Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-44-20
Hearing on application
Official textwebserver.rilegislature.govlast amended
Any person aggrieved by any assessment or decision of the tax administrator shall notify the tax administrator and request a hearing, in writing, within thirty (30) days from the date of mailing of the assessment or decision. The tax administrator or a hearing officer designated by the tax administrator shall, as soon as practicable, fix a time and place for the hearing and, after the hearing, determine the correct amount of the tax and interest.
Amendment history
History of Section. P.L. 1988, ch. 241, § 4; P.L. 1993, ch. 459, § 11; P.L. 2023, ch. 79, art. 4, § 6, effective January 1, 2024.
Source: view the official text
In this chapter (27 sections)
- 44-44-1 · Purpose
- 44-44-2 · Definitions
- 44-44-3 · Imposition of tax on beverage containers
- 44-44-3.1 · [Repealed.]
- 44-44-3.2 · [Repealed.]
- 44-44-3.3 · [Repealed.]
- 44-44-3.4 · [Repealed.]
- 44-44-3.5 · [Repealed.]
- 44-44-3.6 · Exemption
- 44-44-3.7 · Imposition of tax on hard-to-dispose material
- 44-44-3.8 · Hard-to-dispose material control and recycling oversight…
- 44-44-4 · Filing of returns and extensions of time for filing returns
- 44-44-4.1 · Penalties on delinquent payments
- 44-44-7 · Collection powers
- 44-44-8 · Records required â Inspection of records
- 44-44-9 · Repealed
- 44-44-10 · Deposit of moneys
- 44-44-13 · Contingency provision
- 44-44-16 · Rules and regulations â Forms
- 44-44-17 · Deficiency determination â Determination without return
- 44-44-18 · Notice of determination
- 44-44-18.1 · Pecuniary penalties for deficiencies
- 44-44-19 · Payment of refunds
- 44-44-20 · Hearing on application
- 44-44-21 · Judicial review
- 44-44-22 · Information confidential
- 44-44-23 · Severability