Rhode Island § 44-40-11 § 44-40-11. Claim of erroneous deficiency — Action — Time for bringing.

Rhode Island Statutes

§ 44-40-11 — § 44-40-11. Claim of erroneous deficiency — Action — Time for bringing.

Rhode Island·Title 44 Taxation·Ch. 44-40 Generation Skipping Transfer Tax

§ 44-40-11. Claim of erroneous deficiency — Action — Time for bringing.
The person liable for the tax imposed by this chapter may, within three (3) months
            after receipt of notice of deficiency, apply to the sixth division of the district
            court, by a complaint against the administrator pursuant to chapter 8 of title 8, for the abatement of the tax or any part of the tax or a deficiency or any part
            of a deficiency. If the court adjudges that the tax or any part of the tax, or any
            deficiency or any part of a deficiency, is unfair or excessive or was illegally assessed,
            it shall order an abatement of the tax or that portion of an abatement, or deficiency
          

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§ 44-40-11. Claim of erroneous deficiency — Action — Time for bringing.

The person liable for the tax imposed by this chapter may, within three (3) months after receipt of notice of deficiency, apply to the sixth division of the district court, by a complaint against the administrator pursuant to chapter 8 of title 8, for the abatement of the tax or any part of the tax or a deficiency or any part of a deficiency. If the court adjudges that the tax or any part of the tax, or any deficiency or any part of a deficiency, is unfair or excessive or was illegally assessed, it shall order an abatement of the tax or that portion of an abatement, or deficiency or any part of a deficiency, that is unfair or excessive or was illegally assessed, and that order shall be subject to appeal. A party aggrieved by a final order of the court may seek review of the order in the supreme court by writ of certiorari in accordance with the procedures contained in § 8-8-32.

Rhode Island § 44-40-11 (§ 44-40-11. Claim of erroneous deficiency — Action — Time for bringing.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.