Rhode Island General Laws
Title 44 - Taxation
Chapter 44-15 - Tax on Bank Deposits Generally

Section 44-15-1. - Definitions. - § 44-15-1. Definitions. Whenever used in this chapter: (1) “Banking...

Section 44-15-1.1. - “Credit Unions” and “deposits” defined. - § 44-15-1.1. “Credit Unions” and “deposits” defined. Whenever used in...

Section 44-15-1.2. - Credit unions — Tax imposed. - § 44-15-1.2. Credit unions — Tax imposed. An annual tax...

Section 44-15-2. - Banking institutions — Tax imposed. - § 44-15-2. Banking institutions — Tax imposed. (a) An annual...

Section 44-15-3. - Repealed. - § 44-15-3. Repealed. History of Section.G.L. 1938, ch. 40, §...

Section 44-15-4. - Credit for franchise tax. - § 44-15-4. Credit for franchise tax. There shall be credited...

Section 44-15-5. - Filing of return and reports — Determination and collection of tax — Interest on delinquencies. - § 44-15-5. Filing of return and reports — Determination and...

Section 44-15-5.1. - Claims for refund — Hearing upon denial. - § 44-15-5.1. Claims for refund — Hearing upon denial. (a)...

Section 44-15-6. - Determination of tax without return. - § 44-15-6. Determination of tax without return. If any banking...

Section 44-15-7. - Pecuniary penalty for failure to file report. - § 44-15-7. Pecuniary penalty for failure to file report. In...

Section 44-15-8. - Pecuniary penalty for false return. - § 44-15-8. Pecuniary penalty for false return. In case a...

Section 44-15-9. - Collection of pecuniary penalties. - § 44-15-9. Collection of pecuniary penalties. The amount added to...

Section 44-15-10. - Examination of books and witnesses. - § 44-15-10. Examination of books and witnesses. The tax administrator,...

Section 44-15-11. - Penalty for violations by banks. - § 44-15-11. Penalty for violations by banks. Whenever any banking...

Section 44-15-12. - Penalty for violations by individuals. - § 44-15-12. Penalty for violations by individuals. Whenever any person...

Section 44-15-13. - Penalty for failure to file return. - § 44-15-13. Penalty for failure to file return. If any...

Section 44-15-14. - Hearing on application by bank. - § 44-15-14. Hearing on application by bank. Any banking institution...

Section 44-15-15. - Appeals. - § 44-15-15. Appeals. Appeals from administrative orders or decisions made...

Section 44-15-16. - Collection by writ of execution. - § 44-15-16. Collection by writ of execution. (a) If any...

Section 44-15-17. - Rules and regulations. - § 44-15-17. Rules and regulations. The tax administrator, with the...

Section 44-15-18. - Severability. - § 44-15-18. Severability. If any provision of this chapter or...

Section 44-15-19. - Repealed. - § 44-15-19. Repealed. History of Section.P.L. 1977, ch. 152, §...