Rhode Island General Laws 39-17-4. Apportionment of gross earnings among cities and towns
In case any corporation shall do business in more than one town or city, and it shall be unable to ascertain the amount of its gross earnings in each town or city separately from actual accounts kept thereof, its returns of gross earnings to be made as provided in § 39-17-3 shall state the gross earnings of its entire business and the length of its wires, pipes, mains, or tracks in the streets and highways of each town or city, and the gross earnings from its business in the town or city shall be taken to be that proportion of the whole gross earnings that the length of its wires, pipes, mains, or tracks in the streets and highways of the city or town bears to the total length of all its wires, pipes, mains, or tracks in streets and highways.
History of Section.
G.L. 1896, ch. 77, § 3; G.L. 1909, ch. 91, § 3; G.L. 1923, ch. 103, § 3; G.L. 1938, ch. 126, § 3; G.L. 1956, § 39-17-4; P.L. 1997, ch. 326, § 119.
Terms Used In Rhode Island General Laws 39-17-4
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- town: may be construed to include city; the words "town council" include city council; the words "town clerk" include city clerk; the words "ward clerk" include clerk of election district; the words "town treasurer" include city treasurer; and the words "town sergeant" include city sergeant. See Rhode Island General Laws 43-3-9