§ 44-67-6. Surcharge on available information — Interest on delinquencies — Penalties — Collection powers.
If any compassion center fails, within the time required by this chapter, to file a return, or files an insufficient or incorrect return, or does not pay the surcharge imposed by this chapter when it is due, the tax administrator shall make an assessment based upon available information, 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. 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, penalty and/or late filing charge in the same manner and with the same powers as prescribed for collection of taxes in this title.
History of Section.P.L. 2011, ch. 151, art. 19, § 17.
Structure Rhode Island General Laws
Chapter 44-67 - The Compassion Center Surcharge Act
Section 44-67-1. - Short title.
Section 44-67-2. - Definitions.
Section 44-67-3. - Imposition of surcharge — Compassion centers.
Section 44-67-5. - Setoff for delinquent payment of surcharge.
Section 44-67-7. - Claims for refund — Hearing upon denial.
Section 44-67-8. - Hearing by tax administrator on application.
Section 44-67-10. - Compassion center records.
Section 44-67-11. - Method of payment and deposit of surcharge.