§ 44-15-6. Determination of tax without return.
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.
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.
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.