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

Rhode Island Statutes

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

Rhode Island § 44-13-12

Title 44Taxation

Ch. 44-13Public Service Corporation Tax

This text of Rhode Island § 44-13-12 (§ 44-13-12. Intangibles exempt from taxation — Corporation whose property is operated by another.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

R.I. Gen. Laws § 44-13-12 (2026).

Text

§ 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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§ 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.