Home/Rhode Island/Statutes/Title 44: Taxation/Ch. 44-18: Sales and Use Taxes — Liability and Computation/§ 44-18-6
Rhode Island Statutes

§ 44-18-6 — § 44-18-6. Person defined.

Rhode Island § 44-18-6
JurisdictionRhode Island
Title 44Taxation
Ch. 44-18Sales and Use Taxes — Liability and Computation

This text of Rhode Island § 44-18-6 (§ 44-18-6. Person defined.) is published on Counsel Stack Legal Research, covering Rhode Island primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
R.I. Gen. Laws § 44-18-6 (2026).

Text

§ 44-18-6. Person defined.

"Person� includes any individual, partnership, association, corporation, estate, trust, fiduciary, limited liability company, limited liability partnership, or any other legal entity.

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Legislative History

P.L. 1947, ch. 1887, art. 2, § 5; G.L. 1956, § 44-18-6; P.L. 2006, ch. 246, art. 30, § 9.

Nearby Sections

15
§ 44-1-1
§ 44-1-1. Tax administrator — Appointment.
§ 44-1-10
§ 44-1-10. Compromise or abatement of uncollectible or excessive taxes.
§ 44-1-11
§ 44-1-11. Refund or credit for overpayments.
§ 44-1-11.1
§ 44-1-11.1. Set-off for delinquent taxes — Trust funds.
§ 44-1-12
§ 44-1-12. Reports under oath — False statements.
§ 44-1-13
§ 44-1-13. Notice to administrator of constitutional or construction questions in court.
§ 44-1-14
§ 44-1-14. Disclosure of information to tax officials of federal government or other states, or to other persons.
§ 44-1-14.1
§ 44-1-14.1. Joint examinations of returns with other jurisdictions.
§ 44-1-15
§ 44-1-15. Destruction of obsolete records — Preservation of corporate returns.
§ 44-1-16
§ 44-1-16 — 44-1-22. Repealed.
§ 44-1-2
§ 44-1-2. Powers and duties of tax administrator.
§ 44-1-23
§ 44-1-23. Release of tax liens.
§ 44-1-24
§ 44-1-24. Acquisition of property for delinquent state taxes.
§ 44-1-25
§ 44-1-25. Priority of state tax actions.
§ 44-1-26
§ 44-1-26. Reciprocal enforcement of tax liabilities between this state and other states.
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Bluebook (online)
Rhode Island § 44-18-6, Counsel Stack Legal Research, https://law.counselstack.com/statute/ri/44-18-6.