2017 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-13 - Public Service Corporation Tax
Section 44-13-12 - Intangibles exempt from taxation - Corporation whose property is operated by another.

Universal Citation: RI Gen L § 44-13-12 (2017)

§ 44-13-12. Intangibles exempt from taxation - Corporation whose property is operated by another.

Except as provided in any act of incorporation, the intangible property of any corporation liable to a tax under this chapter and the intangible property and gross earnings of any corporation the property of which is operated in this state by the first corporation shall be exempt from taxation.

History of Section.
(P.L. 1942, ch. 1212, art. 6, § 6; G.L. 1956, § 44-13-12; P.L. 1985, ch. 181, art. 62, § 1.)

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.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.