§ 44-11.1-1 — § 44-11.1-1. Definitions.

Rhode Island § 44-11.1-1

• Jurisdiction: Rhode Island
• Title 44: Taxation
• Ch. 44-11.1: Political Organization Tax

Text

§ 44-11.1-1. Definitions.

For the purpose of this chapter:

(1) "Political organizationâ€� means a political organization as defined under § 527 of the Internal Revenue Code;

(2) "Taxpayer� means and includes any political organization subject to the provisions of this chapter.

Legislative History

P.L. 2010, ch. 136, § 1.