§ 44-52-4 - Returns. [Contingent repeal – See notes following § 44-52-1.].
SECTION 44-52-4
§ 44-52-4 Returns. [Contingent repeal– See notes following § 44-52-1.]. – (a) Every provider shall on or before the twenty-fifth (25th) day of the monthfollowing the month of receipt of gross patient revenue make a return to thetax administrator.
(b) The tax administrator shall adopt rules, pursuant to thischapter, relative to the form of the return and the data which it must containfor the correct computation of gross patient revenue and the licensing fee uponthe amount. All returns shall be signed by the provider or by its authorizedrepresentative, subject to the pains and penalties of perjury. If a returnshows an overpayment of the provider assessment due, the tax administratorshall refund or credit the overpayment to the provider.
(c) The tax administrator, for good cause, may extend thetime within which a provider is required to file a return, and if the return isfiled during the period of extension no penalty or late filing charge may beimposed for failure to file the return at the time required by this chapter,but the provider shall be liable for interest as prescribed in this chapter.Failure to file the return during the period for the extension shall void theextension.