Rhode Island Statutes

§ 44-14-5 — § 44-14-5. Minimum tax.

Rhode Island·Title 44 Taxation·Ch. 44-14 Taxation of Banks

§ 44-14-5. Minimum tax.

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).

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Legislative History

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; P.L. 1968, ch. 263, art. 6, § 1; P.L. 1970, ch. 139, art. 1, § 3; P.L. 1977, ch. 136, § 1.

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