§ 44-30-91 - Mailing rules – Holidays. - Rhode Island Statutes

SECTION 44-30-91

   § 44-30-91  Mailing rules – Holidays.– (a) Timely mailing. If any claim, statement, notice, petition, or otherdocument, other than a return or a declaration of estimated tax, required to befiled within a prescribed period or on or before a prescribed date underauthority of any provision of the Rhode Island personal income tax law is,after that period or date, delivered by United States registered or certifiedmail to the tax administrator, office, officer, or person with which or withwhom the document is required to be filed, the date on which the document isdated by the post office shall be deemed to be the date of delivery. Thissubsection shall apply only if the date falls within the prescribed period oron or before the prescribed date for the filing of the document, determinedwith regard to any extension granted for the filing, and only if the documentwas, within the prescribed time, deposited in the mail in the United Statespostage prepaid and properly addressed. If any document is sent by UnitedStates registered or certified mail, the registration or certification shall beprima facie evidence that the document was delivered to the tax administrator,office, officer, or person to which or to whom addressed.

   (b) Last day a Saturday, Sunday, or legal holiday.When the last day prescribed under authority of the Rhode Island personalincome tax law, including any extension of time, for performing any act fallson Saturday, Sunday, or a Rhode Island legal holiday, the performance of theact shall be considered timely if it is performed on the next succeeding daywhich is not a Saturday, Sunday or Rhode Island legal holiday.