Rhode Island § 3-10-7 - Taxation of Beverages

Full text of Rhode Island Rhode Island General Laws § 3-10-7 — Taxation of Beverages, with citation guidance and answers to common questions.

§ 3-10-7. Taxation of Beverages

R.I. Gen. Laws § 3-10-7

§ 3-10-7. Assessment in absence of return — Interest.

Whenever the tax administrator ascertains that any person subject to the tax imposed by this chapter has failed to make the return required by § 3-10-4, the administrator shall proceed to assess the tax from any information he or she can obtain for any prior month for which no return has been made with interest at the rate of eight per cent (8%) per annum from the time when the tax should in fact have been paid.

History of Section.
P.L. 1933, ch. 2013, § 43; G.L. 1938, ch. 167, § 3; impl. am. P.L. 1939, ch. 660, § 70; G.L. 1956, § 3-10-7.

Source: official Rhode Island text · Last verified 2026-08-27

Frequently Asked Questions About Rhode Island § 3-10-7

What does Rhode Island General Laws § 3-10-7 cover?

Section 3-10-7 ("Taxation of Beverages") is part of the Rhode Island General Laws, the codified statutory law of Rhode Island. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Rhode Island § 3-10-7?

A common citation format is "Rhode Island General Laws § 3-10-7" (Rhode Island). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Rhode Island law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Rhode Island official source linked on this page or consult a licensed Rhode Island attorney.

How does Rhode Island § 3-10-7 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Rhode Island can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Rhode Island.