§ 44-44-3.5. Application due date Weekends and holidays Mailing.
(a) Each applicant shall apply for a permit prior to engaging in the activities described in § 44-44-2(20) for each location in Rhode Island and, after this, shall annually reapply on or before August 1 of each year.
(b) When the application due date, or any other due date for activity by an applicant or permittee, falls on a Saturday, Sunday, or Rhode Island legal holiday, the application or activity will be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday, or Rhode Island legal holiday.
(c) When any application, payment or other document required to be filed on or before a prescribed date set forth in this chapter is delivered after the required date by United States Post Office to the tax administrator, office, officer, or person with which or with whom the document is required to be filed, the date on which the document is dated by the post office shall be deemed to be the date of delivery. This subsection shall apply only if the document was, within the prescribed time, deposited in the mail with United States postage prepaid and properly addressed.
(P.L. 1988, ch. 241, § 4.)