{"data":{"id":"us-ri/r.i.-gen.-laws-44-62-6","jurisdiction":"us-ri","citation":"R.I. Gen. Laws § 44-62-6","heading":"Definitions.","body":"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:\n(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.\n(2) “Division of taxation” means the Rhode Island division of taxation.","path":["Title 44 Taxation","Chapter 62 Tax Credits for Contributions to Scholarship Organizations"],"source_url":"https://webserver.rilegislature.gov/Statutes/TITLE44/44-62/44-62-6.htm","current_through":"site files published 2025-08-13","vintage":"","retrieved_at":"2026-09-05T20:00:38Z","sha256":"3b88670a0ffeb06eb2508509125c0cba5520208aca6e46d4afe0973af58b4e70","source_id":"us-ri","stale":true,"prev":"us-ri/r.i.-gen.-laws-44-62-5","next":"us-ri/r.i.-gen.-laws-44-62-7"},"notice":"GroundRules: Original legal text. Not legal advice."}