{"data":{"id":"us-ri/r.i.-gen.-laws-44-30-52","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-30-52","heading":"Time and place for filing returns and paying tax.","body":"A person required to make and file a Rhode Island personal income tax return shall, without assessment, notice, or demand, pay any tax due thereon to the tax administrator on or before the date fixed for filing the return, determined without regard to any extension of time for filing the return. The tax administrator shall prescribe the place for filing any return, declaration, statement, or other document and for payment of the tax.","path":["Title 44 Taxation","Chapter 30 Personal Income Tax","Part IV Returns, Declarations, and Payment of Tax"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-30/44-IV/44-30-52.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:32Z","sha256":"5a4dfa251cd2f51c0696972353bcf957b669208ef4fb787168b166b446153630","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-30-51","next":"us-ri/r.i.-gen.-laws-44-30-53"},"notice":"GroundRules: Original legal text. Not legal advice."}