2010 Rhode Island Code
Title 44 Taxation
CHAPTER 44-25 Real Estate Conveyance Tax
§ 44-25-2 Exemptions.
§ 44-25-2 Exemptions. – (a) The tax imposed by this chapter does not apply to any instrument or writing given to secure a debt.
(b) The tax imposed by this chapter does not apply to any deed, instrument, or writing wherein the United States, the state of Rhode Island or its political subdivisions are designated the grantor.
(c) The tax imposed by this chapter does not apply to any deed, instrument, or writing which has or shall be executed, delivered, accepted, or presented for recording in furtherance of or pursuant to that certain master property conveyance contract dated December 29, 1982, and recorded in the land evidence records of the city of Providence on January 27, 1983 at 1:30 p.m. in book 1241 at page 849, and relating to the capital center project in the city of Providence.
History of Section.
(P.L. 1968, ch. 89, § 2; P.L. 1984, ch. 205, § 1; P.L. 2000, ch. 109, § 49.)
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