Rhode Island CHAPTER 44-14 — Taxation of Banks
- § 44-14-1 — Short title.
- § 44-14-2 — Definitions.
- § 44-14-3 — Tax on state banks.
- § 44-14-4 — Tax on national banks.
- § 44-14-5 — Minimum tax.
- § 44-14-6 — Filing of annual return.
- § 44-14-7 — Extension of time for return.
- § 44-14-8 — Statements, returns, and rules and regulations.
- § 44-14-9 — Reports filed with banking and insurance division.
- § 44-14-10 — "Net income" defined.
- § 44-14-11 — "Gross income" defined.
- § 44-14-12 — Gain or loss from disposition of securities.
- § 44-14-13 — Business expenses deductible.
- § 44-14-14 — Write-downs or reserves for security losses.
- § 44-14-14.1 — Apportionment and allocation of income for purposes of taxation.
- § 44-14-14.2 — Definitions applicable to §§ 44-14-14.1 – 44-14-14.5.
- § 44-14-14.3 — Receipts factor.
- § 44-14-14.4 — Property factor.
- § 44-14-14.5 — Payroll factor.
- § 44-14-15 — Dividends excluded from income.
- § 44-14-16 — Liability of fiduciaries.
- § 44-14-17 — Exemption of intangible property and stock from taxation.
- § 44-14-18 — Payment of tax.
- § 44-14-19 — Examination and correction of returns – Refund or credit.
- § 44-14-19.1 — Claims for refund – Hearing upon denial.
- § 44-14-19.2 — Limitations on assessment.
- § 44-14-20 — Interest on delinquent payments.
- § 44-14-21 — Lien on real estate.
- § 44-14-22 — Supplemental returns.
- § 44-14-23 — Information confidential – Types of disclosure authorized.
- § 44-14-24 — Power to summon witnesses.
- § 44-14-25 — Service of summons.
- § 44-14-26 — Enforcement of summons.
- § 44-14-27 — Determination of tax without return.
- § 44-14-28 — Pecuniary penalty for failure to file return.
- § 44-14-29 — Pecuniary penalty for false return.
- § 44-14-30 — Collection of pecuniary penalties.
- § 44-14-31 — Examination of books and witnesses.
- § 44-14-32 — Penalty for violations by banks.
- § 44-14-33 — Penalty for violations by individuals.
- § 44-14-34 — Penalty for failure to file return.
- § 44-14-35 — Hearing on application by bank.
- § 44-14-36 — Appeals.
- § 44-14-37 — Collection by writ of execution.
- § 44-14-38 — Severability.