§ 44-51-4 - Returns. - Rhode Island Statutes

SECTION 44-51-4

   § 44-51-4  Returns. – (a) Every provider shall on or before the twenty-fifth (25th) day of the monthfollowing the month of receipt of gross patient revenue make a return to thetax administrator.

   (b) The tax administrator shall adopt rules, pursuant to thischapter, relative to the form of the return and the data which it must containfor the correct computation of gross patient revenue and the assessment uponthat amount. All returns shall be signed by the provider or by its authorizedrepresentative, subject to the pains and penalties of perjury. If a returnshows an overpayment of the assessment due, the tax administrator shall refundor credit the overpayment to the provider.

   (c) For good cause, the tax administrator may extend the timewithin which a provider is required to file a return, and if the return isfiled during the period of extension no penalty or late filing charge may beimposed for failure to file the return at the time required by this chapter,but the provider may be liable for interest as prescribed in this chapter.Failure to file the return during the period for the extension shall void theextension.