Rhode Island General Laws — Title 44 (Taxation) R.I. Gen. Laws § 44-12-12 — Repealed Last amended: History of Section. G.L. 1938, ch. 39, § 4; P.L. 1939, ch. 665, § 4; G.L. 1956, § 44-12-12; Repealed by P.L. 2014, ch. 145, art. 12, § 20, effective June 19, 2014. Source: official text