Rhode Island General Laws 39-17-5. Delinquencies in franchise tax
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In case any corporation shall neglect to make payment of the quarterly tax as provided in § 39-17-3, the town or city treasurer may collect and recover of the corporation, as other taxes are collectible, double the amount of the special tax shown to be due by the last preceding quarterly return of the corporation.
History of Section.
G.L. 1896, ch. 77, § 3; G.L. 1909, ch. 91, § 3; G.L. 1923, ch. 103, § 3; G.L. 1938, ch. 126, § 3; G.L. 1956, § 39-17-5; P.L. 1997, ch. 326, § 119.
Terms Used In Rhode Island General Laws 39-17-5
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- town: may be construed to include city; the words "town council" include city council; the words "town clerk" include city clerk; the words "ward clerk" include clerk of election district; the words "town treasurer" include city treasurer; and the words "town sergeant" include city sergeant. See Rhode Island General Laws 43-3-9