Rhode Island General Laws
Title 44 - Taxation
Chapter 44-13 - Public Service Corporation Tax

Section 44-13-1. - Domestic corporations subject to tax — “Gross earnings” defined — Deductions. - § 44-13-1. Domestic corporations subject to tax — “Gross earnings”...

Section 44-13-2. - Foreign corporations subject to tax. - § 44-13-2. Foreign corporations subject to tax. Every corporation enumerated...

Section 44-13-2.1. - Public service companies subject to tax. - § 44-13-2.1. Public service companies subject to tax. (a) Every...

Section 44-13-2.2. - Gross earnings of certain corporations and public service companies. - § 44-13-2.2. Gross earnings of certain corporations and public service...

Section 44-13-3. - Minimum tax. - § 44-13-3. Minimum tax. The tax imposed upon any corporation...

Section 44-13-4. - Rate of taxation. - § 44-13-4. Rate of taxation. The tax imposed will be...

Section 44-13-5. - Deductions for merchandise sales and alternative fuel. - § 44-13-5. Deductions for merchandise sales and alternative fuel. (a)...

Section 44-13-6. - Due date of annual return. - § 44-13-6. Due date of annual return. Every corporation shall...

Section 44-13-7. - Extension of time for filing of returns. - § 44-13-7. Extension of time for filing of returns. The...

Section 44-13-8. - Statements, returns, and rules and regulations. - § 44-13-8. Statements, returns, and rules and regulations. (a) Every...

Section 44-13-9. - Entire gross earnings of business wholly within state. - § 44-13-9. Entire gross earnings of business wholly within state....

Section 44-13-10. - Apportionment of earnings from business partially within state. - § 44-13-10. Apportionment of earnings from business partially within state....

Section 44-13-11. - Liability of fiduciaries. - § 44-13-11. Liability of fiduciaries. Any receiver, liquidator, trustee, assignee,...

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

Section 44-13-13. - Taxation of certain tangible personal property. - § 44-13-13. Taxation of certain tangible personal property. The lines,...

Section 44-13-13.1. - Personal property tax — Application of aggrieved party for hearing. - § 44-13-13.1. Personal property tax — Application of aggrieved party...

Section 44-13-13.2. - Personal property tax — Application to recover. - § 44-13-13.2. Personal property tax — Application to recover. Companies,...

Section 44-13-14. - Exemption of securities from taxation. - § 44-13-14. Exemption of securities from taxation. The owners of...

Section 44-13-15. - Determination and payment of tax. - § 44-13-15. Determination and payment of tax. Any tax imposed...

Section 44-13-16. - Claim for refund — Hearing upon denial. - § 44-13-16. Claim for refund — Hearing upon denial. (a)...

Section 44-13-17. - Interest on delinquent payments. - § 44-13-17. Interest on delinquent payments. If any tax imposed...

Section 44-13-18. - Lien on real estate. - § 44-13-18. Lien on real estate. The amount of any...

Section 44-13-19. - Supplemental returns. - § 44-13-19. Supplemental returns. Any corporation which shall fail to...

Section 44-13-20. - Power to summon witnesses. - § 44-13-20. Power to summon witnesses. The tax administrator may...

Section 44-13-21. - Service of summons. - § 44-13-21. Service of summons. The summons may be sent...

Section 44-13-22. - Enforcement of summons. - § 44-13-22. Enforcement of summons. Whenever any person or corporation...

Section 44-13-23. - Determination of tax without return. - § 44-13-23. Determination of tax without return. If any corporation...

Section 44-13-24. - Pecuniary penalty for failure to file return. - § 44-13-24. Pecuniary penalty for failure to file return. In...

Section 44-13-25. - Pecuniary penalty for false return. - § 44-13-25. Pecuniary penalty for false return. In case a...

Section 44-13-26. - Collection of pecuniary penalties. - § 44-13-26. Collection of pecuniary penalties. The amount added to...

Section 44-13-27. - Examination of records and witnesses. - § 44-13-27. Examination of records and witnesses. The tax administrator,...

Section 44-13-28. - Penalty for violations by corporation. - § 44-13-28. Penalty for violations by corporation. Whenever any corporation...

Section 44-13-29. - Penalty for violations by individuals. - § 44-13-29. Penalty for violations by individuals. Whenever any person...

Section 44-13-30. - Penalty for failure to file return or statement. - § 44-13-30. Penalty for failure to file return or statement....

Section 44-13-31. - Hearing on application by corporation. - § 44-13-31. Hearing on application by corporation. Any corporation aggrieved...

Section 44-13-32. - Appeals. - § 44-13-32. Appeals. Appeals from administrative orders or decisions made...

Section 44-13-33. - Collection by writ of execution. - § 44-13-33. Collection by writ of execution. If any tax...

Section 44-13-34. - Severability. - § 44-13-34. Severability. The provisions of this chapter are declared...

Section 44-13-35. - Gross earnings exempt from the public service corporation tax. - § 44-13-35. Gross earnings exempt from the public service corporation...

Section 44-13-36. - Public service corporation tax included in utility rates. - § 44-13-36. Public service corporation tax included in utility rates....