§ 44-13-19 — § 44-13-19. Supplemental returns.

§ 44-13-19. Supplemental returns.

Any corporation which shall fail to include in its return any items of gross earnings or any other information required by this chapter or by prescribed regulations, shall make a supplemental return disclosing these facts. Upon the filing of a supplemental return, the tax administrator shall examine the return and shall determine any additional tax that may be due and shall notify the corporation of the additional tax.

Legislative History

P.L. 1942, ch. 1212, art. 6, § 8; G.L. 1956, § 44-13-19; P.L. 1985, ch. 181, art. 62, § 1.