§ 44-51-4. Returns.
(a) Every provider shall on or before the twenty-fifth (25th) day of the month following
the month of receipt of gross patient revenue make a return to the tax administrator.
(b) The tax administrator shall adopt rules, pursuant to this chapter, relative to the
form of the return and the data which it must contain for the correct computation
of gross patient revenue and the assessment upon that amount. All returns shall be
signed by the provider or by its authorized representative, subject to the pains and
penalties of perjury. If a return shows an overpayment of the assessment due, the
Free access — add to your briefcase to read the full text and ask questions with AI
§ 44-51-4. Returns.
(a) Every provider shall on or before the twenty-fifth (25th) day of the month following
the month of receipt of gross patient revenue make a return to the tax administrator.
(b) The tax administrator shall adopt rules, pursuant to this chapter, relative to the
form of the return and the data which it must contain for the correct computation
of gross patient revenue and the assessment upon that amount. All returns shall be
signed by the provider or by its authorized representative, subject to the pains and
penalties of perjury. If a return shows an overpayment of the assessment due, the
tax administrator shall refund or credit the overpayment to the provider.
(c) For good cause, the tax administrator may extend the time within which a provider
is required to file a return, and if the return is filed during the period of extension
no penalty or late filing charge may be imposed for failure to file the return at
the time required by this chapter, but the provider may be liable for interest as
prescribed in this chapter. Failure to file the return during the period for the extension
shall void the extension.