Taxation of Banks

  1. Law
  2. Rhode Island General Laws
  3. Taxation
  4. Taxation of Banks

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Section
44-14-1

Short title.

Section
44-14-2

Definitions.

Section
44-14-3

Tax on state banks.

Section
44-14-4

Tax on national banks.

Section
44-14-5

Minimum tax.

Section
44-14-6

Filing of annual return.

Section
44-14-7

Extension of time for return.

Section
44-14-8

Statements, returns, and rules and regulations.

Section
44-14-9

Reports filed with banking and insurance division.

Section
44-14-10

"Net income" defined.

Section
44-14-11

"Gross income" defined.

Section
44-14-12

Gain or loss from disposition of securities.

Section
44-14-13

Business expenses deductible.

Section
44-14-14

Write-downs or reserves for security losses.

Section
44-14-14.1

Apportionment and allocation of income for purposes of taxation.

Section
44-14-14.2

Definitions applicable to §§ 44-14-14.1 - 44-14-14.5.

Section
44-14-14.3

Receipts factor.

Section
44-14-14.4

Property factor.

Section
44-14-14.5

Payroll factor.

Section
44-14-15

Dividends excluded from income.

Section
44-14-16

Liability of fiduciaries.

Section
44-14-17

Exemption of intangible property and stock from taxation.

Section
44-14-18

Payment of tax.

Section
44-14-19

Examination and correction of returns - Refund or credit.

Section
44-14-19.1

Claims for refund - Hearing upon denial.

Section
44-14-19.2

Limitations on assessment.

Section
44-14-20

Interest on delinquent payments.

Section
44-14-21

Lien on real estate.

Section
44-14-22

Supplemental returns.

Section
44-14-23

Information confidential - Types of disclosure authorized.

Section
44-14-24

Power to summon witnesses.

Section
44-14-25

Service of summons.

Section
44-14-26

Enforcement of summons.

Section
44-14-27

Determination of tax without return.

Section
44-14-28

Pecuniary penalty for failure to file return.

Section
44-14-29

Pecuniary penalty for false return.

Section
44-14-30

Collection of pecuniary penalties.

Section
44-14-31

Examination of books and witnesses.

Section
44-14-32

Penalty for violations by banks.

Section
44-14-33

Penalty for violations by individuals.

Section
44-14-34

Penalty for failure to file return.

Section
44-14-35

Hearing on application by bank.

Section
44-14-36

Appeals.

Section
44-14-37

Collection by writ of execution.

Section
44-14-38

Severability.