Tax bills are generally mailed in July and have a September 1 due date. If your bill is more than $100, you have the option of paying in quarterly installments due on September 1, December 1, March 1, and June 1. There is a seven-business-day grace period. However, RIGL 44-5-8 is very clear that if any installment is late, then the whole tax (or remaining unpaid balance) becomes due and payable (including interest and penalties). It should also be noted that RIGL 44-7-7 states that failure by the taxpayer to receive a bill shall not excuse the nonpayment of the tax.
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