§ 44-14-6 - Filing of annual return.
SECTION 44-14-6
§ 44-14-6 Filing of annual return. –Every taxpayer shall file a return with the tax administrator:
(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.