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 View Active Rule
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.

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.