§ 44-46-2 - Definitions.
SECTION 44-46-2
§ 44-46-2 Definitions. – (a) As used in this chapter, "worksite-based" means a physical location in thisstate at which the taxpayer conducts his or her normal trade or business and"non-worksite" means other than "worksite-based".
(b) "Adult education programs" shall be limited to:
(1) Basic education, which consists of efforts to alleviateilliteracy and provide opportunities for academic achievement up to gradetwelve (12) and which shall include instruction in reading, writing,arithmetic, literature, social studies, science, pre-vocational subjects, andother knowledge and skills necessary to cope in contemporary life; courses inAmericanization and citizenship for immigrants; teaching English to personswith no or limited ability with the language; and preparation for thedemonstration of competencies to qualify for the adult high school diploma orfor examinations to earn the general educational development or high schoolequivalency diploma; and
(2) Vocational training, which consists of the imparting ofknowledge and skills necessary to become gainfully employed, at least at entrylevel, in a recognized occupation, and thus attain economic self-sufficiency,and which shall be conveyed by classroom instruction, on-the-job training, andapprenticeships.
(c) "Employer" means a person, corporation, partnership,estate, or trust subject to the provisions of § 44-30-71.
(d) "Paid employment" means a period of time during which anemployee has been hired by a business and is receiving wages for his or herservices.