There Is a Newer Version
of
the Rhode Island General Laws
2012 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-13 - Public Service Corporation Tax
- Chapter 44-13-1 - Domestic corporations subject to tax – "Gross earnings" defined – Deductions.
- Chapter 44-13-2 - Foreign corporations subject to tax.
- Chapter 44-13-2.1 - Public service companies subject to tax.
- Chapter 44-13-2.2 - Gross earnings of certain corporations and public service companies.
- Chapter 44-13-3 - Minimum tax.
- Chapter 44-13-4 - Rate of taxation.
- Chapter 44-13-5 - Deductions for merchandise sales and alternative fuel.
- Chapter 44-13-6 - Due date of annual return.
- Chapter 44-13-7 - Extension of time for filing of returns.
- Chapter 44-13-8 - Statements, returns, and rules and regulations.
- Chapter 44-13-9 - Entire gross earnings of business wholly within state.
- Chapter 44-13-10 - Apportionment of earnings from business partially within state.
- Chapter 44-13-11 - Liability of fiduciaries.
- Chapter 44-13-12 - Intangibles exempt from taxation – Corporation whose property is operated by another.
- Chapter 44-13-13 - Taxation of certain tangible personal property.
- Chapter 44-13-13.1 - Personal property tax – Application of aggrieved party for hearing.
- Chapter 44-13-13.2 - Personal property tax – Application to recover.
- Chapter 44-13-14 - Exemption of securities from taxation.
- Chapter 44-13-15 - Determination and payment of tax.
- Chapter 44-13-16 - Claim for refund – Hearing upon denial.
- Chapter 44-13-17 - Interest on delinquent payments.
- Chapter 44-13-18 - Lien on real estate.
- Chapter 44-13-19 - Supplemental returns.
- Chapter 44-13-20 - Power to summon witnesses.
- Chapter 44-13-21 - Service of summons.
- Chapter 44-13-22 - Enforcement of summons.
- Chapter 44-13-23 - Determination of tax without return.
- Chapter 44-13-24 - Pecuniary penalty for failure to file return.
- Chapter 44-13-25 - Pecuniary penalty for false return.
- Chapter 44-13-26 - Collection of pecuniary penalties.
- Chapter 44-13-27 - Examination of records and witnesses.
- Chapter 44-13-28 - Penalty for violations by corporation.
- Chapter 44-13-29 - Penalty for violations by individuals.
- Chapter 44-13-30 - Penalty for failure to file return or statement.
- Chapter 44-13-31 - Hearing on application by corporation.
- Chapter 44-13-32 - Appeals.
- Chapter 44-13-33 - Collection by writ of execution.
- Chapter 44-13-34 - Severability.
- Chapter 44-13-35 - Gross earnings exempt from the public service corporation tax.
- Chapter 44-13-36 - Public service corporation tax included in utility rates.
Disclaimer: These codes may not be the most recent version. Rhode Island may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
