Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-13-7 — Extension of time for filing of returns

The tax administrator may grant a reasonable extension of time for filing returns,
under rules and regulations as he or she shall prescribe, with the approval of the
director of revenue. Whenever an extension of time is granted, a corporation shall
be required to pay as part of any tax due interest at the annual rate prescribed by
Â§ 44-1-7 from the day when the return should have been filed as if no extension had been granted.

Last amended: History of Section. P.L. 1942, ch. 1212, art. 6, Â§ 3; G.L. 1956, Â§ 44-13-7; P.L. 1985, ch. 181, art. 62, Â§ 1; P.L. 1992, ch. 388, Â§ 3; P.L. 2008, ch. 98, Â§ 39; P.L. 2008, ch. 145, Â§ 39.

Source: official text