CHAPTER 11. TAXATION.

§11-6-9. Compelling such return; procuring information and tentative assessments by Tax Commissioner.

(a) If any owner or operator fails to make such return within the time required by section one of this article, it shall be the duty of the Tax Commissioner to take such steps as may be necessary to compel such compliance, and to enforce any and all penalties imposed by law for such failure.

(b) The return delivered to the Tax Commissioner shall be examined by him and if it be found insufficient in form or in any respect defective, imperfect or not in compliance with law, he shall compel the person required to make it to do so in proper and sufficient form, and in all respects as required by law.

(c) If any such owner or operator fails to make such return, the Tax Commissioner shall proceed, in such manner as to him may seem best, to obtain the facts and information required to be furnished by such returns.

(d) The Tax Commissioner may send for persons and papers, and may compel the attendance of any person and the production of any paper necessary, in the opinion of said Tax Commissioner, to enable him to obtain the information required for the proper discharge of his duties under this section.

(e) The Tax Commissioner shall arrange, collate and tabulate such returns and all pertinent information and data contained therein, such further evidence or information as may be required by the Tax Commissioner of such owner or operator, and all other pertinent evidence, information and data he has been able to procure, upon suitable work sheets, so that they may be conveniently considered, and shall on or before September 15, lay such returns and work sheets, together with his recommendations in the form of a tentative assessment of the property of each such owner or operator, before the board of public works. And as soon as the Tax Commissioner has completed the preparation of such work sheets and tentative assessments, he shall notify the owner or operator affected thereby of the amount of such tentative assessment by written notice deposited in the United States post office, addressed to such owner or operator at the principal office or place of business of such owner or operator, and the Tax Commissioner shall retain in his office true copies of such work sheets which shall be available for inspection by any such owner or operator or his duly authorized representative.

Bills Affecting §11-6-9

2001 Regular Session: HB2834
2001 Regular Session: SB668
2002 Regular Session: HB2834
2002 Regular Session: SB203
2003 Regular Session: HB2294
2003 Regular Session: HB3157
2003 Regular Session: HB3157
2003 Regular Session: SB15
2003 Regular Session: SB610
2004 Regular Session: HB2294
2004 Regular Session: HB3157
2004 Regular Session: HB3157
2004 Regular Session: SB519
2004 Regular Session: SB594
2004 Regular Session: SB594
2005 Regular Session: HB2432
2005 Regular Session: HB2445
2005 Regular Session: HB2546
2005 Regular Session: SB188
2005 Regular Session: SB188
2005 Regular Session: SB268
2005 Regular Session: SB574
2006 Regular Session: HB2432
2006 Regular Session: HB2445
2006 Regular Session: HB4566
2006 Regular Session: HB4566
2006 Regular Session: SB520
2006 Regular Session: SB520
2006 Regular Session: SB687
2007 Regular Session: SB417
2008 Regular Session: HB4061
2008 Regular Session: SB239
2008 Regular Session: SB773
2008 Regular Session: SB785
2009 Regular Session: HB2877
2009 Regular Session: SB75
2011 Regular Session: HB2949
2011 Regular Session: SB410
2011 Regular Session: SB465
2013 Regular Session: HB2506
2013 Regular Session: HB3145
2013 Regular Session: SB185
2014 Regular Session: SB629
2015 Regular Session: HB2385
2015 Regular Session: SB273
2015 Regular Session: SB290
2015 Regular Session: SB297
2016 Regular Session: SB251
2017 Regular Session: HB3035
2017 Regular Session: HB3035
2018 Regular Session: HB3035
2018 Regular Session: HB3035
2018 Regular Session: HB4153
2018 Regular Session: HB4153
2018 Regular Session: SB353
2018 Regular Session: SB426
2019 Regular Session: HB2376
2019 Regular Session: HB2376
2019 Regular Session: HB2405
2019 Regular Session: HB2405
2019 Regular Session: HB3100
2019 Regular Session: HB3101
2019 Regular Session: SB97
2019 Regular Session: SB529
2020 Regular Session: HB2376
2020 Regular Session: HB2376
2021 Regular Session: HB2010
2021 Regular Session: HB2025
2021 Regular Session: HB2974
2021 Regular Session: HB2984
2021 Regular Session: SB299