Rhode Island General Laws 44-3-2.1. Tax on intangible personal property prohibited
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Notwithstanding any other provisions of the general laws to the contrary, no city or town shall assess any tax on intangible personal property.
History of Section.
P.L. 1969, ch. 197, art. 7, § 1.
Terms Used In Rhode Island General Laws 44-3-2.1
- Personal property: All property that is not real property.
- 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