General exemptions inapplicable to property used for manufacturing.

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Notwithstanding any other provision of this chapter, real and personal property devoted to manufacturing purposes shall not be exempt from taxation except as provided by §§ 44-3-3(21) [now see § 44-3-3(20)], 44-3-3(23) [now see § 44-3-3(22)], 44-3-3.1, 44-3-9, and 44-5-38.

History of Section.
G.L. 1938, ch. 29, § 2A; P.L. 1946, ch. 1781, § 1; G.L. 1956, § 44-3-6; P.L. 1976, ch. 131, § 1; P.L. 1995, ch. 106, § 2.


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