280-20-00 R.I. Code R. § 4.3

Current through June 20, 2024

Section 280-RICR-20-00-4.3 - Rhode Island Taxpayers' Responsibilities

A. It is the responsibility of all Rhode Island Taxpayer to comply with the provisions of R.I. Gen. Laws Title 44. These Responsibilities include, but are not limited, the following.

1. Business Taxpayers must register with the Division of Taxation and apply for applicable tax permits and licenses required for operation;

2. Business taxpayers must keep accurate and complete records for a three (3) year period;

3. All taxpayers must file returns and pay taxes in a timely manner;

4. All taxpayers must ensure that the information declared on their tax return is complete and accurate;

5. All taxpayers must know their tax reporting obligations and seek instructions when they are uncertain;

6. All taxpayers must have documentation to substantiate timely claims for refund;

7. Business taxpayers must notify the Division of Taxation and pay taxes promptly when closing or transferring a business.

B. This regulation shall be made available to taxpayers Upon request at the Division of Taxation or at the Rhode Island Secretary of State's Office. This regulation will also be available online at the Division of Taxation's website and on the Rhode Island Secretary of State's website.

280 R.I. Code R. § 280-RICR-20-00-4.3