Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 25 - Business Corporation Tax
Part 6 - Limited Liability Partnerships and Limited Partnerships (280-RICR-20-25-6)
Section 280-RICR-20-25-6.6 - Annual Charge
Universal Citation: 280 RI Code of Rules 20 25 6.6
Current through September 18, 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).
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