§ 44-29-6 - Notice of determination.
SECTION 44-29-6
§ 44-29-6 Notice of determination. –The tax administrator shall give to the seller a written notice of his or herdetermination. Except in the case of fraud, intent to evade the provisions ofthis chapter, or failure to make a return, every notice of a determinationshall be mailed within three (3) years after the tenth day of the calendarmonth following the month for which the amount is proposed to be determined orwithin three (3) years after the return is filed, whichever period expireslater, unless a longer period is agreed upon by the tax administrator and theseller.