§ 3-10-7 - Assessment in absence of return – Interest.
SECTION 3-10-7
§ 3-10-7 Assessment in absence of return– Interest. – Whenever the tax administrator ascertains that any person subject to the taximposed by this chapter has failed to make the return required by §3-10-4, the administrator shall proceed to assess the tax from any informationhe or she can obtain for any prior month for which no return has been made withinterest at the rate of eight per cent (8%) per annum from the time when thetax should in fact have been paid.