§ 44-15-14 - Hearing on application by bank.
SECTION 44-15-14
§ 44-15-14 Hearing on application by bank.– Any banking institution or credit union aggrieved by the action of the taxadministrator in determining the amount of any tax when no return has beenfiled, or any additional tax or penalty imposed under the provisions of thischapter, may apply to the tax administrator, in writing, within thirty (30)days after the notice of the action is mailed to it, for a hearing relative tothis action. The tax administrator shall fix a time and place for the hearingand shall notify the applicant. Upon the hearing, the tax administrator shallcorrect any errors and shall make an order as shall be proper.