§ 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.
Structure Rhode Island General Laws
Chapter 44-62 - Tax Credits for Contributions to Scholarship Organizations
Section 44-62-1. - Tax credit for contributions to a scholarship organization — General.
Section 44-62-2. - Qualification of scholarship organization.
Section 44-62-3. - Application for the tax credit program.
Section 44-62-4. - Calculation of tax credit and issuance of tax credit certificate.
Section 44-62-5. - Limitations.