Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 55 - Personal Income Tax
Part 2 - Extension of Time to File (280-RICR-20-55-2)
Section 280-RICR-20-55-2.8 - Payment
Universal Citation: 280 RI Code of Rules 20 55 2.8
Current through September 18, 2024
A. The filing or granting of an extension of time to file does not extend the time for payment of tax due on the return.
B. Pursuant to R.I. Gen. Laws § 44-30-84, if you do not pay the amount due by the regular due date, you will owe interest on the amount of tax due.
1. In accordance
with R.I. Gen. Laws §
44-1-7,
as amended, interest is assessed at 18% per annum and accrues until the date
you pay the tax. Interest may not be abated.
C. Pursuant to R.I. Gen. Laws § 44-30-85, you may also be assessed a late filing addition to the tax (penalty) and/or a late payment addition to the tax (penalty).
1. The late filing addition to the tax is
generally 5% (.05) of the amount of tax due for each month or part of a month
your return is late.
2. The late
payment addition to the tax is generally 1/2 of 1% (.005) of the amount of
tax due for each month or part of the month your payment is late.
Disclaimer: These regulations may not be the most recent version. Rhode Island may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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