§ 44-67-4. Returns.
(a) Every compassion center shall, on or before the twentieth (20th) day of the month
following the month that the net patient revenue was received, make a return to the
tax administrator.
(b) Compassion centers shall file their returns on a form as prescribed by the tax administrator
containing data for the computation of net patient revenue and the surcharge. If a
return shows an overpayment of a surcharge, the tax administrator shall refund or
credit the overpayment to the compassion center.
(c) The tax administrator, for good cause show
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§ 44-67-4. Returns.
(a) Every compassion center shall, on or before the twentieth (20th) day of the month
following the month that the net patient revenue was received, make a return to the
tax administrator.
(b) Compassion centers shall file their returns on a form as prescribed by the tax administrator
containing data for the computation of net patient revenue and the surcharge. If a
return shows an overpayment of a surcharge, the tax administrator shall refund or
credit the overpayment to the compassion center.
(c) The tax administrator, for good cause shown, may extend the time within which a compassion
center is required to file a return. 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 compassion center shall be liable for any
interest as prescribed in this chapter. Failure to file the return during the period
for the extension shall make the extension null and void and an appropriate penalty
or late filing charge shall be imposed.