Rhode Island § 44-52-4 § 44-52-4. Returns. [Contingent repeal — See notes following § 44-52-1.]

Rhode Island Statutes

§ 44-52-4 — § 44-52-4. Returns. [Contingent repeal — See notes following § 44-52-1.]

Rhode Island·Title 44 Taxation·Ch. 44-52 Outpatient Health Care Facility Provider Assessment

§ 44-52-4. Returns. [Contingent repeal — See notes following § 44-52-1.]
(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 licensing fee upon the amount. All returns shall
            be signed by the provider or by its authorized representative, subject to the pains
            and penalties of perjury. If a 

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§ 44-52-4. Returns. [Contingent repeal — See notes following § 44-52-1.]

(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 licensing fee upon the 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 provider assessment due, the tax administrator shall refund or credit the overpayment to the provider.

(c) The tax administrator, for good cause, 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 shall be liable for interest as prescribed in this chapter. Failure to file the return during the period for the extension shall void the extension.

Rhode Island § 44-52-4 (§ 44-52-4. Returns. [Contingent repeal — See notes following § 44-52-1.]) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.