§ 44-17-4. Assessment of tax on available information - Interest on delinquencies - Collection powers. If any company fails to file a return within the time and as required by this chapter, or files an insufficient or incorrect return, or does not pay when due the tax imposed by this chapter, the tax administrator shall assess the tax upon the available information. The tax or the part of the tax that has not been paid is payable upon demand and shall bear interest at the annual rate provided by § 44-1-7 from the date when the tax should have been paid, and the tax administrator shall collect the assessed tax with interest in the same manner and with the same powers as are prescribed for and given to collectors of taxes by chapters 7 - 9 of this title.
History of Section. (G.L. 1938, ch. 41, § 1; P.L. 1940, ch. 874, § 1; G.L. 1956, § 44-17-4; P.L. 1992, ch. 388, § 6.)