§ 44-17-4.2. Hearing by administrator on application.
Any company aggrieved by the action of the administrator in determining the amount of any tax or penalty imposed under the provisions of this chapter may apply to the administrator, in writing, within thirty (30) days after the notice of the action is mailed to it, for a hearing relative to the action. The administrator shall fix a time and place for the hearing and shall notify the applicant. Upon the hearing, the administrator shall correct manifest errors, if any, disclosed at the hearing and thereupon assess and collect the tax lawfully due together with any penalty or interest.
History of Section.P.L. 1987, ch. 57, art. 6, § 1; P.L. 1993, ch. 459, § 6.
Structure Rhode Island General Laws
Chapter 44-17 - Taxation of Insurance Companies
Section 44-17-1. - Companies required to file — Payment of tax — Retaliatory rates.
Section 44-17-1.1. - Records required.
Section 44-17-2. - Amounts included as gross premiums.
Section 44-17-3. - Extension of time for filing return.
Section 44-17-4.1. - Claims for refund — Hearing upon denial.
Section 44-17-4.2. - Hearing by administrator on application.
Section 44-17-6. - “Ocean marine insurance” defined.
Section 44-17-7 - — 44-17-10. Repealed.
Section 44-17-11. - Penalties for violations — Interest on delinquencies.