R.I. Gen. Laws § 44-62-6 — Definitions

The following words and phrases used in this chapter shall have the meanings given
to them in this section unless the context clearly indicates otherwise:
(1) “Business entity” means an entity authorized to do business in this state and subject
to taxes imposed under chapters 44-11, 44-13, 44-14, 44-15 and 44-17 of the general
laws. Business entities also include Subchapter S Corporations, Limited Liability
Partnerships, and Limited Liability Corporations.
(2) “Division of taxation” means the Rhode Island division of taxation.