If any banking institution fails to file a return at the time prescribed by law, the tax administrator shall proceed to determine the tax from any information the tax administrator can obtain.
R.I. Gen. Laws § 44-14-27
Determination of tax without return
Known as the Bank Tax Act
The act spans §§ 44–44 (46 sections).
P.L. 1942, ch. 1212, art. 7, § 12; G.L. 1956, § 44-14-27.
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.