§ 44-64-6. Surcharge on available information — Interest on delinquencies — Penalties — Collection powers.
If any provider shall fail, within the time required by this chapter, to file a return, or shall file an insufficient or incorrect return, or shall not pay the surcharge imposed by this chapter when it is due, the tax administrator shall make an assessment based upon information that may be available, which assessment shall be payable upon demand and shall bear interest from the date when the surcharge should have been paid at the annual rate set forth in § 44-1-7 of the Rhode Island general laws, as amended. If any part of the surcharge is caused by the negligence or intentional disregard of the provisions of this chapter, a penalty of ten percent (10%) of the amount of the determination shall be added to the surcharge. The tax administrator shall collect the surcharge with interest in the same manner and with the same powers as are prescribed for collection of taxes in this title.
History of Section.P.L. 2007, ch. 73, art. 11, § 2.
Structure Rhode Island General Laws
Chapter 44-64 - The Outpatient Health Care Facility Surcharge
Section 44-64-1. - Short title.
Section 44-64-2. - Definitions.
Section 44-64-5. - Set-off for delinquent payment of surcharge.
Section 44-64-7. - Claims for refund — Hearing upon denial.
Section 44-64-8. - Hearing by tax administrator on application.
Section 44-64-10. - Provider records.
Section 44-64-11. - Method of payment and deposit of surcharge.