Rhode Island § 44-13-15 - Public Service Corporation Tax
Full text of Rhode Island Rhode Island General Laws § 44-13-15 — Public Service Corporation Tax, with citation guidance and answers to common questions.
§ 44-13-15. Public Service Corporation Tax
R.I. Gen. Laws § 44-13-15
§ 44-13-15. Determination and payment of tax.
Any tax imposed under the terms of this chapter shall be due and payable upon the last day upon which a return must be filed under the provisions of §§ 44-13-6 and 44-13-7. Upon the filing of the return, the full amount of any tax, as computed by the corporation, shall be paid to the tax administrator. As soon as practicable after the return is filed, the tax administrator shall examine it and determine the correct amount of the tax, and, if an additional tax is due, the tax administrator shall notify the corporation, and the tax shall be paid within thirty (30) days after the mailing of the notice. The failure of the corporation to receive any notice required by this section shall not relieve it of the obligation to pay any tax imposed under the terms of this chapter or any interest or penalties.
History of Section.
P.L. 1942, ch. 1212, art. 6, § 7; G.L. 1956, § 44-13-15; P.L. 1985, ch. 181, art.
62, § 1.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-13-15
What does Rhode Island General Laws § 44-13-15 cover?
Section 44-13-15 ("Public Service Corporation Tax") is part of the Rhode Island General Laws, the codified statutory law of Rhode Island. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Rhode Island § 44-13-15?
A common citation format is "Rhode Island General Laws § 44-13-15" (Rhode Island). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Rhode Island law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Rhode Island official source linked on this page or consult a licensed Rhode Island attorney.
How does Rhode Island § 44-13-15 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Rhode Island can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Rhode Island.