§ 44-13-19 - Supplemental returns.
SECTION 44-13-19
§ 44-13-19 Supplemental returns. –Any corporation which shall fail to include in its return any items of grossearnings or any other information required by this chapter or by prescribedregulations, shall make a supplemental return disclosing these facts. Upon thefiling of a supplemental return, the tax administrator shall examine the returnand shall determine any additional tax that may be due and shall notify thecorporation of the additional tax.