Section 280-RICR-20-65-1.5 - GeneralA. Every public service corporation as enumerated in R.I. Gen. Laws § 44-13-4, carrying on or authorized to carry on business within this State is required to file Form T-72, Rhode Island Public Service Corporation Gross Earnings Tax Return. Such return shall be filed on or before April 15th of the year following the close of the taxable year for calendar year end filers, or on or before the 15th day of the 4th month following the close of the tax year for fiscal year end filers, without regard to extension.B. Pursuant to R.I. Gen Laws § 44-13-2.2, a corporation or public service company whose principal business in this state in not an activity enumerated in R.I. Gen. Laws § 44-13-4 but engages in that activity in this state, is required to report thegross earnings derived form that activity in this state on Form T-72 returns. The corporation or public service company shall also be required to file a Form RI-1120C, Rhode Island Business Corporation Tax Return, and report the net income subject to tax pursuant to R.I. Gen. Laws Chapter 44-11, excluding from the income the gross earnings already reported on Form T-72.280 R.I. Code R. § 280-RICR-20-65-1.5