State Codes and Statutes
Statutes > Rhode-island > Title-44 > Chapter-44-14 > 44-14-5SECTION 44-14-5
§ 44-14-5 Minimum tax. The tax imposed upon any banking institution or national banking associationunder §§ 44-14-3 and 44-14-4 shall not be less than one hundreddollars ($100).