§ 44-30-52 - Time and place for filing returns and paying tax.
SECTION 44-30-52
§ 44-30-52 Time and place for filingreturns and paying tax. – A person required to make and file a Rhode Island personal income tax returnshall, without assessment, notice, or demand, pay any tax due thereon to thetax administrator on or before the date fixed for filing the return, determinedwithout regard to any extension of time for filing the return. The taxadministrator shall prescribe the place for filing any return, declaration,statement, or other document and for payment of the tax.