Title 44
Taxation

Chapter 13
Public Service Corporation Tax

R.I. Gen. Laws § 44-13-14

§ 44-13-14. Exemption of securities from taxation.

The owners of shares of stock, bonds, debentures, and other evidences of indebtedness of any corporation liable to a tax under this chapter and of any corporation the property of which is operated in this state by any corporation shall be exempt from taxation in this state thereon.

History of Section.
P.L. 1942, ch. 1212, art. 6, § 6; G.L. 1956, § 44-13-14; P.L. 1985, ch. 181, art. 62, § 1.