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. History of Section.P.L. 2006, ch. 246, art. 24, § 1; P.L. 2007, ch. 73, art. 7, § 1.
Rhode Island Legal Code