Rhode Island § 44-13-2.1 § 44-13-2.1. Public service companies subject to tax.

Rhode Island Statutes

§ 44-13-2.1 — § 44-13-2.1. Public service companies subject to tax.

Rhode Island § 44-13-2.1

Title 44Taxation

Ch. 44-13Public Service Corporation Tax

This text of Rhode Island § 44-13-2.1 (§ 44-13-2.1. Public service companies subject to tax.) 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 § 44-13-2.1 (2026).

Text

§ 44-13-2.1. Public service companies subject to tax.
(a) Every public service company defined, foreign or domestic, engaging in any of the
            same businesses within this state of any corporation enumerated in § 44-13-4, shall annually pay a tax or excise to the state for the privilege of carrying on
            or being authorized to carry on business within this state during any part of the
            preceding calendar year. The tax shall be in addition to any tax upon its real estate
            and tangible personal property locally or otherwise assessed and shall be measured
            by its gross earnings determined in the same manner as provided for corporations under
            § 44-13-1(b) 

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§ 44-13-2.1. Public service companies subject to tax.

(a) Every public service company defined, foreign or domestic, engaging in any of the same businesses within this state of any corporation enumerated in § 44-13-4, shall annually pay a tax or excise to the state for the privilege of carrying on or being authorized to carry on business within this state during any part of the preceding calendar year. The tax shall be in addition to any tax upon its real estate and tangible personal property locally or otherwise assessed and shall be measured by its gross earnings determined in the same manner as provided for corporations under § 44-13-1(b) for the preceding calendar year or for the portion of the year that the public service company has carried on or was authorized to carry on business within this state, and shall be computed at the rates prescribed in § 44-13-4. All other provisions of this chapter and title as they relate to public service corporations shall apply to public service companies.

(b) For purposes of this chapter, "public service companyâ€� means and includes every joint stock company, association, partnership (limited or general), joint venture, or other entity or individual formed for or engaged in any business which, when engaged in by a corporation, is subject to tax under this chapter.