§ 44-13-1. Domestic corporations subject to tax — “Gross earnings” defined — Deductions. (a) Every corporation enumerated in § 44-13-4, incorporated under the laws of this state, shall annually pay a tax or excise to the state for the privilege of existing as a corporation during any part of the preceding calendar year. The tax […]
§ 44-13-10. Apportionment of earnings from business partially within state. In the case of every corporation carrying on business both within and outside of this state, its entire gross earnings from its operation for the preceding calendar year, or for the portion of the year that the corporation has carried on business within this state, […]
§ 44-13-11. Liability of fiduciaries. Any receiver, liquidator, trustee, assignee, conservator, or other fiduciary conducting or liquidating the business or selling the assets of any corporation shall be subject to the provisions of and the tax imposed by this chapter in the same manner and to the same extent as if the business were being […]
§ 44-13-12. Intangibles exempt from taxation — Corporation whose property is operated by another. Except as provided in any act of incorporation, the intangible property of any corporation liable to a tax under this chapter and the intangible property and gross earnings of any corporation the property of which is operated in this state by […]
§ 44-13-13. Taxation of certain tangible personal property. The lines, cables, conduits, ducts, pipes, machines and machinery, equipment, and other tangible personal property within this state of telegraph, cable, and telecommunications corporations and express corporations, used exclusively in the carrying on of the business of the corporation shall be exempt from local taxation; provided, that […]
§ 44-13-13.1. Personal property tax — Application of aggrieved party for hearing. Any company aggrieved by any action in determining the amount of any tax or assessment imposed by the provisions of § 44-13-13 may apply in writing to the tax administrator within thirty (30) days of the mailing of the notice of tax or […]
§ 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 […]
§ 44-13-14. Exemption of securities from taxation. The owners of shares of stock, bonds, debentures, and other evidences of indebtedness of any corporation liable to a tax under this chapter and of any corporation the property of which is operated in this state by any corporation shall be exempt from taxation in this state thereon. […]
§ 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 […]
§ 44-13-16. Claim for refund — Hearing upon denial. (a) Any corporation may file a claim for refund with the tax administrator at any time within two (2) years after the tax has been paid. If the tax administrator determines that the corporation has paid a tax in excess of the amount lawfully due, he […]
§ 44-13-17. Interest on delinquent payments. If any tax imposed by this chapter is not paid when due, the corporation shall be required to pay as part of the tax interest on the tax at the annual rate provided by § 44-1-7 from that time. History of Section.P.L. 1942, ch. 1212, art. 6, § 7; […]
§ 44-13-18. Lien on real estate. The amount of any tax, penalty, and interest charge imposed upon any corporation under the provisions of this chapter shall, until collected, constitute a lien upon the corporation’s real estate located in this state, and the lien shall take precedence over any other lien or encumbrance on the real […]
§ 44-13-19. Supplemental returns. Any corporation which shall fail to include in its return any items of gross earnings or any other information required by this chapter or by prescribed regulations, shall make a supplemental return disclosing these facts. Upon the filing of a supplemental return, the tax administrator shall examine the return and shall […]
§ 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 […]
§ 44-13-2.1. Public service companies subject to tax. (a) Every public service company defined, foreign or domestic, engaging in any of the same businesses within this state of any corporation enumerated in § 44-13-4, shall annually pay a tax or excise to the state for the privilege of carrying on or being authorized to carry […]
§ 44-13-2.2. Gross earnings of certain corporations and public service companies. (a) A corporation or public service company whose principal business in this state is not an activity enumerated in § 44-13-4 but engages in that activity in this state, shall be subject to tax pursuant to this chapter as measured by the gross earnings […]
§ 44-13-20. Power to summon witnesses. The tax administrator may summon any corporation, or officer, agent, or employee of the corporation, or any other person to appear before the tax administrator and produce records and documents at a time and place named in the summons and to give testimony and to answer interrogatories, under oath, […]
§ 44-13-21. Service of summons. The summons may be sent by registered or certified mail to the corporation or any officer, agent, or employee of the corporation, or to any other person, or may be left by any authorized agent of the tax administrator with the corporation, or with any officer, agent, or employee of […]
§ 44-13-22. Enforcement of summons. Whenever any person or corporation summoned under the provisions of §§ 44-13-20 and 44-13-21 neglects or refuses to obey the summons or to give testimony or to answer interrogatories as required, the tax administrator may apply to the sixth (6th) division of the district court for a citation against the […]
§ 44-13-23. Determination of tax without return. If any corporation fails to file a return at the time prescribed by law, the tax administrator shall proceed to determine the tax from any information he or she can obtain. History of Section.P.L. 1942, ch. 1212, art. 6, § 10; G.L. 1956, § 44-13-23; P.L. 1985, ch. […]
