Rhode Island § 44-1-32 § 44-1-32. Hearing on application by taxpayer.

Rhode Island Statutes

§ 44-1-32 — § 44-1-32. Hearing on application by taxpayer.

Rhode Island § 44-1-32

Title 44Taxation

Ch. 44-1State Tax Officials

This text of Rhode Island § 44-1-32 (§ 44-1-32. Hearing on application by taxpayer.) 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 § 44-1-32 (2026).

Text

§ 44-1-32. Hearing on application by taxpayer.
Any taxpayer aggrieved by the action of the tax administrator in determining the amount
            of any tax, any surcharge that is required to be remitted to the tax division pursuant
            to § 39-21.1-14 or penalty for which a hearing is not provided may apply to the tax administrator,
            in writing, within thirty (30) days after notice of the assessment is mailed to the
            taxpayer, for a hearing relative to the tax or penalty. The tax administrator shall,
            as soon as practicable, fix a time and place for the hearing and shall, after the
            hearing, determine the correct amount of the tax, interest, and penalty.
         
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§ 44-1-32. Hearing on application by taxpayer.

Any taxpayer aggrieved by the action of the tax administrator in determining the amount of any tax, any surcharge that is required to be remitted to the tax division pursuant to § 39-21.1-14 or penalty for which a hearing is not provided may apply to the tax administrator, in writing, within thirty (30) days after notice of the assessment is mailed to the taxpayer, for a hearing relative to the tax or penalty. The tax administrator shall, as soon as practicable, fix a time and place for the hearing and shall, after the hearing, determine the correct amount of the tax, interest, and penalty.