There is a newer version of the Rhode Island General Laws
2010 Rhode Island Code
Title 44 Taxation
CHAPTER 44-13 Public Service Corporation Tax
- § 44-13-1 Domestic corporations subject to tax "Gross earnings" defined Deductions.
- § 44-13-2 Foreign corporations subject to tax.
- § 44-13-2.1 Public service companies subject to tax.
- § 44-13-2.2 Gross earnings of certain corporations and public service companies.
- § 44-13-3 Minimum tax.
- § 44-13-4 Rate of taxation.
- § 44-13-5 Deductions for merchandise sales and alternative fuel.
- § 44-13-6 Due date of annual return.
- § 44-13-7 Extension of time for filing of returns.
- § 44-13-8 Statements, returns, and rules and regulations.
- § 44-13-9 Entire gross earnings of business wholly within state.
- § 44-13-10 Apportionment of earnings from business partially within state.
- § 44-13-11 Liability of fiduciaries.
- § 44-13-12 Intangibles exempt from taxation Corporation whose property is operated by another.
- § 44-13-13 Taxation of certain tangible personal property.
- § 44-13-13.1 Personal property tax Application of aggrieved party for hearing.
- § 44-13-13.2 Personal property tax Application to recover.
- § 44-13-14 Exemption of securities from taxation.
- § 44-13-15 Determination and payment of tax.
- § 44-13-16 Claim for refund Hearing upon denial.
- § 44-13-17 Interest on delinquent payments.
- § 44-13-18 Lien on real estate.
- § 44-13-19 Supplemental returns.
- § 44-13-20 Power to summon witnesses.
- § 44-13-21 Service of summons.
- § 44-13-22 Enforcement of summons.
- § 44-13-23 Determination of tax without return.
- § 44-13-24 Pecuniary penalty for failure to file return.
- § 44-13-25 Pecuniary penalty for false return.
- § 44-13-26 Collection of pecuniary penalties.
- § 44-13-27 Examination of records and witnesses.
- § 44-13-28 Penalty for violations by corporation.
- § 44-13-29 Penalty for violations by individuals.
- § 44-13-30 Penalty for failure to file return or statement.
- § 44-13-31 Hearing on application by corporation.
- § 44-13-32 Appeals.
- § 44-13-33 Collection by writ of execution.
- § 44-13-34 Severability.
- § 44-13-35 Gross earnings exempt from the public service corporation tax.
- § 44-13-36 Public service corporation tax included in utility rates.
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