§ 44-44-18 - Notice of determination.
SECTION 44-44-18
§ 44-44-18 Notice of determination. –The tax administrator shall give written notice of his or her determination tothe beverage wholesaler or litter control participation permittee orhard-to-dispose material wholesaler or hard-to-dispose material retailer orperson. Except in the case of fraud or failure to make a return, ornoncompliance with § 44-44-8, every notice of determination shall bemailed within three (3) years of the date the taxes first became due. Theamount of this determination shall bear interest at the rate prescribed in§ 44-1-7 from the date when taxes should have been paid until the date ofpayment.