Rhode Island § 44-13-24 § 44-13-24. Pecuniary penalty for failure to file return.

Rhode Island Statutes

§ 44-13-24 — § 44-13-24. Pecuniary penalty for failure to file return.

Rhode Island § 44-13-24

Title 44Taxation

Ch. 44-13Public Service Corporation Tax

This text of Rhode Island § 44-13-24 (§ 44-13-24. Pecuniary penalty for failure to file return.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-13-24 (2026).

Text

§ 44-13-24. Pecuniary penalty for failure to file return.
In case of any failure to file a return within the time prescribed by law, there shall
            be added to the tax five percent (5%) if the failure is for not more than thirty (30)
            days with an additional five percent (5%) for each additional thirty (30) days or
            fraction of the days during which the failure continues, not exceeding twenty-five
            percent (25%) in the aggregate, except that when a return is filed after the time
            prescribed by law and it is shown that the failure to file the return at the prescribed
            time was due to reasonable cause and not due to willfull neglect, no addition to the
      

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§ 44-13-24. Pecuniary penalty for failure to file return.

In case of any failure to file a return within the time prescribed by law, there shall be added to the tax five percent (5%) if the failure is for not more than thirty (30) days with an additional five percent (5%) for each additional thirty (30) days or fraction of the days during which the failure continues, not exceeding twenty-five percent (25%) in the aggregate, except that when a return is filed after the time prescribed by law and it is shown that the failure to file the return at the prescribed time was due to reasonable cause and not due to willfull neglect, no addition to the tax shall be made.