Section 44-64-4 - Returns(a) Every provider shall, on or before the twenty-fifth (25th) day of the month following the month that the gross patient revenue is received, make a return to the tax administrator.(b) The tax administrator is authorized to adopt rules relative to the form of the return and the data it must contain for the correct computation of gross patient revenue and the surcharge. All returns shall be signed by the provider or its authorized representative, subject to the penalties of perjury. If a return shows an overpayment of the surcharge due, the tax administrator shall refund or credit the overpayment to the provider.(c) The tax administrator, for good cause shown, may extend the time within which a provider is required to file a return. If the return is filed during the period of extension, no penalty or late filing charge may be imposed for failure to file the return at the time required by this chapter, but the provider shall be liable for any interest as prescribed in this chapter. Failure to file the return during the period for the extension shall make the extension null and void. P.L. 2007, ch. 73, art. 11, § 2.