Rhode Island Code of Regulations
Title 280 - Department of Revenue
Chapter 20 - Division of Taxation
Subchapter 25 - Business Corporation Tax
Part 7 - Limited Liability Companies (280-RICR-20-25-7)
Section 280-RICR-20-25-7.6 - Annual Charge
Universal Citation: 280 RI Code of Rules 20 25 7.6
Current through September 18, 2024
A. 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).
Disclaimer: These regulations may not be the most recent version. Rhode Island may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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