Rhode Island General Laws > Chapter 44-46 – Adult Education Tax Credit

Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
Employer: means a person, corporation, partnership, estate, or trust subject to the provisions of § 44-30-71. See Rhode Island General Laws 44-46-2
Paid employment: means a period of time during which an employee has been hired by a business and is receiving wages for his or her services. See Rhode Island General Laws 44-46-2
Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
person: may be construed to extend to and include co-partnerships and bodies corporate and politic. See Rhode Island General Laws 43-3-6
worksite-based: means a physical location in this state at which the taxpayer conducts his or her normal trade or business and "non-worksite" means other than "worksite-based". See Rhode Island General Laws 44-46-2