Section 280-RICR-20-70-1.8 - Uniform Tax ReturnsA. Notwithstanding the provisions of R.I. Gen. Laws § 44-18.1-19: 1. A seller registered under the SSUTA indicating at the time of registration that it anticipates no sales sourced to the state will be made, is not required to file a return. A seller shall lose such exemption upon making any taxable sales into this state and shall file a return in the month following such sale.2. A seller registered under the SSUTA, having no legal requirement to register in the state, who fails to file a return, shall be granted a minimum of (30) thirty days notice to file prior to establishing a liability amount for taxes based solely on the seller's failure to timely file a return.280 R.I. Code R. § 280-RICR-20-70-1.8