Title 44
Taxation

Chapter 13
Public Service Corporation Tax

R.I. Gen. Laws § 44-13-36

§ 44-13-36. Public service corporation tax included in utility rates.

Every corporation whose principal business is manufacturing, selling, distributing and/or transmitting electricity or heating gas shall directly reflect in its rates charged for the electricity or gas used in the manufacturing process, as defined in § 44-18-30(7), the actual public service corporation tax rates in effect for those sales of electricity and gas.

History of Section.
P.L. 1994, ch. 70, art. 14, § 1; P.L. 1997, ch. 357, § 8.