Section 45-44-244.39
Extension for filing return.
The revenue commissioner, for good cause, may extend the time for making any return required under this subpart, but the time for filing any such return shall not be extended for a greater period than 30 days from the day the return is due to be made and shall not prevent penalty and interest from accruing during the period of the extension.
(Act 97-522, p. 912, § 10.)