Terms Used In Rhode Island General Laws > Chapter 44-6.3 - 2006 Rhode Island Tax Amnesty Act

• 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.
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Fraud: Intentional deception resulting in injury to another.
• person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6
• Statute: A law passed by a legislature.
• 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. See Rhode Island General Laws 44-6.3-2

• United States: include the several states and the territories of the United States. See Rhode Island General Laws 43-3-8