§ 44-62-6 - Definitions.
SECTION 44-62-6
§ 44-62-6 Definitions. – The following words and phrases used in this chapter shall have the meaningsgiven to them in this section unless the context clearly indicates otherwise:
(1) "Business entity" means an entity authorized to dobusiness 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 alsoinclude Subchapter S Corporations, Limited Liability Partnerships, and LimitedLiability Corporations.
(2) "Division of taxation" means the Rhode Island division oftaxation.