§ 44-13-3. Minimum tax.
The tax imposed upon any corporation under the provisions of §§ 44-13-1 and 44-13-2 shall not be less than one hundred dollars ($100).
History of Section.
P.L. 1942, ch. 1212, art. 6, § 1; G.L. 1956, § 44-13-3; P.L. 1978, ch. 163, § 1; P.L.
1985, ch. 181, art. 62, § 1.