Title 44
Taxation

Chapter 13
Public Service Corporation Tax

R.I. Gen. Laws § 44-13-13.2

§ 44-13-13.2. Personal property tax — Application to recover.

Companies, which become subject to personal property taxes by reason of the tax imposed by § 44-13-13 may file with the public utilities commission to recover the additional tax expense. The commission shall make a decision upon any application filed during the year 1982 within one hundred and eighty (180) days of the filing; provided, that payment of all taxes and interest due under § 44-13-13 shall be a condition precedent to the filing with the public utilities commission.

History of Section.
P.L. 1981, ch. 200, § 2; P.L. 1982, ch. 19, § 3.