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