Rhode Island General Laws 44-52-6. Provider assessment on available information – Interest on delinquencies – Penalties – Collection powers
If any provider shall fail to file a return within the time required by this chapter, or shall file an insufficient or incorrect return, or shall not pay the provider assessment imposed by this chapter when it is due, the tax administrator shall assess upon the information as may be available, which shall be payable upon demand and shall bear interest at the annual rate provided by § 44-1-7, as amended, from the date when the provider assessment should have been paid. If any part of the provider assessment made is due to 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 assessment. The tax administrator shall collect the provider assessment with interest in the same manner and with the same powers as are prescribed for collection of taxes in this title.
History of Section.
P.L. 1992, ch. 133, art. 76, § 1.
Terms Used In Rhode Island General Laws 44-52-6
- Administrator: means the tax administrator. See Rhode Island General Laws 44-52-2
- Provider: means a licensed facility or operator, including a government facility or operator, subject to a provider assessment under this chapter. See Rhode Island General Laws 44-52-2
- Provider assessment: means the assessment imposed upon gross patient revenue pursuant to this chapter. See Rhode Island General Laws 44-52-2