Supplemental returns

R.I. Gen. Laws § 44-13-19., under Chapter 44-13 Public Service Corporation Tax.

R.I. Gen. Laws § 44-13-19.

Any corporation which shall fail to include in its return any items of gross earnings or any other information required by this chapter or by prescribed regulations, shall make a supplemental return disclosing these facts. Upon the filing of a supplemental return, the tax administrator shall examine the return and shall determine any additional tax that may be due and shall notify the corporation of the additional tax.