Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-17-6 — âOcean marine insuranceâ defined
For purposes of this chapter, âocean marine insuranceâ means contracts of insurance
written by every domestic, foreign, or alien insurance company transacting the business
of marine insurance within this state, with respect to all insurance written within
this state, upon hulls, freights, or disbursements, or upon goods, wares, merchandise,
and all other personal property and interests therein, in course of exportation from,
importation into any country, or transportation coastwise, including transportation
by land or water from point of origin to final destination in respect to, appertaining
to, or in connection with, any and all risks or perils of navigation, transit, or
transportation, and while being prepared for, and while awaiting shipment, and during
any delays, storage, transshipment, or reshipment incident thereto, but only in connection
with exportation from, importation into any country, or transportation coastwise,
and including war risks and marine builders risks.
Source: official text