§ 44-1-38. Jeopardy determinations.
If the tax administrator believes that the collection of any amount of tax, interest, and/or penalty assessed in a notice of deficiency determination will be jeopardized by a delay that could render a person or entity judgment proof and/or frustrate the collectability of said determination, the tax administrator shall thereupon make a jeopardy determination of the amount of tax required to be collected, including interest and penalties, if any. Said jeopardy determination shall state briefly the facts upon which it is based. The amount of the tax, interest, and/or penalties so determined shall be due and payable immediately upon the mailing by the tax administrator of the notice of that jeopardy determination. Within thirty (30) days of the date of the mailing of the notice of the jeopardy determination, the taxpayer may bring an action in the sixth (6th) division district court appealing the jeopardy determination. Within twenty (20) days after the action is commenced, the district court shall make a determination of whether or not the making of the jeopardy assessment was reasonable under the circumstances.
History of Section.P.L. 2017, ch. 302, art. 8, § 8.
Structure Rhode Island General Laws
Chapter 44-1 - State Tax Officials
Section 44-1-1. - Tax administrator — Appointment.
Section 44-1-2. - Powers and duties of tax administrator.
Section 44-1-3. - Delegation of power to collect fees.
Section 44-1-4. - Rules and regulations.
Section 44-1-6. - Additional collection powers — Nonresident contractors.
Section 44-1-7. - Interest on delinquent payments.
Section 44-1-7.1. - Interest on overpayments.
Section 44-1-8. - Taxes and fees as debt to state.
Section 44-1-9. - Extension of time for filing of reports.
Section 44-1-10. - Compromise or abatement of uncollectible or excessive taxes.
Section 44-1-11. - Refund or credit for overpayments.
Section 44-1-11.1. - Set-off for delinquent taxes — Trust funds.
Section 44-1-12. - Reports under oath — False statements.
Section 44-1-13. - Notice to administrator of constitutional or construction questions in court.
Section 44-1-14.1. - Joint examinations of returns with other jurisdictions.
Section 44-1-15. - Destruction of obsolete records — Preservation of corporate returns.
Section 44-1-16 - — 44-1-22. Repealed.
Section 44-1-23. - Release of tax liens.
Section 44-1-24. - Acquisition of property for delinquent state taxes.
Section 44-1-25. - Priority of state tax actions.
Section 44-1-26. - Reciprocal enforcement of tax liabilities between this state and other states.
Section 44-1-27. - Uncollectible checks.
Section 44-1-28. - Mailing as timely tax filing and payment.
Section 44-1-29. - Collection by writ of execution.
Section 44-1-31. - Taxes and child support to be paid by electronic funds transfer.
Section 44-1-31.1. - Returns to be filed by paid tax return preparers electronically.
Section 44-1-32. - Hearing on application by taxpayer.
Section 44-1-33. - Indemnification.
Section 44-1-35. - Outside collection agencies.
Section 44-1-37. - Administrative penalties and attorney’s fees.
Section 44-1-38. - Jeopardy determinations.