Limited Liability Companies


280-RICR-20-25-7 INACTIVE RULE

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Title 280 Department of Revenue
Chapter 20 Division of Taxation
Subchapter 25 Business Corporation Tax
Part 7 Limited Liability Companies
Type of Filing Amendment
Regulation Status Inactive
Effective 07/01/2013 to 07/01/2018

Regulation Authority:

RIGL 44-1-4

Purpose and Reason:

The purpose of this regulation is to implement Rhode Island General Laws (RIGL) §§ 7-16-67 and 7-16-73. This amendment requires single member LLCs, which are disregarded entities, to obtain a federal employer identification number.