§ 31-36-21. Deposit in mail as sufficient notice.
In the administration of this chapter and chapter 37 of this title, the requirement that the tax administrator give notice by mail shall be fulfilled by the depositing in any United States post office of the notice, either as ordinary, registered, or certified mail, directed to the latest address of the person concerned which shall have been filed with the tax administrator. It shall be the responsibility of each person liable for any tax under these chapters to keep the tax administrator informed of his or her correct address.
History of Section.P.L. 1967, ch. 181, § 9.
Structure Rhode Island General Laws
Title 31 - Motor and Other Vehicles
Chapter 31-36 - Motor Fuel Tax
Section 31-36-1. - Definitions.
Section 31-36-2. - Registration of distributors required.
Section 31-36-3. - Bond of a motor fuel distributor.
Section 31-36-4. - Suspension or revocation of registration.
Section 31-36-5. - Measurement and marking of capacity of vehicles for transportation of fuels.
Section 31-36-6. - Distributors’ sales records.
Section 31-36-7. - Monthly report of distributors — Payment of tax.
Section 31-36-8. - Declarations under penalty of perjury.
Section 31-36-11. - Interest on delinquent taxes — Actions for collections.
Section 31-36-11.1. - Interest on overpayments.
Section 31-36-12. - Tax as debt to state.
Section 31-36-13.1. - Other exemptions.
Section 31-36-14. - Purchase for export by distributor licensed in another state.
Section 31-36-15. - Refunds of motor fuel tax.
Section 31-36-16. - Payment of tax by persons other than distributors.
Section 31-36-17. - Carriers’ reports of deliveries.
Section 31-36-18. - Appeals involving licenses or registrations.
Section 31-36-19. - Penalty for violations.
Section 31-36-20. - Disposition of proceeds.
Section 31-36-20.1. - Repealed.
Section 31-36-21. - Deposit in mail as sufficient notice.