Rhode Island General Laws Title 44. Taxation § 44-14-6. Filing of annual return

(a) Every taxpayer shall file a return with the tax administrator:

(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.