§ 44-13-23

If any corporation fails to file a return at the time prescribed by law, the tax administrator shall proceed to determine the tax from any information he or she can obtain. History of Section.P.L. 1942, ch. 1212, art. 6, § 10; G.L. 1956, § 44-13-23; P.L. 1985, ch. 181, art. 62, § 1.