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<DIV class=MsoNormal><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Tahoma"><STRONG>Tomorrow is the day!</STRONG> </SPAN></DIV>
<DIV class=MsoNormal><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Tahoma">The Rhode Island Division of Taxation has just released an advisory focusing of tomorrow's tax filing deadline along with other filing season updates. For more information, visit: <A href="http://www.tax.ri.gov/Advisory/ADV%202012-10.pdf">http://www.tax.ri.gov/Advisory/ADV%202012-10.pdf</A> .</SPAN></DIV>
<DIV class=MsoNormal><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Tahoma"></SPAN> </DIV>
<DIV class=MsoNormal><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Tahoma">Also, on Friday, we experienced problems sending an email regarding proposed regulations. That email contained the following information:</SPAN></DIV>
<DIV class=MsoNormal><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Tahoma"></SPAN> </DIV>
<DIV class=MsoNormal><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Tahoma">Proposed </SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Tahoma">regulations were posted on the following topics:<?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></SPAN></DIV>
<DIV class=MsoNormal><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Tahoma"><STRONG>Business Corporation Tax:</STRONG></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Tahoma"><o:p></o:p></SPAN></DIV>
<DIV class=MsoNormal><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Tahoma">Estimated Tax Payments;<o:p></o:p></SPAN></DIV>
<DIV class=MsoNormal><SPAN style="FONT-SIZE: 12pt"><FONT size=2>Limited Liability Companies;<o:p></o:p></FONT></SPAN></DIV>
<DIV class=MsoNormal><SPAN style="FONT-SIZE: 12pt"><FONT size=2>Limited Liability Partnerships and Limited Partnerships;<o:p></o:p></FONT></SPAN></DIV>
<DIV class=MsoNormal><SPAN style="FONT-SIZE: 12pt"><FONT size=2>Notice to Administrator of <?xml:namespace prefix = st1 ns = "urn:schemas-microsoft-com:office:smarttags" /><st1:City w:st="on"><st1:place w:st="on">Sale</st1:place></st1:City> of Assets - Letters of Good Standing;<o:p></o:p></FONT></SPAN></DIV>
<DIV class=MsoNormal><SPAN style="FONT-SIZE: 12pt"><FONT size=2> <o:p></o:p></FONT></SPAN></DIV>
<DIV class=MsoNormal style="MARGIN-LEFT: 2in; TEXT-INDENT: -2in"><SPAN style="FONT-SIZE: 12pt"><FONT size=2><STRONG>Sales and Use Tax:</STRONG></FONT></SPAN></DIV>
<DIV class=MsoNormal style="MARGIN-LEFT: 2in; TEXT-INDENT: -2in"><FONT size=2><SPAN style="FONT-SIZE: 12pt"></SPAN></FONT><SPAN style="FONT-SIZE: 12pt"><FONT size=2>Rentals and Leases of Tangible Personal Property (Including Motor Vehicles);<o:p></o:p></FONT></SPAN></DIV>
<DIV class=MsoNormal style="MARGIN-LEFT: 2in; TEXT-INDENT: -2in"><SPAN style="FONT-SIZE: 12pt"><FONT size=2>Leases of Motor Vehicles; and<o:p></o:p></FONT></SPAN></DIV>
<DIV class=MsoNormal style="MARGIN-LEFT: 2in; TEXT-INDENT: -2in"><SPAN style="FONT-SIZE: 12pt"><FONT size=2>Package Tour and Scenic and Sightseeing Transportation Services<o:p></o:p></FONT></SPAN></DIV>
<DIV class=MsoNormal><SPAN style="FONT-SIZE: 12pt"><FONT size=2> <o:p></o:p></FONT></SPAN></DIV>
<DIV class=MsoNormal><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Tahoma">Public hearings on all seven regulations will be held on Tuesday, May 15, 2012 starting at 9:00 a.m., at the <st1:State w:st="on">Rhode Island</st1:State> Division of Taxation, One Capitol Hill, <st1:place w:st="on"><st1:City w:st="on">Providence</st1:City>, <st1:State w:st="on">R.I.</st1:State></st1:place></SPAN></DIV>
<DIV class=MsoNormal><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Tahoma"><st1:place w:st="on"><st1:State w:st="on"></st1:State></st1:place></SPAN> </DIV>
<DIV class=MsoNormal><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Tahoma"><st1:place w:st="on"><st1:State w:st="on">All proposed regulations can be found on the Tax Division's website at: <A href="http://www.tax.ri.gov/regulations/Proposed/">http://www.tax.ri.gov/regulations/Proposed/</A></st1:State></st1:place></SPAN></DIV>
<DIV class=MsoNormal><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Tahoma"><st1:place w:st="on"><st1:State w:st="on"></st1:State></st1:place></SPAN><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Tahoma"><o:p></o:p></SPAN> </DIV>
<DIV class=MsoNormal><SPAN style="FONT-SIZE: 10pt; FONT-FAMILY: Tahoma"><o:p>Thank you,<BR>Donna</o:p></SPAN></DIV><A href="http://www.tax.ri.gov/Advisory/ADV%202012-10.pdf"></A></BODY></HTML>