Rhode Island General Laws
Title 44 - Taxation
Chapter 44-14 - Taxation of Banks

Section 44-14-1. - Short title. - § 44-14-1. Short title. This chapter may be designated as...

Section 44-14-2. - Definitions. - § 44-14-2. Definitions. For the purposes of this chapter: (1)...

Section 44-14-3. - Tax on state banks. - § 44-14-3. Tax on state banks. (a) Each banking institution...

Section 44-14-4. - Tax on national banks. - § 44-14-4. Tax on national banks. Each national banking association...

Section 44-14-5. - Minimum tax. - § 44-14-5. Minimum tax. The tax imposed upon any banking...

Section 44-14-6. - Filing of annual return. - § 44-14-6. Filing of annual return. (a) Every taxpayer shall...

Section 44-14-7. - Extension of time for return. - § 44-14-7. Extension of time for return. The tax administrator...

Section 44-14-8. - Statements, returns, and rules and regulations. - § 44-14-8. Statements, returns, and rules and regulations. Every taxpayer...

Section 44-14-9. - Reports filed with banking and insurance division. - § 44-14-9. Reports filed with banking and insurance division. For...

Section 44-14-10. - “Net income” defined. - § 44-14-10. “Net income” defined. “Net income” means gross income...

Section 44-14-11. - “Gross income” defined. - § 44-14-11. “Gross income” defined. “Gross income” includes all gains,...

Section 44-14-12. - Gain or loss from disposition of securities. - § 44-14-12. Gain or loss from disposition of securities. Gains...

Section 44-14-13. - Business expenses deductible. - § 44-14-13. Business expenses deductible. In computing net income there...

Section 44-14-14. - Write-downs or reserves for security losses. - § 44-14-14. Write-downs or reserves for security losses. Whenever any...

Section 44-14-14.1. - Apportionment and allocation of income for purposes of taxation. - § 44-14-14.1. Apportionment and allocation of income for purposes of...

Section 44-14-14.2. - Definitions applicable to §§ 44-14-14.1 — 44-14-14.5. - § 44-14-14.2. Definitions applicable to §§ 44-14-14.1 — 44-14-14.5. As...

Section 44-14-14.3. - Receipts factor. - § 44-14-14.3. Receipts factor. (a) General. The receipts factor is...

Section 44-14-14.4. - Property factor. - § 44-14-14.4. Property factor. (a) General. The property factor is...

Section 44-14-14.5. - Payroll factor. - § 44-14-14.5. Payroll factor. (a) General. The payroll factor is...

Section 44-14-15. - Dividends excluded from income. - § 44-14-15. Dividends excluded from income. There shall not be...

Section 44-14-16. - Liability of fiduciaries. - § 44-14-16. Liability of fiduciaries. Any receiver, liquidator, agent, trustee,...

Section 44-14-17. - Exemption of intangible property and stock from taxation. - § 44-14-17. Exemption of intangible property and stock from taxation....

Section 44-14-18. - Payment of tax. - § 44-14-18. Payment of tax. Any tax imposed under the...

Section 44-14-19. - Examination and correction of returns — Refund or credit. - § 44-14-19. Examination and correction of returns — Refund or...

Section 44-14-19.1. - Claims for refund — Hearing upon denial. - § 44-14-19.1. Claims for refund — Hearing upon denial. (a)...

Section 44-14-19.2. - Limitations on assessment. - § 44-14-19.2. Limitations on assessment. (a) General. Except as provided...

Section 44-14-20. - Interest on delinquent payments. - § 44-14-20. Interest on delinquent payments. If any tax imposed...

Section 44-14-21. - Lien on real estate. - § 44-14-21. Lien on real estate. The amount of any...

Section 44-14-22. - Supplemental returns. - § 44-14-22. Supplemental returns. Any banking institution, which fails to...

Section 44-14-23. - Information confidential — Types of disclosure authorized. - § 44-14-23. Information confidential — Types of disclosure authorized. It...

Section 44-14-24. - Power to summon witnesses. - § 44-14-24. Power to summon witnesses. The tax administrator may...

Section 44-14-25. - Service of summons. - § 44-14-25. Service of summons. The summons may be sent...

Section 44-14-26. - Enforcement of summons. - § 44-14-26. Enforcement of summons. Whenever any person or banking...

Section 44-14-27. - Determination of tax without return. - § 44-14-27. Determination of tax without return. If any banking...

Section 44-14-28. - Pecuniary penalty for failure to file return. - § 44-14-28. Pecuniary penalty for failure to file return. In...

Section 44-14-29. - Pecuniary penalty for false return. - § 44-14-29. Pecuniary penalty for false return. In case a...

Section 44-14-30. - Collection of pecuniary penalties. - § 44-14-30. Collection of pecuniary penalties. The amount added to...

Section 44-14-31. - Examination of books and witnesses. - § 44-14-31. Examination of books and witnesses. The tax administrator,...

Section 44-14-32. - Penalty for violations by banks. - § 44-14-32. Penalty for violations by banks. Whenever any banking...

Section 44-14-33. - Penalty for violations by individuals. - § 44-14-33. Penalty for violations by individuals. Whenever any person...

Section 44-14-34. - Penalty for failure to file return. - § 44-14-34. Penalty for failure to file return. If any...

Section 44-14-35. - Hearing on application by bank. - § 44-14-35. Hearing on application by bank. Any banking institution...

Section 44-14-36. - Appeals. - § 44-14-36. Appeals. Appeals from administrative orders or decisions made...

Section 44-14-37. - Collection by writ of execution. - § 44-14-37. Collection by writ of execution. If any tax...

Section 44-14-38. - Severability. - § 44-14-38. Severability. If any provision of this chapter or...