§ 44-14-22 - Supplemental returns. - Rhode-island Statutes

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Statutes > Rhode-island > Title-44 > Chapter-44-14 > 44-14-22

SECTION 44-14-22

§ 44-14-22 Supplemental returns. –Any banking institution, which fails to include in its return any items ofincome or any other information required by this chapter or by prescribedregulations shall make a supplemental return disclosing these facts. Anybanking institution whose return to the collector of internal revenue, or whosenet income returned, shall be changed or corrected by any official of theUnited States government in any respect affecting a tax imposed by this chaptershall, within thirty (30) days after receipt of a notification of the finaladjustment and determination of the change or correction, make the supplementalreturn required by this section. Upon the filing of a supplemental return, thetax administrator shall examine the return and shall determine any additionaltax that may be due and shall notify the taxpayer of the additional tax.

State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-14 > 44-14-22

SECTION 44-14-22

§ 44-14-22 Supplemental returns. –Any banking institution, which fails to include in its return any items ofincome or any other information required by this chapter or by prescribedregulations shall make a supplemental return disclosing these facts. Anybanking institution whose return to the collector of internal revenue, or whosenet income returned, shall be changed or corrected by any official of theUnited States government in any respect affecting a tax imposed by this chaptershall, within thirty (30) days after receipt of a notification of the finaladjustment and determination of the change or correction, make the supplementalreturn required by this section. Upon the filing of a supplemental return, thetax administrator shall examine the return and shall determine any additionaltax that may be due and shall notify the taxpayer of the additional tax.

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State Codes and Statutes

Statutes > Rhode-island > Title-44 > Chapter-44-14 > 44-14-22

SECTION 44-14-22

§ 44-14-22 Supplemental returns. –Any banking institution, which fails to include in its return any items ofincome or any other information required by this chapter or by prescribedregulations shall make a supplemental return disclosing these facts. Anybanking institution whose return to the collector of internal revenue, or whosenet income returned, shall be changed or corrected by any official of theUnited States government in any respect affecting a tax imposed by this chaptershall, within thirty (30) days after receipt of a notification of the finaladjustment and determination of the change or correction, make the supplementalreturn required by this section. Upon the filing of a supplemental return, thetax administrator shall examine the return and shall determine any additionaltax that may be due and shall notify the taxpayer of the additional tax.