R.I. Gen. Laws § 44-65-4 — Returns

(a) Every provider shall on or before the twenty-fifty (25th) day of the month following
the month of receipt of gross patient revenue make a return to the tax administrator.
(b) The tax administrator is authorized to adopt rules, pursuant to this chapter, relative
to the form of the return and the data that it must contain for the correct computation
of gross patient revenue and the surcharge upon the amount. All returns shall be signed
by the provider or by its authorized representative, subject to the pains and penalties
of perjury. If a return shows an overpayment of the surcharge due, the tax administrator
shall refund or credit the overpayment to the provider.
(c) The tax administrator, for good cause shown, may extend the time within which a provider
is required to file a return, and if the return is filed during the period of extension
no penalty or late filing charge may be imposed for failure to file the return at
the time required by this chapter, but the provider shall be liable for interest as
prescribed in this chapter. Failure to file the return during the period for the extension
shall void the extension.