Chapter

Taxation of Banks

R.I. Gen. Laws § 44-14-1— Short title
R.I. Gen. Laws § 44-14-2— Definitions
R.I. Gen. Laws § 44-14-3— Tax on state banks
R.I. Gen. Laws § 44-14-4— Tax on national banks
R.I. Gen. Laws § 44-14-5— Minimum tax
R.I. Gen. Laws § 44-14-6— Filing of annual return
R.I. Gen. Laws § 44-14-7— Extension of time for return
R.I. Gen. Laws § 44-14-8— Statements, returns, and rules and regulations
R.I. Gen. Laws § 44-14-9— Reports filed with banking and insurance division
R.I. Gen. Laws § 44-14-10— “Net income” defined
R.I. Gen. Laws § 44-14-11— “Gross income” defined
R.I. Gen. Laws § 44-14-12— Gain or loss from disposition of securities
R.I. Gen. Laws § 44-14-13— Business expenses deductible
R.I. Gen. Laws § 44-14-14— Write-downs or reserves for security losses
R.I. Gen. Laws § 44-14-14.1— Apportionment and allocation of income for purposes of taxation
R.I. Gen. Laws § 44-14-14.2— Definitions applicable to §§ 44-14-14.1 — 44-14-14.5
R.I. Gen. Laws § 44-14-14.3— Receipts factor
R.I. Gen. Laws § 44-14-14.4— Property factor
R.I. Gen. Laws § 44-14-14.5— Payroll factor
R.I. Gen. Laws § 44-14-15— Dividends excluded from income
R.I. Gen. Laws § 44-14-16— Liability of fiduciaries
R.I. Gen. Laws § 44-14-17— Exemption of intangible property and stock from taxation
R.I. Gen. Laws § 44-14-18— Payment of tax
R.I. Gen. Laws § 44-14-19— Examination and correction of returns — Refund or credit
R.I. Gen. Laws § 44-14-19.1— Claims for refund — Hearing upon denial
R.I. Gen. Laws § 44-14-19.2— Limitations on assessment
R.I. Gen. Laws § 44-14-20— Interest on delinquent payments
R.I. Gen. Laws § 44-14-21— Lien on real estate
R.I. Gen. Laws § 44-14-22— Supplemental returns
R.I. Gen. Laws § 44-14-23— Information confidential — Types of disclosure authorized
R.I. Gen. Laws § 44-14-24— Power to summon witnesses
R.I. Gen. Laws § 44-14-25— Service of summons
R.I. Gen. Laws § 44-14-26— Enforcement of summons
R.I. Gen. Laws § 44-14-27— Determination of tax without return
R.I. Gen. Laws § 44-14-28— Pecuniary penalty for failure to file return
R.I. Gen. Laws § 44-14-29— Pecuniary penalty for false return
R.I. Gen. Laws § 44-14-30— Collection of pecuniary penalties
R.I. Gen. Laws § 44-14-31— Examination of books and witnesses
R.I. Gen. Laws § 44-14-32— Penalty for violations by banks
R.I. Gen. Laws § 44-14-33— Penalty for violations by individuals
R.I. Gen. Laws § 44-14-34— Penalty for failure to file return
R.I. Gen. Laws § 44-14-35— Hearing on application by bank
R.I. Gen. Laws § 44-14-36— Appeals
R.I. Gen. Laws § 44-14-37— Collection by writ of execution
R.I. Gen. Laws § 44-14-38— Severability
R.I. Gen. Laws § 44-14-39— Combined reporting study