According to R. Ken Rasmussen in The Quotable Mark Twain (1998), this is most probably not Twain's.
Misattributed
“A bank is a place where they lend you an umbrella in fair weather and ask for it back when it begins to rain.”
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Robert Frost 265
American poet 1874–1963Related quotes
“A bank is a place that will lend you money if you can prove that you don't need it.”
“When it rains, you put up an umbrella. That is the secret of success in business and management.”
Kōnosuke Matsushita. Not for Bread Alone: A Business Ethos, a Management Ethic, 1984. p. 111
“If you do not want it to rain, always carry an umbrella.”
Aphorisms. Magnum in Parvo (2000)
“Where can we hide in fair weather, we orphans of the storm?”
Source: Brideshead Revisited: The Sacred and Profane Memories of Captain Charles Ryder
“Fair weather weddings make fair weather lives.”
Act i. Sc. 3.
The Marriage of Guenevere (1891)
“Where do begin, he asked, Where you always have to begin, at the beginning”
Source: The Cave (2000), p. 53 (Vintage 2003)
“There may be a time when we'll attend Weather Theatres to recall the sensation of rain.”
Source: The Lords and The New Creatures