Business Corporation Tax / Limited Liability Partnerships and Limited Partnerships

280-RICR-20-25-6 INACTIVE RULE

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Title	280	Department of Revenue
Chapter	20	Division of Taxation
Subchapter	25	Business Corporation Tax
Part	6	Business Corporation Tax / Limited Liability Partnerships and Limited Partnerships

Type of Filing	Adoption
Regulation Status	Inactive
Effective	07/01/2012 to 04/23/2018

Regulation Authority:

RIGL 44-1-4

Purpose and Reason:

The purpose of this regulation is to implement Rhode Island General Laws (RIGL) §§ 7-12-60 and 7-13-69, which imposes on Limited Liability Partnerships and Limited Partnerships a filing requirement and an annual charge equal to the minimum tax imposed upon a corporation under RIGL § 44-11-2(e) and the filing requirements of their partners.

ACTIVE RULE Periodic Refile - effective from 01/04/2022

INACTIVE RULE Amendment - effective from 04/23/2018 to 01/04/2022

INACTIVE RULE Adoption - effective from 07/01/2012 to 04/23/2018

Rulemaking Documents are organized by document type and are part of this rule’s rulemaking record (R.I. Gen. Laws § 42-35-2.3). If multiple documents of the same type are listed below, each is a unique document. If there are multiple Public Notice of Proposed Rulemaking documents, view each document to identify the most recently amended version, as it may be amended at any point during the Public Comment Period.

There are no electronic rulemaking documents for rules filed prior to August 14, 2018. For rulemaking documents for rules filed prior to this date, please contact the appropriate agency's Rules Coordinator.