Title 44
Taxation

Chapter 11
Business Corporation Tax

R.I. Gen. Laws § 44-11-11.2

§ 44-11-11.2. Definition of “treatment facility”.

For the purpose of § 44-11-11.1(a) and (h), “treatment facility” also means any tangible personal property exempt from taxation under § 44-3-3(26).

History of Section.
P.L. 1985, ch. 363, § 3.