Section 44-51-7. – Claims for refund — Hearing upon denial.
§ 44-51-7. Claims for refund — Hearing upon denial. (a) Any provider subject to the provisions of this chapter may file a claim for refund with the tax administrator at any time within two (2) years after the assessment has been paid. If the tax administrator shall determine that the assessment has been overpaid, he […]
Section 44-51-8. – Hearing by administrator on application.
§ 44-51-8. Hearing by administrator on application. Any provider aggrieved by the action of the tax administrator in determining the amount of any assessment or penalty imposed under the provisions of this chapter may apply to the tax administrator, in writing, within thirty (30) days after the notice of the action is mailed to it, […]
Section 44-51-9. – Appeals.
§ 44-51-9. Appeals. Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth division district court pursuant to chapter 8 of title 8. The provider’s right to appeal under this section shall be expressly made conditional upon prepayment of all assessments, interest, and penalties unless the […]
Section 44-51-10. – Provider records.
§ 44-51-10. Provider records. Every provider shall: (1) Keep records as may be necessary to determine the amount of its liability under this chapter. (2) Preserve those records for the period of three (3) years following the date of filing of any return required by this chapter, or until any litigation or prosecution under this […]