§ 44-13-15 - Determination and payment of tax. - Rhode Island Statutes

SECTION 44-13-15

   § 44-13-15  Determination and payment oftax. – Any tax imposed under the terms of this chapter shall be due and payable uponthe last day upon which a return must be filed under the provisions of§§ 44-13-6 and 44-13-7. Upon the filing of the return, the fullamount of any tax, as computed by the corporation, shall be paid to the taxadministrator. As soon as practicable after the return is filed, the taxadministrator shall examine it and determine the correct amount of the tax,and, if an additional tax is due, the tax administrator shall notify thecorporation, and the tax shall be paid within thirty (30) days after themailing of the notice. The failure of the corporation to receive any noticerequired by this section shall not relieve it of the obligation to pay any taximposed under the terms of this chapter or any interest or penalties.