Rhode Island § 44-26-8 § 44-26-8. Failure to file.

Rhode Island Statutes

§ 44-26-8 — § 44-26-8. Failure to file.

Rhode Island § 44-26-8

Title 44Taxation

Ch. 44-26Declaration of Estimated Tax by Corporations

This text of Rhode Island § 44-26-8 (§ 44-26-8. Failure to file.) 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 § 44-26-8 (2026).

Text

§ 44-26-8. Failure to file.
If any corporation is required under this chapter to file a declaration of estimated
            tax for any taxable year at any time on or before the fifteenth day of the tenth month
            of the taxable year and the corporation fails to file any declaration, although the
            declaration may otherwise be late, on or before that date, there shall be assessed
            as a penalty against the corporation an amount equal to five percent (5%) of the tax
            imposed upon the corporation for the taxable year. The tax administrator may waive
            the penalty, if it is shown to his or her satisfaction that the failure to file the
            declaration was due to rea

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§ 44-26-8. Failure to file.

If any corporation is required under this chapter to file a declaration of estimated tax for any taxable year at any time on or before the fifteenth day of the tenth month of the taxable year and the corporation fails to file any declaration, although the declaration may otherwise be late, on or before that date, there shall be assessed as a penalty against the corporation an amount equal to five percent (5%) of the tax imposed upon the corporation for the taxable year. The tax administrator may waive the penalty, if it is shown to his or her satisfaction that the failure to file the declaration was due to reasonable cause and not to willful neglect.