Versions of Rhode Island General Laws 44-11-2.3. Pass-through entities - Election to pay state income tax at the entity level on LawServer 2023 Rhode Island General Laws 44-11-2.3. Pass-through entities – Election to pay state income tax at the entity level 2022 Rhode Island General Laws 44-11-2.3. Pass-through entities – Election to pay state income tax at the entity level 2020 Rhode Island General Laws 44-11-2.3. Pass-through entities — Election to pay state income tax at the entity level