(a) General.  The amount of tax that a return shows to be due shall be deemed to be assessed upon the filing of the return, including any amended return showing an increase of tax. If a return was properly filed without computation of tax, the tax computed by the tax administrator shall be deemed to be assessed upon the date on which payment is due. If a notice of deficiency has been mailed, the amount of the deficiency shall be deemed to be assessed at the time provided in § 44-30-81(b) if no administrative petition is filed, or if an administrative petition is filed, then upon the date when a decision of the tax administrator establishing the amount of the deficiency becomes final. Any amount not previously assessed and which is paid as a tax or in respect of a tax shall be deemed to be assessed upon the receipt of the payment, notwithstanding any provisions otherwise restricting assessment.

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(b) Failure to file return.  If a taxpayer fails to file any required Rhode Island personal income tax return, the tax administrator is authorized to estimate the taxpayer’s Rhode Island taxable income and tax thereon from any available information, and notwithstanding the restrictions of § 44-30-81(c) the tax, additions to tax, civil penalties, and interest shall be deemed to be assessed on the date of mailing to the taxpayer of notice of the assessment.

(c) Other assessment powers.  The tax administrator may prescribe by regulations the manner or time for the assessment of tax, interest, additions to tax, and assessable penalties if not otherwise provided for.

(d) Estimated income tax.  No unpaid amount of estimated tax under § 44-30-56 shall be assessed.