Section 280-RICR-20-20-4.6 - Due Date and Extension of Time to File ClaimsA. All claims shall be filed with and in the possession of Division of Taxation on or before April 15th of the year in which the credit is applied or rebate issued.B. In cases of sickness, absence, other disability, or in the tax administrator's judgment, good cause exists, an extension not to exceed six (6) months may be granted. Such extension shall be filed in the form of a letter to the tax administrator including documentation for the good cause. Such request shall be filed by on or before April 15th of the year in which the credit is applied or rebate issued.280 R.I. Code R. § 280-RICR-20-20-4.6