(a)  Every provider shall on or before the twenty-fifty (25th) day of the month following the month of receipt of gross patient revenue make a return to the tax administrator.

Terms Used In Rhode Island General Laws 44-65-4

  • Administrator: means the tax administrator within the department of administration. See Rhode Island General Laws 44-65-2
  • Gross patient revenue: means the gross amount received on a cash basis by a provider from all income derived from the provision of imaging services to patients. See Rhode Island General Laws 44-65-2
  • Provider: means any person who furnishes imaging services for the purposes of patient diagnosis, assessment or treatment, excluding any person licensed as a hospital or a rehabilitation hospital center or a not-for-profit organization ambulatory care facility, pursuant to the provisions of chapter 17 of Title 23 of the Rhode Island general laws, as amended or not performing more than two hundred (200) radiological procedures per month. See Rhode Island General Laws 44-65-2
  • Surcharge: means the assessment imposed upon net patient revenue pursuant to this chapter. See Rhode Island General Laws 44-65-2

(b)  The tax administrator is authorized to adopt rules, pursuant to this chapter, relative to the form of the return and the data that it must contain for the correct computation of gross patient revenue and the surcharge upon the amount. All returns shall be signed by the provider or by its authorized representative, subject to the pains and penalties of perjury. If a return shows an overpayment of the surcharge due, the tax administrator shall refund or credit the overpayment to the provider.

(c)  The tax administrator, for good cause shown, may extend the time within which a provider is required to file a return, and if the return is filed during the period of extension no penalty or late filing charge may be imposed 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 the extension.

History of Section.
P.L. 2007, ch. 73, art. 11, § 3.