R.I. Gen. Laws § 44-62-6

Current through 2024 Public Law 457

Section 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.

R.I. Gen. Laws § 44-62-6

P.L. 2006 , ch. 246, art. 24, §1; P.L. 2007 , ch. 73, art. 7, § 1.