R.I. Gen. Laws § 44-14-5: Minimum tax.
Where this section sits in the code
- Title 44 Taxation
- Chapter 14 Taxation of Banks
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).
Collected 2026-09-05T20:00:26Z. Source file · JSON