Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-40-9
Setting aside or correcting an erroneous determination
Official textwebserver.rilegislature.govlast amended
In any case in which a deficiency has been determined in an erroneous amount, the administrator may, within three (3) years after the erroneous determination was made, set aside the determination or issue an amended determination in the correct amount.
Amendment history
History of Section. P.L. 1981, ch. 264, § 1.
Source: view the official text
In this chapter (16 sections)
- 44-40-1 · Short title
- 44-40-2 · Definitions
- 44-40-3 · Tax imposed â Amount â Property in another state
- 44-40-4 · Time for filing â Filing copy of federal return
- 44-40-5 · Contents of return
- 44-40-6 · Amended return â Filing â Increase or decrease
- 44-40-7 · Cases not involving false or fraudulent return â…
- 44-40-8 · False or fraudulent return â Determination by administrator…
- 44-40-9 · Setting aside or correcting an erroneous determination
- 44-40-10 · Notice of deficiency and penalty â Copies
- 44-40-11 · Claim of erroneous deficiency â Action â Time for…
- 44-40-12 · Person liable
- 44-40-13 · Time of payment
- 44-40-14 · Delinquency â Interest on delinquency â Applicability of…
- 44-40-15 · Method of payment
- 44-40-16 · Collection