Rhode Island General Laws — Title 44 (Taxation)

R.I. Gen. Laws § 44-18-6 — Person defined

âPersonâ includes any individual, partnership, association, corporation, estate, trust,
fiduciary, limited liability company, limited liability partnership, or any other
legal entity.

Last amended: History of Section. P.L. 1947, ch. 1887, art. 2, Â§ 5; G.L. 1956, Â§ 44-18-6; P.L. 2006, ch. 246, art. 30, Â§ 9.

Source: official text