There is a newer version of the Rhode Island General Laws
2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-3 - Property Subject to Taxation
§ 44-3-2.1 - Tax on intangible personal property prohibited.
SECTION 44-3-2.1
§ 44-3-2.1 Tax on intangible personal property prohibited. Notwithstanding any other provisions of the general laws to the contrary, no city or town shall assess any tax on intangible personal property.
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