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Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-13-12

Intangibles exempt from taxation — Corporation whose property is operated by another

Official textwebserver.rilegislature.govlast amended

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.

Amendment history

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

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In this chapter (40 sections)
  1. 44-13-1 · Domestic corporations subject to tax — “Gross earnings”…
  2. 44-13-2 · Foreign corporations subject to tax
  3. 44-13-2.1 · Public service companies subject to tax
  4. 44-13-2.2 · Gross earnings of certain corporations and public service…
  5. 44-13-3 · Minimum tax
  6. 44-13-4 · Rate of taxation
  7. 44-13-5 · Deductions for merchandise sales and alternative fuel
  8. 44-13-6 · Due date of annual return
  9. 44-13-7 · Extension of time for filing of returns
  10. 44-13-8 · Statements, returns, and rules and regulations
  11. 44-13-9 · Entire gross earnings of business wholly within state
  12. 44-13-10 · Apportionment of earnings from business partially within…
  13. 44-13-11 · Liability of fiduciaries
  14. 44-13-12 · Intangibles exempt from taxation — Corporation whose…
  15. 44-13-13 · Taxation of certain tangible personal property
  16. 44-13-13.1 · Personal property tax — Application of aggrieved party…
  17. 44-13-13.2 · Personal property tax — Application to recover
  18. 44-13-14 · Exemption of securities from taxation
  19. 44-13-15 · Determination and payment of tax
  20. 44-13-16 · Claim for refund — Hearing upon denial
  21. 44-13-17 · Interest on delinquent payments
  22. 44-13-18 · Lien on real estate
  23. 44-13-19 · Supplemental returns
  24. 44-13-20 · Power to summon witnesses
  25. 44-13-21 · Service of summons
  26. 44-13-22 · Enforcement of summons
  27. 44-13-23 · Determination of tax without return
  28. 44-13-24 · Pecuniary penalty for failure to file return
  29. 44-13-25 · Pecuniary penalty for false return
  30. 44-13-26 · Collection of pecuniary penalties
  31. 44-13-27 · Examination of records and witnesses
  32. 44-13-28 · Penalty for violations by corporation
  33. 44-13-29 · Penalty for violations by individuals
  34. 44-13-30 · Penalty for failure to file return or statement
  35. 44-13-31 · Hearing on application by corporation
  36. 44-13-32 · Appeals
  37. 44-13-33 · Collection by writ of execution
  38. 44-13-34 · Severability
  39. 44-13-35 · Gross earnings exempt from the public service corporation tax
  40. 44-13-36 · Public service corporation tax included in utility rates
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