Advanced Search

Subscribe to a Global-Regulation Premium Membership Today!

We are constantly working to improve the site, and to add more laws to our database. If you are receiving value from using our site please consider signing up for a subscription to support the site and to get many additional benefits for you.

Key Benefits:

  • Unlimited Searches
  • Weekly Updates on New Laws
  • Access to 5,345,848 Global Laws from 110 Countries
  • View the Original Law Side-by-Side with the Translation
  • No Ads

Subscribe Now for only USD$40 per month.

(You can close this ad by clicking anywhere on the page.)

§3-10-7  Assessment in absence of return – Interest. –


Published: 2015

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$40 per month.
TITLE 3

Alcoholic Beverages

CHAPTER 3-10

Taxation of Beverages

SECTION 3-10-7



   § 3-10-7  Assessment in absence of return

– Interest. –

Whenever the tax administrator ascertains that any person subject to the tax

imposed by this chapter has failed to make the return required by §

3-10-4, the administrator shall proceed to assess the tax from any information

he or she can obtain for any prior month for which no return has been made with

interest at the rate of eight per cent (8%) per annum from the time when the

tax should in fact have been paid.



History of Section.

(P.L. 1933, ch. 2013, § 43; G.L. 1938, ch. 167, § 3; impl. am. P.L.

1939, ch. 660, § 70; G.L. 1956, § 3-10-7.)