Rhode Island General Laws 44-6.4-2. Definitions
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As used in this chapter, the following terms have the meaning ascribed to them in this section, except when the context clearly indicates a different meaning:
(1) “Taxable period” means any period for which a tax return is required by law to be filed with the tax administrator;
(2) “Taxpayer” means any person, corporation, or other entity subject to any tax imposed by any law of the state of Rhode Island and payable to the state of Rhode Island and collected by the tax administrator.
History of Section.
P.L. 2012, ch. 241, art. 21, § 2.
Terms Used In Rhode Island General Laws 44-6.4-2
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6