Section 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. P.L. 2011, ch. 151, art. 19, § 17.