(a)  Every taxpayer shall file a return with the tax administrator:

(1)  In case the taxable year of the taxpayer is the calendar year, on or before March 15 in the year following the close of the taxable year; and

(2)  In case the taxable year of the taxpayer is a fiscal year, on or before the fifteenth (15th) day of the third (3rd) month following the close of the fiscal year.

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Terms Used In Rhode Island General Laws 44-14-6

  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.

(b)  For tax years beginning after December 31, 2015, a return, in the form and containing the information that the tax administrator may prescribe, shall be filed with the tax administrator by the taxpayer on or before the date a federal return is due to be filed, without regard to extension.

History of Section.
P.L. 1942, ch. 1212, art. 7, § 4; G.L. 1956, § 44-14-6; P.L. 1970, ch. 139, art. 1, § 4; P.L. 1989, ch. 378, § 1; P.L. 2016, ch. 142, art. 13, § 12.