Any person aggrieved by any assessment or decision of the tax administrator shall notify the tax administrator and request a hearing, in writing, within thirty (30) days from the date of mailing of the assessment or decision. The tax administrator or a hearing officer designated by the tax administrator shall, as soon as practicable, fix a time and place for the hearing and, after the hearing, determine the correct amount of the tax and interest.

History of Section.
P.L. 1988, ch. 241, § 4; P.L. 1993, ch. 459, § 11.

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Terms Used In Rhode Island General Laws 44-44-20

  • in writing: include printing, engraving, lithographing, and photo-lithographing, and all other representations of words in letters of the usual form. See Rhode Island General Laws 43-3-16
  • Person: means any natural person, corporation, partnership, joint venture, association, proprietorship, firm, or other business entity. See Rhode Island General Laws 44-44-2

§ 44-44-20. Hearing on application. [Effective January 1, 2024.]

Any person aggrieved by any assessment or decision of the tax administrator shall notify the tax administrator and request a hearing, in writing, within thirty (30) days from the date of mailing of the assessment or decision. The tax administrator or a hearing officer designated by the tax administrator shall, as soon as practicable, fix a time and place for the hearing and, after the hearing, determine the correct amount of the tax and interest.

History of Section.
P.L. 1988, ch. 241, § 4; P.L. 1993, ch. 459, § 11; P.L. 2023, ch. 79, art. 4, § 6, effective January 1, 2024.