R.I. Gen. Laws
Rhode Island General Laws

R.I. Gen. Laws § 44-19-11 (2026)

Deficiency determinations — Interest

✓ text as last checked Sept. 2026 (this copy records no edition or section history)
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If the tax administrator is not satisfied with the return or returns or the amount of tax paid to the tax administrator by any person, the administrator may compute and determine the amount required to be paid upon the basis of the facts contained in the return or returns or upon the basis of any information in his or her possession or that may come into his or her possession. One or more deficiency determinations may be made of the amount due for one or for more than one month. The amount of the determination, exclusive of penalties, bears interest at the annual rate provided by § 44-1-7 from the fifteenth day (15th) after the close of the month for which the amount, or any portion of it, should have been paid until the date of payment.

Notes of Decisions
Cited in 1 case, 1970–1970 · leading case: Norberg v. Warwick Liquors, Inc., 265 A.2d 648 (R.I. 1970).
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Norberg v. Warwick Liquors, Inc., 265 A.2d 648 (R.I. 1970). “hall notify the tax administrator in writing within ten (10) days from the date of mailing by the tax administrator of the notice of such assessment and shall request a hearing relative thereto * * 3 Section 44-19-16 reads in pertinent portion as follows: “Unless a hearing shall…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.