Rhode Island · Through site files published 2025-08-13 · Newer source version available

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

Where this section sits in the code

Title 44 Taxation
Chapter 62 Tax Credits for Contributions to Scholarship Organizations

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.

Collected 2026-09-05T20:00:38Z. Source file · JSON

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