Rhode Island § 44-14-28 § 44-14-28. Pecuniary penalty for failure to file return.

Rhode Island Statutes

§ 44-14-28 — § 44-14-28. Pecuniary penalty for failure to file return.

Rhode Island·Title 44 Taxation·Ch. 44-14 Taxation of Banks

§ 44-14-28. 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 a day 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
    

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§ 44-14-28. 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 a day 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.

Rhode Island § 44-14-28 (§ 44-14-28. Pecuniary penalty for failure to file return.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.