§ 44-65-4 - Returns.
SECTION 44-65-4
§ 44-65-4 Returns. – (a) Every provider shall on or before the twenty-fifty (25th) day of the monthfollowing the month of receipt of gross patient revenue make a return to thetax administrator.
(b) The tax administrator is authorized to adopt rules,pursuant to this chapter, relative to the form of the return and the data thatit must contain for the correct computation of gross patient revenue and thesurcharge upon the amount. All returns shall be signed by the provider or byits authorized representative, subject to the pains and penalties of perjury.If a return shows an overpayment of the surcharge due, the tax administratorshall refund or credit the overpayment to the provider.
(c) The tax administrator, for good cause shown, may extendthe time within which a provider is required to file a return, and if thereturn is filed during the period of extension no penalty or late filing chargemay be imposed for failure to file the return at the time required by thischapter, but the provider shall be liable for interest as prescribed in thischapter. Failure to file the return during the period for the extension shallvoid the extension.