Rhode Island General Laws 44-13-15. Determination and payment of tax
Any tax imposed under the terms of this chapter shall be due and payable upon the last day upon which a return must be filed under the provisions of § 44-13-6 and § 44-13-7. Upon the filing of the return, the full amount of any tax, as computed by the corporation, shall be paid to the tax administrator. As soon as practicable after the return is filed, the tax administrator shall examine it and determine the correct amount of the tax, and, if an additional tax is due, the tax administrator shall notify the corporation, and the tax shall be paid within thirty (30) days after the mailing of the notice. The failure of the corporation to receive any notice required by this section shall not relieve it of the obligation to pay any tax imposed under the terms of this chapter or any interest or penalties.
History of Section.
P.L. 1942, ch. 1212, art. 6, § 7; G.L. 1956, § 44-13-15; P.L. 1985, ch. 181, art. 62, § 1.
Terms Used In Rhode Island General Laws 44-13-15
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.