Rhode Island § 7-16-67 - The Rhode Island Limited Liability Company Act
Full text of Rhode Island Rhode Island General Laws § 7-16-67 — The Rhode Island Limited Liability Company Act, with citation guidance and answers to common questions.
§ 7-16-67. The Rhode Island Limited Liability Company Act
R.I. Gen. Laws § 7-16-67
§ 7-16-67. Filing of returns with the tax administrator — Annual charge.
(a) A return, in the form and containing the information as the tax administrator may prescribe, shall be filed with the tax administrator by the limited liability company:
(1) In case the fiscal year of the limited liability company is the calendar year, on or before the fifteenth day of March in the year following the close of the fiscal year; and
(2) In case the fiscal year of the limited liability company is not a calendar year, on or before the fifteenth day of the third month following the close of the fiscal year.
(b) For tax years on or after January 1, 2016, a return, in the form and containing the information as the tax administrator may prescribe, shall be filed with the tax administrator by the limited liability company and shall be filed on or before the date a federal tax return is due to be filed, without regard to extension.
(c) An annual charge shall be due on the filing of the limited liability company’s return filed with the tax administrator and shall be paid to the division of taxation as follows:
(1) If the limited liability company is treated as a corporation for purposes of federal income taxation, it shall pay the taxes as provided in chapters 11 and 12 [repealed] of title 44; or
(2) If the limited liability company is not treated as a corporation for purposes of federal income taxation, it shall pay a fee in an amount equal to the minimum tax imposed upon a corporation under § 44-11-2(e). The due date for a limited liability company that is not treated as a corporation for purposes of federal income taxation shall be on or before the fifteenth day of the fourth month following the close of the fiscal year.
(d) For tax years on or after January 1, 2016, a return, in the form and containing the information as the tax administrator may prescribe, shall be filed with the tax administrator by the limited liability company and shall be filed on or before the date a federal tax return is due to be filed, without regard to extension.
(e) The annual charge is delinquent if not paid by the due date for the filing of the return and an addition of one hundred dollars ($100) to the charge is then due.
History of Section.
P.L. 1992, ch. 280, § 1; P.L. 2011, ch. 151, art. 19, § 3; P.L. 2016, ch. 142, art.
13, § 6.
Source: official Rhode Island text · Last verified 2026-08-27
Frequently Asked Questions About Rhode Island § 7-16-67
What does Rhode Island General Laws § 7-16-67 cover?
Section 7-16-67 ("The Rhode Island Limited Liability Company Act") 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 § 7-16-67?
A common citation format is "Rhode Island General Laws § 7-16-67" (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 § 7-16-67 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.