§ 23-63-4.7 - Notice of determination.
SECTION 23-63-4.7
§ 23-63-4.7 Notice of determination.– The tax administrator shall give written notice of his or her determination tothe retailer. Except in the case of fraud or failure to make a return, ornoncompliance with § 23-63-4.5, every notice of determination shall bemailed within three (3) years of the date the fees first became due. The amountof this determination shall bear interest at the rate set forth in §44-1-7 from the date when fees should have been paid to the tax administratoruntil the date of payment.