§ 44-6.1-2 - Definitions.
SECTION 44-6.1-2
§ 44-6.1-2 Definitions. – As used in this chapter, the following terms have the meaning ascribed to themin this section, except when the context clearly indicates a different meaning:
(1) "Taxable period" means any period for which a tax returnis required by law to be filed with the tax administrator and for which noreturn has been previously filed or for which an erroneous return has beenfiled.
(2) "Taxpayer" means any person, corporation, or other entitysubject to any tax imposed by any law of the state of Rhode Island and payableto the state of Rhode Island and collected by the tax administrator.