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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-19-32

Deposit in mail as sufficient notice

Official textwebserver.rilegislature.govlast amended

In the administration of chapters 18 and 19 of this title, the requirement that the tax administrator give notice by mail is fulfilled by the depositing in any United States post office of the notice, either as ordinary or registered or certified mail, directed to the latest address of the person concerned which has been filed with the tax administrator. It is the responsibility of each person liable for any tax under those chapters to keep the tax administrator informed of his or her correct address.

Amendment history

History of Section. P.L. 1947, ch. 1887, art. 2, § 52; impl. am. P.L. 1956, ch. 3717, § 1; G.L. 1956, § 44-19-32.

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In this chapter (40 sections)
  1. 44-19-11 · Deficiency determinations — Interest
  2. 44-19-12 · Pecuniary penalties for deficiencies
  3. 44-19-13 · Notice of determination
  4. 44-19-14 · Determination without return — Interest and penalties
  5. 44-19-15 · Jeopardy determinations
  6. 44-19-15.2 · Flea markets
  7. 44-19-16 · Finality of determination — Time payment due
  8. 44-19-17 · Hearing by administrator on application
  9. 44-19-18 · Appeals
  10. 44-19-19 · Judgment on review
  11. 44-19-20 · Interest and penalties on delinquent payments
  12. 44-19-20.1 · Interest on overpayments
  13. 44-19-21 · Taxes as debt to state — Lien on real estate
  14. 44-19-22 · Notice of transfer of business — Taxes due immediately
  15. 44-19-23 · Collection powers — Surety bond to pay
  16. 44-19-24 · Disposition of proceeds
  17. 44-19-25 · Claims for refund — Hearing — Judicial review
  18. 44-19-26 · Payment of refunds
  19. 44-19-27 · Records required — Users — Collectors of taxes —…
  20. 44-19-27.1 · Examination of taxpayer’s records — Witnesses
  21. 44-19-27.2 · Power to summon witnesses and evidence
  22. 44-19-27.3 · Service of summons
  23. 44-19-27.4 · Enforcement of summons
  24. 44-19-28 · Reports required as to use tax
  25. 44-19-29 · Access to records of state agencies
  26. 44-19-30 · Information confidential — Types of disclosure authorized
  27. 44-19-30.1 · Waiver of confidentiality
  28. 44-19-31 · Penalty for violations generally
  29. 44-19-32 · Deposit in mail as sufficient notice
  30. 44-19-33 · Rules and regulations — Forms
  31. 44-19-34 · Service of process — Director of business regulation as…
  32. 44-19-35 · Tax collection as property held in trust for the state
  33. 44-19-36 · Notice to segregate trust funds
  34. 44-19-37 · Penalty for misappropriation
  35. 44-19-38 · Remedy not exclusive
  36. 44-19-39 · Exclusion of certain small sales
  37. 44-19-40 · Disposition of revenue
  38. 44-19-41 · Materialperson — Definitions and applicability
  39. 44-19-42 · Suppression of sales — Definitions and applicability
  40. 44-19-43 · Managed audit program
Full table of contents →