§ 44-15-4. Credit for franchise tax.
There shall be credited against any tax payable by any building and loan association or savings and loan association under the provisions of this chapter, the amount of any corporation franchise tax paid by it in the same year.
History of Section.P.L. 1942, ch. 1212, art. 8, § 4; P.L. 1943, ch. 1342, § 3; G.L. 1956, § 44-15-6; G.L. 1956, § 44-15-4; P.L. 1958, ch. 166, § 1; P.L. 1968, ch. 263, art. 13, § 1.
Structure Rhode Island General Laws
Chapter 44-15 - Tax on Bank Deposits Generally
Section 44-15-1. - Definitions.
Section 44-15-1.1. - “Credit Unions” and “deposits” defined.
Section 44-15-1.2. - Credit unions — Tax imposed.
Section 44-15-2. - Banking institutions — Tax imposed.
Section 44-15-4. - Credit for franchise tax.
Section 44-15-5.1. - Claims for refund — Hearing upon denial.
Section 44-15-6. - Determination of tax without return.
Section 44-15-7. - Pecuniary penalty for failure to file report.
Section 44-15-8. - Pecuniary penalty for false return.
Section 44-15-9. - Collection of pecuniary penalties.
Section 44-15-10. - Examination of books and witnesses.
Section 44-15-11. - Penalty for violations by banks.
Section 44-15-12. - Penalty for violations by individuals.
Section 44-15-13. - Penalty for failure to file return.
Section 44-15-14. - Hearing on application by bank.
Section 44-15-16. - Collection by writ of execution.
Section 44-15-17. - Rules and regulations.