§ 44-30-57 - Extensions of time. - Rhode Island Statutes

SECTION 44-30-57

   § 44-30-57  Extensions of time. – (a) General. Under any regulations that the tax administrator shallpromulgate, the administrator may grant a reasonable extension of time forpayment of tax or estimated tax, or any installment, or for filing any return,declaration, statement, or other required document. Except for a taxpayer whois outside the United States, no extension for filing any return, declaration,statement, or other document, shall exceed six (6) months.

   (b) Furnishing of security. If any extension of timeis granted for payment of any amount of tax, the tax administrator may byregulation require the taxpayer to furnish a bond or other security in anamount not exceeding twice the amount for which the extension of time forpayment is granted.

   (c) Cross reference. See § 44-30-84 for interestprovided in case of extension of time for payment.