Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-13-3 — Minimum tax

The tax imposed upon any corporation under the provisions of Â§Â§ 44-13-1 and 44-13-2 shall not be less than one hundred dollars ($100).

Last amended: History of Section. P.L. 1942, ch. 1212, art. 6, Â§ 1; G.L. 1956, Â§ 44-13-3; P.L. 1978, ch. 163, Â§ 1; P.L. 1985, ch. 181, art. 62, Â§ 1.

Source: official text