§ 44-62-6 — § 44-62-6. Definitions.
§ 44-62-6. Definitions.
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.
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Rhode Island § 44-62-6 (§ 44-62-6. Definitions.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.