§11-24-14. Time and place for filing returns and paying tax.
A person required to make and file a return under this
article shall pay any tax shown to be due by such return, without
assessment, notice or demand, to the tax commissioner on or
before the date fixed for filing such return determined without
regard to any extension of time for filing the return. The tax
commissioner shall prescribe by regulation the place for filing
any return, statement or other document required to be filed by
this article and for the payment of any tax.