Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-13-12 — Intangibles exempt from taxation â 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.

Last amended: History of Section. P.L. 1942, ch. 1212, art. 6, Â§ 6; G.L. 1956, Â§ 44-13-12; P.L. 1985, ch. 181, art. 62, Â§ 1.

Source: official text

R.I. Gen. Laws § 44-13-12 — Intangibles exempt from taxation â Corporation whose property is operated by another

R.I. Gen. Laws § 44-13-12 — Intangibles exempt from taxation â Corporation whose property is operated by another