Rhode Island General Laws Title 44. Taxation § 44-14-2. Definitions

(1) “ Administrator” means the tax administrator in the department of revenue appointed under the provisions of § 44-1-1;

(2) “ Banking institution” means every state bank, federal savings bank, trust company, national banking association, mutual savings bank, building and loan association, and loan and investment company, but shall not include a credit union, or a corporation specified in § 44-11-1(1)(vii);

(3) “ Director” means the head of the department of revenue appointed under the provisions of § 42-142-1;

(4) “ Income period” means the calendar year or the fiscal year, or portion, next preceding the taxable year;

(5) “ Securities” includes, but shall not be limited to:

(6) “ Taxable year” means the calendar year in which the tax is payable or fiscal year ending during that calendar year, upon the basis of which the tax is computed under this chapter. “ Taxable year” means, in the case of a return made for a fractional part of the year under provisions of this chapter or under regulations prescribed by the tax administrator, the period for which the return is made. The term “ fiscal year” means an accounting period of twelve (12) months ending on the last day of any month other than December. The taxable year of a banking institution shall be the same for purposes of this chapter as it is for federal income tax purposes;

(7) “ Taxpayer” means any banking institution subject to any tax imposed by this chapter.