Chapter

Tax on Bank Deposits Generally

R.I. Gen. Laws § 44-15-1— Definitions
R.I. Gen. Laws § 44-15-1.1— “Credit Unions” and “deposits” defined
R.I. Gen. Laws § 44-15-1.2— Credit unions — Tax imposed
R.I. Gen. Laws § 44-15-2— Banking institutions — Tax imposed
R.I. Gen. Laws § 44-15-3— Repealed
R.I. Gen. Laws § 44-15-4— Credit for franchise tax
R.I. Gen. Laws § 44-15-5— Filing of return and reports — Determination and collection of tax — Interest on delinquencies
R.I. Gen. Laws § 44-15-5.1— Claims for refund — Hearing upon denial
R.I. Gen. Laws § 44-15-6— Determination of tax without return
R.I. Gen. Laws § 44-15-7— Pecuniary penalty for failure to file report
R.I. Gen. Laws § 44-15-8— Pecuniary penalty for false return
R.I. Gen. Laws § 44-15-9— Collection of pecuniary penalties
R.I. Gen. Laws § 44-15-10— Examination of books and witnesses
R.I. Gen. Laws § 44-15-11— Penalty for violations by banks
R.I. Gen. Laws § 44-15-12— Penalty for violations by individuals
R.I. Gen. Laws § 44-15-13— Penalty for failure to file return
R.I. Gen. Laws § 44-15-14— Hearing on application by bank
R.I. Gen. Laws § 44-15-15— Appeals
R.I. Gen. Laws § 44-15-16— Collection by writ of execution
R.I. Gen. Laws § 44-15-17— Rules and regulations
R.I. Gen. Laws § 44-15-18— Severability
R.I. Gen. Laws § 44-15-19— Repealed