Rhode Island General Laws — Title 44 (Taxation)
R.I. Gen. Laws § 44-62-6
Definitions
Official textwebserver.rilegislature.govlast amended
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)
âBusiness entityâ 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)
âDivision of taxationâ means the Rhode Island division of taxation.
Amendment history
History of Section. P.L. 2006, ch. 246, art. 24, § 1; P.L. 2007, ch. 73, art. 7, § 1.
Source: view the official text
In this chapter (7 sections)
- 44-62-1 · Tax credit for contributions to a scholarship organization…
- 44-62-2 · Qualification of scholarship organization
- 44-62-3 · Application for tax credit program
- 44-62-4 · Calculation of tax credit and issuance of tax credit…
- 44-62-5 · Limitations
- 44-62-6 · Definitions
- 44-62-7 · Miscellaneous â Lists