§ 44-30-52. Time and place for filing returns and paying tax.
A person required to make and file a Rhode Island personal income tax return shall, without assessment, notice, or demand, pay any tax due thereon to the tax administrator on or before the date fixed for filing the return, determined without regard to any extension of time for filing the return. The tax administrator shall prescribe the place for filing any return, declaration, statement, or other document and for payment of the tax.
History of Section.P.L. 1971, ch. 8, art. 1, § 1.
Structure Rhode Island General Laws
Chapter 44-30 - Personal Income Tax
Part IV - Returns, Declarations, and Payment of Tax
Section 44-30-51. - Returns and liabilities.
Section 44-30-52. - Time and place for filing returns and paying tax.
Section 44-30-53. - Signing of returns and other documents.
Section 44-30-54. - Change of resident status during year.
Section 44-30-55. - Declarations of estimated tax.
Section 44-30-56. - Payments of estimated tax.
Section 44-30-57. - Extensions of time.
Section 44-30-58. - Requirements concerning returns, notices, records, and statements.
Section 44-30-59. - Report of change in federal taxable income.