§ 44-17-4.2 - Hearing by administrator on application.

SECTION 44-17-4.2

   § 44-17-4.2  Hearing by administrator onapplication. – Any company aggrieved by the action of the administrator in determining theamount of any tax or penalty imposed under the provisions of this chapter mayapply to the administrator, in writing, within thirty (30) days after thenotice of the action is mailed to it, for a hearing relative to the action. Theadministrator shall fix a time and place for the hearing and shall notify theapplicant. Upon the hearing, the administrator shall correct manifest errors,if any, disclosed at the hearing and thereupon assess and collect the taxlawfully due together with any penalty or interest.