§ 31-36.1-13. Computation of tax by administrator.
(a) If the administrator is not satisfied with any report or return of a motor carrier
subject to the tax imposed by this chapter, or with the amount of the tax to be paid
by the motor carrier, the administrator may compute and assess the amount of the tax
on the basis of facts contained in the report and return or on the basis of any other
information available to the administrator. One or more deficiency assessments may
be made with respect to any return for the tax imposed by this chapter.
(b) The amount of the deficiency assessment, exclusive of penalti
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§ 31-36.1-13. Computation of tax by administrator.
(a) If the administrator is not satisfied with any report or return of a motor carrier
subject to the tax imposed by this chapter, or with the amount of the tax to be paid
by the motor carrier, the administrator may compute and assess the amount of the tax
on the basis of facts contained in the report and return or on the basis of any other
information available to the administrator. One or more deficiency assessments may
be made with respect to any return for the tax imposed by this chapter.
(b) The amount of the deficiency assessment, exclusive of penalties, shall bear interest
at the annual rate provided by § 44-1-7, as amended, from the last day of the month succeeding the quarterly period for which
the amount of any portion of it should have been returned until the date of payment.
(c) If any part of the deficiency for which a deficiency assessment is made is due to
negligence or intentional disregard of the provisions of this chapter, a penalty of
ten percent (10%) of the amount of the deficiency assessment shall be added to it.
If any part of the deficiency for which a deficiency assessment is made is due to
fraud or intent to evade the provisions of this chapter, a penalty of fifty percent
(50%) of the amount of the deficiency assessment shall be added to it.
(d) The administrator shall give written notice to any motor carrier of the deficiency
assessment. If the notice is served by mail, it shall be addressed to the motor carrier
at the address appearing in the records of the division of taxation. Except in the
case of fraud, intent to evade the provisions of this chapter, or failure to submit
a return, the notice of a deficiency assessment shall be mailed within three (3) years
after the last day of the month following the quarterly period for which the amount
is assessed or within three (3) years after the return for the period is filed, whichever
is later.
(e) If, prior to the expiration of the time prescribed in subsection (d) of this section
for the mailing of the notice of a deficiency assessment, the taxpayer has consented
in writing to the mailing of notice after that time, the notice may be mailed at any
time prior to the expiration of the period agreed upon for the mailing. The period
agreed upon may be extended by subsequent agreements in writing made before the expiration
of the period.