employee contributions — Wages on which based.
Section 28-40-2. - Exemption of employee dependent on spiritual healing.
Section 28-40-2.1. - Exemption of minors fourteen (14) and fifteen (15) years of age.
Section 28-40-2.2. - Exemption of certain persons with disabilities.
Section 28-40-3. - Withholding and disposition of contributions.
Section 28-40-3.1. - Contributions held in trust for state.
Section 28-40-3.2. - Notice to segregate trust funds.
Section 28-40-3.3. - Penalty for misappropriation.
Section 28-40-3.4. - Setoff for delinquent contributions.
Section 28-40-4. - Employer’s liability for contributions not withheld.
Section 28-40-5. - Adjustment of erroneous deductions or payments.
Section 28-40-6. - Overpayments.
Section 28-40-6.1. - Refunds to persons with disabilities.
Section 28-40-6.2. - Setoff for delinquent income taxes.
Section 28-40-7. - Appeals to board of review.
Section 28-40-8. - Date from which employees become subject to provisions.
Section 28-40-9. - Interest on delinquent payments.
Section 28-40-10. - Priority of contributions in insolvency or bankruptcy.
Section 28-40-11. - Determination of unreported contributions due.
Section 28-40-12. - Civil action to recover contributions.
Section 28-40-13. - Representation of director in civil actions.
Section 28-40-14. - Contributions as debt to state — Lien on real estate.
Section 28-40-15. - Notice of transfer of business — Contributions due immediately.
Section 28-40-16. - Collection powers.
Section 28-40-17. - [Repealed.]
Section 28-40-18. - Waiver of contributions and interest under one dollar.