280 R.I. Code R. 280-RICR-20-25-6.7
Current through October 25, 2024
If a domestic or foreign LLP or LP is not treated as a corporation for federal income tax purposes, any partner of the LLP or LP during any part of the entity's taxable year shall file a Rhode Island income tax return and shall include in Rhode Island gross income that portion of the LLP's or LP's Rhode Island income allocable to such partner.
280 R.I. Code R. 280-RICR-20-25-6.7