Rhode Island CHAPTER 44-12 — Franchise Tax
- § 44-12-1 — Tax imposed – Corporations liable – Credit for tax on income – Reduced rate where no business done.
- § 44-12-2 — Filing of returns – Contents.
- § 44-12-3 — Valuation of no-par stock.
- § 44-12-4 — Assessment of tax – Notice of amount.
- § 44-12-4.1 — Hearing by tax administrator on application.
- § 44-12-5 — Payment of tax – Collection powers.
- § 44-12-5.1 — Claims for refund – Hearing upon denial.
- § 44-12-6 — Penalty for failure to make return.
- § 44-12-7 — Lien on real estate.
- § 44-12-8 — Forfeiture of charter or articles for nonpayment of tax.
- § 44-12-9 — Publication of forfeitures – Vacation on payment of tax.
- § 44-12-10 — Appeal of forfeitures.
- § 44-12-11 — Corporations exempt.
- § 44-12-12 — Declarations under penalty of perjury.
- § 44-12-13 — Appeals – Interest on refunds.