280-20-25 R.I. Code R. § 6.1

Current through August 19, 2024
Section 280-RICR-20-25-6.1 - Purpose

The purpose of these rules and regulations is to implement R.I. Gen. Laws §§ 7-12-60 and 7-13-69, which imposes on Limited Liability Partnerships (LLPs) and Limited Partnerships (LPs) a filing requirement and an annual charge equal to the minimum tax imposed upon a corporation under R.I. Gen. Laws § 44-11-2(e) and the filing requirements of their partners.

280 R.I. Code R. § 280-RICR-20-25-6.1