2017 Rhode Island General Laws
Title 44 - Taxation
Chapter 44-11.1 - Political Organization Tax
Section 44-11.1-2 - Imposition of tax.

Universal Citation: RI Gen L § 44-11.1-2 (2017)

§ 44-11.1-2. Imposition of tax.

Each political organization shall annually pay to the state a tax equal to seven and one-half percent (7.5%) of political organization taxable income, as defined under § 527(c) of the Internal Revenue Code; provided, that no tax shall be payable or a tax return filed under this section unless the political organization has at least one hundred dollars ($100) or more of political organization taxable income under § 527(c) of the Internal Revenue Code.

History of Section.
(P.L. 2010, ch. 136, § 1.)

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