Title 44
Taxation

Chapter 3
Property Subject to Taxation

R.I. Gen. Laws § 44-3-2.1

§ 44-3-2.1. Tax on intangible personal property prohibited.

Notwithstanding any other provisions of the general laws to the contrary, no city or town shall assess any tax on intangible personal property.

History of Section.
P.L. 1969, ch. 197, art. 7, § 1.