§ 44-44-17. Deficiency determination - Determination without return. If any hard-to-dispose material wholesaler or hard-to-dispose material retailer or person or beverage or litter control participation permittee fails to file a return or application or to keep records described in § 44-44-8, or if the tax administrator is not satisfied with the amount of taxes or fees paid to him or her, the tax administrator may compute and determine the amount required by this chapter to be paid to him or her upon the basis of the facts contained in the returns or applications which have been filed or upon the basis of any information in the tax administrator's possession or that may come into his or her possession.
History of Section. (P.L. 1988, ch. 241, § 4; P.L. 1989, ch. 514, § 3; P.L. 1990, ch. 317, § 1.)