§ 44-11-3 - Filing of returns – Due date.
SECTION 44-11-3
§ 44-11-3 Filing of returns – Duedate. – A return in the form and containing the information that the tax administratormay prescribe shall be filed with the tax administrator by the taxpayer:
(1) In case the taxable year of the taxpayer is the calendaryear, on or before March 15 in the year following the close of the taxableyear; and
(2) In case the taxable year of the taxpayer is a fiscalyear, on or before the fifteenth (15th) day of the third (3rd) month followingthe close of the fiscal year.