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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-14-7

Extension of time for return

Official textwebserver.rilegislature.govlast amended

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

Amendment history

History of Section. P.L. 1942, ch. 1212, art. 7, § 4; G.L. 1956, § 44-14-7; P.L. 1992, ch. 388, § 4; P.L. 2008, ch. 98, § 41; P.L. 2008, ch. 145, § 41.

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In this chapter (40 sections)
  1. 44-14-1 · Short title
  2. 44-14-2 · Definitions
  3. 44-14-3 · Tax on state banks
  4. 44-14-4 · Tax on national banks
  5. 44-14-5 · Minimum tax
  6. 44-14-6 · Filing of annual return
  7. 44-14-7 · Extension of time for return
  8. 44-14-8 · Statements, returns, and rules and regulations
  9. 44-14-9 · Reports filed with banking and insurance division
  10. 44-14-10 · “Net income” defined
  11. 44-14-11 · “Gross income” defined
  12. 44-14-12 · Gain or loss from disposition of securities
  13. 44-14-13 · Business expenses deductible
  14. 44-14-14 · Write-downs or reserves for security losses
  15. 44-14-14.1 · Apportionment and allocation of income for purposes of…
  16. 44-14-14.2 · Definitions applicable to §§ 44-14-14.1 — 44-14-14.5
  17. 44-14-14.3 · Receipts factor
  18. 44-14-14.4 · Property factor
  19. 44-14-14.5 · Payroll factor
  20. 44-14-15 · Dividends excluded from income
  21. 44-14-16 · Liability of fiduciaries
  22. 44-14-17 · Exemption of intangible property and stock from taxation
  23. 44-14-18 · Payment of tax
  24. 44-14-19 · Examination and correction of returns — Refund or credit
  25. 44-14-19.1 · Claims for refund — Hearing upon denial
  26. 44-14-19.2 · Limitations on assessment
  27. 44-14-20 · Interest on delinquent payments
  28. 44-14-21 · Lien on real estate
  29. 44-14-22 · Supplemental returns
  30. 44-14-23 · Information confidential — Types of disclosure authorized
  31. 44-14-24 · Power to summon witnesses
  32. 44-14-25 · Service of summons
  33. 44-14-26 · Enforcement of summons
  34. 44-14-27 · Determination of tax without return
  35. 44-14-28 · Pecuniary penalty for failure to file return
  36. 44-14-29 · Pecuniary penalty for false return
  37. 44-14-30 · Collection of pecuniary penalties
  38. 44-14-31 · Examination of books and witnesses
  39. 44-14-32 · Penalty for violations by banks
  40. 44-14-33 · Penalty for violations by individuals
Full table of contents →