Rhode Island § 44-64-6 § 44-64-6. Surcharge on available information — Interest on delinquencies — Penalties — Collection powers.

Rhode Island Statutes

§ 44-64-6 — § 44-64-6. Surcharge on available information — Interest on delinquencies — Penalties — Collection powers.

Rhode Island·Title 44 Taxation·Ch. 44-64 The Outpatient Health Care Facility Surcharge

§ 44-64-6. Surcharge on available information — Interest on delinquencies — Penalties — Collection
               powers.
If any provider shall fail, within the time required by this chapter, to file a return,
            or shall file an insufficient or incorrect return, or shall not pay the surcharge
            imposed by this chapter when it is due, the tax administrator shall make an assessment
            based upon information that may be available, which assessment shall be payable upon
            demand and shall bear interest from the date when the surcharge should have been paid
            at the annual rate set forth in § 44-1-7 of the Rhode Island general laws, as amended. If any part of the surcharge is 

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§ 44-64-6. Surcharge on available information — Interest on delinquencies — Penalties — Collection powers.

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

Rhode Island § 44-64-6 (§ 44-64-6. Surcharge on available information — Interest on delinquencies — Penalties — Collection powers.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.