Rhode Island General Laws
Chapter 44-44 - Taxation of Beverage Containers, Hard-To-Dispose Material and Litter Control Participation Permittee
Section 44-44-3.5. - Application due date — Weekends and holidays — Mailing.

§ 44-44-3.5. Application due date — Weekends and holidays — Mailing.
(a) Each applicant shall apply for a permit prior to engaging in the activities described in § 44-44-2(20) for each location in Rhode Island and, after this, shall annually reapply on or before August 1 of each year.
(b) When the application due date, or any other due date for activity by an applicant or permittee, falls on a Saturday, Sunday, or Rhode Island legal holiday, the application or activity will be considered timely if it is performed on the next succeeding day which is not a Saturday, Sunday, or Rhode Island legal holiday.
(c) When any application, payment or other document required to be filed on or before a prescribed date set forth in this chapter is delivered after the required date by United States Post Office to the tax administrator, office, officer, or person with which or with whom the document is required to be filed, the date on which the document is dated by the post office shall be deemed to be the date of delivery. This subsection shall apply only if the document was, within the prescribed time, deposited in the mail with United States postage prepaid and properly addressed.
History of Section.P.L. 1988, ch. 241, § 4.

Structure Rhode Island General Laws

Rhode Island General Laws

Title 44 - Taxation

Chapter 44-44 - Taxation of Beverage Containers, Hard-To-Dispose Material and Litter Control Participation Permittee

Section 44-44-1. - Purpose.

Section 44-44-2. - Definitions.

Section 44-44-3. - Imposition of tax on beverage containers.

Section 44-44-3.1. - Permit required.

Section 44-44-3.2. - Penalty for operation without a permit — Injunctive relief.

Section 44-44-3.3. - Partial periods.

Section 44-44-3.4. - Issuance of permit — Assignment prohibited — Display.

Section 44-44-3.5. - Application due date — Weekends and holidays — Mailing.

Section 44-44-3.6. - Exemption.

Section 44-44-3.7. - Imposition of tax on hard-to-dispose material.

Section 44-44-3.8. - Hard-to-dispose material control and recycling oversight commission.

Section 44-44-4. - Filing of returns and extensions of time for filing returns.

Section 44-44-4.1. - Penalties on delinquent payments.

Section 44-44-5, 44-44-6. - Repealed.

Section 44-44-7. - Collection powers.

Section 44-44-8. - Records required — Inspection of records.

Section 44-44-9. - Repealed.

Section 44-44-10. - Deposit of moneys.

Section 44-44-11, 44-44-12. - Repealed.

Section 44-44-13. - Contingency provision.

Section 44-44-14, 44-44-15. - Repealed.

Section 44-44-16. - Rules and regulations — Forms.

Section 44-44-17. - Deficiency determination — Determination without return.

Section 44-44-18. - Notice of determination.

Section 44-44-18.1. - Pecuniary penalties for deficiencies.

Section 44-44-19. - Payment of refunds.

Section 44-44-20. - Hearing on application by beverage wholesaler or litter control participation permittee.

Section 44-44-21. - Judicial review.

Section 44-44-22. - Information confidential.

Section 44-44-23. - Severability.