Rhode Island § 44-13-2 - Public Service Corporation Tax
Full text of Rhode Island Rhode Island General Laws § 44-13-2 — Public Service Corporation Tax, with citation guidance and answers to common questions.
§ 44-13-2. Public Service Corporation Tax
R.I. Gen. Laws § 44-13-2
§ 44-13-2. Foreign corporations subject to tax.
Every corporation enumerated in § 44-13-4, organized or incorporated outside of this state and carrying on or being authorized to carry on business within this state, shall annually pay a tax or excise to the state for the privilege of carrying on or being authorized to carry on business within this state during any part of the preceding calendar year. The tax shall be in addition to any tax upon its real estate and tangible personal property locally or otherwise assessed and shall be measured by its gross earnings, determined as provided in § 44-13-1(b), for the preceding calendar year or for the portion of the year that the corporation has carried on or was authorized to carry on business within this state, and shall be computed at the rates prescribed in § 44-13-4.
History of Section.
P.L. 1942, ch. 1212, art. 6, § 1; G.L. 1956, § 44-13-2; P.L. 1978, ch. 163, § 1; P.L.
1985, ch. 181, art. 62, § 1.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 44-13-2
What does Rhode Island General Laws § 44-13-2 cover?
Section 44-13-2 ("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 § 44-13-2?
A common citation format is "Rhode Island General Laws § 44-13-2" (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 § 44-13-2 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.