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Rhode Island General Laws
Title 44
Chapter 44-14
R.I. Gen. Laws tit. 44, ch. 14
Taxation of Banks
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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
44-14-39
Combined reporting study