TITLE 44

Taxation

CHAPTER 44-13

Public Service Corporation Tax

SECTION 44-13-31



   § 44-13-31  Hearing on application by

corporation. –

Any corporation aggrieved by the action of the tax administrator in determining

the amount of any tax or penalty imposed under the provisions of this chapter

may apply to the tax administrator, in writing, within thirty (30) days after

the notice of the action is mailed to it, for a hearing relative to the tax or

penalty. The tax administrator shall fix a time and place for the hearing and

shall notify the applicant. Upon the hearing the tax administrator shall

correct manifest errors, if any, disclosed at the hearing and assess and

collect the tax lawfully due together with any penalty or interest.



History of Section.

(P.L. 1942, ch. 1212, art. 6, § 13; G.L. 1956, § 44-13-31; P.L. 1962,

ch. 100, § 1; P.L. 1985, ch. 181, art. 62, § 1; P.L. 1993, ch. 459,

§ 3.)