WEISBERGER, Chief Justice.
This case comes before us on a petition for certiorari filed by Associated Electric & Gas Insurance Services, Ltd. (AEGIS), seeking review of a judgment entered by a judge of the District Court sustaining a final decision rendered by R. Gary Clark, the tax administrator of the State of Rhode Island, imposing a tax of 2 percent on gross premiums charged by AEGIS to four Rhode Island natural-gas utility companies...
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