280-20-70 R.I. Code R. § 13.7
Current through June 20, 2024
If a materialman does not collect the full tax on a transaction qualifying for "pay when paid" treatment within a year from the date of the transaction, the materialman must remit any remaining tax due on the full gross receipts (whether or not full payment for the tangible personal property has been received) with the return for the period that includes the date that is the one year anniversary of the transaction.
280 R.I. Code R. § 280-RICR-20-70-13.7