Rhode Island General Laws > Chapter 44-46 – Adult Education Tax Credit
Current as of: 2024 | Check for updates
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Other versions
| § 44-46-1 | Adult education tax credit |
| § 44-46-2 | Definitions |
| § 44-46-3 | Credits |
| § 44-46-4 | Administration |
| § 44-46-5 | Accounting |
| § 44-46-6 | Severability |
| § 44-46-7 | Limit |
| § 44-46-8 | Certificates |
Terms Used In Rhode Island General Laws > Chapter 44-46 - Adult Education Tax Credit
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- 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.
- Employer: means a person, corporation, partnership, estate, or trust subject to the provisions of § 44-30-71. See Rhode Island General Laws 44-46-2
- Paid employment: means a period of time during which an employee has been hired by a business and is receiving wages for his or her services. See Rhode Island General Laws 44-46-2
- Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
- person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6
- worksite-based: means a physical location in this state at which the taxpayer conducts his or her normal trade or business and "non-worksite" means other than "worksite-based". See Rhode Island General Laws 44-46-2