Section 44-14-6 - Filing of annual return(a) Every taxpayer shall file a return with the tax administrator: (1) In case the taxable year of the taxpayer is the calendar year, on or before March 15 in the year following the close of the taxable year; and(2) In case the taxable year of the taxpayer is a fiscal year, on or before the fifteenth (15th) day of the third (3rd) month following the close of the fiscal year.(b) For tax years beginning after December 31, 2015, a return, in the form and containing the information that the tax administrator may prescribe, shall be filed with the tax administrator by the taxpayer on or before the date a federal return is due to be filed, without regard to extension.Amended by 2016 Pub. Laws, ch. 142,§ 13-12, eff. 6/24/2016.P.L. 1942, ch. 1212, art. 7, § 4; G.L. 1956, § 44-14-6; P.L. 1970, ch. 139, art. 1, § 4; P.L. 1989, ch. 378, § 1.