TITLE 3
Alcoholic Beverages
CHAPTER 3-10
Taxation of Beverages
SECTION 3-10-7
§ 3-10-7 Assessment in absence of return
Interest.
Whenever the tax administrator ascertains that any person subject to the tax
imposed by this chapter has failed to make the return required by §
3-10-4, the administrator shall proceed to assess the tax from any information
he or she can obtain for any prior month for which no return has been made with
interest at the rate of eight per cent (8%) per annum from the time when the
tax should in fact have been paid.
History of Section.
(P.L. 1933, ch. 2013, § 43; G.L. 1938, ch. 167, § 3; impl. am. P.L.
1939, ch. 660, § 70; G.L. 1956, § 3-10-7.)