Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-13-2
Foreign corporations subject to tax
Every corporation enumerated in § 44-13-4, organized or incorporated outside of this state and carrying on or being authorized to carry on business within this state, shall annually pay a tax or excise to the state for the privilege of carrying on or being authorized to carry on business within this state during any part of the preceding calendar year. The tax shall be in addition to any tax upon its real estate and tangible personal property locally or otherwise assessed and shall be measured by its gross earnings, determined as provided in § 44-13-1(b), for the preceding calendar year or for the portion of the year that the corporation has carried on or was authorized to carry on business within this state, and shall be computed at the rates prescribed in § 44-13-4.
Amendment history
History of Section. P.L. 1942, ch. 1212, art. 6, § 1; G.L. 1956, § 44-13-2; P.L. 1978, ch. 163, § 1; P.L. 1985, ch. 181, art. 62, § 1.
Source: view the official text
In this chapter (40 sections)
- 44-13-1 · Domestic corporations subject to tax â âGross earningsâ…
- 44-13-2 · Foreign corporations subject to tax
- 44-13-2.1 · Public service companies subject to tax
- 44-13-2.2 · Gross earnings of certain corporations and public service…
- 44-13-3 · Minimum tax
- 44-13-4 · Rate of taxation
- 44-13-5 · Deductions for merchandise sales and alternative fuel
- 44-13-6 · Due date of annual return
- 44-13-7 · Extension of time for filing of returns
- 44-13-8 · Statements, returns, and rules and regulations
- 44-13-9 · Entire gross earnings of business wholly within state
- 44-13-10 · Apportionment of earnings from business partially within…
- 44-13-11 · Liability of fiduciaries
- 44-13-12 · Intangibles exempt from taxation â Corporation whose…
- 44-13-13 · Taxation of certain tangible personal property
- 44-13-13.1 · Personal property tax â Application of aggrieved party…
- 44-13-13.2 · Personal property tax â Application to recover
- 44-13-14 · Exemption of securities from taxation
- 44-13-15 · Determination and payment of tax
- 44-13-16 · Claim for refund â Hearing upon denial
- 44-13-17 · Interest on delinquent payments
- 44-13-18 · Lien on real estate
- 44-13-19 · Supplemental returns
- 44-13-20 · Power to summon witnesses
- 44-13-21 · Service of summons
- 44-13-22 · Enforcement of summons
- 44-13-23 · Determination of tax without return
- 44-13-24 · Pecuniary penalty for failure to file return
- 44-13-25 · Pecuniary penalty for false return
- 44-13-26 · Collection of pecuniary penalties
- 44-13-27 · Examination of records and witnesses
- 44-13-28 · Penalty for violations by corporation
- 44-13-29 · Penalty for violations by individuals
- 44-13-30 · Penalty for failure to file return or statement
- 44-13-31 · Hearing on application by corporation
- 44-13-32 · Appeals
- 44-13-33 · Collection by writ of execution
- 44-13-34 · Severability
- 44-13-35 · Gross earnings exempt from the public service corporation tax
- 44-13-36 · Public service corporation tax included in utility rates