Rhode Island § 44-67-4 - The Compassion Center Surcharge Act
Full text of Rhode Island Rhode Island General Laws § 44-67-4 — The Compassion Center Surcharge Act, with citation guidance and answers to common questions.
§ 44-67-4. The Compassion Center Surcharge Act
R.I. Gen. Laws § 44-67-4
§ 44-67-4. Returns.
(a) Every compassion center shall, on or before the twentieth (20th) day of the month following the month that the net patient revenue was received, make a return to the tax administrator.
(b) Compassion centers shall file their returns on a form as prescribed by the tax administrator containing data for the computation of net patient revenue and the surcharge. If a return shows an overpayment of a surcharge, the tax administrator shall refund or credit the overpayment to the compassion center.
(c) The tax administrator, for good cause shown, may extend the time within which a compassion center 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 compassion center 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 and an appropriate penalty or late filing charge shall be imposed.
History of Section.
P.L. 2011, ch. 151, art. 19, § 17.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-67-4
What does Rhode Island General Laws § 44-67-4 cover?
Section 44-67-4 ("The Compassion Center Surcharge Act") is part of the Rhode Island General Laws, the codified statutory law of Rhode Island. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Rhode Island § 44-67-4?
A common citation format is "Rhode Island General Laws § 44-67-4" (Rhode Island). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Rhode Island law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Rhode Island official source linked on this page or consult a licensed Rhode Island attorney.
How does Rhode Island § 44-67-4 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Rhode Island can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Rhode Island.