Rhode Island § 44-51-6 § 44-51-6. Assessment on available information — Interest on delinquencies — Penalties — Collection powers.

Rhode Island Statutes

§ 44-51-6 — § 44-51-6. Assessment on available information — Interest on delinquencies — Penalties — Collection powers.

Rhode Island § 44-51-6

Title 44Taxation

Ch. 44-51Nursing Facility Provider Assessment Act

This text of Rhode Island § 44-51-6 (§ 44-51-6. Assessment on available information — Interest on delinquencies — Penalties — Collection powers.) 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 § 44-51-6 (2026).

Text

§ 44-51-6. Assessment on available information — Interest on delinquencies — Penalties — Collection
               powers.
If any provider shall fail to file a return within the time required by this chapter,
            or shall file an insufficient or incorrect return, or shall not pay the assessment
            imposed by this chapter when it is due, the tax administrator shall assess upon the
            information as may be available, which shall be payable upon demand and shall bear
            interest at the annual rate provided by § 44-1-7 from the date when the assessment should have been paid. If any part of the assessment
            made is due to negligence or intentional disregard of the provisions of th

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§ 44-51-6. Assessment on available information — Interest on delinquencies — Penalties — Collection powers.

If any provider shall fail to file a return within the time required by this chapter, or shall file an insufficient or incorrect return, or shall not pay the assessment imposed by this chapter when it is due, the tax administrator shall assess upon the information as may be available, which shall be payable upon demand and shall bear interest at the annual rate provided by § 44-1-7 from the date when the assessment should have been paid. If any part of the assessment 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 determination shall be added to the assessment. The tax administrator shall collect the assessment with interest in the same manner and with the same powers as are prescribed for collection of taxes in this title.