§ 44-52-6 - Provider assessment on available information – Interest on delinquencies – Penalties – Collection powers. [Contingent repeal – See notes following § 44-5
SECTION 44-52-6
§ 44-52-6 Provider assessment on availableinformation – Interest on delinquencies – Penalties – Collectionpowers. [Contingent repeal – See notes following §44-52-1.]. – If any provider shall fail to file a return within the time required by thischapter, or shall file an insufficient or incorrect return, or shall not paythe provider assessment imposed by this chapter when it is due, the taxadministrator shall assess upon the information as may be available, whichshall be payable upon demand and shall bear interest at the annual rateprovided by § 44-1-7, as amended, from the date when the providerassessment should have been paid. If any part of the provider assessment madeis due to negligence or intentional disregard of the provisions of thischapter, a penalty of ten percent (10%) of the amount of the determinationshall be added to the assessment. The tax administrator shall collect theprovider assessment with interest in the same manner and with the same powersas are prescribed for collection of taxes in this title.