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.
Amendment history
History of Section. G.L. 1923, ch. 37, § 22; P.L. 1929, ch. 1428, § 1; G.L. 1938, ch. 41, §§ 2, 6; P.L. 1940, ch. 874, § 1; G.L. 1956, § 44-17-6; P.L. 1988, ch. 267, § 1.
Source: view the official text
In this chapter (10 sections)
- 44-17-1 · Companies required to file â Payment of tax â Retaliatory…
- 44-17-1.1 · Records required
- 44-17-2 · Amounts included as gross premiums
- 44-17-3 · Extension of time for filing return
- 44-17-4 · Assessment of tax on available information â Interest on…
- 44-17-4.1 · Claims for refund â Hearing upon denial
- 44-17-4.2 · Hearing by administrator on application
- 44-17-5 · Appeals
- 44-17-6 · âOcean marine insuranceâ defined
- 44-17-11 · Penalties for violations â Interest on delinquencies