§ 44-30-57. Extensions of time.
(a) General. Under any regulations that the tax administrator shall promulgate, the administrator may grant a reasonable extension of time for payment of tax or estimated tax, or any installment, or for filing any return, declaration, statement, or other required document. Except for a taxpayer who is outside the United States, no extension for filing any return, declaration, statement, or other document, shall exceed six (6) months.
(b) Furnishing of security. If any extension of time is granted for payment of any amount of tax, the tax administrator may by regulation require the taxpayer to furnish a bond or other security in an amount not exceeding twice the amount for which the extension of time for payment is granted.
(c) Cross reference. See § 44-30-84 for interest provided in case of extension of time for payment.
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.