R.I. Gen. Laws tit. 44, ch. 13 – Public Service Corporation Tax | Midpage

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Rhode Island General Laws

Chapter 44-13

R.I. Gen. Laws tit. 44, ch. 13

Public Service Corporation Tax

44-13-1Domestic corporations subject to tax — “Gross earnings” defined — Deductions 44-13-2Foreign corporations subject to tax 44-13-2.1Public service companies subject to tax 44-13-2.2Gross earnings of certain corporations and public service companies 44-13-3Minimum tax 44-13-4Rate of taxation 44-13-5Deductions for merchandise sales and alternative fuel 44-13-6Due date of annual return 44-13-7Extension of time for filing of returns 44-13-8Statements, returns, and rules and regulations 44-13-9Entire gross earnings of business wholly within state 44-13-10Apportionment of earnings from business partially within state 44-13-11Liability of fiduciaries 44-13-12Intangibles exempt from taxation — Corporation whose property is operated by another 44-13-13Taxation of certain tangible personal property 44-13-13.1Personal property tax — Application of aggrieved party for hearing 44-13-13.2Personal property tax — Application to recover 44-13-14Exemption of securities from taxation 44-13-15Determination and payment of tax 44-13-16Claim for refund — Hearing upon denial 44-13-17Interest on delinquent payments 44-13-18Lien on real estate 44-13-19Supplemental returns 44-13-20Power to summon witnesses 44-13-21Service of summons 44-13-22Enforcement of summons 44-13-23Determination of tax without return 44-13-24Pecuniary penalty for failure to file return 44-13-25Pecuniary penalty for false return 44-13-26Collection of pecuniary penalties 44-13-27Examination of records and witnesses 44-13-28Penalty for violations by corporation 44-13-29Penalty for violations by individuals 44-13-30Penalty for failure to file return or statement 44-13-31Hearing on application by corporation 44-13-32Appeals 44-13-33Collection by writ of execution 44-13-34Severability 44-13-35Gross earnings exempt from the public service corporation tax 44-13-36Public service corporation tax included in utility rates 44-13-37Temporary relief from the gross earnings tax on electricity and gas