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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-11-25

Determination of tax without return

Official textwebserver.rilegislature.govlast amended

If any corporation fails to file a return at the time and as prescribed by law, the tax administrator shall proceed to determine the tax from any information he or she can obtain.

Amendment history

History of Section. G.L. 1938, ch. 37, § 12; P.L. 1947, ch. 1887, art. 1, § 1; G.L. 1956, § 44-11-25.

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In this chapter (40 sections)
  1. 44-11-11 · “Net income” defined
  2. 44-11-11.1 · Amortization of air or water pollution prevention or…
  3. 44-11-11.2 · Definition of “treatment facility”
  4. 44-11-11.3 · Accelerated amortization deductions for certain…
  5. 44-11-12 · Dividends and interest excluded from net income
  6. 44-11-13 · Entire net income of business wholly within state
  7. 44-11-14 · Allocation of income from business partially within state
  8. 44-11-14.1 · Certified facility apportionment exclusion
  9. 44-11-14.2 · Allocation and apportionment of regulated investment…
  10. 44-11-14.3 · Credit card banks — Allocation and apportionment of…
  11. 44-11-14.4 · Allocation and apportionment — Retirement and pension…
  12. 44-11-14.5 · International investment management service income
  13. 44-11-14.6 · Allocation and apportionment — Manufacturers
  14. 44-11-15 · Variation of method of allocating income
  15. 44-11-19 · Supplemental returns — Additional tax or refund
  16. 44-11-20 · Claims for refund — Hearing upon denial
  17. 44-11-21 · Information confidential — Types of disclosure authorized…
  18. 44-11-22 · Tax administrator’s power to summon witnesses and evidence
  19. 44-11-23 · Service of summons
  20. 44-11-24 · Enforcement of summons
  21. 44-11-25 · Determination of tax without return
  22. 44-11-26 · Pecuniary penalty for failure to file return or to pay tax…
  23. 44-11-26.1 · Revocation of articles or authority to transact business…
  24. 44-11-27 · Pecuniary penalty for fraud
  25. 44-11-28 · Collection of pecuniary penalties
  26. 44-11-29 · Notice to tax administrator of sale of assets — Tax due
  27. 44-11-29.1 · Letters of good standing — Fees
  28. 44-11-30 · Examination of taxpayer’s records — Witnesses
  29. 44-11-31 · Examinations as to liability of transferee
  30. 44-11-32 · Violations by corporations
  31. 44-11-33 · Violations by individuals
  32. 44-11-34 · Criminal penalty for failure to file return
  33. 44-11-35 · Appeals
  34. 44-11-36 · Liability of fiduciaries
  35. 44-11-37 · General collection powers
  36. 44-11-38 · Collection by writ of execution
  37. 44-11-39 · Tax as debt to state
  38. 44-11-40 · Severability
  39. 44-11-41 · Tax credit for machine tool, metal trade or plastic process…
  40. 44-11-42 · Repealed
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