Public Service Corporation Tax

  1. Law
  2. Rhode Island General Laws
  3. Taxation
  4. Public Service Corporation Tax

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Section
44-13-1

Domestic corporations subject to tax - "Gross earnings" defined - Deductions.

Section
44-13-2

Foreign corporations subject to tax.

Section
44-13-2.1

Public service companies subject to tax.

Section
44-13-2.2

Gross earnings of certain corporations and public service companies.

Section
44-13-3

Minimum tax.

Section
44-13-4

Rate of taxation.

Section
44-13-5

Deductions for merchandise sales and alternative fuel.

Section
44-13-6

Due date of annual return.

Section
44-13-7

Extension of time for filing of returns.

Section
44-13-8

Statements, returns, and rules and regulations.

Section
44-13-9

Entire gross earnings of business wholly within state.

Section
44-13-10

Apportionment of earnings from business partially within state.

Section
44-13-11

Liability of fiduciaries.

Section
44-13-12

Intangibles exempt from taxation - Corporation whose property is operated by another.

Section
44-13-13

Taxation of certain tangible personal property.

Section
44-13-13.1

Personal property tax - Application of aggrieved party for hearing.

Section
44-13-13.2

Personal property tax - Application to recover.

Section
44-13-14

Exemption of securities from taxation.

Section
44-13-15

Determination and payment of tax.

Section
44-13-16

Claim for refund - Hearing upon denial.

Section
44-13-17

Interest on delinquent payments.

Section
44-13-18

Lien on real estate.

Section
44-13-19

Supplemental returns.

Section
44-13-20

Power to summon witnesses.

Section
44-13-21

Service of summons.

Section
44-13-22

Enforcement of summons.

Section
44-13-23

Determination of tax without return.

Section
44-13-24

Pecuniary penalty for failure to file return.

Section
44-13-25

Pecuniary penalty for false return.

Section
44-13-26

Collection of pecuniary penalties.

Section
44-13-27

Examination of records and witnesses.

Section
44-13-28

Penalty for violations by corporation.

Section
44-13-29

Penalty for violations by individuals.

Section
44-13-30

Penalty for failure to file return or statement.

Section
44-13-31

Hearing on application by corporation.

Section
44-13-32

Appeals.

Section
44-13-33

Collection by writ of execution.

Section
44-13-34

Severability.

Section
44-13-35

Gross earnings exempt from the public service corporation tax.

Section
44-13-36

Public service corporation tax included in utility rates.