§ 7-13-69. Filing of returns with the tax administrator — Annual charge. [Repealed effective January 1, 2023.]
(a) For tax years beginning on or after January 1, 2012, a limited partnership certified under this chapter shall file a return, in the form and containing the information as prescribed by the tax administrator, as follows:
(1) If the fiscal year of the limited partnership is the calendar year, on or before the fifteenth day of April in the year following the close of the fiscal year; and
(2) If the fiscal year of the limited partnership is not a calendar year, on or before the fifteenth day of the fourth month following the close of the fiscal year.
(b) For tax years beginning after December 31, 2015, a limited partnership certified under this chapter shall file a return, in the form and containing the information as prescribed by the tax administrator, and shall be filed on or before the date a federal tax return is due to be filed, without regard to extension.
(c) An annual charge, equal to the minimum tax imposed upon a corporation under § 44-11-2(e), shall be due on the filing of the limited partnership’s return filed with the tax administrator and shall be paid to the division of taxation.
(d) The annual charge is delinquent if not paid by the due date for the filing of the return and an addition of one hundred dollars ($100) to the charge is then due.
History of Section.P.L. 2011, ch. 151, art. 19, § 2; P.L. 2016, ch. 142, art. 13, § 5.
§ 7-13-69. [Repealed effective January 1, 2023.]
History of Section.P.L. 2011, ch. 151, art. 19, § 2; P.L. 2016, ch. 142, art. 13, § 5; repealed by P.L. 2022, ch. 121, § 1, effective January 1, 2023; repealed by P.L. 2022, ch. 122, § 1, effective January 1, 2023.
Structure Rhode Island General Laws
Title 7 - Corporations, Associations and Partnerships
Chapter 7-13 - Limited Partnerships [Repealed effective January 1, 2023.]
Section 7-13-1. - Definitions. [Repealed effective January 1, 2023.]
Section 7-13-2. - Name. [Repealed effective January 1, 2023.]
Section 7-13-3. - Reservation of name. [Repealed effective January 1, 2023.]
Section 7-13-4. - Specified office and agent. [Repealed effective January 1, 2023.]
Section 7-13-5. - Records to be kept. [Repealed effective January 1, 2023.]
Section 7-13-6. - Nature of business. [Repealed effective January 1, 2023.]
Section 7-13-9. - Amendment to certificate. [Repealed effective January 1, 2023.]
Section 7-13-10. - Cancellation of certificate. [Repealed effective January 1, 2023.]
Section 7-13-11. - Execution of certificates. [Repealed effective January 1, 2023.]
Section 7-13-12. - Amendment or cancellation by judicial act. [Repealed effective January 1, 2023.]
Section 7-13-15. - Notice. [Repealed effective January 1, 2023.]
Section 7-13-17. - Admission of limited partners. [Repealed effective January 1, 2023.]
Section 7-13-18. - Voting — Rights of limited partners. [Repealed effective January 1, 2023.]
Section 7-13-19. - Liability to third parties. [Repealed effective January 1, 2023.]
Section 7-13-21. - Information. [Repealed effective January 1, 2023.]
Section 7-13-22. - Admission of additional general partners. [Repealed effective January 1, 2023.]
Section 7-13-23. - Events of withdrawal. [Repealed effective January 1, 2023.]
Section 7-13-24. - General rights, powers, and liabilities. [Repealed effective January 1, 2023.]
Section 7-13-25. - Contributions by general partner. [Repealed effective January 1, 2023.]
Section 7-13-26. - Voting rights of general partners. [Repealed effective January 1, 2023.]
Section 7-13-27. - Form of contribution. [Repealed effective January 1, 2023.]
Section 7-13-28. - Liability for contribution. [Repealed effective January 1, 2023.]
Section 7-13-29. - Sharing of profits and losses. [Repealed effective January 1, 2023.]
Section 7-13-30. - Sharing of distributions. [Repealed effective January 1, 2023.]
Section 7-13-31. - Interim distributions. [Repealed effective January 1, 2023.]
Section 7-13-32. - Withdrawal of general partner. [Repealed effective January 1, 2023.]
Section 7-13-33. - Withdrawal of limited partner. [Repealed effective January 1, 2023.]
Section 7-13-34. - Distribution upon withdrawal. [Repealed effective January 1, 2023.]
Section 7-13-35. - Distribution in kind. [Repealed effective January 1, 2023.]
Section 7-13-36. - Right to distribution. [Repealed effective January 1, 2023.]
Section 7-13-37. - Limitations on distribution. [Repealed effective January 1, 2023.]
Section 7-13-38. - [Repealed.]
Section 7-13-39. - Nature of partnership interest. [Repealed effective January 1, 2023.]
Section 7-13-40. - Assignment of partnership interest. [Repealed effective January 1, 2023.]
Section 7-13-41. - Rights of creditor. [Repealed effective January 1, 2023.]
Section 7-13-44. - Nonjudicial dissolution. [Repealed effective January 1, 2023.]
Section 7-13-45. - Judicial dissolution. [Repealed effective January 1, 2023.]
Section 7-13-46. - Winding up. [Repealed effective January 1, 2023.]
Section 7-13-47. - Distribution of assets. [Repealed effective January 1, 2023.]
Section 7-13-48. - Applicable law. [Repealed effective January 1, 2023.]
Section 7-13-49. - Registration. [Repealed effective January 1, 2023.]
Section 7-13-50. - Issuance of registration. [Repealed effective January 1, 2023.]
Section 7-13-51. - Name of foreign limited partnership. [Repealed effective January 1, 2023.]
Section 7-13-52. - Changes and amendments. [Repealed effective January 1, 2023.]
Section 7-13-53. - Cancellation of registration. [Repealed effective January 1, 2023.]
Section 7-13-56. - Right of action. [Repealed effective January 1, 2023.]
Section 7-13-57. - Proper plaintiff. [Repealed effective January 1, 2023.]
Section 7-13-58. - Pleading. [Repealed effective January 1, 2023.]
Section 7-13-59. - Expenses. [Repealed effective January 1, 2023.]
Section 7-13-60. - Construction and application. [Repealed effective January 1, 2023.]
Section 7-13-61. - Short title. [Repealed effective January 1, 2023.]
Section 7-13-62. - Severability. [Repealed effective January 1, 2023.]
Section 7-13-65. - Effect of repeal of prior acts. [Repealed effective January 1, 2023.]
Section 7-13-66. - Indemnification. [Repealed effective January 1, 2023.]
Section 7-13-67. - Classes and voting. [Repealed effective January 1, 2023.]
Section 7-13-68. - Merger and consolidation. [Repealed effective January 1, 2023.]