Not later than fifteen days following the end of each retail month, each licensed retailer shall make a return and remittance to the director on forms prescribed and furnished by the director. The director may grant an extension of not more than five days for filing a return and remittance; except that the director shall not grant more than two extensions during any one-year period. Unless an extension is granted, a penalty or interest under section 44-30-604 shall be paid if a return or remittance is not made on time.
Source: L. 2018: Entire article added with relocations, (SB 18-034), ch. 14, p. 197, § 2, effective October 1.
Editor's note: This section is similar to former § 12-47.1-602 as it existed prior to 2018.