Any tax imposed under the terms of this chapter shall be due and payable upon the last day upon which a return must be filed under §§ 44-14-6 and 44-14-7. Upon the filing of the return, the full amount of any tax, as computed by the taxpayer, shall be paid to the administrator. History of Section.P.L. 1942, ch. 1212, art. 7, § 8; G.L. 1956, § 44-14-18.
Rhode Island Legal Code