280-20-25 R.I. Code R. § 6.6
Current through June 12, 2024
An annual charge shall be due for LLPs and LPs not treated as corporations for federal tax purposes upon the filing of the required returns with the Division of Taxation. The annual charge shall be a fee in an amount equal to the minimum tax imposed upon a corporation under R.I. Gen. Laws § 44-11-2(e).
280 R.I. Code R. § 280-RICR-20-25-6.6