2015 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-13.1 - Taxation of Railroad Corporations
Section 44-13.1-4 - Restriction on abandonments.
§ 44-13.1-4 Restriction on abandonments. – No railroad corporation shall be eligible to the tax exemption provided for in § 44-13.1-1 [repealed] if it shall abandon rail freight service during the period July 1, 1985 to June 30, 1989, and eligibility for the exemption shall only be granted upon the receipt by the tax administrator of a certificate from a railroad corporation that no abandonment shall occur during the period specified in this section.
History of Section.
(P.L. 1985, ch. 470, § 1.)
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