If any tax imposed by this chapter is not paid when due, the taxpayer shall be required to pay as part of the tax interest thereon at the annual rate provided by § 44-1-7 from that time.
R.I. Gen. Laws § 44-14-20
Interest on delinquent payments
Known as the Bank Tax Act
The act spans §§ 44–44 (46 sections).
P.L. 1942, ch. 1212, art. 7, § 8; G.L. 1956, § 44-14-20; P.L. 1992, ch. 388, § 4.
Official source: Rhode Island General Assembly. Reproduced from public-domain Rhode Island statutes; confirm against the official source for the current text. Not legal advice.