Rhode Island Statutes
§ 44-13-12 — § 44-13-12. Intangibles exempt from taxation — Corporation whose property is operated by another.
§ 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.
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Rhode Island § 44-13-12 (§ 44-13-12. Intangibles exempt from taxation — Corporation whose property is operated by another.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
P.L. 1942, ch. 1212, art. 6, § 6; G.L. 1956, § 44-13-12; P.L. 1985, ch. 181, art. 62, § 1.
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