{"data":{"id":"us-ri/r.i.-gen.-laws-44-14-6","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-14-6","heading":"Filing of annual return.","body":"(a) Every taxpayer shall file a return with the tax administrator:\n(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\n(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.\n(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.","path":["Title 44 Taxation","Chapter 14 Taxation of Banks"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-14/44-14-6.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:26Z","sha256":"7d70a6bf4760823710de6180ff3d73e1968ac153664546f0821848b1b4991c3d","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-14-5","next":"us-ri/r.i.-gen.-laws-44-14-7"},"notice":"GroundRules: Original legal text. Not legal advice."}