Chapter 13
Public Service Corporation Tax

Index of Sections

§ 44-13-1. Domestic corporations subject to tax — “Gross earnings” defined — Deductions.

§ 44-13-2. Foreign corporations subject to tax.

§ 44-13-2.1. Public service companies subject to tax.

§ 44-13-2.2. Gross earnings of certain corporations and public service companies.

§ 44-13-3. Minimum tax.

§ 44-13-4. Rate of taxation.

§ 44-13-5. Deductions for merchandise sales and alternative fuel.

§ 44-13-6. Due date of annual return.

§ 44-13-7. Extension of time for filing of returns.

§ 44-13-8. Statements, returns, and rules and regulations.

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

§ 44-13-10. Apportionment of earnings from business partially within state.

§ 44-13-11. Liability of fiduciaries.

§ 44-13-12. Intangibles exempt from taxation — Corporation whose property is operated by another.

§ 44-13-13. Taxation of certain tangible personal property.

§ 44-13-13.1. Personal property tax — Application of aggrieved party for hearing.

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

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

§ 44-13-15. Determination and payment of tax.

§ 44-13-16. Claim for refund — Hearing upon denial.

§ 44-13-17. Interest on delinquent payments.

§ 44-13-18. Lien on real estate.

§ 44-13-19. Supplemental returns.

§ 44-13-20. Power to summon witnesses.

§ 44-13-21. Service of summons.

§ 44-13-22. Enforcement of summons.

§ 44-13-23. Determination of tax without return.

§ 44-13-24. Pecuniary penalty for failure to file return.

§ 44-13-25. Pecuniary penalty for false return.

§ 44-13-26. Collection of pecuniary penalties.

§ 44-13-27. Examination of records and witnesses.

§ 44-13-28. Penalty for violations by corporation.

§ 44-13-29. Penalty for violations by individuals.

§ 44-13-30. Penalty for failure to file return or statement.

§ 44-13-31. Hearing on application by corporation.

§ 44-13-32. Appeals.

§ 44-13-33. Collection by writ of execution.

§ 44-13-34. Severability.

§ 44-13-35. Gross earnings exempt from the public service corporation tax.

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

§ 44-13-37. Temporary relief from the gross earnings tax on electricity and gas.