Rhode Island § 44-14-6 - Taxation of Banks
Full text of Rhode Island Rhode Island General Laws § 44-14-6 — Taxation of Banks, with citation guidance and answers to common questions.
§ 44-14-6. Taxation of Banks
R.I. Gen. Laws § 44-14-6
§ 44-14-6. Filing of annual return.
(a) Every taxpayer shall file a return with the tax administrator:
(1) In case the taxable year of the taxpayer is the calendar year, on or before March 15 in the year following the close of the taxable year; and
(2) In case the taxable year of the taxpayer is a fiscal year, on or before the fifteenth (15th) day of the third (3rd) month following the close of the fiscal year.
(b) For tax years beginning after December 31, 2015, a return, in the form and containing the information that the tax administrator may prescribe, shall be filed with the tax administrator by the taxpayer on or before the date a federal return is due to be filed, without regard to extension.
History of Section.
P.L. 1942, ch. 1212, art. 7, § 4; G.L. 1956, § 44-14-6; P.L. 1970, ch. 139, art. 1,
§ 4; P.L. 1989, ch. 378, § 1; P.L. 2016, ch. 142, art. 13, § 12.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-14-6
What does Rhode Island General Laws § 44-14-6 cover?
Section 44-14-6 ("Taxation of Banks") is part of the Rhode Island General Laws, the codified statutory law of Rhode Island. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Rhode Island § 44-14-6?
A common citation format is "Rhode Island General Laws § 44-14-6" (Rhode Island). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Rhode Island law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Rhode Island official source linked on this page or consult a licensed Rhode Island attorney.
How does Rhode Island § 44-14-6 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Rhode Island can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Rhode Island.