Rhode Island General Laws Title 44. Taxation § 44-11-12. Dividends and interest excluded from net income

(1) Dividends received from the shares of stock of:

(2) Dividends received from the shares of stock of, or interest received on, the bonds, debentures, or other evidences of indebtedness or the distributive share of the taxable income of any public service corporation or company liable to a tax imposed by chapter 13 of this title.