Section 44-11.1-3 Filing of tax returns - Due date.

RI Gen L § 44-11.1-3 (2019) (N/A)
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§ 44-11.1-3. Filing of tax returns - Due date. A tax return in the form and containing the information that the tax administrator may prescribe shall be filed with the tax administrator by the political organization:

(1) In case the taxable year of the taxpayer is the calendar year, on or before March 15 in the year following the close of the taxable year; and

(2) In case the taxable year of the taxpayer is a fiscal year, on or before the fifteenth (15th) day of the third (3rd) month following the close of the fiscal year.

History of Section. (P.L. 2010, ch. 136, § 1.)