Chapter

Public Service Corporation Tax

R.I. Gen. Laws § 44-13-1— Domestic corporations subject to tax — “Gross earnings” defined — Deductions
R.I. Gen. Laws § 44-13-2— Foreign corporations subject to tax
R.I. Gen. Laws § 44-13-2.1— Public service companies subject to tax
R.I. Gen. Laws § 44-13-2.2— Gross earnings of certain corporations and public service companies
R.I. Gen. Laws § 44-13-3— Minimum tax
R.I. Gen. Laws § 44-13-4— Rate of taxation
R.I. Gen. Laws § 44-13-5— Deductions for merchandise sales and alternative fuel
R.I. Gen. Laws § 44-13-6— Due date of annual return
R.I. Gen. Laws § 44-13-7— Extension of time for filing of returns
R.I. Gen. Laws § 44-13-8— Statements, returns, and rules and regulations
R.I. Gen. Laws § 44-13-9— Entire gross earnings of business wholly within state
R.I. Gen. Laws § 44-13-10— Apportionment of earnings from business partially within state
R.I. Gen. Laws § 44-13-11— Liability of fiduciaries
R.I. Gen. Laws § 44-13-12— Intangibles exempt from taxation — Corporation whose property is operated by another
R.I. Gen. Laws § 44-13-13— Taxation of certain tangible personal property
R.I. Gen. Laws § 44-13-13.1— Personal property tax — Application of aggrieved party for hearing
R.I. Gen. Laws § 44-13-13.2— Personal property tax — Application to recover
R.I. Gen. Laws § 44-13-14— Exemption of securities from taxation
R.I. Gen. Laws § 44-13-15— Determination and payment of tax
R.I. Gen. Laws § 44-13-16— Claim for refund — Hearing upon denial
R.I. Gen. Laws § 44-13-17— Interest on delinquent payments
R.I. Gen. Laws § 44-13-18— Lien on real estate
R.I. Gen. Laws § 44-13-19— Supplemental returns
R.I. Gen. Laws § 44-13-20— Power to summon witnesses
R.I. Gen. Laws § 44-13-21— Service of summons
R.I. Gen. Laws § 44-13-22— Enforcement of summons
R.I. Gen. Laws § 44-13-23— Determination of tax without return
R.I. Gen. Laws § 44-13-24— Pecuniary penalty for failure to file return
R.I. Gen. Laws § 44-13-25— Pecuniary penalty for false return
R.I. Gen. Laws § 44-13-26— Collection of pecuniary penalties
R.I. Gen. Laws § 44-13-27— Examination of records and witnesses
R.I. Gen. Laws § 44-13-28— Penalty for violations by corporation
R.I. Gen. Laws § 44-13-29— Penalty for violations by individuals
R.I. Gen. Laws § 44-13-30— Penalty for failure to file return or statement
R.I. Gen. Laws § 44-13-31— Hearing on application by corporation
R.I. Gen. Laws § 44-13-32— Appeals
R.I. Gen. Laws § 44-13-33— Collection by writ of execution
R.I. Gen. Laws § 44-13-34— Severability
R.I. Gen. Laws § 44-13-35— Gross earnings exempt from the public service corporation tax
R.I. Gen. Laws § 44-13-36— Public service corporation tax included in utility rates
R.I. Gen. Laws § 44-13-37— Temporary relief from the gross earnings tax on electricity and gas