Rhode Island § 3-10-7 § 3-10-7. Assessment in absence of return — Interest.

Rhode Island Statutes

§ 3-10-7 — § 3-10-7. Assessment in absence of return — Interest.

Rhode Island § 3-10-7

Title 3Alcoholic Beverages

Ch. 3-10Taxation of Beverages

This text of Rhode Island § 3-10-7 (§ 3-10-7. Assessment in absence of return — Interest.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 3-10-7 (2026).

Text

§ 3-10-7. Assessment in absence of return — Interest.
Whenever the tax administrator ascertains that any person subject to the tax imposed
            by this chapter has failed to make the return required by § 3-10-4, the administrator shall proceed to assess the tax from any information he or she
            can obtain for any prior month for which no return has been made with interest at
            the rate of eight per cent (8%) per annum from the time when the tax should in fact
            have been paid.
         

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§ 3-10-7. Assessment in absence of return — Interest.

Whenever the tax administrator ascertains that any person subject to the tax imposed by this chapter has failed to make the return required by § 3-10-4, the administrator shall proceed to assess the tax from any information he or she can obtain for any prior month for which no return has been made with interest at the rate of eight per cent (8%) per annum from the time when the tax should in fact have been paid.