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