110 chapters · 1,688 sections in this title.
R.I. Gen. Laws § 44-11-5. Extension of time for filing of returns
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The tax administrator may grant reasonable extensions of time for filing returns under rules and regulations as he or she shall prescribe.
R.I. Gen. Laws § 44-11-6. Determination and payment of tax due — Hearings and redeterminations
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(a) At the time of the filing of the return, the taxpayer shall pay to the tax administrator the amount of the tax as computed by it on the basis of its net income under § 44-11-2(a) or other provision as applicable. As soon as possible after the filing of the return, the tax adm…
R.I. Gen. Laws § 44-11-7. Interest on delinquency payments
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If any tax imposed by this chapter is not paid when due, a taxpayer shall be required to pay as part of the tax interest on the tax at the annual rate provided by § 44-1-7 from that time.
R.I. Gen. Laws § 44-11-7.1. Limitations on assessment
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(a) General. Except as provided in this section, the amount of the Rhode Island corporate income tax shall be assessed within three (3) years after the return was filed, whether or not the return was filed on or after the prescribed date. For this purpose, a tax return filed befo…