§ 44-13-2. Foreign corporations subject to tax. Every corporation enumerated in § 44-13-4, organized or incorporated outside of this state and carrying on or being authorized to carry on business within this state, shall annually pay a tax or excise to the state for the privilege of carrying on or being authorized to carry on business within this state during any part of the preceding calendar year. The tax shall be in addition to any tax upon its real estate and tangible personal property locally or otherwise assessed and shall be measured by its gross earnings, determined as provided in § 44-13-1(b), for the preceding calendar year or for the portion of the year that the corporation has carried on or was authorized to carry on business within this state, and shall be computed at the rates prescribed in § 44-13-4.
History of Section. (P.L. 1942, ch. 1212, art. 6, § 1; G.L. 1956, § 44-13-2; P.L. 1978, ch. 163, § 1; P.L. 1985, ch. 181, art. 62, § 1.)
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