{"data":{"id":"us-ri/r.i.-gen.-laws-44-11.1-1","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-11.1-1","heading":"Definitions.","body":"For the purpose of this chapter:\n(1) “Political organization” means a political organization as defined under § 527 of the Internal Revenue Code;\n(2) “Taxpayer” means and includes any political organization subject to the provisions of this chapter.","path":["Title 44 Taxation","Chapter 11.1 Political Organization Tax"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-11.1/44-11.1-1.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:24Z","sha256":"3dc70e723fd62fe2e7060a497225a65e982b40306bb437d13d4ec77d69687028","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-11-45","next":"us-ri/r.i.-gen.-laws-44-11.1-2"},"notice":"GroundRules: Original legal text. Not legal advice."}