{"data":{"id":"us-ri/r.i.-gen.-laws-44-13-12","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-13-12","heading":"Intangibles exempt from taxation — Corporation whose property is operated by another.","body":"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 the first corporation shall be exempt from taxation.","path":["Title 44 Taxation","Chapter 13 Public Service Corporation Tax"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-13/44-13-12.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:25Z","sha256":"235b38ce775aba6f551f506481000bf100d759b2295b4c1e290b5e9ed47e4102","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-13-11","next":"us-ri/r.i.-gen.-laws-44-13-13"},"notice":"GroundRules: Original legal text. Not legal advice."}