reglab/housing_qa huggingface dataset:
RI Gen L § 44-15-1.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-15 - Tax on Bank Deposits Generally|Section 44-15-1.1 - "Credit Unions" and "deposits" defined.

§ 44-15-1.1. "Credit Unions" and "deposits" defined.Whenever used in this chapter:(1) "Credit union" means and includes a credit union with its principal place of business or a branch of the credit union in this state.(2) "Deposits" means and includes:(i) Shares of stock, either fully or partly paid, plus deposits or time deposits of any kind which bear interest or which are entitled to dividends. There shall be an amount excluded from taxation under the provisions of this chapter equal to the percentage of those deposits as shall equal that percentage of the daily average of the total assets of the credit union during the calendar year invested in book value of obligations of the United States, its territories and possessions and of any authority, commission, or instrumentality of the United States exempt from state taxation under the laws of the United States.(ii) "Deposits" and "time deposits" as used in paragraph (i) of this subdivision also means and includes deposits or savings made under any type of deposits or savings plan represented by certificates of deposits, savings bonds, or income certificates issued by any institution, or however these or similar time deposits or savings plan may be designated. "Deposits" or "time deposits" as used above shall not include any deposits of a branch or office of any credit union located outside of this state, whether it is established de novo or acquired pursuant to an interstate merger, consolidation, or acquisition; provided, that the deposits are made at a branch or office outside of this state, or any international credit union facility of any credit union, as defined in regulations of the national credit union administration or which are payable only at an office located outside of the United States.History of Section.P.L. 1986, ch. 410, § 2; P.L. 1987, ch. 170, § 1; P.L. 1988, ch. 269, § 1; P.L 1992, ch. 133, art. 29, § 1; P.L. 1995, ch. 370, art. 34, § 3.
RI Gen L § 44-15-1.2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-15 - Tax on Bank Deposits Generally|Section 44-15-1.2 - Credit unions - Tax imposed.

§ 44-15-1.2. Credit unions — Tax imposed.An annual tax is imposed on every credit union with total deposits in excess of one hundred fifty million dollars ($150,000,000) at a rate of six and ninety-five one hundredths cents ($.0695) on each one hundred dollars ($100) of the daily average of the deposits with the credit union during the calendar year; for those credit unions with total deposits of one hundred fifty million dollars ($150,000,000) or less the rate shall be six and one-quarter cents ($.0625) on each one hundred dollars ($100) of the daily average of deposits with the credit union during the calendar year.History of Section.P.L. 1986, ch. 410, § 2; P.L. 1987, ch. 170, § 1; P.L. 1992, ch. 133, art. 29, § 1.
RI Gen L § 44-15-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-15 - Tax on Bank Deposits Generally|Section 44-15-2 - Banking institutions - Tax imposed.

§ 44-15-2. Banking institutions — Tax imposed.(a) An annual tax is imposed on every banking institution at the rate of six and ninety-five one hundredths cents ($.0695) for those banking institutions with total deposits in excess of one hundred fifty million dollars ($150,000,000) and at the rate of six and one-quarter cents ($.0625) for those banking institutions with total deposits of one hundred fifty million dollars ($150,000,000) or less on each one hundred dollars ($100) of the daily average of the deposits with the banking institution during the calendar year; provided, that there shall be excluded from taxation under the provisions of this chapter the percentage of the deposits as shall equal that percentage of the daily average of the total assets of the banking institution during the calendar year as are invested in the book value of obligations of the United States, its territories and possessions and of any authority, commission, or instrumentality of the United States exempt from state taxation under the laws of the United States.(b) For the period January 1, 1997, through December 31, 1997, the six and ninety-five one hundredths cents rate ($.0695) shall be reduced to three and forty-eight one hundredths cents ($.0348) and the six and one-quarter cents rate ($.0625) shall be reduced to three and thirteen one hundredths cents ($.0313). For the period beginning January 1, 1998, and thereafter the tax rate shall be zero for all deposits.History of Section.G.L. 1896, ch. 29, §§ 3, 4; P.L. 1908, ch. 1590, §§ 79, 80; G.L. 1909, ch. 39, §§ 3, 4; P.L. 1919, ch. 1775, § 1; P.L. 1920, ch. 1905, §§ 1, 2; G.L. 1923, ch. 37, §§ 3, 4; G.L. 1938, ch. 40, §§ 1, 2; P.L. 1942, ch. 1212, art. 8, § 1; P.L. 1943, ch. 1342, § 1; G.L. 1956, §§ 44-15-2 to 44-15-4; P.L. 1958, ch. 166, § 1; P.L. 1968, ch. 263, art. 13, § 1; P.L. 1971, ch. 8, art. 4, § 1; P.L. 1984, ch. 393, § 1; P.L. 1986, ch. 410, § 1; P.L. 1987, ch. 170, § 1; P.L. 1992, ch. 133, art. 29, § 1; P.L. 1995, ch. 370, art. 34, § 3.
RI Gen L § 44-15-3 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-15 - Tax on Bank Deposits Generally|Section 44-15-3 - Repealed.

§ 44-15-3. Repealed.History of Section.G.L. 1938, ch. 40, § 2; P.L. 1943, ch. 1342, § 1; P.L. 1944, ch. 1467, § 1; P.L. 1946, ch. 1801, § 1; P.L. 1947, ch. 1940, § 1; G.L. 1956, § 44-15-5; G.L. 1956, § 44-15-3; P.L. 1958, ch. 166, § 1; P.L. 1968, ch. 263, art. 13, § 1; P.L. 1969, ch. 207, art. 2, § 2; Repealed by P.L. 1986, ch. 410, § 3. Section 4 of P.L. 1986, ch. 410 provides that the repeal of this section by that Act shall take effect upon passage (June 25, 1986), but shall be effective for taxes paid or due under this chapter on or before June 15, 1986.
RI Gen L § 44-15-4 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-15 - Tax on Bank Deposits Generally|Section 44-15-4 - Credit for franchise tax.

§ 44-15-4. Credit for franchise tax.There shall be credited against any tax payable by any building and loan association or savings and loan association under the provisions of this chapter, the amount of any corporation franchise tax paid by it in the same year.History of Section.P.L. 1942, ch. 1212, art. 8, § 4; P.L. 1943, ch. 1342, § 3; G.L. 1956, § 44-15-6; G.L. 1956, § 44-15-4; P.L. 1958, ch. 166, § 1; P.L. 1968, ch. 263, art. 13, § 1.
RI Gen L § 44-15-5 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-15 - Tax on Bank Deposits Generally|Section 44-15-5 - Filing of return and reports - Determination and collection of tax - Interest on delinquencies.

§ 44-15-5. Filing of return and reports — Determination and collection of tax — Interest on delinquencies.(a) Each banking institution or credit union, on or before June 15 in each year, shall file a return with the tax administrator in the form and containing the information as he or she shall prescribe, and shall at the same time pay the tax imposed under this chapter.(b) Upon the filing of the return, the tax administrator shall examine it and determine whether the correct amount of tax has been paid and shall assess and collect any additional tax found to be due.(c) Any tax not paid when due shall bear interest at the annual rate provided by § 44-1-7 until paid.(d) Each banking institution, or credit union, on or before January 15 following the close of the taxable year, shall file a report with the tax administrator in the form and containing the information as the tax administrator shall prescribe.History of Section.G.L. 1896, ch. 29, §§ 3, 4; P.L. 1908, ch. 1590, §§ 79, 80; G.L. 1909, ch. 39, §§ 3, 4; P.L. 1919, ch. 1775, § 1; P.L. 1920, ch. 1905, §§ 1, 2; G.L. 1923, ch. 37, §§ 3, 4; G.L. 1938, ch. 40, §§ 1-3; P.L. 1942, ch. 1212, art. 8, § 1; G.L. 1956, §§ 44-15-5, 44-15-7; P.L. 1958, ch. 166, § 1; P.L. 1968, ch. 263, art. 13, § 1; P.L. 1971, ch. 8, art. 4, § 2; P.L. 1986, ch. 410, § 1; P.L. 1992, ch. 133, art. 29, § 1; P.L. 1992, ch. 388, § 5.
RI Gen L § 44-15-5.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-15 - Tax on Bank Deposits Generally|Section 44-15-5.1 - Claims for refund - Hearing upon denial.

§ 44-15-5.1. Claims for refund — Hearing upon denial.(a) Any taxpayer may file a claim for refund with the tax administrator at any time within two (2) years after the tax has been paid. If the tax administrator shall determine that the tax has been overpaid, he or she shall make a refund with interest at the annual rate provided by § 44-1-7 from the date of payment.(b) Any taxpayer whose claim for refund has been denied may, within thirty (30) days from the date of the mailing by the tax administrator of the notice of the decision, request a hearing and the tax administrator shall, as soon as practicable, set a time and place for the hearing and shall notify the applicant.History of Section.P.L. 1977, ch. 136, § 3; P.L. 1987, ch. 57, art. 5, § 1; P.L. 1992, ch. 388, § 5.
RI Gen L § 44-15-6 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-15 - Tax on Bank Deposits Generally|Section 44-15-6 - Determination of tax without return.

§ 44-15-6. Determination of tax without return.If any banking institution or credit union fails to file a return at the time prescribed by law, the tax administrator shall proceed to determine the tax from any information he or she can obtain.History of Section.G.L. 1956, §§ 44-15-5-A, 44-15-6; P.L. 1960, ch. 59, § 1; P.L. 1968, ch. 263, art. 13, § 1; P.L. 1986, ch. 410, § 1.
RI Gen L § 44-15-7 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-15 - Tax on Bank Deposits Generally|Section 44-15-7 - Pecuniary penalty for failure to file report.

§ 44-15-7. Pecuniary penalty for failure to file report.In case of any failure to file a return within the time prescribed by law, there shall be added to the tax five percent (5%) if the failure is for not more than thirty (30) days with an additional five percent (5%) for each additional thirty (30) days or fraction of the day during which the failure continues, not exceeding twenty-five percent (25%) in the aggregate, except that when a return is filed after the time prescribed by law and it is shown that the failure to file the return at the prescribed time was due to reasonable cause and not due to willfull neglect, no addition to the tax shall be made.History of Section.G.L. 1956, §§ 44-15-5-B, 44-15-7; P.L. 1960, ch. 59, § 1; P.L. 1968, ch. 263, art. 13, § 1.
RI Gen L § 44-15-8 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-15 - Tax on Bank Deposits Generally|Section 44-15-8 - Pecuniary penalty for false return.

§ 44-15-8. Pecuniary penalty for false return.In case a false or fraudulent return is made with intent to evade any tax imposed by this chapter, the tax administrator shall add to the tax fifty percent (50%) of its amount.History of Section.G.L. 1956, §§ 44-15-5-C, 44-15-8; P.L. 1960, ch. 59, § 1; P.L. 1968, ch. 263, art. 13, § 1.
RI Gen L § 44-15-9 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-15 - Tax on Bank Deposits Generally|Section 44-15-9 - Collection of pecuniary penalties.

§ 44-15-9. Collection of pecuniary penalties.The amount added to any tax under §§ 44-15-7 and 44-15-8 shall be collected as a part of and at the same time and in the same manner as the tax unless the tax has been paid before the discovery of the neglect, falsity, or fraud, in which case the added amount shall be collected in the same manner as the tax.History of Section.G.L. 1956, §§ 44-15-5-D, 44-15-9; P.L. 1960, ch. 59, § 1; P.L. 1968, ch. 263, art. 13, § 1.
RI Gen L § 44-15-10 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-15 - Tax on Bank Deposits Generally|Section 44-15-10 - Examination of books and witnesses.

§ 44-15-10. Examination of books and witnesses.The tax administrator, for the purpose of ascertaining the correctness of any return or for the purpose of determining the amount of any tax imposed by this chapter, may, by any of the administrator's officers or employees designated by him or her for that purpose, examine any books, papers, records, or memoranda bearing upon the matters required to be included in the return, and may require the attendance of the person executing the return, or of any officer or employee of any banking institution or credit union, or the attendance of any other person, and may examine him or her, under oath, concerning any matter which the tax administrator deems pertinent or material in determining the liability of any corporation or association to a tax imposed by this chapter.History of Section.G.L. 1956, §§ 44-15-5-E, 44-15-10; P.L. 1960, ch. 59, § 1; P.L. 1968, ch. 263, art. 13, § 1; P.L. 1986, ch. 410, § 1.
RI Gen L § 44-15-11 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-15 - Tax on Bank Deposits Generally|Section 44-15-11 - Penalty for violations by banks.

§ 44-15-11. Penalty for violations by banks.Whenever any banking institution or credit union delivers or discloses or causes to be delivered or disclosed to the tax administrator any false or fraudulent return, account, or statement, with intent to defeat or evade any tax imposed under this chapter, or being summoned to appear to testify or to appear and produce books as required under this chapter, neglects to appear or to produce books, the banking institution shall be fined not exceeding ten thousand dollars ($10,000).History of Section.G.L. 1956, §§ 44-15-5-F, 44-15-11; P.L. 1960, ch. 59, § 1; P.L. 1968, ch. 263, art. 13, § 1; P.L. 1986, ch. 103, § 5; P.L. 1986, ch. 410, § 1.
RI Gen L § 44-15-12 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-15 - Tax on Bank Deposits Generally|Section 44-15-12 - Penalty for violations by individuals.

§ 44-15-12. Penalty for violations by individuals.Whenever any person delivers or discloses or causes to be delivered or disclosed to the tax administrator any false or fraudulent return, account, or statement, with intent to defeat or evade any tax imposed under this chapter, or being summoned to appear to testify or to appear and produce books as required under this chapter, neglects to appear or to produce books, the person shall be fined not exceeding ten thousand dollars ($10,000), or be imprisoned not exceeding one year, or both.History of Section.G.L. 1956, §§ 44-15-5-G, 44-15-12; P.L. 1960, ch. 59, § 1; P.L. 1968, ch. 263, art. 13, § 1; P.L. 1986, ch. 103, § 5.
RI Gen L § 44-15-13 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-15 - Tax on Bank Deposits Generally|Section 44-15-13 - Penalty for failure to file return.

§ 44-15-13. Penalty for failure to file return.If any return or statement required to be made under the provisions of this chapter is not made within the time fixed or extended, the corporation or association or any officer or agent of the corporation neglecting or refusing to make the return or statement shall be fined not exceeding ten thousand dollars ($10,000).History of Section.G.L. 1956, §§ 44-15-5-H, 44-15-13; P.L. 1960, ch. 59, § 1; P.L. 1968, ch. 263, art. 13, § 1; P.L. 1986, ch. 103, § 5.
RI Gen L § 44-15-14 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-15 - Tax on Bank Deposits Generally|Section 44-15-14 - Hearing on application by bank.

§ 44-15-14. Hearing on application by bank.Any banking institution or credit union aggrieved by the action of the tax administrator in determining the amount of any tax when no return has been filed, or any additional tax or penalty imposed under the provisions of this chapter, may apply to the tax administrator, in writing, within thirty (30) days after the notice of the action is mailed to it, for a hearing relative to this action. The tax administrator shall fix a time and place for the hearing and shall notify the applicant. Upon the hearing, the tax administrator shall correct any errors and shall make an order as shall be proper.History of Section.G.L. 1956, §§ 44-15-5-I, 44-15-14; P.L. 1960, ch. 59, § 1; P.L. 1968, ch. 263, art. 13, § 1; P.L. 1986, ch. 410, § 1; P.L. 1993, ch. 459, § 5.
RI Gen L § 44-15-15 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-15 - Tax on Bank Deposits Generally|Section 44-15-15 - Appeals.

§ 44-15-15. Appeals.Appeals from administrative orders or decisions made pursuant to any provisions of this chapter shall be to the sixth (6th) division district court pursuant to chapter 8 of title 8. The taxpayer's right to appeal under this section shall be expressly made conditional upon prepayment of all taxes, interest, and penalties unless the taxpayer moves for and is granted an exemption from the prepayment requirement pursuant to § 8-8-26. If the court, after appeal, holds that the taxpayer is entitled to a refund, the taxpayer shall also be paid interest on the amount at the rate provided in § 44-1-7.1.History of Section.G.L. 1956, §§ 44-15-5-J, 44-15-15; P.L. 1960, ch. 59, § 1; P.L. 1968, ch. 263, art. 13, § 1; P.L. 1976, ch. 140, § 25; P.L. 1982, ch. 388, §§ 3, 11; P.L. 1984, ch. 183, § 6; P.L. 1985, ch. 150, § 45.
RI Gen L § 44-15-16 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-15 - Tax on Bank Deposits Generally|Section 44-15-16 - Collection by writ of execution.

§ 44-15-16. Collection by writ of execution.(a) If any tax or penalty imposed by this chapter shall not be paid within thirty (30) days after the tax or penalty is due and payable, the tax administrator, in addition to any other powers provided by law, may petition the sixth (6th) division of the district court for a writ of execution, setting forth the nonpayment of the tax or penalty.(b) The court shall appoint a time for a hearing and shall cause a reasonable notice to be given to the adverse party, and at the time and place of the return of the notice shall proceed summarily to hear the parties.(c) If upon the hearing it shall appear that the tax or penalty is unpaid, the court shall immediately issue an execution for the collection of the tax or penalty, which shall run to the sheriffs, or their deputies, of the several counties of this state, and in which the officer making service of the execution shall be commanded to levy upon the property of the banking institutions or credit unions as may be taken on execution. The officer properly charged with the service of the execution shall serve the execution as commanded, and shall sell the seized property as property is sold when taken on execution in actions at law, or the court shall take such other action as it may deem proper to enforce the payment of the tax by the appointment of a receiver of the property of the banking institution or credit union, or otherwise.(d) A party aggrieved by a final order of the court may seek review of the order in the supreme court by writ of certiorari in accordance with the procedures contained in § 42-35-16.History of Section.G.L. 1956, §§ 44-15-5-K, 44-15-16; P.L. 1960, ch. 59, § 1; P.L. 1968, ch. 263, art. 13, § 1; P.L. 1976, ch. 140, § 25; P.L. 1986, ch. 410, § 1.
RI Gen L § 44-15-17 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-15 - Tax on Bank Deposits Generally|Section 44-15-17 - Rules and regulations.

§ 44-15-17. Rules and regulations.The tax administrator, with the approval of the director of revenue, may prescribe rules and regulations that he or she deems necessary for the administration and the enforcement of this chapter.History of Section.P.L. 1942, ch. 1212, art. 8, § 3; impl. am. P.L. 1951, ch. 2727, art. 1, § 3; G.L. 1956, §§ 44-15-7, 44-15-9, 44-15-17; P.L. 1958, ch. 166, § 1; P.L. 1968, ch. 263, art. 13, § 1; P.L. 2008, ch. 98, § 42; P.L. 2008, ch. 145, § 42.
RI Gen L § 44-15-18 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-15 - Tax on Bank Deposits Generally|Section 44-15-18 - Severability.

§ 44-15-18. Severability.If any provision of this chapter or the application of this chapter to any banking institution or credit union or circumstance is held invalid, the remainder of this chapter and the application of the provisions to the other banking institutions or credit unions or circumstances shall not be affected.History of Section.P.L. 1968, ch. 263, art. 13, § 1; P.L. 1986, ch. 410, § 1.
RI Gen L § 44-15-19 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-15 - Tax on Bank Deposits Generally|Section 44-15-19 - Repealed.

§ 44-15-19. Repealed.History of Section.P.L. 1977, ch. 152, § 1; Repealed by P.L. 1995, ch. 323, § 31, effective July 5, 1995.
RI Gen L § 44-16-1 - 44-16-17 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-16 - Tax on Deposits in National Banks|Section 44-16-1 - 44-16-17 - Repealed.

§ 44-16-1 — 44-16-17. Repealed.History of Section.G.L. 1956, §§ 44-16-1 — 44-16-17; P.L. 1972, ch. 155, art. 3, § 1); Repealed by P.L. 1973, ch. 263, art. 1, § 1.
RI Gen L § 44-17-1.1 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-17 - Taxation of Insurance Companies|Section 44-17-1.1 - Records required.

§ 44-17-1.1. Records required.Every insurance company subject to tax under this chapter shall keep books, including records, receipts, and other pertinent papers, in a form that the tax administrator may require. Those records are open at all times to the inspection of the tax administrator and his or her agents and, upon summons issued by the tax administrator, shall be produced at a time and place that the tax administrator may designate for inspection by him or her or by his or her agents.History of Section.P.L. 1989, ch. 45, § 1; P.L. 1989, ch. 143, § 1.
RI Gen L § 44-17-2 (2021)
2021 Rhode Island General Laws|Title 44 - Taxation|Chapter 44-17 - Taxation of Insurance Companies|Section 44-17-2 - Amounts included as gross premiums.

§ 44-17-2. Amounts included as gross premiums.Except where such a charge would be inconsistent with federal law, gross premiums include all premiums and premium deposits and assessments on all policies, certificates, and renewals, written during the year, covering property and risks within the state, policies subsequently cancelled, and reinsurance assumed, whether the premiums and premium deposits and assessments are in the form of money, notes, credits, or other substitute for money, after deducting from the gross premiums the amount of return premiums on the contracts covering property and risks within this state and the amount of premiums for reinsurance assumed, of the property and risks. Mutual companies and companies which transact business on the mutual plan are also allowed to deduct from their premiums and premium deposits and assessments, the so-called dividends or unused or unabsorbed portion of the premiums and premium deposits and assessments applied in part payment of the premiums and premium deposits and assessments or returned to policyholders in cash or credited to policy holders during the year for which the tax is computed. Every domestic company, mutual association, organization, or other insurer, shall include for taxation in like manner and with like deductions premiums and premium deposits and assessments written, procured, or received in this state on business covering property or risks in any other state on which the company has not paid and is not liable to pay a tax to the other state.History of Section.G.L. 1896, ch. 29, §§ 5, 6, 11; P.L. 1899, ch. 665, § 1; P.L. 1900, ch. 791, § 1; P.L. 1908, ch. 1589, § 1; G.L. 1909, ch. 39, §§ 5, 6, 11; P.L. 1910, ch. 574, § 1; P.L. 1912, ch. 769, § 36; P.L. 1921, ch. 2039, §§ 1, 2; G.L. 1923, ch. 37, §§ 5, 6, 11; P.L. 1936, ch. 2283, § 1; G.L. 1938, ch. 41, §§ 1, 2, 5; P.L. 1939, ch. 659, § 2; P.L. 1940, ch. 874, § 1; G.L. 1956, § 44-17-2; P.L. 2007, ch. 73, art. 28, § 5.