There is a newer version of the Rhode Island General Laws
2010 Rhode Island Code
Title 44 Taxation
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.
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