§ 44-13.1-2 Assessment of amounts of tax and payments to cities and towns and fire districts
§ 44-13.1-3 Payment in lieu of taxes
§ 44-13.1-4 Restriction on abandonments
§ 44-13.1-5 Repeal of inconsistent acts
§ 44-13.1-7 Repeal of exemption and study commission provisions
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Terms Used In Rhode Island General Laws > Chapter 44-13.1 - Taxation of Railroad Corporations

  • 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.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • 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