§ 44-15-14. Hearing on application by bank.
Any banking institution or credit union aggrieved by the action of the tax administrator in determining the amount of any tax when no return has been filed, or any additional tax or penalty imposed under the provisions of this chapter, may apply to the tax administrator, in writing, within thirty (30) days after the notice of the action is mailed to it, for a hearing relative to this action. The tax administrator shall fix a time and place for the hearing and shall notify the applicant. Upon the hearing, the tax administrator shall correct any errors and shall make an order as shall be proper.
History of Section.G.L. 1956, §§ 44-15-5-I, 44-15-14; P.L. 1960, ch. 59, § 1; P.L. 1968, ch. 263, art. 13, § 1; P.L. 1986, ch. 410, § 1; P.L. 1993, ch. 459, § 5.
Structure Rhode Island General Laws
Chapter 44-15 - Tax on Bank Deposits Generally
Section 44-15-1. - Definitions.
Section 44-15-1.1. - “Credit Unions” and “deposits” defined.
Section 44-15-1.2. - Credit unions — Tax imposed.
Section 44-15-2. - Banking institutions — Tax imposed.
Section 44-15-4. - Credit for franchise tax.
Section 44-15-5.1. - Claims for refund — Hearing upon denial.
Section 44-15-6. - Determination of tax without return.
Section 44-15-7. - Pecuniary penalty for failure to file report.
Section 44-15-8. - Pecuniary penalty for false return.
Section 44-15-9. - Collection of pecuniary penalties.
Section 44-15-10. - Examination of books and witnesses.
Section 44-15-11. - Penalty for violations by banks.
Section 44-15-12. - Penalty for violations by individuals.
Section 44-15-13. - Penalty for failure to file return.
Section 44-15-14. - Hearing on application by bank.
Section 44-15-16. - Collection by writ of execution.
Section 44-15-17. - Rules and regulations.