Rhode Island § 44-62-6 - Tax Credits for Contributions to Scholarship Organizations

Full text of Rhode Island Rhode Island General Laws § 44-62-6 — Tax Credits for Contributions to Scholarship Organizations, with citation guidance and answers to common questions.

§ 44-62-6. Tax Credits for Contributions to Scholarship Organizations

R.I. Gen. Laws § 44-62-6

§ 44-62-6. Definitions.

The following words and phrases used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise:

(1) “Business entity” means an entity authorized to do business in this state and subject to taxes imposed under chapters 44-11, 44-13, 44-14, 44-15 and 44-17 of the general laws. Business entities also include Subchapter S Corporations, Limited Liability Partnerships, and Limited Liability Corporations.

(2) “Division of taxation” means the Rhode Island division of taxation.

History of Section.
P.L. 2006, ch. 246, art. 24, § 1; P.L. 2007, ch. 73, art. 7, § 1.

Source: official Rhode Island text · Last verified 2026-08-27

Frequently Asked Questions About Rhode Island § 44-62-6

What does Rhode Island General Laws § 44-62-6 cover?

Section 44-62-6 ("Tax Credits for Contributions to Scholarship Organizations") is part of the Rhode Island General Laws, the codified statutory law of Rhode Island. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Rhode Island § 44-62-6?

A common citation format is "Rhode Island General Laws § 44-62-6" (Rhode Island). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Rhode Island law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Rhode Island official source linked on this page or consult a licensed Rhode Island attorney.

How does Rhode Island § 44-62-6 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Rhode Island can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Rhode Island.