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.

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

INACTIVE RULE Amendment - effective from 07/01/2018 to 01/04/2022

INACTIVE RULE Amendment - effective from 07/01/2013 to 07/01/2018

INACTIVE RULE Amendment - effective from 07/01/2012 to 07/01/2013

INACTIVE RULE Periodic Refile - effective from 12/20/2001 to 07/01/2012

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.