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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-30-91

Mailing rules — Holidays

Official textwebserver.rilegislature.govlast amended

# (a)

Timely mailing. If any claim, statement, notice, petition, or other document, other than a return or a declaration of estimated tax, required to be filed within a prescribed period or on or before a prescribed date under authority of any provision of the Rhode Island personal income tax law is, after that period or date, delivered by United States registered or certified mail 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 date falls within the prescribed period or on or before the prescribed date for the filing of the document, determined with regard to any extension granted for the filing, and only if the document was, within the prescribed time, deposited in the mail in the United States postage prepaid and properly addressed. If any document is sent by United States registered or certified mail, the registration or certification shall be prima facie evidence that the document was delivered to the tax administrator, office, officer, or person to which or to whom addressed.

# (b)

Last day a Saturday, Sunday, or legal holiday. When the last day prescribed under authority of the Rhode Island personal income tax law, including any extension of time, for performing any act falls on Saturday, Sunday, or a Rhode Island legal holiday, the performance of the act shall be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday or Rhode Island legal holiday.

Amendment history

History of Section. P.L. 1971, ch. 8, art. 1, § 1.

Source: view the official text

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In this chapter (40 sections)
  1. 44-30-59 · Report of change in federal taxable income
  2. 44-30-60 · Change of election
  3. 44-30-71 · Requirement of withholding tax from wages
  4. 44-30-71.1 · Voluntary withholding of tax from military retirement…
  5. 44-30-71.2 · Withholding of tax from lottery, pari-mutuel betting,…
  6. 44-30-71.3 · Sale of real property by nonresidents — Withholding…
  7. 44-30-71.4 · Employee leasing companies — Payroll companies
  8. 44-30-72 · Withholding agreements
  9. 44-30-73 · Information statement for employee
  10. 44-30-74 · Credit for tax withheld
  11. 44-30-75 · Employer’s return and payment of withheld taxes
  12. 44-30-76 · Employer’s liability for withheld taxes — Violations —…
  13. 44-30-77 · Employer’s failure to withhold
  14. 44-30-78 · Filing annual reconciliation of tax withheld
  15. 44-30-81 · Notice of deficiency
  16. 44-30-82 · Assessment date
  17. 44-30-83 · Limitations on assessment
  18. 44-30-84 · Interest on underpayment
  19. 44-30-85 · Additions to tax and civil penalties
  20. 44-30-85.1 · Electronic filing of withholding tax returns and penalties
  21. 44-30-86 · Overpayment
  22. 44-30-87 · Limitations on credit or refund
  23. 44-30-87.1 · Net operating loss — Limitation
  24. 44-30-88 · Interest on overpayment
  25. 44-30-89 · Administrative petition
  26. 44-30-90 · Review of tax administrator’s decision
  27. 44-30-91 · Mailing rules — Holidays
  28. 44-30-92 · Collection, levy, and lien
  29. 44-30-93 · Transferees
  30. 44-30-94 · Criminal penalties
  31. 44-30-95 · General powers of tax administrator
  32. 44-30-95.1 · Rules and regulations
  33. 44-30-96 · Severability
  34. 44-30-97 · Repealed
  35. 44-30-98 · Repealed
  36. 44-30-99 · Personal income tax law
  37. 44-30-100 · Lookup table to report use tax on personal income tax return
  38. 44-30-101 · Requirements concerning qualifying health insurance coverage
  39. 44-30-102 · Reporting requirement for applicable entities providing…
  40. 44-30-103 · Child tax rebates
Full table of contents →