Statutes, codes, and regulations
General Laws of Rhode Island
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

R.I. Gen. Laws § 44-13-12

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Current through 2024 Public Law 457
Section 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.

R.I. Gen. Laws § 44-13-12

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