{"data":{"id":"us-ri/r.i.-gen.-laws-44-14-15","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-14-15","heading":"Dividends excluded from income.","body":"There shall not be included in a taxpayer’s net income dividends received from the shares of stock of:\n(1) Any corporation if over fifty percent (50%) of the corporation’s value was apportioned to this state in determining the tax last imposed on it by chapter 11 of this title;\n(2) Any utility if over fifty percent (50%) of the utility’s gross earnings was apportioned to this state in determining the tax last imposed on it by chapter 13 of this title;\n(3) Any banking institution liable to a tax under this chapter; and\n(4) Any corporation specified in § 44-11-1(4)(i).","path":["Title 44 Taxation","Chapter 14 Taxation of Banks"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-14/44-14-15.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:26Z","sha256":"c8e45b33304e3bffa4c70d868ea876915c4ad8d1f3f02017e40bb45e4f7facbf","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-14-14.5","next":"us-ri/r.i.-gen.-laws-44-14-16"},"notice":"GroundRules: Original legal text. Not legal advice."}