2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-12 - Franchise Tax
§ 44-12-3 - Valuation of no-par stock.

SECTION 44-12-3

   § 44-12-3  Valuation of no-par stock. – In the case of corporations having capital stock of no-par value, one hundred dollars ($100) per share shall be deemed to be the par value for the purposes of this chapter.

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