Rhode Island General Laws 44-52-4. Returns
(a) Every provider shall on or before the twenty-fifth (25th) day of the month following the month of receipt of gross patient revenue make a return to the tax administrator.
Terms Used In Rhode Island General Laws 44-52-4
- Administrator: means the tax administrator. See Rhode Island General Laws 44-52-2
- Gross patient revenue: means the gross amount received on a cash basis by the provider from all patient care or laboratory services and other gross operating income. See Rhode Island General Laws 44-52-2
- Provider: means a licensed facility or operator, including a government facility or operator, subject to a provider assessment under this chapter. See Rhode Island General Laws 44-52-2
- Provider assessment: means the assessment imposed upon gross patient revenue pursuant to this chapter. See Rhode Island General Laws 44-52-2
(b) The tax administrator shall adopt rules, pursuant to this chapter, relative to the form of the return and the data which it must contain for the correct computation of gross patient revenue and the licensing fee upon the amount. All returns shall be signed by the provider or by its authorized representative, subject to the pains and penalties of perjury. If a return shows an overpayment of the provider assessment due, the tax administrator shall refund or credit the overpayment to the provider.
(c) The tax administrator, for good cause, may extend the time within which a provider is required to file a return, and if the return is filed during the period of extension no penalty or late filing charge may be imposed for failure to file the return at the time required by this chapter, but the provider shall be liable for interest as prescribed in this chapter. Failure to file the return during the period for the extension shall void the extension.
History of Section.
P.L. 1992, ch. 133, art. 76, § 1.