Rhode Island § 44-13-7 § 44-13-7. Extension of time for filing of returns.

Rhode Island Statutes

§ 44-13-7 — § 44-13-7. Extension of time for filing of returns.

Rhode Island § 44-13-7

Title 44Taxation

Ch. 44-13Public Service Corporation Tax

This text of Rhode Island § 44-13-7 (§ 44-13-7. Extension of time for filing of returns.) 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 § 44-13-7 (2026).

Text

§ 44-13-7. Extension of time for filing of returns.
The tax administrator may grant a reasonable extension of time for filing returns,
            under rules and regulations as he or she shall prescribe, with the approval of the
            director of revenue. Whenever an extension of time is granted, a corporation 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.
         

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§ 44-13-7. Extension of time for filing of returns.

The tax administrator may grant a reasonable extension of time for filing returns, under rules and regulations as he or she shall prescribe, with the approval of the director of revenue. Whenever an extension of time is granted, a corporation 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.

Legislative History

P.L. 1942, ch. 1212, art. 6, § 3; G.L. 1956, § 44-13-7; P.L. 1985, ch. 181, art. 62, § 1; P.L. 1992, ch. 388, § 3; P.L. 2008, ch. 98, § 39; P.L. 2008, ch. 145, § 39.