TITLE 44
Taxation
CHAPTER 44-13
Public Service Corporation Tax
SECTION 44-13-31
§ 44-13-31 Hearing on application by
corporation.
Any corporation aggrieved by the action of the tax administrator in determining
the amount of any 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 the tax or
penalty. 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 manifest errors, if any, disclosed at the hearing and assess and
collect the tax lawfully due together with any penalty or interest.
History of Section.
(P.L. 1942, ch. 1212, art. 6, § 13; G.L. 1956, § 44-13-31; P.L. 1962,
ch. 100, § 1; P.L. 1985, ch. 181, art. 62, § 1; P.L. 1993, ch. 459,
§ 3.)
