Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-5.3-5 — Application
The statewide exemption set forth in this chapter shall not apply to:
(1) Public service corporation tangible property subject to taxation pursuant to § 44-13-13; and
(2) Renewable energy resources and associated equipment subject to taxation pursuant to
§ 44-5-3(c).
Source: official text