TITLE 44
Taxation

CHAPTER 44-62
Tax Credits for Contributions to Scholarship Organizations

SECTION 44-62-6


§ 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.

History of Section.
(P.L. 2006, ch. 246, art. 24, § 1; P.L. 2007, ch. 73, art. 7, § 1.)