Title 44
Taxation

Chapter 30
Personal Income Tax

Part IV
Returns, Declarations, and Payment of Tax

R.I. Gen. Laws 44-30-57



 44-30-57.  Extensions of time.


(a) General.  Under any regulations that the tax administrator shall promulgate, the administrator may grant a reasonable extension of time for payment of tax or estimated tax, or any installment, or for filing any return, declaration, statement, or other required document. Except for a taxpayer who is outside the United States, no extension for filing any return, declaration, statement, or other document, shall exceed six (6) months.

(b) Furnishing of security.  If any extension of time is granted for payment of any amount of tax, the tax administrator may by regulation require the taxpayer to furnish a bond or other security in an amount not exceeding twice the amount for which the extension of time for payment is granted.

(c) Cross reference.  See 44-30-84 for interest provided in case of extension of time for payment.

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