Rhode Island § 44-29-7 § 44-29-7. Determination without return — Interest and penalties.

Rhode Island Statutes

§ 44-29-7 — § 44-29-7. Determination without return — Interest and penalties.

Rhode Island·Title 44 Taxation·Ch. 44-29 Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted

§ 44-29-7. Determination without return — Interest and penalties.
If any seller fails to file a return, the tax administrator shall determine the amount
            of taxes required to be paid to the administrator, which determination shall be made
            for the month or months in respect to which the seller failed to file a return and
            shall be based upon any information which is in the tax administrator's possession
            or may come into his or her possession. If the failure of any seller to file a return
            is due to fraud or intent to evade the provisions of this chapter, a penalty of fifty
            percent (50%) of the amount required to be paid by the seller, exclusive of penal

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§ 44-29-7. Determination without return — Interest and penalties.

If any seller fails to file a return, the tax administrator shall determine the amount of taxes required to be paid to the administrator, which determination shall be made for the month or months in respect to which the seller failed to file a return and shall be based upon any information which is in the tax administrator's possession or may come into his or her possession. If the failure of any seller to file a return is due to fraud or intent to evade the provisions of this chapter, a penalty of fifty percent (50%) of the amount required to be paid by the seller, exclusive of penalties, shall be added to the amount required to be paid in addition to the ten percent (10%) penalty provided in § 44-29-3. After making this determination the tax administrator shall mail to the seller a written notice of the determination, interest at the annual rate provided by § 44-1-7, and penalties.

Rhode Island § 44-29-7 (§ 44-29-7. Determination without return — Interest and penalties.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.