The tax imposed upon any banking institution or national banking association under §§ 44-14-3 and 44-14-4 shall not be less than one hundred dollars ($100).
R.I. Gen. Laws § 44-14-5
Minimum tax
Known as the Bank Tax Act
The act spans §§ 44–44 (46 sections).
P.L. 1942, ch. 1212, art. 7, § 3; P.L. 1943, ch. 1341, § 2; G.L. 1956, § 44-14-5; P.L. 1958, ch. 17, art. 2, § 1; P.L. 1959, ch. 169, art. 1, § 1; P.L. 1960, ch. 66, art. 1, § 1…
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.