R.I. Gen. Laws § 44-13.1-4 — Restriction on abandonments

No railroad corporation shall be eligible to the tax exemption provided for in § 44-13.1-1 [repealed] if it shall abandon rail freight service during the period July 1, 1985
to June 30, 1989, and eligibility for the exemption shall only be granted upon the
receipt by the tax administrator of a certificate from a railroad corporation that
no abandonment shall occur during the period specified in this section.