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