§ 44-44-4 - Filing of returns and extensions of time for filing returns.
SECTION 44-44-4
§ 44-44-4 Filing of returns and extensionsof time for filing returns. – On or before the twenty-fifth day of the month next succeeding the month inwhich any taxes imposed by this chapter are collected, the beverage wholesalerand/or hard-to-dispose material wholesaler or hard-to-dispose materialretailers or person liable for tax pursuant to § 44-44-3.7, shall pay thetaxes to the tax administrator and at the same time shall file a return in aform that the tax administrator may by regulation prescribe. The taxadministrator may grant reasonable extensions of time for filing returns underrules and regulations that he or she prescribes. If any taxes are not paid tothe tax administrator when due, or if any return is not filed when due, thereshall be added to the taxes and made a part of the taxes interest at the rateset forth in § 44-1-7 from the date when the taxes became due until thedate of payment.