Section 280-RICR-20-25-7.6 - Annual ChargeA. An annual charge shall be due upon the filing of the LLC's return with the Rhode Island Division of Taxation. The charge shall be determined as follows: 1. If the LLC is treated as a C corporation for federal income tax purposes, it shall pay as an annual charge the taxes as provided in R.I. Gen. Laws § 44-11-2(e).2. If the LLC is treated as a Subchapter S corporation for federal income tax purposes, it shall pay as an annual charge an amount equal to the minimum tax imposed under R.I. Gen. Laws § 44-11-2(e).3. If the LLC is treated as a partnership for federal income tax purposes, it shall pay as an annual charge an amount equal to the minimum tax imposed upon a corporation under R.I. Gen. Laws § 44-11-2(e).4. If the LLC is a single member LLC and is treated as a disregarded entity for federal income tax purposes, it shall pay as an annual charge an R.I. Gen. Laws § 44-11-2(e).280 R.I. Code R. § 280-RICR-20-25-7.6