Title 44
Taxation

Chapter 13
Public Service Corporation Tax

R.I. Gen. Laws § 44-13-9

§ 44-13-9. Entire gross earnings of business wholly within state.

In the case of every corporation carrying on business wholly within this state, its entire gross earnings from its operation for the preceding calendar year, or for the portion of the year that the corporation has carried on business, shall be apportioned to this state.

History of Section.
P.L. 1942, ch. 1212, art. 6, § 5; G.L. 1956, § 44-13-9; P.L. 1985, ch. 181, art. 62, § 1.