§ 44-64-4 - Returns. - Rhode Island Statutes

SECTION 44-64-4

   § 44-64-4  Returns. – (a) Every provider shall, on or before the twenty-fifth (25th) day of the monthfollowing the month that the gross patient revenue is received, make a returnto the tax administrator.

   (b) The tax administrator is authorized to adopt rulesrelative to the form of the return and the data it must contain for the correctcomputation of gross patient revenue and the surcharge. All returns shall besigned by the provider or its authorized representative, subject to thepenalties of perjury. If a return shows an overpayment of the surcharge due,the tax administrator shall refund or credit the overpayment to the provider.

   (c) The tax administrator, for good cause shown, may extendthe time within which a provider is required to file a return. 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 shall be liable for any interest as prescribed in thischapter. Failure to file the return during the period for the extension shallmake the extension null and void.