§ 44-19-15 - Jeopardy determinations.
SECTION 44-19-15
§ 44-19-15 Jeopardy determinations. –If the tax administrator believes that collection of any tax or any amount oftax required to be collected and paid to the state or of any determination willbe jeopardized by delay, the administrator shall thereupon make a determinationof the tax or amount of tax required to be collected, including interest andpenalties, if any, noting that fact upon the determination. The amount sodetermined is due and payable immediately upon the mailing by the taxadministrator of the notice of that determination. Within thirty (30) days ofthe notice of jeopardy determination, the taxpayer may bring an action in thesixth (6th) division district court. Within twenty (20) days after the actionis commenced, the district court shall determine whether or not the making ofthe jeopardy assessment is reasonable under the circumstances.