Title 44
Taxation

Chapter 30
Personal Income Tax

Part IV
Returns, Declarations, and Payment of Tax

R.I. Gen. Laws 44-30-52



 44-30-52.  Time and place for filing returns and paying tax.

A person required to make and file a Rhode Island personal income tax return shall, without assessment, notice, or demand, pay any tax due thereon to the tax administrator on or before the date fixed for filing the return, determined without regard to any extension of time for filing the return. The tax administrator shall prescribe the place for filing any return, declaration, statement, or other document and for payment of the tax.

History of Section.
P.L. 1971, ch. 8, art. 1, 1.