Rhode Island General Laws Title 7. Corporations, Associations, and Partnerships § 7-7-21. Annual tax

Each association organized under the provisions of this chapter shall pay to the state an annual tax of five dollars ($5.00) that shall be assessed by the tax administrator at the same time and in the same manner, and is due and payable to, and may be collected by, the general treasurer at the same time and in the same manner as the annual corporation franchise tax provided for by § 44-12-1[repealed] is assessed, due, payable, and collected; and the association is exempt from all state taxes except the one prescribed in this section.