R.I. Gen. Laws § 44-13-13.2 — Personal property tax — Application to recover

Companies, which become subject to personal property taxes by reason of the tax imposed
by § 44-13-13 may file with the public utilities commission to recover the additional tax expense.
The commission shall make a decision upon any application filed during the year 1982
within one hundred and eighty (180) days of the filing; provided, that payment of
all taxes and interest due under § 44-13-13 shall be a condition precedent to the filing with the public utilities commission.