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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-15-6

Determination of tax without return

Official textwebserver.rilegislature.govlast amended

If any banking institution or credit union fails to file a return at the time prescribed by law, the tax administrator shall proceed to determine the tax from any information he or she can obtain.

Amendment history

History of Section. G.L. 1956, §§ 44-15-5-A, 44-15-6; P.L. 1960, ch. 59, § 1; P.L. 1968, ch. 263, art. 13, § 1; P.L. 1986, ch. 410, § 1.

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In this chapter (22 sections)
  1. 44-15-1 · Definitions
  2. 44-15-1.1 · “Credit Unions” and “deposits” defined
  3. 44-15-1.2 · Credit unions — Tax imposed
  4. 44-15-2 · Banking institutions — Tax imposed
  5. 44-15-3 · Repealed
  6. 44-15-4 · Credit for franchise tax
  7. 44-15-5 · Filing of return and reports — Determination and collection…
  8. 44-15-5.1 · Claims for refund — Hearing upon denial
  9. 44-15-6 · Determination of tax without return
  10. 44-15-7 · Pecuniary penalty for failure to file report
  11. 44-15-8 · Pecuniary penalty for false return
  12. 44-15-9 · Collection of pecuniary penalties
  13. 44-15-10 · Examination of books and witnesses
  14. 44-15-11 · Penalty for violations by banks
  15. 44-15-12 · Penalty for violations by individuals
  16. 44-15-13 · Penalty for failure to file return
  17. 44-15-14 · Hearing on application by bank
  18. 44-15-15 · Appeals
  19. 44-15-16 · Collection by writ of execution
  20. 44-15-17 · Rules and regulations
  21. 44-15-18 · Severability
  22. 44-15-19 · Repealed
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