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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-14-18

Payment of tax

Official textwebserver.rilegislature.govlast amended

Any tax imposed under the terms of this chapter shall be due and payable upon the last day upon which a return must be filed under §§ 44-14-6 and 44-14-7. Upon the filing of the return, the full amount of any tax, as computed by the taxpayer, shall be paid to the administrator.

Amendment history

History of Section. P.L. 1942, ch. 1212, art. 7, § 8; G.L. 1956, § 44-14-18.

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In this chapter (40 sections)
  1. 44-14-3 · Tax on state banks
  2. 44-14-4 · Tax on national banks
  3. 44-14-5 · Minimum tax
  4. 44-14-6 · Filing of annual return
  5. 44-14-7 · Extension of time for return
  6. 44-14-8 · Statements, returns, and rules and regulations
  7. 44-14-9 · Reports filed with banking and insurance division
  8. 44-14-10 · “Net income” defined
  9. 44-14-11 · “Gross income” defined
  10. 44-14-12 · Gain or loss from disposition of securities
  11. 44-14-13 · Business expenses deductible
  12. 44-14-14 · Write-downs or reserves for security losses
  13. 44-14-14.1 · Apportionment and allocation of income for purposes of…
  14. 44-14-14.2 · Definitions applicable to §§ 44-14-14.1 — 44-14-14.5
  15. 44-14-14.3 · Receipts factor
  16. 44-14-14.4 · Property factor
  17. 44-14-14.5 · Payroll factor
  18. 44-14-15 · Dividends excluded from income
  19. 44-14-16 · Liability of fiduciaries
  20. 44-14-17 · Exemption of intangible property and stock from taxation
  21. 44-14-18 · Payment of tax
  22. 44-14-19 · Examination and correction of returns — Refund or credit
  23. 44-14-19.1 · Claims for refund — Hearing upon denial
  24. 44-14-19.2 · Limitations on assessment
  25. 44-14-20 · Interest on delinquent payments
  26. 44-14-21 · Lien on real estate
  27. 44-14-22 · Supplemental returns
  28. 44-14-23 · Information confidential — Types of disclosure authorized
  29. 44-14-24 · Power to summon witnesses
  30. 44-14-25 · Service of summons
  31. 44-14-26 · Enforcement of summons
  32. 44-14-27 · Determination of tax without return
  33. 44-14-28 · Pecuniary penalty for failure to file return
  34. 44-14-29 · Pecuniary penalty for false return
  35. 44-14-30 · Collection of pecuniary penalties
  36. 44-14-31 · Examination of books and witnesses
  37. 44-14-32 · Penalty for violations by banks
  38. 44-14-33 · Penalty for violations by individuals
  39. 44-14-34 · Penalty for failure to file return
  40. 44-14-35 · Hearing on application by bank
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