§ 44-11-3 - Filing of returns – Due date. - Rhode Island Statutes

SECTION 44-11-3

   § 44-11-3  Filing of returns – Duedate. – A return in the form and containing the information that the tax administratormay prescribe shall be filed with the tax administrator by the taxpayer:

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

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