Title 44, Title 44 Title 44

The tax administrator may for reasonable cause extend the time for filing any return required under the provisions of this chapter, but any extension is not deemed an extension of the time for payment of the tax.

If any company fails to file a return within the time and as required by this chapter, or files an insufficient or incorrect return, or does not pay when due the tax imposed by this chapter, the tax administrator shall assess the tax upon the available information. The tax or the…

(a) Any company 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 tax has been paid. If the tax administrator determines that the tax has been overpaid, he or she shall make a refund with in…

Any company aggrieved by the action of the administrator in determining the amount of any tax or penalty imposed under the provisions of this chapter may apply to the administrator, in writing, within thirty (30) days after the notice of the action is mailed to it, for a hearing …

Appeals from administrative orders or decisions made pursuant to any provisions of this chapter are to the sixth (6th) division district court pursuant to chapter 8 of title 8. The taxpayer’s right to appeal under this chapter is expressly made conditional upon prepayment of all …

For purposes of this chapter, “ocean marine insurance” means contracts of insurance written by every domestic, foreign, or alien insurance company transacting the business of marine insurance within this state, with respect to all insurance written within this state, upon hulls, …