Rhode Island General Laws 42-64.5-8. Reporting requirement
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On or before September 1, 2009, and every September 1 thereafter, all eligible companies qualifying for a rate reduction pursuant to § 42-64.5-3 shall file an annual report with the tax administrator. Said report shall contain each full-time equivalent active employee‘s name, social security number, date of hire, and hourly wage as of the immediately preceding July 1 and such other information deemed necessary by the tax administrator. The report shall be filed on a form and in a manner prescribed by the tax administrator.
History of Section.
P.L. 2009, ch. 68, art. 16, § 13.
Terms Used In Rhode Island General Laws 42-64.5-8
- Full-time equivalent active employee: means any employee of an eligible company who: (1) works a minimum of thirty (30) hours per week within the State, or two (2) or more part-time employees whose combined weekly hours equal or exceed thirty (30) hours per week within the State; and (2) earns no less than one hundred fifty percent (150%) of the hourly minimum wage prescribed by Rhode Island law; provided, however, for tax years ending after the later of July 1, 2003 and the first tax year that an eligible company qualifies for a rate reduction pursuant to Rhode Island General Laws 42-64.5-2
- Rate reduction: means the reduction in tax rate specified in Rhode Island General Laws 42-64.5-2