2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-62 - Tax Credits for Contributions to Scholarship Organizations
§ 44-62-6 - Definitions.
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.
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