Rhode Island § 44-62-6 § 44-62-6. Definitions.

Rhode Island Statutes

§ 44-62-6 — § 44-62-6. Definitions.

Rhode Island § 44-62-6

Title 44Taxation

Ch. 44-62Tax Credits for Contributions to Scholarship Organizations

This text of Rhode Island § 44-62-6 (§ 44-62-6. Definitions.) 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 § 44-62-6 (2026).

Text

§ 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 entityâ€� 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 taxationâ€� means the Rhode Island division of taxation.
         

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§ 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 entityâ€� 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 taxationâ€� means the Rhode Island division of taxation.