§ 44-29-3. Filing of returns — Date due — Interest and penalty.
On or before the tenth day of the month next succeeding the month in which any taxes imposed by this chapter are collected, the seller shall pay the taxes to the tax administrator and at the same time shall file with him or her a return in a form the administrator may by regulation prescribe. If any taxes are not paid to the tax administrator when due, there is added to the taxes, and made a part of the taxes, interest at the annual rate provided by § 44-1-7 from the date when the taxes became due until the date of payment; if any return is not filed when due, there shall be added to the taxes, and made a part of the taxes, a ten percent (10%) penalty of the amount of taxes due, which penalty shall be in addition to any interest added.
History of Section.P.L. 1969, ch. 197, art. 2, § 1; P.L. 1992, ch. 388, § 9.
Structure Rhode Island General Laws
Chapter 44-29 - Admissions Tax to Racing Events at Which Pari-Mutuel Betting Is Permitted
Section 44-29-1. - Definitions.
Section 44-29-2. - Imposition of tax.
Section 44-29-3. - Filing of returns — Date due — Interest and penalty.
Section 44-29-4. - Deficiency determination — Interest.
Section 44-29-5. - Pecuniary penalties for deficiencies.
Section 44-29-6. - Notice of determination.
Section 44-29-7. - Determination without return — Interest and penalties.
Section 44-29-8. - Taxes as debt to state — Lien on real estate.
Section 44-29-9. - Collection powers.
Section 44-29-10. - Payment of refunds.
Section 44-29-11. - Hearing by administrator on application.
Section 44-29-13. - Judgment on review.
Section 44-29-14. - Penalty for violations generally.
Section 44-29-15. - Records required.
Section 44-29-16. - Rules and regulations — Forms.
Section 44-29-17. - Taxes imposed as additional to other taxes.