Minimum tax

Official textwebserver.rilegislature.govlast amended 1977

The tax imposed upon any banking institution or national banking association under
§§ 44-14-3 and 44-14-4 shall not be less than one hundred dollars ($100).

Amendment history

History of Section. P.L. 1942, ch. 1212, art. 7, § 3; P.L. 1943, ch. 1341, § 2; G.L. 1956, § 44-14-5; P.L. 1958, ch. 17, art. 2, § 1; P.L. 1959, ch. 169, art. 1, § 1; P.L. 1960, ch. 66, art. 1, § 1; P.L. 1968, ch. 263, art. 6, § 1; P.L. 1970, ch. 139, art. 1, § 3; P.L. 1977, ch. 136, § 1.

Source: view the official text

In this chapter (40 sections)

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 · âNet incomeâ defined
44-14-11 · âGross incomeâ 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…
44-14-14.2 · Definitions applicable to Â§Â§ 44-14-14.1 â 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 â Refund or credit
44-14-19.1 · Claims for refund â 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 â 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

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